{
  "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": "north-america",
  "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": 8,
    "first": "https://north-america.insurers.global/api/v1/reinsurance-tax/current/pages/1.json"
  },
  "count": 80,
  "data": [
    {
      "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": "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": []
      }
    }
  ]
}