{
  "schemaVersion": 1,
  "releaseId": "2026-10-23",
  "publishedOn": "2026-10-23",
  "knownAt": "2026-10-23T06:48:43Z",
  "baselineReviewedOn": "2026-10-06",
  "description": "Latest supplied research, with separate US federal and state findings. Unknown legal effective dates are null.",
  "dataset": "Foreign reinsurance tax research",
  "version": "2026-10-23",
  "verified": null,
  "licence": "CC BY 4.0 — KAFS North America, https://insurers.global; underlying source rights remain with their publishers.",
  "scope": "asia-pacific",
  "timeBasis": "recordedAt is knowledge time; effectiveFrom/effectiveTo are legal validity [start,end), null means unknown. Latest research is not a confirmed current-law or all-in rate.",
  "pages": {
    "pageSize": 10,
    "pageCount": 7,
    "first": "https://asia-pacific.insurers.global/api/v1/reinsurance-tax/current/pages/1.json"
  },
  "count": 64,
  "data": [
    {
      "id": "AF",
      "name": "Afghanistan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "afghanistan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "af-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "AM",
      "name": "Armenia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "armenia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "am-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Insurance/reinsurance payments to non-residents; treaty reduction possible.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/armenia/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "30 June 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "5%",
            "ratePercent": 5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Insurance/reinsurance payments to non-residents; treaty reduction possible.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "AU",
      "name": "Australia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "australia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "au-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Section 148 election taxes 10% of gross premiums at applicable non-resident company rate; without election, premiums generally non-deductible and recoveries excluded. Not a universal 10% premium tax.",
        "sources": [
          {
            "url": "https://www.ato.gov.au/law/view/print?DocID=PAC%2F19360027%2F148",
            "label": "www.ato.gov.au",
            "sourceDate": "legislation page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Deemed-profit income tax",
            "rateDisplay": "Election-dependent: 10% deemed income",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Section 148 election taxes 10% of gross premiums at applicable non-resident company rate; without election, premiums generally non-deductible and recoveries excluded. Not a universal 10% premium tax.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "AZ",
      "name": "Azerbaijan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "azerbaijan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "az-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Risk insurance/reinsurance payment to non-resident without attributable PE.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/azerbaijan/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "28 September 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "4%",
            "ratePercent": 4,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Risk insurance/reinsurance payment to non-resident without attributable PE.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BH",
      "name": "Bahrain",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "bahrain",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bh-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "BD",
      "name": "Bangladesh",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "bangladesh",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bd-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Current PwC schedule lists insurance premiums at 5%; June 2026 budget reporting identifies the reduction from 10% specifically for foreign reinsurance. Treaty certificate may reduce rate.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/bangladesh/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "2026"
          },
          {
            "url": "https://bdnews24.com/business/bca68fbc983f",
            "label": "bdnews24.com",
            "sourceDate": "2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "5%",
            "ratePercent": 5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Current PwC schedule lists insurance premiums at 5%; June 2026 budget reporting identifies the reduction from 10% specifically for foreign reinsurance. Treaty certificate may reduce rate.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "BT",
      "name": "Bhutan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "bhutan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bt-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "BN",
      "name": "Brunei",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "brunei",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bn-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "KH",
      "name": "Cambodia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "cambodia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kh-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Life reinsurance has different treatment; do not extend this exemption to life premiums.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "2 April 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "Exempt for property/risk reinsurance",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Life reinsurance has different treatment; do not extend this exemption to life premiums.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "CN",
      "name": "China",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "china",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cn-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "CK",
      "name": "Cook Islands",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pacific-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ck-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "FJ",
      "name": "Fiji",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "fiji",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "fj-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "GE",
      "name": "Georgia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "georgia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ge-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "HK",
      "name": "Hong Kong",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "hong-kong",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "hk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "IN",
      "name": "India",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "india",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "in-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "ID",
      "name": "Indonesia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "indonesia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "id-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "20% tax on deemed income: 10% of premium paid by insurer, 5% paid by reinsurer. Treaty relief may alter result.",
        "sources": [
          {
            "url": "https://aksetlaw.com/news-event/newsflash/withholding-taxes-on-insurance-and-reinsurance-premia-paid-to-overseas-insurance-companies/",
            "label": "aksetlaw.com",
            "sourceDate": "16 January 2025; MOF Regulation 81/2024"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "2%; 1% for retrocession",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "20% tax on deemed income: 10% of premium paid by insurer, 5% paid by reinsurer. Treaty relief may alter result.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "IR",
      "name": "Iran",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "iran",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ir-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "IQ",
      "name": "Iraq",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "iraq",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "iq-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "IL",
      "name": "Israel",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "israel",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "il-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "JP",
      "name": "Japan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "japan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "jp-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "JO",
      "name": "Jordan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "jordan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "jo-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "KZ",
      "name": "Kazakhstan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "kazakhstan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kz-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Risk reinsurance; blacklisted recipient can trigger 20%. Treaty/PE and residence-certificate conditions apply.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/Kazakhstan/Corporate/Withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "current page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "5%",
            "ratePercent": 5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Risk reinsurance; blacklisted recipient can trigger 20%. Treaty/PE and residence-certificate conditions apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "KI",
      "name": "Kiribati",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pacific-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ki-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "KW",
      "name": "Kuwait",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "kuwait",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kw-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "KG",
      "name": "Kyrgyzstan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "kyrgyzstan-tajikistan-turkmenistan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kg-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Risk insurance/reinsurance premiums, subject to treaty relief. Secondary source; current legislation not independently verified.",
        "sources": [
          {
            "url": "https://gsl.org/en/taxes/kyrgyzstan/",
            "label": "gsl.org",
            "sourceDate": "undated current page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "5%",
            "ratePercent": 5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Risk insurance/reinsurance premiums, subject to treaty relief. Secondary source; current legislation not independently verified.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "LA",
      "name": "Laos",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "laos",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "la-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "LB",
      "name": "Lebanon",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "lebanon",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lb-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MO",
      "name": "Macau",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "macau",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mo-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MY",
      "name": "Malaysia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "malaysia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "my-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MV",
      "name": "Maldives",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "maldives",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mv-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MH",
      "name": "Marshall Islands",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "marshall-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mh-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "FM",
      "name": "Micronesia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "micronesia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "fm-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MN",
      "name": "Mongolia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "mongolia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mn-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "MM",
      "name": "Myanmar",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "myanmar",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mm-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "NR",
      "name": "Nauru",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "nauru",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "nr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "NP",
      "name": "Nepal",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "nepal",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "np-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "Premium payments to non-resident insurers under section 89(3)(kha); separate commission rule also applies. FY2025-26 evidence; verify FY2026-27.",
        "sources": [
          {
            "url": "https://ssanepal.com/wp-content/uploads/2025/06/BUDGET-HIGHLIGHTS-2082.83-2.pdf",
            "label": "ssanepal.com",
            "sourceDate": "FY2082/83 (2025-26)"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "1.5%",
            "ratePercent": 1.5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Premium payments to non-resident insurers under section 89(3)(kha); separate commission rule also applies. FY2025-26 evidence; verify FY2026-27.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "NZ",
      "name": "New Zealand",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "new-zealand",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "nz-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "10% gross premium × 28%; non-life. 2019 IRD guide states Swiss exception. Current treaty and life treatment need separate checking.",
        "sources": [
          {
            "url": "https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir1---ir99/ir4gu/ir4gu-2019.pdf",
            "label": "www.ird.govt.nz",
            "sourceDate": "2019 guide"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Deemed-profit income tax",
            "rateDisplay": "2.8%",
            "ratePercent": 2.8,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "10% gross premium × 28%; non-life. 2019 IRD guide states Swiss exception. Current treaty and life treatment need separate checking.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "KP",
      "name": "North Korea",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "north-korea",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kp-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "OM",
      "name": "Oman",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "oman",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "om-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Reinsurance exempt from withholding; VAT is a separate question.",
        "sources": [
          {
            "url": "https://tms.taxoman.gov.om/portal/income-tax-faqs",
            "label": "tms.taxoman.gov.om",
            "sourceDate": "current authority FAQ"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "Exempt from WHT",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance exempt from withholding; VAT is a separate question.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "PK",
      "name": "Pakistan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pakistan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Insurance/reinsurance premium under section 152(1AA); treaty and non-filer rules require assessment.",
        "sources": [
          {
            "url": "https://www.icmap.com.pk/News_Pdf/Tax_Rate_Card_for_Tax_Year_2025_26.pdf",
            "label": "www.icmap.com.pk",
            "sourceDate": "tax year 2025-26"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "5%",
            "ratePercent": 5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Insurance/reinsurance premium under section 152(1AA); treaty and non-filer rules require assessment.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "PW",
      "name": "Palau",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "palau",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pw-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "PS",
      "name": "Palestinian Territories",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "palestine-syria-yemen",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ps-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "PG",
      "name": "Papua New Guinea",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "papua-new-guinea",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pg-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "PH",
      "name": "Philippines",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "philippines",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ph-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Reinsurance premiums excluded from the general NRFC gross-income charge; this does not establish VAT/stamp treatment.",
        "sources": [
          {
            "url": "https://boi.gov.ph/wp-content/uploads/2026/03/2026-Cost-of-Doing-Business_11March2026.pdf",
            "label": "boi.gov.ph",
            "sourceDate": "11 March 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Income tax",
            "rateDisplay": "Excluded from general non-resident corporate income tax",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance premiums excluded from the general NRFC gross-income charge; this does not establish VAT/stamp treatment.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "QA",
      "name": "Qatar",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "qatar",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "qa-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "WS",
      "name": "Samoa",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pacific-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ws-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SA",
      "name": "Saudi Arabia",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "saudi-arabia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sa-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "Reinsurance premiums ceded abroad; treaty relief may apply.",
        "sources": [
          {
            "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
            "label": "www.grf.info",
            "sourceDate": "11 July 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "5%",
            "ratePercent": 5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Reinsurance premiums ceded abroad; treaty relief may apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "SG",
      "name": "Singapore",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "singapore",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sg-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SB",
      "name": "Solomon Islands",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pacific-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sb-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "KR",
      "name": "South Korea",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "south-korea",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "LK",
      "name": "Sri Lanka",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "sri-lanka",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lk-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "SY",
      "name": "Syria",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "palestine-syria-yemen",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sy-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "TW",
      "name": "Taiwan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "taiwan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tw-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "TJ",
      "name": "Tajikistan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "kyrgyzstan-tajikistan-turkmenistan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tj-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "2012 Tax Code insurance/risk reinsurance rate; older 4% sources are obsolete, current consolidation needs verification.",
        "sources": [
          {
            "url": "https://andoz.tj/docs/kodex/Tax%20Code__17-09-2012_RT_en.pdf",
            "label": "andoz.tj",
            "sourceDate": "2012 law"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "6% (dated evidence)",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "2012 Tax Code insurance/risk reinsurance rate; older 4% sources are obsolete, current consolidation needs verification.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "TH",
      "name": "Thailand",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "thailand",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "th-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "TL",
      "name": "Timor-Leste",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "timor-leste",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tl-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "TO",
      "name": "Tonga",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pacific-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "to-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "TM",
      "name": "Turkmenistan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "kyrgyzstan-tajikistan-turkmenistan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tm-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "TV",
      "name": "Tuvalu",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "tuvalu",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tv-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "AE",
      "name": "United Arab Emirates",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "united-arab-emirates",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ae-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "dated",
        "summary": "Cross-border non-life reinsurance subject to reverse charge by UAE cedant. Life and withholding treatment require separate assessment.",
        "sources": [
          {
            "url": "https://www.lloyds.com/market-resources/tax-information/taxation-news/introduction-of-value-added-tax-in-united-arab-emirates",
            "label": "www.lloyds.com",
            "sourceDate": "2018 introduction notice"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "VAT",
            "rateDisplay": "5% non-life VAT",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Cross-border non-life reinsurance subject to reverse charge by UAE cedant. Life and withholding treatment require separate assessment.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "UZ",
      "name": "Uzbekistan",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "uzbekistan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "uz-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Insurance/reinsurance payments; treaty relief requires residence evidence.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "27 August 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "10%",
            "ratePercent": 10,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Insurance/reinsurance payments; treaty relief requires residence evidence.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "VU",
      "name": "Vanuatu",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "pacific-islands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "vu-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    },
    {
      "id": "VN",
      "name": "Vietnam",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "vietnam",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "vn-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Reinsurance ceded abroad; VAT exempt. Treaty relief may affect income-tax component.",
        "sources": [
          {
            "url": "https://fia.mof.gov.vn/en/Single/MenuID/793a43ff-0059-4504-b747-934193322015",
            "label": "fia.mof.gov.vn",
            "sourceDate": "2026 corroboration"
          },
          {
            "url": "https://vietnam.acclime.com/guides/permanent-establishment/",
            "label": "vietnam.acclime.com",
            "sourceDate": "2026 corroboration"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Foreign contractor income tax",
            "rateDisplay": "0.1%",
            "ratePercent": 0.1,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance ceded abroad; VAT exempt. Treaty relief may affect income-tax component.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "YE",
      "name": "Yemen",
      "level": "country",
      "parentId": null,
      "continent": "asia-pacific",
      "marketSlug": "palestine-syria-yemen",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ye-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "unresolved",
        "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
        "sources": [],
        "components": []
      }
    }
  ]
}