Bhutan officially known as the Kingdom of Bhutan is a landlocked country in the Eastern Himalayas. It is bordered by China to the north and India to the south. Nepal and Bangladesh are located in proximity to Bhutan but do not share a land border. Bhutanese goal of attracting high value tourists can be criticized for actually only attracting wealthy tourists and poses the question on whether by definition "high quality" actually means "of wealth". The country currently has no UNESCO World Heritage Sites, but it has eight declared tentative sites for UNESCO inclusion since 2012. These sites include: Ancient Ruin of Drukgyel Dzong, Bumdelling Wildlife Sanctuary, Dzongs: the centre of temporal and religious authorities (Punakha Dzong, Wangdue Phodrang Dzong, Paro Dzong, Trongsa Dzong and Dagana Dzong), Jigme Dorji National Park (JDNP), Royal Manas National Park (RMNP), Sacred Sites associated with Phajo Drugom Zhigpo and his descendants, Sakteng Wildlife Sanctuary (SWS), and Tamzhing Monastery. Bhutan also has numerous tourist sites that are not included in its UNESCO tentative list. Bhutan has one element, the Mask dance of the drums from Drametse, registered in the UNESCO Intangible Cultural Heritage List. Bhutan is also well known for mountain adventure trekking and hiking. Jhomolhari Base Camp Trek, Snowman Trek, and Masagang trek are some of the popular treks in Bhutan.
