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Cases cause necessity of participation for a covering of risk of the international
The resafety and insurance organisations. Many Russian experts
Consider that resafety awards are the form of export of the capital and
Harm to interests of economy of Russia. However such point of view incorrectly
Estimates the nature of contracts of insurance. The insurer, passing risks in
Reinsurance, "buys" some kind of guarantees of participation of the overcautious person in
To insurance payment. It is necessary to consider also that in 1998 severe losses
56,0 and 90,0 mln. dollars more than on 95 % have been paid by cost
The international resafety organisations.
The Russian legislation provides payment of the tax with
The resafety award in favour of the foreign overcautious person in size
2,5 %, leaning against the extremely bureaucratic and inefficient procedure
Applications of the international agreements on avoidance of the double taxation.
The resafety award cannot be considered as the income in full,
As according to procedure of definition of its financial results
The size should be reduced by the carried out expenses, including,
Connected with formation of insurance reserves. It is represented that procedure
Applications of the legislation on avoidance of the double taxation can be
It is simplified.
3.3. Regulation of activity of foreign insurers on the Russian
For January, 1st, 1998 74 insurance organisations have been registered with
Foreign participation. Volume of the registered capital of the foreign
Participants in the insurance organisations equaled 73 mln. dollars or 4,5 %
The cumulative capital of the insurance companies in Russia. A share of foreigners in general
Volume of the insurance award has made 177 mln. dollars or 3 %. The greatest number
The mixed insurance companies it is founded with participation of firms of Cyprus (53 % of the companies),
Further the CIS countries (6 %), Great Britain (6 %), Germany and Spain (follow on
5 %), THE USA (4 %).
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