单词 | Illusory trust |
释义 | 虛設信託 An arrangement which, despite its apparent form, expresses no trust at all because of a lack of intention to transfer the beneficial interest in the property to the beneficiary. It includes a revocable mandate and directions for management. See also Beneficial interest; Beneficiary; Trust. 儘管表面上有信託的形式,但因為缺乏向受益人轉移財產之實益權益的意向,所以並非信託安排。虛設信託包括可予撤回的委託書及管理指示。另見 Beneficial interest; Beneficiary; Trust。 |
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