{
  "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": "global",
  "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": 27,
    "first": "https://insurers.global/api/v1/reinsurance-tax/current/pages/1.json"
  },
  "count": 261,
  "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": "US-AL",
      "name": "Alabama",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "alabama",
      "federalReference": "US",
      "observation": {
        "id": "us-al-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-AK",
      "name": "Alaska",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "alaska",
      "federalReference": "US",
      "observation": {
        "id": "us-ak-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "AL",
      "name": "Albania",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "albania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "al-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": "DZ",
      "name": "Algeria",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "algeria",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "dz-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": "US-AS",
      "name": "American Samoa",
      "level": "territory",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "american-samoa",
      "federalReference": null,
      "observation": {
        "id": "us-as-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "AD",
      "name": "Andorra",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "monaco-andorra-san-marino",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ad-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": "AO",
      "name": "Angola",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "angola",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ao-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": "AG",
      "name": "Antigua and Barbuda",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "antigua-and-barbuda",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ag-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": "AR",
      "name": "Argentina",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "argentina",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ar-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": "35% × 10% deemed income. VAT and provincial taxes require separate assessment; PAIS tax ended December 2024.",
        "sources": [
          {
            "url": "https://www.libertyspecialtymarkets.com/wp-content/uploads/2019/02/LMIE-SE-Licensing-Capabilities-v5-Feb-2019.pdf",
            "label": "www.libertyspecialtymarkets.com",
            "sourceDate": "2019 / 2025"
          },
          {
            "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
            "label": "www.grf.info",
            "sourceDate": "2019 / 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Deemed-profit WHT",
            "rateDisplay": "3.5%",
            "ratePercent": 3.5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "35% × 10% deemed income. VAT and provincial taxes require separate assessment; PAIS tax ended December 2024.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "US-AZ",
      "name": "Arizona",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "arizona",
      "federalReference": "US",
      "observation": {
        "id": "us-az-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-AR",
      "name": "Arkansas",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "arkansas",
      "federalReference": "US",
      "observation": {
        "id": "us-ar-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "AT",
      "name": "Austria",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "austria",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "at-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": "partial",
        "summary": "Premium-tax exemption only; withholding and other charges not established.",
        "sources": [
          {
            "url": "https://www.bmf.gv.at/en/topics/taxation/insurance-tax/tax-exemptions.html",
            "label": "www.bmf.gv.at",
            "sourceDate": "authority guidance"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premium-tax exemption only; withholding and other charges not established.",
            "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": "BB",
      "name": "Barbados",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bb-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": "BY",
      "name": "Belarus",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "belarus",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "by-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": "BE",
      "name": "Belgium",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "belgium",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "be-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BZ",
      "name": "Belize",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "belize",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bz-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": "BJ",
      "name": "Benin",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "benin",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bj-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": "BM",
      "name": "Bermuda",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "bermuda",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bm-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": "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": "BO",
      "name": "Bolivia",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "bolivia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bo-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": "BA",
      "name": "Bosnia and Herzegovina",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "bosnia-and-herzegovina",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ba-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; applicable across FBiH, Republika Srpska and Brcko. Treaty relief may apply.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "current page"
          }
        ],
        "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": "Reinsurance premiums; applicable across FBiH, Republika Srpska and Brcko. Treaty relief may apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BW",
      "name": "Botswana",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "botswana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bw-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": "proposal",
        "summary": "March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.",
        "sources": [
          {
            "url": "https://businessweekly.co.bw/columns/tax-your-pockets/insurers-may-soon-have-to-deduct-wht-on-reinsurance-premiums",
            "label": "businessweekly.co.bw",
            "sourceDate": "9 March 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "Proposed 5%; commencement unverified",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "proposal",
            "conditions": "March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BR",
      "name": "Brazil",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "brazil",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "br-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": "Foreign remittance; FX tax separate, current FX rate needs verification. Reinsurance IOF 0%; tax-reform transition requires transaction-date review.",
        "sources": [
          {
            "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
            "label": "www.grf.info",
            "sourceDate": "2025 / 2026"
          },
          {
            "url": "https://practiceguides.chambers.com/practice-guides/insurance-reinsurance-2026/brazil",
            "label": "practiceguides.chambers.com",
            "sourceDate": "2025 / 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "2% WHT (2025 source)",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Foreign remittance; FX tax separate, current FX rate needs verification. Reinsurance IOF 0%; tax-reform transition requires transaction-date review.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "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": "BG",
      "name": "Bulgaria",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "bulgaria",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bg-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "BF",
      "name": "Burkina Faso",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "burkina-faso",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bf-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": "BI",
      "name": "Burundi",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "burundi",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bi-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": "CV",
      "name": "Cabo Verde",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "cabo-verde",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cv-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": "US-CA",
      "name": "California",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "california",
      "federalReference": "US",
      "observation": {
        "id": "us-ca-20261023-02",
        "recordedAt": "2026-10-23T06:48:43Z",
        "reviewedOn": "2026-10-23",
        "supersedes": "us-ca-20261023-01",
        "changeReason": "Added state statute evidence; federal excise remains a separate assessment.",
        "status": "partial",
        "summary": "Premiums received for reinsurance excluded from gross premiums for this tax. This is not a blanket exemption from every state tax or an exemption for the underlying direct premium.",
        "sources": [
          {
            "url": "https://www.cdtfa.ca.gov/lawguides/vol4/tinsl/tinsl-12221.html",
            "label": "California Revenue and Taxation Code 12221",
            "sourceDate": "Current statute consulted 2026-10-23"
          }
        ],
        "components": [
          {
            "key": "state-premium-tax",
            "taxType": "State premium tax",
            "rateDisplay": "Reinsurance receipts excluded",
            "ratePercent": null,
            "basis": "State statutory premium-tax base only.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premiums received for reinsurance excluded from gross premiums for this tax. This is not a blanket exemption from every state tax or an exemption for the underlying direct premium.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "CM",
      "name": "Cameroon",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "cameroon",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cm-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": "CA",
      "name": "Canada",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "canada",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ca-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 excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.",
        "sources": [
          {
            "url": "https://www.international.gc.ca/protocol-protocole/policies-politiques/excise-tax-insurance-premiums_taxe-daccise-prime-dassurance.aspx?lang=eng&pedisable=true",
            "label": "www.international.gc.ca",
            "sourceDate": "authority page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium excise tax",
            "rateDisplay": "Exempt from federal 10% premium excise",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "CF",
      "name": "Central African Republic",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "central-african-republic",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cf-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": "TD",
      "name": "Chad",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "chad",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "td-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": "CL",
      "name": "Chile",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "chile",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cl-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": "Ceded reinsurance premiums; statutory and treaty exemptions must be checked.",
        "sources": [
          {
            "url": "https://www.sii.cl/destacados/foreign_investor/non_residents_tax.html",
            "label": "www.sii.cl",
            "sourceDate": "authority page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "2%",
            "ratePercent": 2,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Ceded reinsurance premiums; statutory and treaty exemptions must be checked.",
            "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": "CO",
      "name": "Colombia",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "colombia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "co-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 remitted to non-residents; qualifying treaty exemption may apply.",
        "sources": [
          {
            "url": "https://www.lloyds.com/market-resources/tax-information/taxation-news/new-uk-colombia-double-tax-treaty",
            "label": "www.lloyds.com",
            "sourceDate": "2020 treaty notice"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "1%",
            "ratePercent": 1,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Reinsurance premiums remitted to non-residents; qualifying treaty exemption may apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-CO",
      "name": "Colorado",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "colorado",
      "federalReference": "US",
      "observation": {
        "id": "us-co-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "KM",
      "name": "Comoros",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "comoros",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "km-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": "US-CT",
      "name": "Connecticut",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "connecticut",
      "federalReference": "US",
      "observation": {
        "id": "us-ct-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "CR",
      "name": "Costa Rica",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cr-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, re-guarantee and insurance premiums remitted abroad.",
        "sources": [
          {
            "url": "https://www.hacienda.go.cr/docs/TarifasRemesasExterior.pdf",
            "label": "www.hacienda.go.cr",
            "sourceDate": "current authority schedule"
          },
          {
            "url": "https://sinalevi.go.cr/ResultadosNormativa/Informacion?param1=10969&param2=148972&param3=1",
            "label": "sinalevi.go.cr",
            "sourceDate": "current authority schedule"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Remittance tax",
            "rateDisplay": "5.5%",
            "ratePercent": 5.5,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance, re-guarantee and insurance premiums remitted abroad.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "CI",
      "name": "Côte d'Ivoire",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "cote-divoire",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ci-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": "HR",
      "name": "Croatia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "croatia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "hr-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": "CU",
      "name": "Cuba",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "cuba",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cu-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": "CY",
      "name": "Cyprus",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "cyprus",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cy-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": "CZ",
      "name": "Czechia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "czechia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cz-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": "US-DE",
      "name": "Delaware",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "delaware",
      "federalReference": "US",
      "observation": {
        "id": "us-de-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "CD",
      "name": "Democratic Republic of the Congo",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "dr-congo",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cd-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": "DK",
      "name": "Denmark",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "denmark",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "dk-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-DC",
      "name": "District of Columbia",
      "level": "district",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "district-of-columbia",
      "federalReference": "US",
      "observation": {
        "id": "us-dc-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "DJ",
      "name": "Djibouti",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "djibouti",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "dj-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": "DM",
      "name": "Dominica",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "dominica",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "dm-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": "DO",
      "name": "Dominican Republic",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "do-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": "EC",
      "name": "Ecuador",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "ecuador",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ec-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": "2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.",
        "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": "6.25%; 12.5%; 35% scenarios",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "2025 source: 25% tax on 25%/50% premium base within/over regulatory limits; 35% on full tax-haven premium. Separate ISD reported at 5%; treaty and latest law require review.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "EG",
      "name": "Egypt",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "egypt",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "eg-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": "SV",
      "name": "El Salvador",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sv-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": "GQ",
      "name": "Equatorial Guinea",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "equatorial-guinea",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gq-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": "ER",
      "name": "Eritrea",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "eritrea",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "er-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": "EE",
      "name": "Estonia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "estonia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ee-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": "SZ",
      "name": "Eswatini",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "eswatini",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sz-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": "ET",
      "name": "Ethiopia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "ethiopia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "et-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": "Non-resident (re)insurance premiums; 2025 industry source, latest law needs confirmation.",
        "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": "Non-resident (re)insurance premiums; 2025 industry source, latest law needs confirmation.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "FI",
      "name": "Finland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "finland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "fi-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-FL",
      "name": "Florida",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "florida",
      "federalReference": "US",
      "observation": {
        "id": "us-fl-20261023-02",
        "recordedAt": "2026-10-23T06:48:43Z",
        "reviewedOn": "2026-10-23",
        "supersedes": "us-fl-20261023-01",
        "changeReason": "Added state statute evidence; federal excise remains a separate assessment.",
        "status": "partial",
        "summary": "The premium-tax base omits premiums on reinsurance accepted. This does not establish exemption from other state charges or tax on the underlying direct premium.",
        "sources": [
          {
            "url": "https://www.flsenate.gov/Laws/Statutes/2026/624.509",
            "label": "Florida Statutes 624.509(1)(a)",
            "sourceDate": "Current statute consulted 2026-10-23"
          }
        ],
        "components": [
          {
            "key": "state-premium-tax",
            "taxType": "State premium tax",
            "rateDisplay": "Accepted reinsurance omitted",
            "ratePercent": null,
            "basis": "State statutory premium-tax base only.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "The premium-tax base omits premiums on reinsurance accepted. This does not establish exemption from other state charges or tax on the underlying direct premium.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "FR",
      "name": "France",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "france",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "fr-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": "partial",
        "summary": "Premium-tax exemption only; withholding and other charges not established.",
        "sources": [
          {
            "url": "https://bofip.impots.gouv.fr/bofip/3527-PGP.html/identifiant%3DBOI-TCAS-ASSUR-10-40-20-10-20120912",
            "label": "bofip.impots.gouv.fr",
            "sourceDate": "authority guidance"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premium-tax exemption only; withholding and other charges not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "GF",
      "name": "French Guiana",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "guyana-suriname-french-guiana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gf-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": "GA",
      "name": "Gabon",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "gabon",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ga-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": "US-GA",
      "name": "Georgia",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "georgia",
      "federalReference": "US",
      "observation": {
        "id": "us-ga-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "DE",
      "name": "Germany",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "germany",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "de-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": "partial",
        "summary": "Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.",
        "sources": [
          {
            "url": "https://www.gesetze-im-internet.de/englisch_versstg/englisch_versstg.html",
            "label": "www.gesetze-im-internet.de",
            "sourceDate": "legislation / 2025"
          },
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "legislation / 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Generally exempt from premium tax",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Surety/security reinsurance can differ. Tax-haven defensive income-tax rules need separate assessment.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "GH",
      "name": "Ghana",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "ghana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gh-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": "GI",
      "name": "Gibraltar",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "gibraltar",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gi-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": "GR",
      "name": "Greece",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "greece",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gr-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "GD",
      "name": "Grenada",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "grenada",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gd-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": "US-GU",
      "name": "Guam",
      "level": "territory",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "guam",
      "federalReference": null,
      "observation": {
        "id": "us-gu-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "GT",
      "name": "Guatemala",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gt-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": "Non-resident insurance, reinsurance and retrocession premiums; Article 104.",
        "sources": [
          {
            "url": "https://www.congreso.gob.gt/assets/uploads/info_legislativo/decretos/2012/010-2012.pdf",
            "label": "www.congreso.gob.gt",
            "sourceDate": "2012 law / 2026 corroboration"
          },
          {
            "url": "https://assets.kpmg.com/content/dam/kpmgsites/pa/pdf/Guatemala-ES-Investment-2026.pdf",
            "label": "assets.kpmg.com",
            "sourceDate": "2012 law / 2026 corroboration"
          }
        ],
        "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": "Non-resident insurance, reinsurance and retrocession premiums; Article 104.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "GG",
      "name": "Guernsey",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "crown-dependencies",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gg-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": "GN",
      "name": "Guinea",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "guinea",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gn-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": "GW",
      "name": "Guinea-Bissau",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "guinea-bissau",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gw-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": "GY",
      "name": "Guyana",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "guyana-suriname-french-guiana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gy-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": "HT",
      "name": "Haiti",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "haiti",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ht-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": "US-HI",
      "name": "Hawaii",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "hawaii",
      "federalReference": "US",
      "observation": {
        "id": "us-hi-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "HN",
      "name": "Honduras",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "hn-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 payments to foreign recipients.",
        "sources": [
          {
            "url": "https://www.pkf.gr/images/user/pkf-wwtg-2025-2026_online.pdf",
            "label": "www.pkf.gr",
            "sourceDate": "2025-26 guide"
          }
        ],
        "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": "Reinsurance payments to foreign recipients.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "HU",
      "name": "Hungary",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "hungary",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "hu-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "IS",
      "name": "Iceland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "iceland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "is-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": "US-ID",
      "name": "Idaho",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "idaho",
      "federalReference": "US",
      "observation": {
        "id": "us-id-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-IL",
      "name": "Illinois",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "illinois",
      "federalReference": "US",
      "observation": {
        "id": "us-il-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-IN",
      "name": "Indiana",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "indiana",
      "federalReference": "US",
      "observation": {
        "id": "us-in-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-IA",
      "name": "Iowa",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "iowa",
      "federalReference": "US",
      "observation": {
        "id": "us-ia-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": "IE",
      "name": "Ireland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "ireland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ie-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": "partial",
        "summary": "Life and non-life levies excluded; stamp and withholding treatment not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Insurance levies",
            "rateDisplay": "Reinsurance excluded from insurance levies",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Life and non-life levies excluded; stamp and withholding treatment not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "IM",
      "name": "Isle of Man",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "crown-dependencies",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "im-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": "IT",
      "name": "Italy",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "italy",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "it-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "JM",
      "name": "Jamaica",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "jm-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": "JE",
      "name": "Jersey",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "crown-dependencies",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "je-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": "US-KS",
      "name": "Kansas",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "kansas",
      "federalReference": "US",
      "observation": {
        "id": "us-ks-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-KY",
      "name": "Kentucky",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "kentucky",
      "federalReference": "US",
      "observation": {
        "id": "us-ky-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "KE",
      "name": "Kenya",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "kenya",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ke-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": "Gross reinsurance premium; aviation covering aircraft, cargo and passengers excluded.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/Kenya/Corporate/Withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "2026/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": "Gross reinsurance premium; aviation covering aircraft, cargo and passengers excluded.",
            "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": "XK",
      "name": "Kosovo",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "kosovo",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "xk-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": "LV",
      "name": "Latvia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "latvia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lv-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": "LS",
      "name": "Lesotho",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "lesotho",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ls-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": "LR",
      "name": "Liberia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "liberia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lr-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": "LY",
      "name": "Libya",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "libya",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ly-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": "LI",
      "name": "Liechtenstein",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "liechtenstein",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "li-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "LT",
      "name": "Lithuania",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "lithuania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lt-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": "US-LA",
      "name": "Louisiana",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "louisiana",
      "federalReference": "US",
      "observation": {
        "id": "us-la-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "LU",
      "name": "Luxembourg",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "luxembourg",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lu-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "MG",
      "name": "Madagascar",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "madagascar",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mg-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": "US-ME",
      "name": "Maine",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "maine",
      "federalReference": "US",
      "observation": {
        "id": "us-me-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "MW",
      "name": "Malawi",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "malawi",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mw-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": "ML",
      "name": "Mali",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mali",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ml-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": "MT",
      "name": "Malta",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "malta",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mt-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "US-MD",
      "name": "Maryland",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "maryland",
      "federalReference": "US",
      "observation": {
        "id": "us-md-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-MA",
      "name": "Massachusetts",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "massachusetts",
      "federalReference": "US",
      "observation": {
        "id": "us-ma-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "MR",
      "name": "Mauritania",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mauritania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mr-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": "MU",
      "name": "Mauritius",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mauritius",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mu-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": "MX",
      "name": "Mexico",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "mexico",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mx-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": "Gross reinsurance payment, before treaty relief; reinsurance VAT 0%.",
        "sources": [
          {
            "url": "https://s3.amazonaws.com/creel.mx.public/creelprod/2022/02/Insurance-and-Reinsurance-2022-1.pdf",
            "label": "s3.amazonaws.com",
            "sourceDate": "2022"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "2%",
            "ratePercent": 2,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Gross reinsurance payment, before treaty relief; reinsurance VAT 0%.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-MI",
      "name": "Michigan",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "michigan",
      "federalReference": "US",
      "observation": {
        "id": "us-mi-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-MN",
      "name": "Minnesota",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "minnesota",
      "federalReference": "US",
      "observation": {
        "id": "us-mn-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-MS",
      "name": "Mississippi",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "mississippi",
      "federalReference": "US",
      "observation": {
        "id": "us-ms-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-MO",
      "name": "Missouri",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "missouri",
      "federalReference": "US",
      "observation": {
        "id": "us-mo-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "MD",
      "name": "Moldova",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "moldova",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "md-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": "MC",
      "name": "Monaco",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "monaco-andorra-san-marino",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mc-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": "US-MT",
      "name": "Montana",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "montana",
      "federalReference": "US",
      "observation": {
        "id": "us-mt-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "ME",
      "name": "Montenegro",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "montenegro",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "me-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": "MA",
      "name": "Morocco",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "morocco",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ma-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": "MZ",
      "name": "Mozambique",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mozambique",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mz-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": "NA",
      "name": "Namibia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "namibia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "na-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": "US-NE",
      "name": "Nebraska",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "nebraska",
      "federalReference": "US",
      "observation": {
        "id": "us-ne-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "NL",
      "name": "Netherlands",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "netherlands",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "nl-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": "partial",
        "summary": "Premium-tax exemption only; withholding and other charges not established.",
        "sources": [
          {
            "url": "https://business.gov.nl/regulations/insurance-premium-tax/",
            "label": "business.gov.nl",
            "sourceDate": "authority guidance"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Premium-tax exemption only; withholding and other charges not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-NV",
      "name": "Nevada",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "nevada",
      "federalReference": "US",
      "observation": {
        "id": "us-nv-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-NH",
      "name": "New Hampshire",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "new-hampshire",
      "federalReference": "US",
      "observation": {
        "id": "us-nh-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-NJ",
      "name": "New Jersey",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "new-jersey",
      "federalReference": "US",
      "observation": {
        "id": "us-nj-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-NM",
      "name": "New Mexico",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "new-mexico",
      "federalReference": "US",
      "observation": {
        "id": "us-nm-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-NY",
      "name": "New York",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "new-york",
      "federalReference": "US",
      "observation": {
        "id": "us-ny-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": "NI",
      "name": "Nicaragua",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ni-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": "NE",
      "name": "Niger",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "niger",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ne-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": "NG",
      "name": "Nigeria",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "nigeria",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ng-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": "US-NC",
      "name": "North Carolina",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "north-carolina",
      "federalReference": "US",
      "observation": {
        "id": "us-nc-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-ND",
      "name": "North Dakota",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "north-dakota",
      "federalReference": "US",
      "observation": {
        "id": "us-nd-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": "MK",
      "name": "North Macedonia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "north-macedonia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "mk-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 premiums paid abroad; prior tax-authority approval required to use treaty rates.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/north-macedonia/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "current page"
          }
        ],
        "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 premiums paid abroad; prior tax-authority approval required to use treaty rates.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-MP",
      "name": "Northern Mariana Islands",
      "level": "territory",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "northern-mariana-islands",
      "federalReference": null,
      "observation": {
        "id": "us-mp-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "NO",
      "name": "Norway",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "norway",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "no-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": "US-OH",
      "name": "Ohio",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "ohio",
      "federalReference": "US",
      "observation": {
        "id": "us-oh-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-OK",
      "name": "Oklahoma",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "oklahoma",
      "federalReference": "US",
      "observation": {
        "id": "us-ok-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-OR",
      "name": "Oregon",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "oregon",
      "federalReference": "US",
      "observation": {
        "id": "us-or-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": "PA",
      "name": "Panama",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pa-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": "PY",
      "name": "Paraguay",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "paraguay",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "py-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": "US-PA",
      "name": "Pennsylvania",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "pennsylvania",
      "federalReference": "US",
      "observation": {
        "id": "us-pa-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "PE",
      "name": "Peru",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "peru",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pe-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": "PL",
      "name": "Poland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "poland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pl-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "PT",
      "name": "Portugal",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "portugal",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "pt-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-PR",
      "name": "Puerto Rico",
      "level": "territory",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "puerto-rico",
      "federalReference": null,
      "observation": {
        "id": "us-pr-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": "CG",
      "name": "Republic of the Congo",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "republic-of-congo",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "cg-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": "US-RI",
      "name": "Rhode Island",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "rhode-island",
      "federalReference": "US",
      "observation": {
        "id": "us-ri-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "RO",
      "name": "Romania",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "romania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ro-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": "RU",
      "name": "Russia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "russia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ru-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": "RW",
      "name": "Rwanda",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "rwanda",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "rw-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": "Non-resident reinsurance premiums; government-agreement exceptions apply.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/rwanda/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "23 September 2026"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "15%",
            "ratePercent": 15,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Non-resident reinsurance premiums; government-agreement exceptions apply.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "KN",
      "name": "Saint Kitts and Nevis",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "saint-kitts-and-nevis",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "kn-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": "LC",
      "name": "Saint Lucia",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "saint-lucia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "lc-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": "VC",
      "name": "Saint Vincent and the Grenadines",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "saint-vincent-and-the-grenadines",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "vc-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": "SM",
      "name": "San Marino",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "monaco-andorra-san-marino",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sm-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": "ST",
      "name": "São Tomé and Príncipe",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "sao-tome-and-principe",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "st-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": "SN",
      "name": "Senegal",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "senegal",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sn-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": "RS",
      "name": "Serbia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "serbia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "rs-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": "SC",
      "name": "Seychelles",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "seychelles",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sc-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": "Premium ceded abroad; financial regulator FAQ.",
        "sources": [
          {
            "url": "https://webdisk.fsaseychelles.sc/media-corner/faqs",
            "label": "webdisk.fsaseychelles.sc",
            "sourceDate": "current regulator FAQ"
          }
        ],
        "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": "Premium ceded abroad; financial regulator FAQ.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "SL",
      "name": "Sierra Leone",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "sierra-leone",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sl-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": "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": "SK",
      "name": "Slovakia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "slovakia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sk-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": "SI",
      "name": "Slovenia",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "slovenia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "si-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "SO",
      "name": "Somalia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "somalia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "so-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": "ZA",
      "name": "South Africa",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "south-africa",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "za-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": "US-SC",
      "name": "South Carolina",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "south-carolina",
      "federalReference": "US",
      "observation": {
        "id": "us-sc-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-SD",
      "name": "South Dakota",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "south-dakota",
      "federalReference": "US",
      "observation": {
        "id": "us-sd-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "SS",
      "name": "South Sudan",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "south-sudan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ss-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": "ES",
      "name": "Spain",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "spain",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "es-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": "1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.",
        "sources": [
          {
            "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-03-tributacion-rentas-comunes-nr/rendimientos-derivados-actividades-economicas/rend-activid-economicas-sin-ep.html",
            "label": "sede.agenciatributaria.gob.es",
            "sourceDate": "current authority manual"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Non-resident income tax / IPT",
            "rateDisplay": "1.5% income tax; IPT exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "1.5% on premiums ceded to a non-resident reinsurer without a Spanish PE, before applicable treaty relief. Reinsurance IPT exemption is separate.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "SD",
      "name": "Sudan",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "sudan",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sd-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": "SR",
      "name": "Suriname",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "guyana-suriname-french-guiana",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "sr-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": "SE",
      "name": "Sweden",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "sweden",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "se-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": "CH",
      "name": "Switzerland",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "switzerland",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ch-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": "partial",
        "summary": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
        "sources": [
          {
            "url": "https://www.iua.co.uk/common/Uploaded%20files/IUA%20Circulars%202025/039_Indirect%20taxation%20on%20insurance%20contracts%20in%20Europe%202025.pdf",
            "label": "www.iua.co.uk",
            "sourceDate": "Insurance Europe 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium/stamp tax",
            "rateDisplay": "Reinsurance exempt",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Exemption concerns the premium/stamp charge only; foreign-reinsurer WHT and other levies not established.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "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": "TZ",
      "name": "Tanzania",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "tanzania",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tz-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 premium to non-resident; increased from 5%. Reinsurance inclusion supported by 2025 budget materials; confirm transaction classification.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/tanzania/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "current page"
          }
        ],
        "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 premium to non-resident; increased from 5%. Reinsurance inclusion supported by 2025 budget materials; confirm transaction classification.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US-TN",
      "name": "Tennessee",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "tennessee",
      "federalReference": "US",
      "observation": {
        "id": "us-tn-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-TX",
      "name": "Texas",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "texas",
      "federalReference": "US",
      "observation": {
        "id": "us-tx-20261023-02",
        "recordedAt": "2026-10-23T06:48:43Z",
        "reviewedOn": "2026-10-23",
        "supersedes": "us-tx-20261023-01",
        "changeReason": "Added state statute evidence; federal excise remains a separate assessment.",
        "status": "partial",
        "summary": "Property/casualty taxable premium receipts exclude reinsurance received from another authorized insurer. Authorization and other tax regimes require separate assessment.",
        "sources": [
          {
            "url": "https://statutes.capitol.texas.gov/GetStatute.aspx?Code=IN&Value=221",
            "label": "Texas Insurance Code 221.002(c)(3)",
            "sourceDate": "Current statute consulted 2026-10-23"
          }
        ],
        "components": [
          {
            "key": "state-premium-tax",
            "taxType": "State premium tax",
            "rateDisplay": "Conditional reinsurance exclusion",
            "ratePercent": null,
            "basis": "State statutory premium-tax base only.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "partial",
            "conditions": "Property/casualty taxable premium receipts exclude reinsurance received from another authorized insurer. Authorization and other tax regimes require separate assessment.",
            "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": "BS",
      "name": "The Bahamas",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "bahamas",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "bs-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": "GM",
      "name": "The Gambia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "gambia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gm-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": "TG",
      "name": "Togo",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "togo",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tg-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": "TT",
      "name": "Trinidad & Tobago",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "central-america-and-caribbean",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tt-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": "TN",
      "name": "Tunisia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "tunisia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tn-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": "TR",
      "name": "Türkiye",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "turkiye",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "tr-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": "US-VI",
      "name": "U.S. Virgin Islands",
      "level": "territory",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "us-virgin-islands",
      "federalReference": null,
      "observation": {
        "id": "us-vi-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "UG",
      "name": "Uganda",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "uganda",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ug-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": "Premium paid to a non-resident reinsurer or re-takaful provider; check statutory institutional exemptions.",
        "sources": [
          {
            "url": "https://ura.go.ug/en/witholding-tax/",
            "label": "ura.go.ug",
            "sourceDate": "current authority page"
          }
        ],
        "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": "Premium paid to a non-resident reinsurer or re-takaful provider; check statutory institutional exemptions.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "UA",
      "name": "Ukraine",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "ukraine",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ua-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": "Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.",
        "sources": [
          {
            "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/services/tax/documents/ey-worldwide-corporate-tax-guide-2022.pdf",
            "label": "www.ey.com",
            "sourceDate": "2022 / 2025"
          },
          {
            "url": "https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-worldwide-corporate-tax-guide-10-2025.pdf",
            "label": "www.ey.com",
            "sourceDate": "2022 / 2025"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Tax paid by cedant",
            "rateDisplay": "0% qualifying; 12% otherwise",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "dated",
            "conditions": "Zero rate for qualifying financially reliable non-resident reinsurers and specified nuclear-pool placements; otherwise 12%, funded by the Ukrainian payer. Latest detailed conditions require confirmation.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "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": "GB",
      "name": "United Kingdom",
      "level": "country",
      "parentId": null,
      "continent": "europe",
      "marketSlug": "united-kingdom",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "gb-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": "True treaty/facultative, proportional/non-proportional reinsurance exempt. This does not establish every possible income-tax outcome.",
        "sources": [
          {
            "url": "https://www.gov.uk/government/publications/notice-ipt-1-insurance-premium-tax/notice-ipt1-insurance-premium-tax",
            "label": "www.gov.uk",
            "sourceDate": "current HMRC notice"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium tax",
            "rateDisplay": "Exempt from IPT",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "True treaty/facultative, proportional/non-proportional reinsurance exempt. This does not establish every possible income-tax outcome.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    },
    {
      "id": "US",
      "name": "United States",
      "level": "country",
      "parentId": null,
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "us-20261023-02",
        "recordedAt": "2026-10-23T06:48:43Z",
        "reviewedOn": "2026-10-23",
        "supersedes": "us-20261023-01",
        "changeReason": "Rechecked IRS Publication 510; federal levy remains distinct from state taxes.",
        "status": "supported",
        "summary": "Federal excise on taxable reinsurance issued by a foreign reinsurer. Treaty and statutory exemptions apply; state taxes are separate.",
        "sources": [
          {
            "url": "https://www.irs.gov/publications/p510",
            "label": "www.irs.gov",
            "sourceDate": "current IRS publication / ruling"
          },
          {
            "url": "https://www.irs.gov/pub/irs-drop/rr-16-03.pdf",
            "label": "www.irs.gov",
            "sourceDate": "current IRS publication / ruling"
          }
        ],
        "components": [
          {
            "key": "federal-excise",
            "taxType": "Federal excise tax",
            "rateDisplay": "1% federal excise",
            "ratePercent": 1,
            "basis": "One cent per dollar or fraction of taxable premium paid.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Taxable US-to-foreign reinsurance; treaty/statutory exemptions and specified foreign-to-foreign exceptions apply.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "UY",
      "name": "Uruguay",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "uruguay",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "uy-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": "US-UT",
      "name": "Utah",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "utah",
      "federalReference": "US",
      "observation": {
        "id": "us-ut-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": "VE",
      "name": "Venezuela",
      "level": "country",
      "parentId": null,
      "continent": "south-america",
      "marketSlug": "venezuela",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "ve-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": "US-VT",
      "name": "Vermont",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "vermont",
      "federalReference": "US",
      "observation": {
        "id": "us-vt-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-VA",
      "name": "Virginia",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "virginia",
      "federalReference": "US",
      "observation": {
        "id": "us-va-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-WA",
      "name": "Washington",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "washington",
      "federalReference": "US",
      "observation": {
        "id": "us-wa-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-WV",
      "name": "West Virginia",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "west-virginia",
      "federalReference": "US",
      "observation": {
        "id": "us-wv-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-WI",
      "name": "Wisconsin",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "wisconsin",
      "federalReference": "US",
      "observation": {
        "id": "us-wi-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "US-WY",
      "name": "Wyoming",
      "level": "state",
      "parentId": "US",
      "continent": "north-america",
      "marketSlug": "united-states",
      "stateSlug": "wyoming",
      "federalReference": "US",
      "observation": {
        "id": "us-wy-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-23",
        "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": "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": []
      }
    },
    {
      "id": "ZM",
      "name": "Zambia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "zambia",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "zm-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": "conflict",
        "summary": "PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.",
        "sources": [
          {
            "url": "https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes",
            "label": "taxsummaries.pwc.com",
            "sourceDate": "2026 / 2023 conflict"
          },
          {
            "url": "https://www.zra.org.zm/wp-content/uploads/2022/10/2023-Budget-Highlights-updated.pdf",
            "label": "www.zra.org.zm",
            "sourceDate": "2026 / 2023 conflict"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "WHT",
            "rateDisplay": "Unresolved: 20% vs abolition",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "conflict",
            "conditions": "PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.",
            "sourceIndexes": [
              0,
              1
            ]
          }
        ]
      }
    },
    {
      "id": "ZW",
      "name": "Zimbabwe",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "zimbabwe",
      "stateSlug": null,
      "federalReference": null,
      "observation": {
        "id": "zw-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": []
      }
    }
  ]
}