[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-8-043":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_s2-8-043","8",43,"家族企業進行跨境資產傳承與境外信託規劃時，下列敘述何者正確？",[13,14,15,16],"若家族成員具美國籍身分，可透過外國委託人信託(Foreign Grantor Trust, FGT)架構進行稅務優化","開曼群島與 BVI 皆缺乏反強制繼承權(Anti-Forced Heirship)規範，故易受委託人其母國民法的限制","委託人若欲保留企業經營權，開曼 STAR 信託禁止將「企業營運計畫(Business Plan)」列入信託目的","在 VISTA 信託下，若利害關係人對公司事務處理方式投訴，僅能直接向法院申請撤銷信託",0,"常見境外信託實務運作",1,"外國委託人信託是由非美國人擔任委託人並保留撤銷權等權利，美國稅法將其視為委託人信託，信託所得歸屬於非美籍的委託人，美籍受益人在委託人生前取得的分配通常不必就此繳納美國所得稅，適合家族成員具美國籍時的稅務規劃，故 (A) 正確。(B) 錯，開曼群島與BVI都訂有反強制繼承權規定，可阻擋委託人母國繼承法對信託的挑戰。(C) 錯，開曼STAR信託允許以特定目的設立，企業營運計畫可以列入信託目的。(D) 錯，VISTA信託設有利害關係人投訴機制，並非只能向法院申請撤銷信託。","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？",46,1793070634673]