| Category | cat | cbc.Code | true | Tax category code from those available inside a region. |
| Country | country | l10n.TaxCountryCode | | Country code override when issuing with taxes applied from different countries. |
| key | cbc.Key | | Key helps determine the tax situation within the category. |
| Rate | rate | cbc.Key | | Rate within a category and for a given key to apply. |
| Percent | percent | num.Percentage | | Percent defines the percentage set manually or determined from the key. A nil percent implies that this tax combo is either exempt or not-subject. |
| Surcharge | surcharge | num.Percentage | | Some countries require an additional surcharge (may be determined if key present). |
| Extensions | ext | tax.Extensions | | Local codes that apply for a given rate or percentage that need to be identified and validated. |
