| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 94 === Trust, first originating in Medieval Britain and then applied in the West, has become a property planning system strictly governed by law after long-term development. Due to the completion of related regulation and the shifts in industry structure and investment, it has been a system commonly applied to both individuals and enterprises in Taiwan. This can be seen by the increasing growth of the business recently.
Trust is a property planning system in which settlers transfer property to trustees who, according to their contracts’ objectives, plan or make use of property for beneficiaries’ advantage or other specific purposes.
Since the influence on income, estate and gift taxation among trust fund taxation is significant, this research mainly focuses on the impact shown after the practice of the two types of taxation mentioned above. It also talks about the planning of funds and discusses the controversies and possible solutions.
By applying trust fund taxation regulations in Britain, U.S.A., Japan, and Taiwan respectively, the issue of taxation is discussed through case studies in taxation planning and profitability analysis. In conclusion, trust, a financial management plan with various products, is a property planning system not only applied efficiently but also protected by law in terms of property transfer and planning.
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