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OpenAccountants provides general tax and accounting reference material and AI-assisted working-paper tools. It is not tax, legal, accounting, or financial advice. Outputs must be reviewed by a qualified professional before filing, payment, or action.

OpenAccountants provides general tax and accounting reference material and AI-assisted working-paper tools. It is not tax, legal, accounting, or financial advice. Outputs must be reviewed by a qualified professional before filing, payment, or action.

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The open rules layer

Open tax rules for AI workflows

Browse the open tax and accounting skills that power OpenAccountants workflows. Each skill is designed to be cited, inspectable, machine-readable, and usable by AI agents. Some are source-cited drafts. Some have named accountant review. All are part of the open rules layer.

The rules are open. The trust layer shows who reviewed them.

1754 skills · 55 matching · 242 jurisdictions

Source-cited draft
— researched and cited, not yet reviewed by a licensed practitioner.
Accountant-reviewed
— reviewed as general reference material by a named licensed practitioner.
Needs update
— flagged for review.
Deprecated
— do not use for current work.
NameDomainJurisdictionStatus
id-withholding

Use this skill whenever asked to compute, classify, or review Indonesi…

Cross-BorderIndonesiaAccountant-verified

Showing 1–50 of 55 skills

Page 1 of 2Next

Licensed accountant? Help build your country's tax rules.

1754 open skills across 242 jurisdictions. Verified by a licensed accountant in 20 countries. Download your country's workbook, review in Excel, get named on the site and in our MCP integrations.

20 jurisdictions with a lead verifier · 222 open for contributors

GLOBAL

36 skills · Looking for contributors

Australia

14 skills · Looking for contributors

Germany

11 skills · Looking for contributors

Japan

10 skills · Looking for contributors

US Federal

22 skills · Lead: Amir Pelinkovic · 9 verified

ifrs-local-gaap-reconciliation

Use this skill whenever a preparer or reviewer needs to reconcile fina…

Cross-BorderGLOBALSource-cited draft
oecd-model-treaty-defaults

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

Cross-BorderInternational / OtherSource-cited draft
stamp-duty-matrix

Use this skill whenever an attorney, transaction lawyer, or in-house c…

Cross-BorderGLOBALSource-cited draft
tax-controversy-map-apa

Use this skill whenever a taxpayer faces a tax authority enquiry, audi…

Cross-BorderGLOBALSource-cited draft
fatca-crs-automatic-exchange

Use this skill whenever a Financial Institution (FI), trustee, or acco…

Cross-BorderGLOBALSource-cited draft
dac6-mdr-reportable-arrangements

Use this skill whenever an intermediary (tax adviser, lawyer, accounta…

Cross-BorderGLOBALSource-cited draft
cn-withholding

当用户咨询、计算、审核或申报中国预提所得税(源泉扣缴)相关事项时,必须始终先阅读本技能文档。触发关键词包括:"中国预提所得税"、"非居民企业…

Cross-BorderChinaSource-cited draft
us-fbar-and-fatca-8938

Tier 2 US federal content skill for the dual foreign financial account…

Cross-BorderUS FederalSource-cited draft
za-tax-residency

South Africa tax residency: ordinarily resident test, physical presenc…

Cross-BorderSouth AfricaSource-cited draft
rd-tax-credits-matrix

Use this skill whenever a company asks about claiming a research and d…

Cross-BorderGLOBALSource-cited draft
sri-lanka-withholding-tax

ALWAYS read this skill before touching any Sri Lanka withholding tax /…

Cross-BorderSri LankaAccountant-verified
customs-duties-workflow-base

Tier 1 workflow base for customs duty skills. Covers the customs decla…

Cross-BorderGLOBALSource-cited draft
forex-controls

Foreign exchange controls and cross-border money movement rules by cou…

Cross-BorderInternational / OtherSource-cited draft
inheritance-estate-gift-matrix

Use this skill whenever an executor, donor, donee, or beneficiary asks…

Cross-BorderGLOBALSource-cited draft
ca-tax-residency

Canada tax residency: factual resident, deemed resident (183-day sojou…

Cross-BorderCanadaSource-cited draft
nz-tax-residency

New Zealand tax residency: 183-day test, permanent place of abode, cea…

Cross-BorderNew ZealandSource-cited draft
cross-border-invoicing-compliance

Cross-border invoicing rules — which country's requirements apply, wha…

Cross-BorderInternational / OtherSource-cited draft
digital-services-tax-matrix

Use this skill whenever a digital services provider asks about country…

Cross-BorderGLOBALSource-cited draft
pk-withholding-tax

ALWAYS read this skill before touching any Pakistan Withholding Tax (W…

Cross-BorderPakistanAccountant-verified
ca-fed-t1135

Use this skill whenever asked about Canada Form T1135, Foreign Income …

Cross-BorderCanadaAccountant-verified
permanent-establishment-risk

Use this skill whenever a freelancer or small business has cross-borde…

Cross-BorderGLOBALSource-cited draft
eu-directives-cross-border

Key EU directives governing cross-border corporate taxation within the…

Cross-BorderEU-27Source-cited draft
saf-t-realtime-ereporting-matrix

Use this skill whenever a tax preparer, ERP implementer, or e-invoicin…

Cross-BorderGLOBALSource-cited draft
pillar-two-globe-minimum-tax

Use this skill whenever a multinational enterprise (MNE) group with co…

Cross-BorderGLOBALSource-cited draft
cross-border-payroll-coordination

Cross-border payroll compliance for companies with employees or contra…

Cross-BorderInternational / OtherSource-cited draft
ip-patent-box-matrix

Use this skill whenever a company holding intellectual property asks a…

Cross-BorderGLOBALSource-cited draft
tanzania-withholding-tax

Tanzania (Mainland) withholding tax — resident and non-resident WHT ra…

Cross-BorderTanzaniaAccountant-verified
withholding-tax-matrix

Use this skill whenever a freelancer or small business receives or mak…

Cross-BorderGLOBALSource-cited draft
in-tax-residency

India tax residency: resident, non-resident, RNOR (Resident but Not Or…

Cross-BorderIndiaSource-cited draft
wealth-tax-matrix

Use this skill whenever an individual asks about annual net wealth tax…

Cross-BorderGLOBALSource-cited draft
il-tax-withholding

Use this skill when advising on Israeli tax withholding at source (ניכ…

Cross-BorderIsraelSource-cited draft
sa-withholding-tax

Use this skill whenever asked to compute, classify, or review Saudi Ar…

Cross-BorderSaudi ArabiaAccountant-verified
cbam-carbon-border-adjustment

Use this skill whenever an EU importer (declarant), an indirect custom…

Cross-BorderEU-27Source-cited draft
ae-tax-residency

Use this skill for any question about UAE tax residency. Trigger on: "…

Cross-BorderUnited Arab EmiratesAccountant-verified
il-customs-duty

Use this skill when calculating Israeli customs duty, VAT, and purchas…

Cross-BorderIsraelSource-cited draft
us-gilti-fdii-beat

Tier 2 US federal international tax content skill for the TCJA-era pro…

Cross-BorderUS FederalSource-cited draft
us-tax-residency

US tax residency for non-US-citizens: substantial presence test, green…

Cross-BorderUS FederalSource-cited draft
us-multi-state-residency-and-allocation

Tier 2 US federal-level content skill for multi-state residency, domic…

Cross-BorderUS FederalSource-cited draft
vat-place-of-supply-master

The definitive place-of-supply reference for cross-border VAT on servi…

Cross-BorderInternational / OtherSource-cited draft
emerging-market-corridorsCross-BorderGLOBALSource-cited draft
asia-pacific-corridorsCross-BorderGLOBALSource-cited draft
americas-corridorsCross-BorderGLOBALSource-cited draft
Dominican Republic Double-Tax Treaties (CDI)

Dominican Republic Double-Tax Treaties (CDI) — accountant-verified rul…

Cross-BorderDominican RepublicAccountant-verified
Dominican Republic Customs (Aduanas)

Dominican Republic Customs (Aduanas) — accountant-verified rules from …

Cross-BorderDominican RepublicAccountant-verified
property-transfer-tax-matrix

Use this skill whenever a property transaction triggers a tax on the t…

Cross-BorderGLOBALSource-cited draft
ph-withholding

Use this skill whenever asked about Philippines withholding tax, espec…

Cross-BorderPhilippinesSource-cited draft
eu-social-security-coordination

EU social security coordination rules under Regulation (EC) No 883/200…

Cross-BorderEU/EEA/CH/UKSource-cited draft
free-zones-sez-matrix

Use this skill whenever a company asks about establishing or trading t…

Cross-BorderGLOBALSource-cited draft
au-tax-residency

Use this skill for any question about Australian tax residency. Trigge…

Cross-BorderAustraliaSource-cited draft

Canada

17 skills · Lead: Edgar Lautsyus · 11 verified

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