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題名 專屬保險監理法制之研究——兼論我國建構專屬保險制度之立法芻議
Study on the Regulation of Captive Insurance: Proposal for the Legislation of Captive Insurance in Taiwan
作者 林建智
蔡信華
Lin, Jan-Juy
Tsai, Hsin-Hua
關鍵詞 專屬保險 ; 替代性風險移轉方法 ; 境外保險中心 ; 規範競爭 ; 監理套利 ; 保險監理 ; 保險核心原則 ; 資本適足性規範
Captive Insurance ; Alternative Risk Transfer (ART) ; Offshore Insurance Unit (OIU) ; Regulatory Competition ; Domiciles` Arbitrage ; Insurance Core Principles ; Solvency Requirement
日期 2015-06
上傳時間 7-Nov-2017 10:44:06 (UTC+8)
摘要 專屬保險乃非保險業之企業集團,為承保母公司或企業集團本身風險而設立之保險組織,以有效進行風險管理。由於國際金融市場自由化,各國金融監理逐漸採取解除管制政策,引發國際專屬保險註冊地競相提供較佳法規制度吸引企業投資之規範競爭,如何相應採取適當之興利防弊措施,自屬當前保險監理之重要課題。本文首先檢視專屬保險的法律概念與經濟功能,分析全球專屬保險註冊地的立法趨勢,及其重要監理課題。其次,本文探討國際保險監理官協會所建議適用的保險核心原則。再者,本文針對國際上重要的外國立法例進行比較分析,探究我國未來適當的立法模式。最後,本文擬具建構我國專屬保險制度之立法芻議,提供相關單位未來推動專屬保險制度之參考。
A captive is an insurance company which underwrites risks assumed by its parent company or affiliates by utilizing a mechanism of alternative risk transfer. It is owned by a parent company other than the insurance or reinsurance group entity to which it belongs. Due to the liberalization of global financial markets and the elimination of trade barriers, the trend to deregulate financial supervision followed by regulatory competition between captive domiciles has been noted. This paper first reviews the legal status of captive insurance and its economic functions for corporate risk management. While analyzing the competition of current captive domiciles, this paper proposes the questioned regulatory issues, e.g. "domicile arbitrage" and "race to the bottom" arguments. Accordingly, this paper reviews the guidance provided by the International Association of Insurance Supervisors (IAIS) to follow the "Insurance Core Principles" specifically relevant to captive supervision. Meanwhile, this paper also conducts a comparative study of the legislation of major captive domiciles, including those of Bermuda, Vermont and Singapore, so as to contribute proposals towards an appropriate regulatory model for Taiwan. Eventually, this paper examines the related regulation issues of the Insurance Act in Taiwan and makes recommendations to the regulatory authorities for systemic reform in the future.
關聯 政大法學評論, 141, 277-350
資料類型 article
DOI http://dx.doi.org/10.3966/102398202015060141005
dc.creator (作者) 林建智zh_TW
dc.creator (作者) 蔡信華zh_TW
dc.creator (作者) Lin, Jan-Juyen_US
dc.creator (作者) Tsai, Hsin-Huaen_US
dc.date (日期) 2015-06
dc.date.accessioned 7-Nov-2017 10:44:06 (UTC+8)-
dc.date.available 7-Nov-2017 10:44:06 (UTC+8)-
dc.date.issued (上傳時間) 7-Nov-2017 10:44:06 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/114419-
dc.description.abstract (摘要) 專屬保險乃非保險業之企業集團,為承保母公司或企業集團本身風險而設立之保險組織,以有效進行風險管理。由於國際金融市場自由化,各國金融監理逐漸採取解除管制政策,引發國際專屬保險註冊地競相提供較佳法規制度吸引企業投資之規範競爭,如何相應採取適當之興利防弊措施,自屬當前保險監理之重要課題。本文首先檢視專屬保險的法律概念與經濟功能,分析全球專屬保險註冊地的立法趨勢,及其重要監理課題。其次,本文探討國際保險監理官協會所建議適用的保險核心原則。再者,本文針對國際上重要的外國立法例進行比較分析,探究我國未來適當的立法模式。最後,本文擬具建構我國專屬保險制度之立法芻議,提供相關單位未來推動專屬保險制度之參考。zh_TW
dc.description.abstract (摘要) A captive is an insurance company which underwrites risks assumed by its parent company or affiliates by utilizing a mechanism of alternative risk transfer. It is owned by a parent company other than the insurance or reinsurance group entity to which it belongs. Due to the liberalization of global financial markets and the elimination of trade barriers, the trend to deregulate financial supervision followed by regulatory competition between captive domiciles has been noted. This paper first reviews the legal status of captive insurance and its economic functions for corporate risk management. While analyzing the competition of current captive domiciles, this paper proposes the questioned regulatory issues, e.g. "domicile arbitrage" and "race to the bottom" arguments. Accordingly, this paper reviews the guidance provided by the International Association of Insurance Supervisors (IAIS) to follow the "Insurance Core Principles" specifically relevant to captive supervision. Meanwhile, this paper also conducts a comparative study of the legislation of major captive domiciles, including those of Bermuda, Vermont and Singapore, so as to contribute proposals towards an appropriate regulatory model for Taiwan. Eventually, this paper examines the related regulation issues of the Insurance Act in Taiwan and makes recommendations to the regulatory authorities for systemic reform in the future.en_US
dc.format.extent 2167407 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) 政大法學評論, 141, 277-350zh_TW
dc.subject (關鍵詞) 專屬保險 ; 替代性風險移轉方法 ; 境外保險中心 ; 規範競爭 ; 監理套利 ; 保險監理 ; 保險核心原則 ; 資本適足性規範zh_TW
dc.subject (關鍵詞) Captive Insurance ; Alternative Risk Transfer (ART) ; Offshore Insurance Unit (OIU) ; Regulatory Competition ; Domiciles` Arbitrage ; Insurance Core Principles ; Solvency Requirementen_US
dc.title (題名) 專屬保險監理法制之研究——兼論我國建構專屬保險制度之立法芻議zh_TW
dc.title (題名) Study on the Regulation of Captive Insurance: Proposal for the Legislation of Captive Insurance in Taiwanen_US
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.3966/102398202015060141005
dc.doi.uri (DOI) http://dx.doi.org/10.3966/102398202015060141005