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grantor trusts
释义
grantor trusts
委托人信托
委托人保留对信托财产或其收益或包括信托财产和收益这二者的支配权,由此被认作这种财产和收益的所有人,应由委托人而非受益人就信托财产的收益和扣减负纳税义务。
(→Clifford trust; reversionary interest)
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更新时间:2025/7/2 12:52:43