[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-8-004":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_s2-8-004","8",4,"有關歐盟稅務不合作地區清單之敘述，下列何者錯誤？",[13,14,15,16],"與黑名單地區交易的成本費用可能無法在歐盟成員國列為費用扣除","越南於 2026 年列入黑名單","薩摩亞在 2026 年仍在黑名單","取得來源於黑名單地區的股利不得豁免，需在歐盟課稅",2,"常見境外信託實務運作",1,"歐盟稅務不合作地區清單每年2月、10月各檢討一次。2026年2月更新後名單共十個地區，薩摩亞(Samoa)已被移出，越南則是當次新增，因此「薩摩亞在2026年仍在黑名單」錯誤，(C) 為答案；要注意仍在名單上的是「美屬薩摩亞」，兩者是不同地區，非常容易混淆。(B) 正確，越南於2026年列入黑名單。(A) 正確，成員國對與黑名單地區交易所生的成本費用，可採不予扣除等防禦措施。(D) 正確，來源於黑名單地區的股利可能無法適用參與免稅，需在歐盟課稅。","hard",[23,27,31,35,39,43],{"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":42},"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？",43,{"id":44,"question":45,"qno":46},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1793070634144]