1 Introduction
1.1 What is this Report About?
1.2 Definitions
2 Governance, Risk and Compliance
2.1 Legislation Overview and Historical Evolution
2.2 Latest Changes in Regulations
2.3 Legislation and Market Practice by Type of Insurance
2.3.1 Life insurance
2.3.2 Property insurance
2.3.3 Motor insurance
2.3.4 Liability insurance
2.3.5 Marine, aviation and transit insurance
2.3.6 Personal accident and health insurance
2.4 Compulsory Insurance
2.4.1 Professional indemnity insurance for brokers
2.5 Supervision and Control
2.5.1 International Association of Insurance Supervisors (IAIS)
2.5.2 The Royal Monetary Authority
2.6 Non-Admitted Insurance Regulations
2.6.1 Overview
2.6.2 Intermediaries
2.6.3 Market practices
2.6.4 Fines and penalties
2.7 Company Registration and Operations
2.7.1 Types of insurance organization
2.7.2 Establishing a local company
2.7.3 Foreign ownership
2.7.4 Types of license
2.7.5 Capital requirements
2.7.6 Solvency margins
2.7.7 Reserve requirements
2.7.8 Investment regulations
2.7.9 Statutory return requirements
2.7.10 Fee structure
2.8 Taxation
2.8.1 Insurance premium or policy taxation
2.8.2 Withholding taxes on premium paid overseas
2.8.3 Corporate tax
2.8.4 VAT
2.8.5 Captives
2.9 Legal System
2.9.1 Introduction
2.9.2 Access to court
2.9.3 Alternative dispute resolution (ADR)
3 Appendix
3.1 Methodology
3.2 Contact Timetric
3.3 About Timetric
3.4 Timetric’s Services
3.5 Disclaimer
Table 2: Bhutan – Insurance Regulatory Framework Key Features
Table 3: Bhutan – Life Insurance Regulatory Framework
Table 4: Bhutan – Property Insurance Regulatory Framework
Table 5: Bhutan – Motor Insurance Regulatory Framework
Table 6: Bhutan – Liability Insurance Regulatory Framework
Table 7: Bhutan – Corporate Tax Rate for the Financial Year 2015
Figure 1: Bhutan – Insurance Supervision and Control at Various Levels
Figure 2: Bhutan – Insurance Regulatory Frameworks for Company Registration and Operation
【掲載企業】
Royal Insurance Corporation of Bhutan
Bhutanese Reinsurance Company
【免責事項】
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