{
  "schema_version": "2026-08-10",
  "published_at": "2026-08-10",
  "title": "AAOE country and industry/category coverage register",
  "coverage_note": "Coverage is recorded per rate family and source. A country is not considered fully covered merely because one connector applies there.",
  "industry_note": "Industry coverage describes rate-category applicability for T&E workflows; it is not a NAICS, NACE, or GBTA industry-specific rate classification.",
  "status_definitions": {
    "available": "Verified observations are currently returned by the public API.",
    "integration_built": "Retrieval, normalization, evidence, and validation code exists; public availability can still require credentials or configuration.",
    "researched": "A qualifying official source is documented, but normalized public observations are not yet available.",
    "planned": "A qualifying source is identified and the connector remains planned.",
    "priority_gap": "The country is a business-travel research priority but no qualifying connector is currently registered.",
    "not_in_scope": "No AAOE coverage or research-priority claim is made."
  },
  "jurisdiction_groups": {
    "eu27": {
      "label": "European Union member states",
      "members": ["AUT", "BEL", "BGR", "HRV", "CYP", "CZE", "DNK", "EST", "FIN", "FRA", "DEU", "GRC", "HUN", "IRL", "ITA", "LVA", "LTU", "LUX", "MLT", "NLD", "POL", "PRT", "ROU", "SVK", "SVN", "ESP", "SWE"]
    },
    "nordics": {
      "label": "Nordic countries",
      "members": ["DNK", "FIN", "ISL", "NOR", "SWE"]
    }
  },
  "market_priority": {
    "source_id": "gbta-bti-2025",
    "method": "2025 forecast business-travel spending by origin market",
    "review_cadence": "annual",
    "countries": [
      {"rank": 1, "iso3": "USA", "name": "United States", "spend_billion_usd": 395.4},
      {"rank": 2, "iso3": "CHN", "name": "China", "spend_billion_usd": 373.1},
      {"rank": 3, "iso3": "DEU", "name": "Germany", "spend_billion_usd": 80.1},
      {"rank": 4, "iso3": "JPN", "name": "Japan", "spend_billion_usd": 74.4},
      {"rank": 5, "iso3": "GBR", "name": "United Kingdom", "spend_billion_usd": 60.2},
      {"rank": 6, "iso3": "FRA", "name": "France", "spend_billion_usd": 46.9},
      {"rank": 7, "iso3": "KOR", "name": "South Korea", "spend_billion_usd": 44.7},
      {"rank": 8, "iso3": "IND", "name": "India", "spend_billion_usd": 43.0},
      {"rank": 9, "iso3": "ITA", "name": "Italy", "spend_billion_usd": 40.0},
      {"rank": 10, "iso3": "BRA", "name": "Brazil", "spend_billion_usd": 30.4},
      {"rank": 11, "iso3": "CAN", "name": "Canada", "spend_billion_usd": 28.1},
      {"rank": 12, "iso3": "AUS", "name": "Australia", "spend_billion_usd": 27.9},
      {"rank": 13, "iso3": "ESP", "name": "Spain", "spend_billion_usd": 26.7},
      {"rank": 14, "iso3": "TUR", "name": "Turkey", "spend_billion_usd": 24.1},
      {"rank": 15, "iso3": "NLD", "name": "Netherlands", "spend_billion_usd": 23.7}
    ]
  },
  "customer_requested_markets": {
    "recorded_at": "2026-08-10",
    "countries": ["DNK", "FIN", "ISL", "NOR", "SWE", "IND", "PHL", "JPN", "MEX"],
    "note": "Customer demand can raise implementation priority but does not lower the source-quality or validation threshold."
  },
  "coverage_rules": [
    {
      "id": "us-mileage",
      "label": "United States mileage",
      "country_ids": ["USA"],
      "rate_family": "mileage",
      "status": "available",
      "source_ids": ["irs-mileage"],
      "industry_ids": ["employee-travel", "passenger-transport", "healthcare"],
      "scope_note": "Business, charity, medical, and eligible military moving categories; effective-dated records."
    },
    {
      "id": "us-conus-per-diem",
      "label": "United States CONUS per diem",
      "country_ids": ["USA"],
      "rate_family": "per_diem",
      "status": "integration_built",
      "source_ids": ["gsa-per-diem"],
      "industry_ids": ["employee-travel", "accommodation", "food-and-beverage"],
      "scope_note": "Continental U.S. lodging and meals-and-incidental-expense rates; live calls require the configured upstream credential."
    },
    {
      "id": "us-oconus-per-diem",
      "label": "United States OCONUS per diem",
      "country_ids": ["USA"],
      "rate_family": "per_diem",
      "status": "planned",
      "source_ids": ["dtmo-oconus"],
      "industry_ids": ["employee-travel", "accommodation", "food-and-beverage"],
      "scope_note": "Alaska, Hawaii, U.S. territories, and possessions; not part of current public observations."
    },
    {
      "id": "eu-vat",
      "label": "European Union VAT",
      "jurisdiction_group": "eu27",
      "rate_family": "tax",
      "status": "available",
      "source_ids": ["eu-tedb-vat"],
      "industry_ids": ["accommodation", "food-and-beverage", "passenger-transport", "healthcare", "media-and-events"],
      "scope_note": "Standard and supported category-qualified VAT retrieval; a national standard rate is not a complete tax determination."
    },
    {
      "id": "uk-tariff",
      "label": "United Kingdom trade tariff",
      "country_ids": ["GBR"],
      "rate_family": "tax",
      "status": "integration_built",
      "source_ids": ["hmrc-trade-tariff"],
      "industry_ids": ["goods-and-customs"],
      "scope_note": "Commodity VAT and customs duty; not a substitute for general travel, lodging, or expense tax."
    },
    {
      "id": "foreign-per-diem",
      "label": "U.S. Department of State foreign per diem",
      "non_mapped_scope": "foreign posts worldwide",
      "rate_family": "per_diem",
      "status": "planned",
      "source_ids": ["state-foreign-per-diem"],
      "industry_ids": ["employee-travel", "accommodation", "food-and-beverage"],
      "scope_note": "No country is marked covered until a stable official structured source is implemented and validated."
    },
    {
      "id": "nordic-mileage",
      "label": "Nordic employer travel mileage",
      "country_ids": ["DNK", "FIN", "ISL", "NOR", "SWE"],
      "rate_family": "mileage",
      "status": "available",
      "source_ids": ["denmark-tax-free-travel-2026", "finland-tax-free-travel-2026", "iceland-tax-travel-2026", "norway-tax-travel-2026", "sweden-tax-free-travel-2026"],
      "industry_ids": ["employee-travel", "passenger-transport"],
      "scope_note": "2026 official employer tax-safe-harbor, deductible, or government-scale observations. Policy basis and annual-distance tiers are explicit; the rates are not interchangeable."
    },
    {
      "id": "nordic-per-diem",
      "label": "Nordic employer travel allowances",
      "country_ids": ["DNK", "FIN", "ISL", "SWE"],
      "rate_family": "per_diem",
      "status": "available",
      "source_ids": ["denmark-tax-free-travel-2026", "finland-tax-free-travel-2026", "iceland-tax-travel-2026", "sweden-tax-free-travel-2026"],
      "industry_ids": ["employee-travel", "accommodation", "food-and-beverage"],
      "scope_note": "2026 duration-, meal-, lodging-, and policy-qualified observations. Norway per diem remains source-researched rather than represented by the government scale alone."
    },
    {
      "id": "norway-iceland-vat",
      "label": "Norway and Iceland VAT",
      "country_ids": ["NOR", "ISL"],
      "rate_family": "tax",
      "status": "available",
      "source_ids": ["norway-tax-travel-2026", "iceland-tax-travel-2026"],
      "industry_ids": ["accommodation", "food-and-beverage", "passenger-transport"],
      "scope_note": "Official standard and T&E-relevant reduced VAT categories; classification and exemptions still matter."
    },
    {
      "id": "japan-consumption-tax",
      "label": "Japan consumption tax",
      "country_ids": ["JPN"],
      "rate_family": "tax",
      "status": "available",
      "source_ids": ["japan-nta-consumption-tax", "japan-nta-qualified-invoice"],
      "industry_ids": ["accommodation", "food-and-beverage", "invoice-validation"],
      "scope_note": "10% standard and 8% reduced rates are available. Qualified-invoice validation is built but requires an NTA application ID. Local accommodation taxes remain separate."
    },
    {
      "id": "japan-public-officer-travel",
      "label": "Japan national public-officer travel schedule",
      "country_ids": ["JPN"],
      "rate_family": "per_diem",
      "status": "researched",
      "source_ids": ["japan-egov-travel-law"],
      "industry_ids": ["employee-travel"],
      "scope_note": "The no-key e-Gov law API is authoritative, but the schedule is for national public officers and is not a private-employer default."
    },
    {
      "id": "india-gst",
      "label": "India GST schedules",
      "country_ids": ["IND"],
      "rate_family": "tax",
      "status": "researched",
      "source_ids": ["india-cbic-gst"],
      "industry_ids": ["accommodation", "food-and-beverage", "passenger-transport", "goods-and-customs"],
      "scope_note": "Official CBIC schedules are identified. A comprehensive public official API was not confirmed; HSN/SAC and CGST/SGST/IGST qualification are required before publication."
    },
    {
      "id": "india-central-government-travel",
      "label": "India central-government travel allowances",
      "country_ids": ["IND"],
      "rate_family": "per_diem",
      "status": "researched",
      "source_ids": ["india-doe-travel-allowance"],
      "industry_ids": ["employee-travel"],
      "scope_note": "Pay-level, city, actual-bill, duration, and DA-escalation qualifiers apply; scope is central-government personnel."
    },
    {
      "id": "philippines-vat",
      "label": "Philippines VAT",
      "country_ids": ["PHL"],
      "rate_family": "tax",
      "status": "available",
      "source_ids": ["philippines-bir-vat"],
      "industry_ids": ["accommodation", "food-and-beverage", "passenger-transport"],
      "scope_note": "12% baseline observation; exemptions, zero-rating, withholding VAT, and incentive regimes remain transaction-specific."
    },
    {
      "id": "philippines-government-travel",
      "label": "Philippines EO 77 government travel",
      "country_ids": ["PHL"],
      "rate_family": "per_diem",
      "status": "researched",
      "source_ids": ["philippines-eo77-travel"],
      "industry_ids": ["employee-travel"],
      "scope_note": "Regional-cluster DTE applies to government personnel; foreign travel uses UNDP DSA. It is not a private-employer safe harbor."
    },
    {
      "id": "mexico-iva",
      "label": "Mexico IVA rulesets",
      "country_ids": ["MEX"],
      "rate_family": "tax",
      "status": "available",
      "source_ids": ["mexico-sat-iva-cfdi"],
      "industry_ids": ["accommodation", "food-and-beverage", "invoice-validation"],
      "scope_note": "16% general IVA and a separately named conditional border-stimulus result. State lodging taxes, CFDI validation, and border eligibility are not collapsed into one rate."
    }
  ],
  "industry_coverage": [
    {"id": "employee-travel", "label": "Employee travel and expense", "rate_families": ["mileage", "per_diem"], "status": "available", "geography": "U.S. mileage; Nordic 2026 travel allowances; scoped public-employee schedules researched for Japan, India, and the Philippines", "source_ids": ["irs-mileage", "gsa-per-diem", "denmark-tax-free-travel-2026", "finland-tax-free-travel-2026", "iceland-tax-travel-2026", "norway-tax-travel-2026", "sweden-tax-free-travel-2026"]},
    {"id": "accommodation", "label": "Accommodation", "rate_families": ["per_diem", "tax"], "status": "available", "geography": "EU, Nordic, Japan, Philippines, and federal Mexico baselines with explicit gaps for local lodging overlays", "source_ids": ["eu-tedb-vat", "japan-nta-consumption-tax", "norway-tax-travel-2026", "iceland-tax-travel-2026", "philippines-bir-vat", "mexico-sat-iva-cfdi"]},
    {"id": "food-and-beverage", "label": "Meals and food service", "rate_families": ["per_diem", "tax"], "status": "available", "geography": "Nordic allowances and VAT categories plus Japan, Philippines, and federal Mexico tax baselines", "source_ids": ["eu-tedb-vat", "denmark-tax-free-travel-2026", "finland-tax-free-travel-2026", "iceland-tax-travel-2026", "sweden-tax-free-travel-2026", "japan-nta-consumption-tax", "philippines-bir-vat", "mexico-sat-iva-cfdi"]},
    {"id": "passenger-transport", "label": "Passenger transport and ground mobility", "rate_families": ["mileage", "tax"], "status": "available", "geography": "U.S. and Nordic mileage plus EU, Norway, and Iceland passenger-transport VAT categories", "source_ids": ["irs-mileage", "eu-tedb-vat", "denmark-tax-free-travel-2026", "finland-tax-free-travel-2026", "iceland-tax-travel-2026", "norway-tax-travel-2026", "sweden-tax-free-travel-2026"]},
    {"id": "healthcare", "label": "Medical and healthcare-related travel", "rate_families": ["mileage", "tax"], "status": "available", "geography": "U.S. medical mileage and EU medical/pharmaceutical VAT categories", "source_ids": ["irs-mileage", "eu-tedb-vat"]},
    {"id": "goods-and-customs", "label": "Goods and customs", "rate_families": ["tax"], "status": "integration_built", "geography": "United Kingdom commodity VAT built; India GST classification source researched", "source_ids": ["hmrc-trade-tariff", "india-cbic-gst"]},
    {"id": "invoice-validation", "label": "Invoice and tax-evidence validation", "rate_families": ["tax"], "status": "integration_built", "geography": "Japan qualified-invoice issuer lookup built; Mexico CFDI catalog and validation layers remain partial", "source_ids": ["japan-nta-qualified-invoice", "mexico-sat-iva-cfdi"]},
    {"id": "media-and-events", "label": "Media, cultural, and sporting events", "rate_families": ["tax"], "status": "available", "geography": "EU and Norway category-qualified VAT", "source_ids": ["eu-tedb-vat", "norway-tax-travel-2026"]}
  ],
  "activation_register": [
    {
      "source_id": "eu-tedb-vat",
      "state": "active",
      "missing_items": [],
      "steps": ["No operator credential is required."],
      "setup_url": "https://ec.europa.eu/taxation_customs/tedb/index.html",
      "verification": "/v1/rates?type=tax&country=SE&category=standard&as_of=2026-08-10&limit=1"
    },
    {
      "source_id": "irs-mileage",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived raw IRS publication artifact"],
      "steps": ["The public rate is active.", "Build and approve a deterministic official-publication adapter before claiming archived evidence."],
      "setup_url": "https://www.irs.gov/tax-professionals/standard-mileage-rates",
      "verification": "/v1/rates?type=mileage&country=US&category=business&as_of=2026-08-10&limit=1"
    },
    {
      "source_id": "gsa-per-diem",
      "state": "action_required",
      "missing_items": ["GSA_API_KEY"],
      "steps": ["Request an api.data.gov key.", "Store it with Wrangler; never place it in source code.", "Deploy and confirm the health check reports configured."],
      "commands": ["npx wrangler secret put GSA_API_KEY", "npm run deploy"],
      "setup_url": "https://api.data.gov/signup/",
      "verification": "/v1/rates?type=per_diem&country=US&postal_code=20171&fiscal_year=2026&as_of=2026-08-10&limit=2"
    },
    {
      "source_id": "hmrc-trade-tariff",
      "state": "action_required",
      "missing_items": ["HMRC_CLIENT_ID", "HMRC_CLIENT_SECRET"],
      "steps": ["Register for managed Trade Tariff API access.", "Create OAuth client credentials.", "Store both values as Worker secrets.", "Deploy and confirm the health check reports configured."],
      "commands": ["npx wrangler secret put HMRC_CLIENT_ID", "npx wrangler secret put HMRC_CLIENT_SECRET", "npm run deploy"],
      "setup_url": "https://hub.trade-tariff.service.gov.uk/",
      "verification": "/v1/rates?type=tax&country=GB&category=commodity_vat&commodity_code=0101210000&as_of=2026-08-10&limit=1"
    },
    {
      "source_id": "japan-nta-qualified-invoice",
      "state": "action_required",
      "missing_items": ["NTA_INVOICE_APP_ID"],
      "steps": ["Complete both NTA application procedures.", "Allow approximately one to one-and-a-half months for NTA review.", "Store the 13-digit value as a Worker secret.", "Deploy and verify the connector health state."],
      "commands": ["npx wrangler secret put NTA_INVOICE_APP_ID", "npm run deploy"],
      "setup_url": "https://www.invoice-kohyo.nta.go.jp/web-api/shinsei-invoice.html",
      "verification": "/v1/japan/invoice-issuers/T8040001999011?as_of=2026-08-10"
    },
    {
      "source_id": "japan-nta-consumption-tax",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived NTA rate-guide artifact"],
      "steps": ["No credential is required.", "Archive and reconcile the current official guide before claiming archived evidence."],
      "setup_url": "https://www.nta.go.jp/english/taxes/consumption_tax/",
      "verification": "/v1/rates?type=tax&country=JP&category=standard&as_of=2026-08-10"
    },
    {
      "source_id": "japan-egov-travel-law",
      "state": "planned",
      "missing_items": ["Approved e-Gov travel-table parser", "Public-officer scope contract"],
      "steps": ["No credential is required.", "Pin the law ID and as-of date.", "Approve table and amendment regression tests."],
      "setup_url": "https://laws.e-gov.go.jp/api/2/redoc/",
      "verification": null
    },
    {
      "source_id": "denmark-tax-free-travel-2026",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived 2026 SKAT notice artifacts"],
      "steps": ["No credential is required.", "Preserve the 20,000 km per-employer tier and duration qualifiers."],
      "setup_url": "https://info.skat.dk/data.aspx?oid=2460063",
      "verification": "/v1/rates?type=mileage&country=DK&category=private_car_or_motorcycle_through_20000km&as_of=2026-08-10"
    },
    {
      "source_id": "finland-tax-free-travel-2026",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived Finlex artifact for decision 970/2025"],
      "steps": ["No credential is required.", "Activate Finlex parsing only after Akoma Ntoso acceptance tests."],
      "setup_url": "https://www.finlex.fi/en/open-data/integration-quick-guide",
      "verification": "/v1/rates?type=per_diem&country=FI&category=domestic_full_over_10h&as_of=2026-08-10"
    },
    {
      "source_id": "norway-tax-travel-2026",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived annual rate-page artifacts"],
      "steps": ["No credential is required.", "Do not merge the tax-free and state mileage policy bases."],
      "setup_url": "https://www.skatteetaten.no/en/rates/",
      "verification": "/v1/rates?type=tax&country=NO&category=accommodation_passenger_transport&as_of=2026-08-10"
    },
    {
      "source_id": "sweden-tax-free-travel-2026",
      "state": "active_source_linked_evidence",
      "missing_items": ["Pinned foreign-travel API production contract", "Archived SKV 354 artifact"],
      "steps": ["No credential is required.", "Do not infer the API endpoint from the JavaScript portal.", "Approve API/CSV reconciliation before scheduled ingestion."],
      "setup_url": "https://www7.skatteverket.se/portal/apier-och-oppna-data/utvecklarportalen/oppetdata/Traktamente%2C%20utland",
      "verification": "/v1/rates?type=per_diem&country=SE&category=domestic_full_day&as_of=2026-08-10"
    },
    {
      "source_id": "iceland-tax-travel-2026",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived annual tax-assessment and RSK artifacts"],
      "steps": ["No credential is required.", "Preserve the June per diem change and annual-distance mileage tiers."],
      "setup_url": "https://www.skatturinn.is/einstaklingar/helstutolur/2026/",
      "verification": "/v1/rates?type=per_diem&country=IS&category=domestic_lodging_and_meals_24h&as_of=2026-08-10"
    },
    {
      "source_id": "india-cbic-gst",
      "state": "planned",
      "missing_items": ["Notification consolidator", "HSN/SAC contract", "CGST/SGST/IGST reconciliation"],
      "steps": ["No credential is required.", "Ingest official notification PDFs only.", "Require classification before returning a rate."],
      "setup_url": "https://cbic-gst.gov.in/gst-goods-services-rates.html",
      "verification": null
    },
    {
      "source_id": "india-doe-travel-allowance",
      "state": "planned",
      "missing_items": ["Pay-level schema", "DA escalation rule engine", "Approved PDF parser"],
      "steps": ["No credential is required.", "Model central-government scope explicitly.", "Reject requests missing required pay-level inputs."],
      "setup_url": "https://doe.gov.in/order-central-pay-commission/16",
      "verification": null
    },
    {
      "source_id": "philippines-bir-vat",
      "state": "active_source_linked_evidence",
      "missing_items": ["Archived current Tax Code and regulation artifacts"],
      "steps": ["No credential is required.", "Do not treat the 12% baseline as a complete transaction determination."],
      "setup_url": "https://www.bir.gov.ph/tax-code",
      "verification": "/v1/rates?type=tax&country=PH&category=standard&as_of=2026-08-10"
    },
    {
      "source_id": "philippines-eo77-travel",
      "state": "planned",
      "missing_items": ["Regional-cluster mapping", "Current amendment check", "Government-personnel scope contract"],
      "steps": ["No credential is required.", "Archive the official EO PDF.", "Approve regional and component reconciliation tests."],
      "setup_url": "https://issuances-library.senate.gov.ph/executive-issuance/executive-order-no-77-s-2019",
      "verification": null
    },
    {
      "source_id": "mexico-sat-iva-cfdi",
      "state": "active_source_linked_evidence",
      "missing_items": ["Stable SAT CFDI catalog download", "32-state lodging-tax source contracts", "Border eligibility rule engine"],
      "steps": ["No credential is required for public SAT catalogs.", "Require an explicit Mexico tax category.", "Do not infer border eligibility from postal code alone."],
      "setup_url": "https://wwwmat.sat.gob.mx/consultas/53693/catalogo-de-productos-y-servicios",
      "verification": "/v1/rates?type=tax&country=MX&category=federal_iva_standard&as_of=2026-08-10"
    },
    {
      "source_id": "state-foreign-per-diem",
      "state": "blocked_upstream",
      "missing_items": ["Stable official XLSX, CSV, or documented API endpoint"],
      "steps": ["Monitor the official export page.", "Pin and archive a structured publication if the authority restores one.", "Approve schema and reconciliation tests before publishing."],
      "setup_url": "https://allowances.state.gov/ExcelVersion.asp",
      "verification": null
    },
    {
      "source_id": "dtmo-oconus",
      "state": "blocked_upstream",
      "missing_items": ["Stable official structured file or approved deterministic PDF adapter"],
      "steps": ["Monitor the official DTMO publication page.", "Archive the source artifact.", "Approve parser, layout-drift, and reconciliation tests before publishing."],
      "setup_url": "https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/",
      "verification": null
    }
  ],
  "industry_demand_context": {
    "source_id": "gbta-bti-2025",
    "note": "GBTA reports that manufacturing represented 31% of global business-travel spending. This is a demand signal, not an AAOE industry-specific rate-coverage claim."
  },
  "sources": [
    {"id": "irs-mileage", "name": "IRS Standard Mileage Rates", "authority": "U.S. Internal Revenue Service", "url": "https://www.irs.gov/tax-professionals/standard-mileage-rates", "source_quality_rank": 3, "authority_update_display": "28 Jul 2026", "authority_updated_at": "2026-07-28", "link_checked_at": "2026-08-10", "coverage": "U.S. mileage categories"},
    {"id": "gsa-per-diem", "name": "GSA Per Diem API v2", "authority": "U.S. General Services Administration", "url": "https://open.gsa.gov/api/perdiem/", "source_quality_rank": 1, "authority_update_display": "Exact page date not stated; API generally updates each August", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "U.S. CONUS lodging and M&IE"},
    {"id": "state-foreign-per-diem", "name": "Foreign Per Diem Rates", "authority": "U.S. Department of State, Office of Allowances", "url": "https://allowances.state.gov/Web920/allowance.asp?menu_id=95", "source_quality_rank": 2, "authority_update_display": "Not stated on linked page", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "Foreign-post per diem; blocked until a stable structured source returns"},
    {"id": "dtmo-oconus", "name": "OCONUS Per Diem", "authority": "U.S. Defense Travel Management Office", "url": "https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/", "source_quality_rank": 2, "authority_update_display": "Not stated on linked page", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "U.S. non-CONUS per diem; current structured acquisition path is blocked"},
    {"id": "eu-tedb-vat", "name": "Taxes in Europe Database VAT service", "authority": "European Commission, DG TAXUD", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en", "source_quality_rank": 1, "authority_update_display": "Live date-qualified service; page date not stated", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "EU member-state VAT and supported categories"},
    {"id": "hmrc-trade-tariff", "name": "GOV.UK Trade Tariff API", "authority": "HM Revenue & Customs", "url": "https://www.api.gov.uk/hmrc/gov-uk-trade-tariff-api/", "source_quality_rank": 1, "authority_update_display": "Not stated on linked catalogue page", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "UK commodity VAT integration built; managed OAuth credentials required"},
    {"id": "japan-nta-consumption-tax", "name": "Japan Consumption Tax", "authority": "Japan National Tax Agency", "url": "https://www.nta.go.jp/english/taxes/consumption_tax/01.htm", "source_quality_rank": 3, "authority_update_display": "2025 official guide; rates effective since 1 Oct 2019", "authority_updated_at": "2025", "link_checked_at": "2026-08-10", "coverage": "Japan 10% standard and 8% reduced consumption tax"},
    {"id": "japan-nta-qualified-invoice", "name": "Japan Qualified Invoice Issuer Web API", "authority": "Japan National Tax Agency", "url": "https://www.invoice-kohyo.nta.go.jp/web-api/index.html", "source_quality_rank": 1, "authority_update_display": "REST API version 1; current page date not stated", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "Supplier qualified-invoice registration by date; application ID required"},
    {"id": "japan-egov-travel-law", "name": "e-Gov Law API v2: National Public Officers Travel", "authority": "Digital Agency, Government of Japan", "url": "https://laws.e-gov.go.jp/api/2/redoc/", "source_quality_rank": 1, "authority_update_display": "API v2 released Mar 2025; current law retrieved by as-of date", "authority_updated_at": "2025-03", "link_checked_at": "2026-08-10", "coverage": "Japan national public-officer travel law; parser and scope contract pending"},
    {"id": "denmark-tax-free-travel-2026", "name": "Denmark Tax-Free Travel Allowances 2026", "authority": "Danish Customs and Tax Administration", "url": "https://info.skat.dk/data.aspx?oid=2460063", "source_quality_rank": 3, "authority_update_display": "2026 annual notice published in 2025", "authority_updated_at": "2025", "link_checked_at": "2026-08-10", "coverage": "Denmark mileage, meals, and accommodation safe-harbor rates"},
    {"id": "finland-tax-free-travel-2026", "name": "Finland Tax-Exempt Travel Allowances 2026", "authority": "Finnish Tax Administration", "url": "https://www.finlex.fi/api/media/statute/728416/mainPdf/main.pdf", "source_quality_rank": 3, "authority_update_display": "Decision 970/2025 published 11 Nov 2025", "authority_updated_at": "2025-11-11", "link_checked_at": "2026-08-10", "coverage": "Finland mileage, full/partial per diem, and meal allowance"},
    {"id": "norway-tax-travel-2026", "name": "Norway Tax and Travel Rates 2026", "authority": "Norwegian Tax Administration", "url": "https://www.skatteetaten.no/en/rates/", "source_quality_rank": 3, "authority_update_display": "2026 year selected on official rate pages", "authority_updated_at": "2026", "link_checked_at": "2026-08-10", "coverage": "Norway mileage policy bases and T&E-relevant VAT categories"},
    {"id": "sweden-tax-free-travel-2026", "name": "Sweden Tax-Free Travel Allowances 2026", "authority": "Swedish Tax Agency", "url": "https://www.skatteverket.se/4.39f16f103821c58f680007497.html", "source_quality_rank": 1, "authority_update_display": "SKV 354 updated 29 Jun 2026; foreign API/CSV advertised", "authority_updated_at": "2026-06-29", "link_checked_at": "2026-08-10", "coverage": "Sweden domestic mileage and per diem; foreign API contract pending"},
    {"id": "iceland-tax-travel-2026", "name": "Iceland Tax Assessment Travel Rates 2026", "authority": "Iceland Revenue and Customs", "url": "https://www.skatturinn.is/einstaklingar/helstutolur/2026/", "source_quality_rank": 3, "authority_update_display": "2026 annual rates; domestic per diem revised from Jun 2026", "authority_updated_at": "2026-06", "link_checked_at": "2026-08-10", "coverage": "Iceland mileage tiers, domestic per diem intervals, and VAT"},
    {"id": "india-cbic-gst", "name": "India GST Rate Schedules", "authority": "Central Board of Indirect Taxes and Customs", "url": "https://cbic-gst.gov.in/gst-goods-services-rates.html", "source_quality_rank": 3, "authority_update_display": "Consolidated page date not stated; notification series is effective-dated", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "India GST source researched; classification and consolidator pending"},
    {"id": "india-doe-travel-allowance", "name": "India Central Government Travelling Allowance", "authority": "Department of Expenditure, Ministry of Finance", "url": "https://doe.gov.in/order-central-pay-commission/16", "source_quality_rank": 3, "authority_update_display": "7th CPC order and subsequent circulars; page date not stated", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "Central-government employee travel entitlements; scoped parser pending"},
    {"id": "philippines-bir-vat", "name": "Philippines Value-Added Tax", "authority": "Bureau of Internal Revenue", "url": "https://www.bir.gov.ph/tax-code", "source_quality_rank": 3, "authority_update_display": "Current Tax Code and 2025–2026 implementing issuances", "authority_updated_at": "2026", "link_checked_at": "2026-08-10", "coverage": "Philippines 12% VAT baseline"},
    {"id": "philippines-eo77-travel", "name": "Philippines EO 77 Government Travel Rates", "authority": "Office of the President of the Philippines", "url": "https://issuances-library.senate.gov.ph/executive-issuance/executive-order-no-77-s-2019", "source_quality_rank": 3, "authority_update_display": "Approved 15 Mar 2019; current amendment check pending", "authority_updated_at": "2019-03-15", "link_checked_at": "2026-08-10", "coverage": "Government-personnel regional DTE and foreign-travel rules; parser pending"},
    {"id": "mexico-sat-iva-cfdi", "name": "Mexico IVA and CFDI Rules", "authority": "Servicio de Administración Tributaria", "url": "https://wwwmat.sat.gob.mx/articulo/19848/articulo-1", "source_quality_rank": 2, "authority_update_display": "2026 RMF annexes and border-stimulus period checked", "authority_updated_at": "2026-01-09", "link_checked_at": "2026-08-10", "coverage": "Federal 16% IVA, conditional border result, and partial CFDI source layer"},
    {"id": "gbta-bti-2025", "name": "2025 Business Travel Index Outlook executive summary", "authority": "Global Business Travel Association and Rockport Analytics", "url": "https://www.gbta.org/wp-content/uploads/GBTA-BTI-Report_2025_Executive-Summary-FINAL.pdf", "source_quality_rank": null, "authority_update_display": "Jul 2025 edition", "authority_updated_at": "2025-07", "link_checked_at": "2026-08-10", "coverage": "Country business-travel priority and industry demand context"},
    {"id": "natural-earth-110m", "name": "Natural Earth Admin 0 Countries, 1:110m", "authority": "Natural Earth", "url": "https://www.naturalearthdata.com/downloads/110m-cultural-vectors/110m-admin-0-countries/", "source_quality_rank": null, "authority_update_display": "Version 5.1.1; release date not stated on source page", "authority_updated_at": null, "link_checked_at": "2026-08-10", "coverage": "Public-domain map geometry, bundled through @d3-maps/atlas 1.0.0"}
  ],
  "acquisition_policy": {
    "automated_web_scraping": "excluded",
    "source_order": ["official_api", "official_structured_file", "official_publication_file"],
    "official_feeds": "change_signal_only"
  }
}