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如无需要,不应委任成立人为受益人。Settlor shall not be named as beneficiary if unnecessary.

受托人必须遵守并执行财产赠与人的指示。The trustee must obey and carry out be directions of the settlor.

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一因信讬行为成立,委讬人与受讬人间。Between settlor and trustee, due to the establishment of the trust.

设立人居住地决定该信讬税务居地身份。The residence of the settlor determines the tax residency of the trust.

财产转移法律关系的主体为委托人和财产接受人。The bodies of trust property transfer legal relation include settlor and accepter.

第一部分是从信托的历史发展和价值取向的角度对委托人权利的考察。The first part reviews the rights of the settlor from the history and the value of trusts.

可撤销信托就是一种受托人拥有财产而委托人保留撤销受托人资格的权利的信托。A revocable trust is one in which assets are owned by the trustee, but the settlor reserves a power of revocation.

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从纽西兰法律的角度看,一个中国财富授予人将在中国的房地产转移到家庭信托内从技术角度上来说是可行的。From a New Zealand law perspective it is technically possible for a Chinese settlor to transfer real property in China to the family trust.

如保费由信讬人支付,亦应就财产授予人及所支付款项提供上述财富来源资料。Where the payment is made by the trustees the same source of wealth information as above should be provided for the settlor and settled monies.

由于委托人可以撤销信托,因此保有对财产的控制,所以这种管理方式通常是没有纳税优惠的。Because the settlor can revoke the trust and therefore maintains control over the property, there are normally no tax advantages involved in this arrangement.

三因信讬行为不成立、无效、解除、撤销或信讬关系消灭时,委讬人与受讬人间。Between settlor and trustee, due to the unsuccessful creation, nullification, revocation, or cancellation of a trust act, or the termination of trust relations.

而作为民法的特别法,信托法也不能与民法契合无间,其中表现至为明显者,首推与委托人权利相关之内容。Besides, as a special law of the civil law, the law of trusts does not harmonize with the civil law either, and the typical manifestation is the content relevant to the rights of the settlor.