{
  "schema_version": "2026-08-07",
  "published_at": "2026-08-07",
  "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.",
    "connector_ready": "Connector and governance controls are implemented; availability can still depend on credentials, bindings, upstream health, and query scope.",
    "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"]
    }
  },
  "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}
    ]
  },
  "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": "connector_ready",
      "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": "connector_ready",
      "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": "researched",
      "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": "Official spreadsheet source identified; no country is marked covered until the connector is implemented and validated."
    }
  ],
  "industry_coverage": [
    {"id": "employee-travel", "label": "Employee travel and expense", "rate_families": ["mileage", "per_diem"], "status": "available", "geography": "United States available/connector-ready; foreign per diem planned", "source_ids": ["irs-mileage", "gsa-per-diem", "state-foreign-per-diem", "dtmo-oconus"]},
    {"id": "accommodation", "label": "Accommodation", "rate_families": ["per_diem", "tax"], "status": "connector_ready", "geography": "U.S. CONUS per diem and EU category-qualified VAT", "source_ids": ["gsa-per-diem", "eu-tedb-vat"]},
    {"id": "food-and-beverage", "label": "Meals and food service", "rate_families": ["per_diem", "tax"], "status": "connector_ready", "geography": "U.S. CONUS M&IE and EU restaurant/category VAT", "source_ids": ["gsa-per-diem", "eu-tedb-vat"]},
    {"id": "passenger-transport", "label": "Passenger transport and ground mobility", "rate_families": ["mileage", "tax"], "status": "available", "geography": "U.S. mileage and EU passenger-transport VAT category", "source_ids": ["irs-mileage", "eu-tedb-vat"]},
    {"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": "researched", "geography": "United Kingdom commodity VAT and customs duty", "source_ids": ["hmrc-trade-tariff"]},
    {"id": "media-and-events", "label": "Media, cultural, and sporting events", "rate_families": ["tax"], "status": "connector_ready", "geography": "EU category-qualified VAT", "source_ids": ["eu-tedb-vat"]}
  ],
  "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": "2026-08-07",
      "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": "2026-08-07",
      "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": "2026-08-07",
      "coverage": "Foreign-post per diem publication; connector planned"
    },
    {
      "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": "2026-08-07",
      "coverage": "U.S. non-CONUS per diem publication; connector planned"
    },
    {
      "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": "Page date not stated; linked service documentation path is Jun 2021",
      "authority_updated_at": null,
      "link_checked_at": "2026-08-07",
      "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": "2026-08-07",
      "coverage": "UK commodity VAT and customs duty; researched"
    },
    {
      "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": "2026-08-07",
      "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": "2026-08-07",
      "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"
  }
}