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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

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Browse the open Tax Guides that power OpenAccountants workflows. Each Guide is designed to be cited, inspectable, and usable by AI systems (as a machine-readable Skill). Some are source-cited drafts. Some have named accountant review. All are open Tax Guides.

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1791 Guides · 244 jurisdictions

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Moving from the UK to Italy: the flat-tax corridor

Italy has become the destination for UK leavers with wealth: the €200,…

Cross-BorderUnited KingdomSource-cited draft

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1791 Guides across 244 jurisdictions. You do not need to cover an entire country. Publish a Guide within your expertise, under your name, and colleagues attest to the ones they stand behind.

GLOBAL

61 Guides · No accountant yet

United States

59 Guides · No accountant yet

Australia

23 Guides · No accountant yet

Spain

22 Guides · No accountant yet

Canada

35 Guides · Reviewed by: Edgar Lautsyus

IT Income Tax

Whenever asked about Italian income tax for self-employed individuals …

Income TaxItalySource-cited draft
Oecd Model Treaty Defaults

OECD Model Tax Convention default provisions for cross-border tax allo…

Cross-BorderInternational / OtherSource-cited draft
RO Income Tax

Whenever asked about Romanian income tax for self-employed individuals…

Income TaxRomaniaSource-cited draft
Honduras Isv

Whenever asked to prepare, review, or classify transactions for a Hond…

—HondurasSource-cited draft
Nepal Income Tax

Whenever asked about Nepal personal income tax for resident individual…

Income TaxNepalAttested by another accountant
Barbados Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Barbados (tax y…

PayrollBarbadosSource-cited draft
Dominican Republic Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Dominican Re…

Company FormationDominican RepublicSource-cited draft
Dominican Republic Tax Optimization

Whenever asked about reducing tax in the Dominican Republic, tax plann…

Tax OptimizationDominican RepublicSource-cited draft
ZA Capital Gains

South Africa capital gains tax: 40% inclusion rate for individuals, an…

Income TaxSouth AfricaSource-cited draft
VA Income Tax

Whenever asked about Virginia individual income tax, Virginia Form 760…

Income TaxVirginiaSource-cited draft
CA Form 3853 Coverage

Tier 2 California content skill for Form 3853 (Health Coverage Exempti…

—CaliforniaSource-cited draft
Montenegro Social Security Contributions & Salary Tax

Whenever asked about Montenegro social security contributions and payr…

PayrollMontenegroSource-cited draft
Tunisia Corporate Income Tax

Source-cited draft: corporate income tax for Tunisia (tax year 2025) —…

Income TaxTunisiaSource-cited draft
IT Inps Contributions

Whenever asked about Italian INPS social contributions for self-employ…

PayrollItalySource-cited draft
Afghanistan VAT / GST

Source-cited draft: vat / gst for Afghanistan (tax year 2025) — rates,…

VAT / GSTAfghanistanSource-cited draft
Georgia (Country) Personal Income Tax — Individuals and Self-Employed

Whenever asked about personal income tax in the country of Georgia (Sa…

Income TaxGeorgiaAttested by another accountant
PL Zus Contributions

Whenever asked about Polish ZUS (Zakład Ubezpieczeń Społecznych) socia…

PayrollPolandSource-cited draft
Germany → Switzerland: commuters, weekly stayers and full movers

The three ways Germans end up with Swiss tax lives — Grenzgänger commu…

Cross-BorderGermanySource-cited draft
IE Return Assembly

Whenever asked to assemble, finalize, or package an Irish annual tax r…

Income TaxIrelandSource-cited draft
Turkey VAT

Whenever asked to prepare, review, or classify transactions for a Turk…

VAT / GSTTurkeySource-cited draft
CA Fed CPP EI

Whenever asked about Canada Pension Plan (CPP) or Employment Insurance…

PayrollCanadaAttested by another accountant
Simplified Business Operator Registration under VAT Act

Simplified business operator registration & Filing VAT return

VAT / GSTSouth KoreaSource-cited draft
Moldova Social Contributions, Health Insurance & Personal Income Tax

Whenever asked about Moldova payroll social contributions, health insu…

PayrollMoldovaSource-cited draft
Venezuela IVA

Whenever asked to prepare, review, or create a Venezuela IVA (Impuesto…

VAT / GSTVenezuelaAttested by another accountant
IL Tax Withholding

When advising on Israeli tax withholding at source (ניכוי מס במקור — N…

Cross-BorderIsraelSource-cited draft
SA RETT

Whenever asked about the Saudi Arabian Real Estate Transaction Tax (RE…

—Saudi ArabiaAttested by another accountant
Mali Tax Overview

Source-cited draft: tax overview for Mali (tax year 2025) — rates, thr…

Income TaxMaliSource-cited draft
Dominican Republic Social Security Contributions (SDSS / TSS)

Whenever asked about Dominican Republic social-security contributions …

PayrollDominican RepublicSource-cited draft
NG Payroll

Whenever asked to compute, review, or advise on end-to-end Nigerian mo…

PayrollNigeriaSource-cited draft
Iraq Tax Overview

Source-cited draft: tax overview for Iraq (tax year 2025) — rates, thr…

Income TaxIraqSource-cited draft
The American abroad: why moving never ends your US tax life

The US taxes citizens wherever they live. What that actually means whe…

Cross-BorderUnited StatesSource-cited draft
NO Capital Gains

Norway capital gains tax: 22% rate, shield deduction (skjermingsfradra…

Income TaxNorwaySource-cited draft
Ifrs16 Leases

IFRS lease accounting under IFRS 16 (Leases). Covers the lessee single…

—GLOBALSource-cited draft
Germany VAT Return

Whenever asked to prepare, review, or classify transactions for a Germ…

VAT / GSTGermanySource-cited draft
Ghana Pit

Whenever asked to prepare, review, or classify transactions for Ghana …

Income TaxGhanaSource-cited draft
Fiji Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Fiji (tax ye…

Company FormationFijiSource-cited draft
Leaving India for the UAE or Singapore: the NRI tax map

Becoming a non-resident Indian is a day-count game with three statuses…

Cross-BorderIndiaSource-cited draft
Gambia VAT / GST

Source-cited draft: vat / gst for Gambia (tax year 2025) — rates, thre…

VAT / GSTGambiaSource-cited draft
Alabama Sales Tax

Whenever asked about Alabama sales tax, Alabama use tax, Alabama sales…

VAT / GSTAlabamaSource-cited draft
Andorra IGI

Whenever asked to prepare, review, or classify transactions for an And…

VAT / GSTAndorraSource-cited draft
Leaving France: the exit tax, the trailing net, and the Switzerland treaty trap

France has become a net wealth-outflow country for the first time, and…

Cross-BorderFranceSource-cited draft
New Jersey Sales Tax

Whenever asked about New Jersey sales and use tax. Trigger on phrases …

VAT / GSTNew JerseySource-cited draft
Uruguay IVA

Whenever asked to prepare, review, or create a Uruguay IVA (Impuesto a…

VAT / GSTUruguaySource-cited draft
Leaving Australia: residency, the CGT departure choice, and what follows you

Ceasing Australian tax residency triggers one of tax's strangest decis…

Cross-BorderAustraliaSource-cited draft
US 1099 K And Payment Processors

Tier 2 US federal content skill for Form 1099-K reporting under IRC §6…

Income TaxUnited StatesSource-cited draft
Japan Financial Statements

When preparing, reviewing, or advising on annual financial statements …

Financial StatementsJapanSource-cited draft
Estonia Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Estonia (tax…

Company FormationEstoniaSource-cited draft
Moving to Malta: residence routes, the remittance basis, and what Malta actually taxes

Malta is one of Europe's quietest wealth-migration destinations: EU me…

Cross-BorderMaltaSource-cited draft
VT Income Tax

Whenever asked about Vermont individual income tax, Vermont Form IN-11…

Income TaxVermontSource-cited draft

United Kingdom

25 Guides · Reviewed by: James Power

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