概要

This is Unit 7 of the "Trust Training Certificate" ("TTC") (version 2.0) training programme.

It consists of the following module:
Module 13: International Comparison of Trusts

For details on the topics to be covered, please refer to the 'Content' section below.

If you wish to register for the full TTC (version 2.0) Part A training programme and examination, click here.

宗旨

On completion of the course, learners will gain awareness of the key differences between various types of trusts across jurisdictions, with a focus on Hong Kong, BVI, Channel Islands, Cayman Islands, Singapore, and PRC.

內容

Module 13: International Comparison of Trusts:
1. Whether initial capital is required to create a valid trust
2. Validity of a trust and whether the trust can be for persons and purposes
3. Continuity of a trust
4. Asset protection
5. Non-enforcement of foreign judgments – anti-forced heirship
6. The office, role and powers of a protector
7. Reserved powers to the settlor and other relevant party (IES)
8. Protective trusts
9. Charitable trusts
10. A special type of trust – vista type trusts
11. Trust combined with a limited partnership
12. Application of the statutory duty of care
13. Aspects of trustees’ powers
14. Trustees’ duties
15. Liability and protection of trustees
16. Provision of information
17. Jurisdictions with a foreign trust regime
18. General anti-avoidance rules (“GAAR”) for taxation
19. Specific anti-avoidance rules (“SAAR”) for taxation
20. Jurisdictions which provide special types of trust which may legally mitigate tax

對象

This course is primarily designed for individuals who are interested in obtaining the "Trust Training Certificate" to qualify for the Hong Kong Trustees' Association Certified Trust Practitioner™ designation.

It is also relevant for individuals seeking a comprehensive understanding of the course subject matter and those planning to enter the Trust industry sector.

資產財富管理業先導計劃 - 專業培訓資助計劃

本課程已被審批為「提升資產財富管理業人才培訓先導計劃」（以下簡稱「資產財富管理業先導計劃」 其下之「專業培訓資助計劃」（以下簡稱「本計劃」）。本計劃旨在提升資產財富管理業在職從業員的專業能力水準及協助金融服務業內其他從業員學習所需的知識和技能，使他們能投身資產財富管理業。合資格之申請人按香港證券及投資學會之要求完成課程後將可獲香港特區政府資助80%學費，上限為HK$15,000。 香港證券及投資學會為資產財富管理業先導計劃之執行機構，有關申請要求之細則及手續，請參閱專為資產財富管理業先導計劃而設之網站(https://www.wamtalent.org.hk/)。

Click here if you wish to register for full TTC (version 2.0) Part A training programme and examination.