建構境外保險業務分公司之法制芻議 Regulatory Proposal for Constructing the Offshore Insurance Unit in Taiwan

摘要
　　為加強國際金融活動，建立區域性金融中心，政府乃依據現行國際金融業務條例，特許銀行及證券商以虛擬境外分別設立國際金融業務分行及國際證券業務分公司，以吸引國際資金參與我國境外金融及證券業務。然而，基於金融市場服務之完整性，國際金融業務應涵蓋銀行、證券、保險之範疇，彼此相輔相成，我國應如何進一步建構境外保險業務分公司，促使台灣成為實質區域金融中心，此為我國保險監理政策之當前課題。本文藉由分析我國國際金融業務之制度沿革，並參考新加坡境外保險法制與實務之借鏡，進而提出我國建構境外保險業務分公司之法制芻議，並擬具國際金融業務條例之修正建議，爰作為相關單位未來推動境外保險業務分公司之參考。
關鍵詞：保險監理、境外金融中心、國際金融業務分行、國際證券業務分公司、境外保險業務分公司、境外保險
Abstract
　　In order to promote international financial activities and to establish a regional financial center, banks and securities firms are authorized to set up offshore banking branches and offshore securities branches respectively within the territory of the R.O.C. according to the Article 1 of Offshore Banking Act. However, the synergy of financial service providers shall include banks, securities firms and insurance companies, so the establishment of Offshore Insurance Unit (OIU) for insurance companies becomes an urgent regulatory issue. This paper reviews the legal system of Offshore Banking Act and conducts the comparative study of Singapore offshore insurance legislation as well as its market practice. Eventually, this paper makes suggestions to the Authorities for the proposed OIU legal system reform.
Keywords: insurance regulation, offshore financial centres, Offshore Banking Units(OBU), Offshore Security Units(OSU), Offshore Insurance Units(OIU), offshore insurance