Warianty tytułu
Captive - Currant Status and Development Perspectives World-Wide and in Poland
Języki publikacji
Abstrakty
Na współczesnym rynku ubezpieczeniowym coraz większe znaczenie zaczynają odgrywać zakłady ubezpieczeń, określane mianem captive insurance company. Celem artykułu jest opis i ocena aktualnego stanu rozwoju captivów oraz próba określenia czynników, które wpływają na rozwój captivów - zarówno na światowym, jak i polskim rynku ubezpieczeniowym. Wynikiem rozważań podjętych w tym artykule jest dobrze udokumentowany wniosek, że ta metoda finansowania ryzyka będzie stale się rozwijać, stanowiąc w najbliższym czasie poważną konkurencję dla klasycznej formy prowadzenia działalności ubezpieczeniowej. (fragment tekstu)
The aim of the article is to describe the current status of captives' development and to characterise factors, which have an influence on this development. Characteristics of factors, which have an influence on captives' development are made both: generally and specifically for various captives' types. Further on the articles describes the future perspectives of captives. In addition to analyses of international insurance market, the article also describes the following issues connected to Polish insurance market: 1) legal possibilities of captive formation; 2) influence of captives' development on Polish market - especially: perspectives on captive formation by Polish companies and influence of captives registered abroad on Polish market. The result of analyse included in the article is a statement saying that captive (as a method of risk financing) should develop further in the future. Assuming that current development trend, which has been observed for last twenty years (1982-2002), remains unchanged, the average yearly increase rate of captives will be 5.7%. Moreover it is predicted that by the end of 2003 the total number of captives world-wide will archive 5000 and volume of insurance premium paid to captives will be equal to the volume of insurance premium paid on traditional insurance market. The article also says that structure of existing captives will change significantly in the future and provides reasons for this. (original abstract)
Rocznik
Numer
Strony
40--73
Opis fizyczny
Twórcy
autor
Bibliografia
- Banham R., Reinsurers Retain a Captive Audience, www.cfonet.com
- Barbados Removed from OECD List, Alternative Views, 2002, no. 2
- BC Captive Insurance Industry in Push for Changes to Canadian Legislation, Alternative Views, 2002, no. 8
- Bermuda Breaks New Ground, w: Cell Captives - the Possibilities are Endless, RIRG, London 2001
- Bowcutt P., Captive Insurance Companies - Establishment, Operation, Management, Witherby, London 1997
- Captive Growth Continues in 2nd Quarter, Alternative Views, 2002, no. 8
- Captive Insurance Company Reports, 2002, no. 10
- Cossar A., Trends in Captive Insurance - a Bermuda Perspective, www.captive.com
- Courting Captives, www.captive.com
- Cutts-Watson M., PCC Push Back the Boundaries, w: Cell Captives - the Possibilities are Endless, RIRG, London 2001
- Dunsavage J., Mortgage Insurers, Regulators Unite to Urge Curbs on New Bank Ventures, www.captive.com
- Edwards T., Editor Emeritus on Insurer-owned PCCs, Captive Insurance Company Reports, 2002, no. 10
- Edwards T., Protected Cell Companies - the Present and Future, Willis, London 2000
- Egan K., Dublin School of ART, Global Reinsurance 2001, no. 3
- Fatouros S., Bright Forecast for PCCs, w: Cell Captives - the Possibilities are Endless, RIRG, London 2001
- Feldman R., Captive Insurers Likely to Grow in New York, www.captive.com
- Financial Reinsurance - a Substitute or a Supplement for Captives? w: Risk Financing Options 2, RIRG, London 1995
- French CFC and Double Taxation Agreements, Alternative Views, 2002, no. 7
- Future Growth in Group Captives, Captive Insurance Company Reports 2001, no. 1
- Gerrie N., Employee Benefits - Tax Issues, Captive Insurance Company Reports, 2002, no. 10
- Hammer M., The Key Role of Captives in the Global Risk Management/Insurance Programme, w: Risk Financing Options 2, RIRG, London 1995
- Han L., The Tax Deductibility of Premiums Paid to Captive Insurers - a Risk Reduction Approach, The Journal Of Risk And Insurance 1991, no. 3
- Holdren Ch., Renting Can Beat Buying, Captive Insurance Company Reports 2001, no. 1
- Insuring Against Terrorism, Alternative Views 2002, no. 3
- Insurance Market Report, Marsh & McLennan Companies, New York 2003
- Ireland Removed from UK CFC Excluded Countries List, Alternative Views 2002, no. 7
- Jahnke M., Captive Governance in a Post-Enron World, Captive Insurance Company Reports, RIRG, London 2002
- Kelley L., Some Tax Basics, Captive Insurance Company Reports 2002, no. 10
- Kemna H., Key Account Management - Status und Entwicklungstendenzen eines zukunftsorientierten Verkaufssystems, KDH 1998
- Kloman F., Risk Management Reports 2002, no. 5
- Kowalewski E., Ryzyko ubezpieczeniowe - podstawowe pojecia i terminología, Prawo Asekuracyjne 1996, nr 2, s. 11-19
- Lai G., The Tax Deductibility of Captive Insurance Premiums: an Assessment and Alternative Perspective, The Journal of Risk and Insurance 1995, no. 2
- Lambert D., Maximising Service Provider Value, Captive Insurance Company Reports, 2002, no. 10
- Leonard A., Tax Breaks Fade as an Incentive for European Captives, www.captive.com
- Likowski J., Globalizacja jest z nami, www.gazetaubezpieczeniowa.infor.pl
- Milewski P., Przekształcenie towarzystwa ubezpieczeń wzajemnych w spółkę akcyjną, w: Towarzystwa ubezpieczeń wzajemnych w polskim systemie ubezpieczeń (stan i perspektywy), Akademia Ekonomiczna w Poznaniu, Poznań 2001
- Millard, Using Captives for Employee Benefits Risk, Alternative Views 2003, no. 1
- Ostermiller M., Recapturing the Alternative Market, www.captive.com
- Pinnix B., Insurance in the United States - a Handbook for Professionals, DYP, New York 1993
- Polo N., Offshore Captives and U.S. Taxation, www.captive.com
- Porat M., Captive Insurance Tax Policy - Resolving a Global Problem, The Geneva Papers on Risk and Insurance 1995, no. 4
- Porat M., Market Insurance Versus Self Insurance - the Tax-differential Treatment and its Social Cost, The Journal of Risk and Insurance 1991, no. 12
- Protected Cells in Captives, Captive Insurance Company Reports 2000, no. 2
- Providing Captive Management Services Internationally, w: Risk Financing Options 3, RIRG, London 1996
- Rating jako narzędzie oceny zakładu ubezpieczeń, red. T. Sangowski, Akademia Ekonomiczna w Poznaniu, Poznań 2000
- Revised OECD List to be Released, Alternative Views, 2002, no. 4
- Rosenbaum H., A Good Time to Hold an Insurer Captive, Reinsurance 1998, no. 6
- Rosenbaum H., Separate Cells for Single-owner Captives, Captive Insurance Company Reports 2000, no. 2
- Sargeant A., The Choice is Yours, www.captive.com
- Scammell S., Reactivating a Dormant Captive - the RHIC Example, Captive Insurance Company Reports 2002, no. 10
- Sharma P., IRS Rulings on Captive Taxation, Alternative Views 2003, no. 1
- Sharma P., Move Your Captive to Dublin? Alternative Views 2002, no. 5
- Shimer P., Sonsino Y., Survey Report - Involvement of Captive Insurance Companies with Multinational Pooling, Marsh, Nowy Jork 2002
- Skipper H., International Risk and Insurance - an Environmental, Managerial Approach, Irwin McGraw-Hill, Boston 1998
- Souter G., Cheap Rates Stall Growth of Bermuda Captives, Business Insurance 12/4/1999
- Taxation Remains Big Issue for Captives, www.captive.com
- The Reinsurance Market Outlook, Alternative Views 2002, no. 9
- The Segregated Accounts Companies Act 2000, The Brief 31/7/2000
- Year-end Captive Numbers Show Considerable Growth, Alternative Views 2003, no. 1
- Zaorska A., Ku globalizacji - przemiany w korporacjach transnarodowych i w gospodarce światowej, Wydawnictwo Naukowe PWN, Warszawa 1998
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171235745
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.