The Study of Legal Issues and Taxation on Life Insurance (Claims) Trust-Basde on Third Party Beneficiary Mortality Insurance-

• Main Authors: Yi-Chien Chen, 陳怡蒨
• Other Authors: Mao-Zong Huang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/99194027232499406553

碩士 === 國立臺灣大學 === 法律學研究所 === 100 === Life Insurance (Claims) Trust is a kind of financial product that combines financial security function from Life Insurance with assets protection function from Personal Trust by transferring the life insurance beneficiary’s rights into trust to provide better economic life for minors or disability and help people to do asset allocation and financial planning.However,it also results many disputes on legeal relationship and taxation.The purpose of this thesis is to analyze advantages and disadvantages of its all planning models and solve disputes.Hope this thises can provide resolution for the disputes in current legel system and submit suggestions upon future legal amendment of Lif Insurance Taxation and Trust Taxation.