Abstract
「他益信託契約」於訂立時有多種約定方式,而每種約定方式都將影響訂立時以及委託人或是受益人死亡時之關於信託財產與信託利益課稅問題。本文擬分析保留受益人異動權約款類型於贈與及遺產稅上的相關爭議。
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