| 英文摘要 |
Charitable trust is one of the important types of charitable activities. However, the charitable trust part of Taiwan’s trust law has not been revised since it was implemented in 1996. The current charitable trust types are becoming more and more diverse, and the current regulations are not enough to cope with practical operations. For example, At present, the types, management and investment of trust property are not clearly regulated, so that whether securities can be used as charitable trust property, or whether Charitable trust property can be used for investment, has caused disputes. Ministry of Justice has drafted a revised draft of some provisions of the Trust Law, after being approved by Executive Yuan, was sent to Legislative Yuan for discussion. This article tries to study the supervision of Charitable trust and rethink related issues from the principle of Charitable trust. |
