[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-8-042":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_s2-8-042","8",42,"下列何種情形不符合新加坡「合規外國信託」之認定條件？",[13,14,15,16],"受益人為個人，非為新加坡公民，亦未居住於新加坡","受益人為外國公司","受益人為新加坡信託之受託人","委託人為個人，非為新加坡公民，亦未居住於新加坡",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，前提是信託本身具有「外國性」：委託人與受益人為個人時，須非新加坡公民且未居住於新加坡；為公司時，須是外國公司，受託人則須是在新加坡取得執照的信託公司。受益人若是新加坡信託的受託人，代表利益實際流向具新加坡在地身分的信託，已不符外國性的要求，故 (C) 不符合認定條件。(A)(D) 正是個人受益人與委託人須為非公民、非居民的要件；(B) 由外國公司擔任受益人，也在許可範圍之內。","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？",46,1793070634668]