GLOBAL · Income Tax

Foundation workflow base for financial-reporting (US GAAP and IFRS) content skills. Contains the universal runbook, the two-layer output contract (reference layer + executable computation layer), the journal-entry format, the dual-standard convention, the AUDIT FLASH POINT marker convention, conservative-default principle, the structured question form, and the universal self-checks. This skill provides workflow architecture only — it contains no standard-specific recognition or measurement content. It MUST be loaded alongside a topic content skill (e.g. us-gaap-asc606-revenue, ifrs15-revenue) that provides the actual recognition, measurement, presentation, and disclosure rules. This base is the foundation every financial-reporting content skill loads on top of.

Use this skill whenever a shipping company, vessel operator, ship owner, ship manager, or aviation lessor / airline asks about sector-specific tax regimes. Trigger on phrases like "tonnage tax", "Greek tonnage tax", "Cyprus tonnage tax", "Malta tonnage tax", "UK tonnage tax", "Norwegian shipping regime", "Dutch tonnage tax", "Singapore MSI", "Hong Kong tonnage tax", "qualifying shipping income", "qualifying ancillary income", "strategic / commercial management test", "EU State Aid Guidelines on State Aid to Maritime Transport", "flag state requirement", "EU/EEA flag minimum", "aviation lessor tax", "Section 110 SPV Ireland", "Cape Town Convention", "Aircraft Lease Securitisation", or any question on shipping or aviation tax/accounting. Maps tonnage tax regimes in 18+ jurisdictions plus aviation lessor regimes (Ireland Section 110, Singapore Aircraft Leasing Scheme). Does NOT cover: vessel registration, ship financing structures, IMO regulatory compliance, or aviation safety regulation.

Tier 1 workflow base for wealth tax, inheritance / estate tax, gift tax, and property transfer tax skills. Covers asset inventory, valuation, beneficiary / heir identification, exemption / relief analysis, computation, double-tax relief, and filing assembly. Workflow architecture only — no country rate tables. MUST be loaded alongside a content skill — wealth-tax-matrix, inheritance-estate-gift-matrix, property-transfer-tax-matrix, or a country-specific skill. Assumes a credentialed estate planning practitioner (private client lawyer, notary, CPA, EA, or equivalent) reviews and signs off on every output. Does NOT cover: probate procedure, will drafting, trust administration beyond tax mechanics.

Tier 1 workflow base for statutory audit skills. Covers the audit lifecycle — engagement acceptance, risk assessment, audit planning, evidence gathering, fieldwork, opinion formulation, reporting — applied to the International Standards on Auditing (ISA) as issued by the IAASB plus country overlays (US GAAS for public co's, UK FRC ISA(UK), Germany IDW PS, France NEP, Italy ISA-Italia). Workflow architecture only — no engagement-specific procedures, materiality benchmarks, or audit programs. MUST be loaded alongside a content skill that provides the country-specific audit threshold rules, regulator inspection regime, statutory deadlines, and any non-ISA local standards. Assumes a qualified statutory auditor (RA, CPA, CA, Wirtschaftsprüfer, commissaire aux comptes, revisore legale, etc.) signs the audit report. Does NOT cover: internal audit, regulatory audit (banking, insurance prudential), tax audit by tax authority, IT general controls testing methodology, or forensic audit.

Tier 1 workflow base for excise duty skills covering harmonised excise on energy products, alcohol, and tobacco (EU Directives 2003/96/EC, 92/83/EEC, 2011/64/EU) and non-harmonised excise (sugar, plastics, single-use plastic, gambling, environmental). Workflow architecture only — no country rate tables or product-specific guidance. MUST be loaded alongside a country excise content skill. Assumes a licensed excise warehouse keeper or authorised consignor / consignee operates under bond and EMCS (Excise Movement and Control System). Does NOT cover: customs duty (see customs-duties-workflow-base), VAT on excise products (see country VAT skills), excise on cannabis where legalised (specialist), or licensing process for excise warehouse.

Tier 1 workflow base for corporate income tax skills serving small, medium, and large companies across jurisdictions. Contains the workflow runbook, conservative defaults principle, structured intake form, reviewer-oriented output spec, self-checks, global refusal catalogue, citation discipline, and content skill slot contract. Workflow architecture only — no tax content, no rates, no thresholds, no form line references, no year-specific figures. MUST be loaded alongside at least one content skill that provides actual corporate income tax rules and current-year figures for a specific jurisdiction. Assumes a human reviewer credentialed under the local equivalent of Circular 230 (CPA, CA, CTA, EA, Chartered Tax Advisor, Steuerberater, expert-comptable, commercialista, etc.) reviews and signs off on every output before it reaches the taxpayer or the tax authority.

Universal workflow base for all tax and compliance skills worldwide. Contains jurisdiction-agnostic workflow architecture — conservative defaults principle, reviewer assumption, output specification (Excel working paper + reviewer brief + action list), self-check framework, confidence tier definitions, execution pacing, citation discipline, and prohibition framework. No tax content, no rates, no thresholds, no form references, no country-specific rules. MUST be loaded alongside at least one content skill that provides the actual rules for the relevant obligation and jurisdiction. Every output is reviewed by a credentialed professional before filing.