{
  "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.",
  "data": {
    "id": "NZ",
    "name": "New Zealand",
    "level": "country",
    "parentId": null,
    "continent": "asia-pacific",
    "marketSlug": "new-zealand",
    "stateSlug": null,
    "federalReference": null,
    "observations": [
      {
        "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
            ]
          }
        ]
      }
    ]
  }
}