[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"family_trust_s2","家族信託規劃顧問師資格測驗——第二節","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-7-043","7",43,"有關新加坡合規外國信託(Qualified Foreign Trusts)，享有所得稅免稅優惠須符合的條件中，下列敘述何者錯誤？",[13,14,15,16],"該信託必須以書面設立","受益人與委託人為個人時，限於非新加坡公民且未居住於新加坡","受益人與委託人為公司時，並不限於外國公司，但受託人必須是新加坡公民或依新加坡成文法組織的信託公司","此類信託得以免稅的指定投資(Designated investments)之特定收入(Specified income)，包括來自新加坡境外的房地產租金收益匯入新加坡的收入",2,"常見境外信託實務運作",1,"新加坡合規外國信託的免稅優惠，核心在信託本身的外國性與受託人的在地資格。(A) 正確，必須以書面設立。(B) 正確，受益人與委託人為自然人時，須非新加坡公民且未居住於新加坡。(D) 正確，指定投資涵蓋境外不動產，其租金屬特定收入，匯入新加坡仍可免稅。(C) 錯在兩處：受益人或委託人為法人時同樣不得是新加坡居民公司，並非不限於外國公司；受託人的資格也不是看是否為新加坡公民，而是必須為在新加坡取得執照、依當地法律組織的信託公司。身分要件一旦放寬到本地公司，就失去合規外國信託的前提。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":28,"question":29,"qno":30},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",6,{"id":32,"question":33,"qno":34},"family_trust_s2-5-007","有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",7,{"id":36,"question":37,"qno":38},"family_trust_s2-5-022","若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",22,{"id":40,"question":41,"qno":10},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",{"id":43,"question":44,"qno":45},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1785170295431]