Regulations Governing the Management of Collective Trust Funds Article 34
A trust enterprise conducting collective trust fund business may pay any expenses or taxes resulting from the utilization or management of the trust assets by directly deducting them from the trust assets, and related provisions shall be expressly stipulated in the agreement.
中文原文 共同信託基金管理辦法第34條
信託業辦理共同信託基金業務，因運用、管理所產生之費用及稅捐，信託業得逕自信託財產中扣除後繳納之，並應訂明於契約。