trade_agreements.json

{
    "EU": {
        "name": "European Union",
        "type": "customs_union",
        "members": ["DE", "FR", "IT", "ES", "PT", "BE", "NL", "LU", "IE", "GR", "CY", "MT", "SI", "SK", "CZ", "HU", "AT", "FI", "SE", "DK", "PL", "EE", "LV", "LT", "RO", "BG", "HR"],
        "default_applicable": true,
        "applies_to": {
            "physical_goods": true,
            "digital_goods": true,
            "services": true
        },
        "tax_rules": {
            "internal_b2b": {
                "type": "reverse_charge"
            },
            "internal_b2c": {
                "type": "threshold_based",
                "below_threshold": "origin",
                "above_threshold": "destination",
                "threshold": 10000,
                "below_threshold_digital_products": "destination",
                "above_threshold_digital_products": "destination",
                "threshold_digital_products": 0
            },
            "external_export": {
                "type": "zero_rated"
            }
        }
    },
    "GCC": {
        "name": "Gulf Cooperation Council",
        "type": "customs_union",
        "members": ["SA", "AE", "QA", "OM", "BH", "KW"],
        "default_applicable": true,
        "applies_to": {
            "physical_goods": true,
            "digital_goods": true,
            "services": true
        },
        "tax_rules": {
            "internal_b2b": {
                "type": "reverse_charge"
            },
            "internal_b2c": {
                "type": "destination"
            },
            "external_export": {
                "type": "zero_rated"
            }
        }
    },
    "US": {
        "name": "United States",
        "type": "federal_state",
        "members": ["US-CA", "US-WA", "US-NY", "US-TX", "US-FL", "US-IL", "US-PA", "US-NJ", "US-GA", "US-NC", "US-OH", "US-MI", "US-MA", "US-TN", "US-VA", "US-IN", "US-AZ", "US-CO", "US-MO", "US-WI", "US-MD", "US-WA", "US-KY", "US-LA", "US-OK", "US-UT", "US-NV", "US-IA", "US-KS", "US-AR", "US-CT", "US-NM", "US-MS", "US-RI", "US-NE", "US-SD", "US-VT", "US-DE", "US-ID", "US-MT", "US-WY", "US-ND", "US-AK", "US-HI"],
        "default_applicable": true,
        "applies_to": {
            "physical_goods": true,
            "digital_goods": true,
            "services": true
        },
        "tax_rules": {
            "internal_b2b": {
                "type": "exempt",
                "requires_resale_certificate": true
            },
            "internal_b2c": {
                "type": "threshold_based",
                "threshold": 100000,
                "below_threshold": "exempt",
                "above_threshold": "destination"
            },
            "external_export": {
                "type": "zero_rated"
            }
        }
    },
    "CA": {
        "name": "Canada",
        "type": "federal_state",
        "members": ["CA-BC", "CA-ON", "CA-QC", "CA-AB", "CA-MB", "CA-SK", "CA-NS", "CA-NB", "CA-PE", "CA-NL", "CA-YT", "CA-NT", "CA-NU"],
        "default_applicable": true,
        "applies_to": {
            "physical_goods": true,
            "digital_goods": true,
            "services": true
        },
        "tax_rules": {
            "internal_b2b": {
                "type": "destination",
                "requires_registration": true
            },
            "internal_b2c": {
                "type": "threshold_based",
                "threshold": 30000,
                "below_threshold": "exempt",
                "above_threshold": "destination"
            },
            "external_export": {
                "type": "zero_rated"
            }
        }
    }
}