家族傳承工具──股權信託與保險

在台灣經濟起飛的年代，有相當多成功的創業家，但隨著企業規模日漸擴大及複雜，並且第一代創業者多半已步入高齡，面臨第二代甚至第三代要接班的情況，家族傳承已成為台灣企業界面臨的難題。本期企劃將從閉鎖性公司的股權安排與稅務規劃，以及保險、信託、贈與等方法與工具，深入探討近年來新興熱門的家族傳承議題。

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• 以閉鎖性公司傳承資產的稅務規劃【本月企劃】 Tax Planning for Estate Planning Using a Close Company
• 境內家族信託之問題與規劃模式【本月企劃】 Issues and Planning Modes of Domestic Family Trusts
• 保險在家族資產傳承中的關鍵角色【本月企劃】 How Insurance Plays a Crucial Role in Family Estate Planning
• 財富傳承運用「贈與」應注意事項【本月企劃】 Points for Attention in the Use of Gifts for Wealth Inheritance
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• 營業秘密保護──預防勝於事後救濟【月旦時論】 Protection of Trade Secrets: An Ounce of Prevention is Worth a Pound of Cure
• 談財團法人法導正家族基金會真正做公益的法律規範【月旦時論】 Legal Requirements on the Public Interest Activity by Family Foundation under Foundations Act
• 稽核也談數位轉型──透過資料分析與視覺化技術全面提升稽核效益【執業進修】 Digital Transformation of Auditing: Improve the Effectiveness of Auditing through Data analysis and Visualization Technologies
• 非常態國際情勢下大陸臺商應有的「Dynamic-TARGET」營運管理新思維【會計稅務教室】 The New Thinking "Dynamic-TARGET" That Taiwanese Business Operation Should Have Adaptability to Changes under the Abnormal International Situation
• 審計準則公報第46號──會計師事務所之品質管制【公報釋讀】 SAS No. 46, CPA Firm-Wide System of Quality Control
• 時尚包款設計之智慧財產權保護與限制──智慧財產及商業法院107年度民著上字第15號民事判決簡析【學習式判解評析】 The Protection and Limitation of Intellectual Property Right in Fashion Design of Handbags: A Case Study of Intellectual Property and Commercial Court Civil Judgement (107) Min Chu Shang Tzu No. 15
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