As a global standards organization, HR-XML has developed most of its specification for the general population and extended those specifications for country and jurisdictional requirements. The Payroll industry is an exciting challenge as each country, province, state, city, etc. has its own rules, particularly when calculating taxes. For example, Canadian provinces utilize letters of waivers to authorize tax credits and deductions. Netherlands includes a tax credit for the elderly and Germany considers bargaining units when calculating taxes.
These and many other requirements must be discussed when developing the standard.