is foreign life insurance growth taxable?

I have a foreign life insurance policy inforce, paid premium annually, not distributed and the numbers are growing every year.

questions:

1) is this growth (gain) in the value taxable?

2) how do I categorize it as income (i don't receive anything), interest or dividend?

3) how to determine the number: this years surrender value minus last year surrender value as "gain"?

 

thanks for help