| dc.description.abstract | The success of an enterprise′s succession is a major issue commonly faced by most domestic family groups, and it is also the key to the sustained growth of the country′s economic international competitiveness. What family businesses need to face is not just the challenges of business operations. For example, the distribution of corporate ownership, the maintenance of harmonious relationships between family members, and the sustainable governance of the company are of urgency. In the development of corporate globalization and the aging of the population, the trust planning tool has become more and more widely used.
This article takes the domestic trust structure and system as the starting point, extends the discussion of relevant laws and regulations and taxation issues, and conducts the primary and secondary data collection and data analysis of the case study method. In short, this research summarizes the domestic trust law framework, current laws, tax issues, and existing academic works, research reports, journals and magazines. Through the collection of data and the comparison of the legal framework, this research mainly discusses three cases: First, explore the trust inheritance tools used by the famous Evergreen-Group Mr. Zhang, Rong-fa’s family and the Formosa Plastics Group Mr. Wang, Yong-qing’s family. Secondly, it discusses an increasingly common practice case of real estate trust. This study uses the practical analysis under the existing legal framework, and through the comparison before and after the property trust planning, highlights the possible tax benefits of family inheritance planning. | en_US |