關於跨國、境外或剩餘保險業務之控管或處理，保險法規原無明確規範，嗣因近年來「地下保單」日漸猖獗，乃於民國100年6月29日修正第167-1條，其第1項規定「為非本法之保險業或外國保險業代理、組長己或招攬保險業務者，處三年以下有期徒刑，得併科新臺幣三百萬元以上二千萬元以下罰金，情節重大者，得由主管機關對保險代理人、經紀人、公證人予以勒令停業或廢止其許可，並註銷執業證照」。此種全面禁止之規範模式，將危害跨國保險、境外保險及剩餘保險等保險市場健全發展，本文即透過比較英國、歐盟、德國、美國、日本及新加坡及船東互保協會之法律規範與實務作法，提出修法建議，以促進保險法制及保險市場之健全發展。

Due to the lack of provision for cross-border, offshore and surplus insurance business in insurance law, the ＂underground policy＂ is causing issues to the insurance supervision in recent years, therefore the amendment to the Article 167-1 of Insurance Act on June 29th, 2011 was made for resolving this issue, which is read as below: ＂Any person who provides agent, broker, surveyor services for insurance enterprises or foreign insurance enterprises not approved under the Act shall be subject to a prison term of not more than three (3) years, and in addition thereto, a fine of not less than New Taiwan Dollars three million (NT$3,000,000) but not more than New Taiwan Dollars twenty million (NT$20,000,000). For violations deemed severe, the competent authority may order the violating insurance agent, broker, surveyor to suspend business, in whole or in part, or revoke the offender’s practice license.＂ In consideration of this kind of over-all forbidding norm will jeopardize the necessary development of cross-border, offshore and surplus insurance market, so as this article analyzed and made a comparison of the legislation and practice amongst UK, EU, Germany, US, Japan and Singapore, as well as the P&I Club in this regard, this article also concluded with the recommendation for further amendment to the insurance law and relevant regulations, in order to advancing the healthy development of the insurance legislation and market practice.