System Brazilian and American Reinsurance: needed of convergence
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista da Faculdade de Direito da UERJ |
Texto Completo: | https://www.e-publicacoes.uerj.br/rfduerj/article/view/4987 |
Resumo: | This study presents definitions and characteristics of insurance and reinsurance,emphasizing the representation of these issues in Brazil and the relationship among the Brazilianand American reinsurance scheme. We will present the key moments of the two systems, up tothe present, where Brazil started as a monopolistic system with the creation of the BrazilianInstitute of Reinsurance - IRB, in the Vargas Era, until the opening of the market, with thesanctioning of the Complementary Law 126, in 2007. This openness enables the integrationbetween Brazil and the international markets, highlighting the American market, and increasedcompetition and search for the best price that indicates need for adjustments of the currentsystem. The American system of reinsurance, open to the markets for a longer period of time,therefore with greater expertise in this service, faces the challenge of the tax evasion, ie, theleakage of money to tax havens and therefore the nonpayment of taxes, and the need to unify theregulation of reinsurance in the country. The two countries, in the current scenario, have a lot toadjust and develop in this market, and the changes to come will generate worldwideconsequences in this segment. |
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System Brazilian and American Reinsurance: needed of convergenceSISTEMA DE RESSEGURO BRASILEIRO E AMERICANO:CONVERGÊNCIAS POSSÍVEISreinsurancecompetitionComplementary Law 126marketinternational.This study presents definitions and characteristics of insurance and reinsurance,emphasizing the representation of these issues in Brazil and the relationship among the Brazilianand American reinsurance scheme. We will present the key moments of the two systems, up tothe present, where Brazil started as a monopolistic system with the creation of the BrazilianInstitute of Reinsurance - IRB, in the Vargas Era, until the opening of the market, with thesanctioning of the Complementary Law 126, in 2007. This openness enables the integrationbetween Brazil and the international markets, highlighting the American market, and increasedcompetition and search for the best price that indicates need for adjustments of the currentsystem. The American system of reinsurance, open to the markets for a longer period of time,therefore with greater expertise in this service, faces the challenge of the tax evasion, ie, theleakage of money to tax havens and therefore the nonpayment of taxes, and the need to unify theregulation of reinsurance in the country. The two countries, in the current scenario, have a lot toadjust and develop in this market, and the changes to come will generate worldwideconsequences in this segment.DOI:http://dx.doi.org/10.12957/10.12957/rfd.2013.4987 Este trabalho objetiva apresentar definições e características de seguro e resseguro, enfatizando a representação destes temas no Brasil e a relação do sistema de resseguro brasileiro e o americano. Apresentaremos os principais momentos dos dois sistemas, até o momento atual, onde o Brasil passa de um sistema monopolista iniciado com a criação do Instituto de Resseguro Brasileiro - IRB, na Era Vargas, para a abertura de mercado, com o sancionamento da Lei Complementar 126, no ano de 2007. Esta abertura possibilita integração do Brasil com os mercados internacionais, destacando o mercado americano, além de maior concorrência e busca de melhor preço o que indica necessidade de adequações do sistema atual. O sistema de resseguro americano, aberto para o mercado mais tempo possuindo, portanto, maior know how neste serviço, tem como desafio a evasão de divisas, ou seja, a fuga de dinheiro para Paraísos Fiscais e, conseqüentemente, o não recolhimento de impostos e a necessidade de unificar a normatização do resseguro nos pais. Os dois países, no cenário atual, têm muito a ajustar e desenvolver neste mercado, e as modificações que estão por vir, gerarão conseqüenciais mundiais neste segmento. Universidade do Estado do Rio de Janeiro2013-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfapplication/pdfhttps://www.e-publicacoes.uerj.br/rfduerj/article/view/498710.12957/rfd.2013.4987Revista da Faculdade de Direito da UERJ; No. 23 (2013): Revista da Faculdade de Direito da UERJRevista da Faculdade de Direito da UERJ - RFD; n. 23 (2013): Revista da Faculdade de Direito da UERJ2236-3475reponame:Revista da Faculdade de Direito da UERJinstname:Universidade do Estado do Rio de Janeiro (UERJ)instacron:UERJporhttps://www.e-publicacoes.uerj.br/rfduerj/article/view/4987/4756https://www.e-publicacoes.uerj.br/rfduerj/article/view/4987/4757pereira, marcela semeghiniinfo:eu-repo/semantics/openAccess2023-04-27T18:11:12Zoai:ojs.www.e-publicacoes.uerj.br:article/4987Revistahttps://www.e-publicacoes.uerj.br/index.php/rfduerjPUBhttps://www.e-publicacoes.uerj.br/index.php/rfduerj/oairfd.uerj@gmail.com||carolvestena@gmail.com|| vauthierborges@yahoo.com.br2236-34752236-3475opendoar:2023-04-27T18:11:12Revista da Faculdade de Direito da UERJ - Universidade do Estado do Rio de Janeiro (UERJ)false |
dc.title.none.fl_str_mv |
System Brazilian and American Reinsurance: needed of convergence SISTEMA DE RESSEGURO BRASILEIRO E AMERICANO:CONVERGÊNCIAS POSSÍVEIS |
title |
System Brazilian and American Reinsurance: needed of convergence |
spellingShingle |
System Brazilian and American Reinsurance: needed of convergence pereira, marcela semeghini reinsurance competition Complementary Law 126 market international. |
title_short |
System Brazilian and American Reinsurance: needed of convergence |
title_full |
System Brazilian and American Reinsurance: needed of convergence |
title_fullStr |
System Brazilian and American Reinsurance: needed of convergence |
title_full_unstemmed |
System Brazilian and American Reinsurance: needed of convergence |
title_sort |
System Brazilian and American Reinsurance: needed of convergence |
author |
pereira, marcela semeghini |
author_facet |
pereira, marcela semeghini |
author_role |
author |
dc.contributor.author.fl_str_mv |
pereira, marcela semeghini |
dc.subject.por.fl_str_mv |
reinsurance competition Complementary Law 126 market international. |
topic |
reinsurance competition Complementary Law 126 market international. |
description |
This study presents definitions and characteristics of insurance and reinsurance,emphasizing the representation of these issues in Brazil and the relationship among the Brazilianand American reinsurance scheme. We will present the key moments of the two systems, up tothe present, where Brazil started as a monopolistic system with the creation of the BrazilianInstitute of Reinsurance - IRB, in the Vargas Era, until the opening of the market, with thesanctioning of the Complementary Law 126, in 2007. This openness enables the integrationbetween Brazil and the international markets, highlighting the American market, and increasedcompetition and search for the best price that indicates need for adjustments of the currentsystem. The American system of reinsurance, open to the markets for a longer period of time,therefore with greater expertise in this service, faces the challenge of the tax evasion, ie, theleakage of money to tax havens and therefore the nonpayment of taxes, and the need to unify theregulation of reinsurance in the country. The two countries, in the current scenario, have a lot toadjust and develop in this market, and the changes to come will generate worldwideconsequences in this segment. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.e-publicacoes.uerj.br/rfduerj/article/view/4987 10.12957/rfd.2013.4987 |
url |
https://www.e-publicacoes.uerj.br/rfduerj/article/view/4987 |
identifier_str_mv |
10.12957/rfd.2013.4987 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.e-publicacoes.uerj.br/rfduerj/article/view/4987/4756 https://www.e-publicacoes.uerj.br/rfduerj/article/view/4987/4757 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro |
publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro |
dc.source.none.fl_str_mv |
Revista da Faculdade de Direito da UERJ; No. 23 (2013): Revista da Faculdade de Direito da UERJ Revista da Faculdade de Direito da UERJ - RFD; n. 23 (2013): Revista da Faculdade de Direito da UERJ 2236-3475 reponame:Revista da Faculdade de Direito da UERJ instname:Universidade do Estado do Rio de Janeiro (UERJ) instacron:UERJ |
instname_str |
Universidade do Estado do Rio de Janeiro (UERJ) |
instacron_str |
UERJ |
institution |
UERJ |
reponame_str |
Revista da Faculdade de Direito da UERJ |
collection |
Revista da Faculdade de Direito da UERJ |
repository.name.fl_str_mv |
Revista da Faculdade de Direito da UERJ - Universidade do Estado do Rio de Janeiro (UERJ) |
repository.mail.fl_str_mv |
rfd.uerj@gmail.com||carolvestena@gmail.com|| vauthierborges@yahoo.com.br |
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1799317548272975872 |