[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-8-056":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_s2-8-056","8",56,"有關新加坡家族辦公室政策下的居留權規劃，下列敘述何者符合實務現況與官方規範？",[13,14,15,16],"家辦架構設立後即保證獲得永久居民身分","申請永久居民身分的作業時間通常僅需一個月即可核准","新加坡政府支持且認可外部移民機構所提供的相關公民身分保證與服務","在新加坡工作超過三年且持有個人所得稅納稅記錄者，申請永久居民身分成功率較大",3,"常見境外信託實務運作",1,"新加坡雖以家族辦公室租稅優惠吸引高資產人士，但永久居民身分仍由移民與關卡局個案審查，會綜合評估在新加坡的工作年資、納稅紀錄、經濟貢獻與社會融合程度等因素；在新加坡工作超過三年並有個人所得稅納稅紀錄，代表已實際在當地生活並作出貢獻，申請成功率相對較高，故 (D) 正確。(A) 錯，設立家辦並不保證取得永久居民身分。(B) 錯，永久居民審核通常需要數月以上，不會一個月就核准。(C) 錯，新加坡政府並不認可任何移民仲介所提供的身分保證。","medium",[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？",46,1793070634835]