秘书写稿时有时候可能对于比较炫乎的名词用了就用了，大家不必太当真。现在外资再保公司多数都将中国分公司开在北京，在这个朝令夕改的国度，连老外都知道要尽可能靠近朝廷，上海就不要做梦了。劳合社在国内先变成公司组织，然后又开始经营财险业务，侧面反映了适应监管是多么需要“技巧”，也说明了监管的“苛刻”，那么“严苛”的监管，怎么可能出现灵活的离岸业务呢？

An offshore insurance company, usually referred to as a 'captive' insurance company, is usually a subsidiary of a large company or group of companies, and its purpose is to offer insurance within the parent company or group, thus saving external costs and generating profits in a low tax jurisdiction. The fiscal benefits are not necessarily the driving factor, but they can be significant. Direct access to reinsurance is another important advantage of a captive.

Some high-tax countries have legislated to prevent excessive shifting of income to captives, but usually without seriously reducing fiscal benefits. Apart from offering tax savings, it is usually also true that an International Offshore Financial Centre (IOFC) offers a less regulated and bureaucratic supervisory insurance regime than the home country of the parent company. The captive may for instance be able to employ its capital more effectively than a domestic insurance company.

The considerable advantages of captives have led to the development of a major world-wide captives industry, and IOFCs have vied with each other to establish attractive regimes for captives.

The jurisdictions which have been most successful at attracting captives are as follows:

(Underlined countries are already available in our Jurisdictions section; others will be available shortly.)