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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.

© 2026 OpenAccountants. Open tax rules, reviewed by accountants.

The open Tax Guides

Open Tax Guides for the AI you already use

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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.

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

1752 Guides · 61 matching · 241 jurisdictions

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

GLOBAL · 61 Guides

Licensed in this market? Review these Guides as an Open Accountants Partner and get credited on the ones you review.

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NameDomainJurisdictionStatus
Financial Reporting Router

Entry point for the OpenAccountants financial-reporting (US GAAP / IFR…

—GLOBALSource-cited draft
Oil Gas Extractives

Whenever a producer, refiner, miner, oilfield services company, midstr…

Showing 1–50 of 61 Guides

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1752 Guides across 241 jurisdictions. You do not need to review an entire country — choose a Guide within your expertise and get credited as an Open Accountants Partner on the ones you review.

GLOBAL

61 Guides

Awaiting review.

Jurisdiction page

Review a Guide in this jurisdiction and get credited as an Open Accountants Partner on the ones you review.

Guides awaiting reviewBecome a Partner
—
GLOBAL
Source-cited draft
Ifrs15 Revenue

IFRS revenue recognition under IFRS 15 (Revenue from Contracts with Cu…

—GLOBALSource-cited draft
Shipping Aviation Tonnage Tax

Whenever a shipping company, vessel operator, ship owner, ship manager…

Income TaxGLOBALSource-cited draft
Wealth Tax Matrix

Whenever an individual asks about annual net wealth tax exposure. Trig…

Cross-BorderGLOBALSource-cited draft
Tax Controversy Map Apa

Whenever a taxpayer faces a tax authority enquiry, audit, assessment, …

Cross-BorderGLOBALSource-cited draft
Saf T Realtime Ereporting Matrix

Whenever a tax preparer, ERP implementer, or e-invoicing project asks …

Cross-BorderGLOBALSource-cited draft
Global Ad Platforms

Pattern library for advertising platforms appearing on bank statements…

—GLOBALSource-cited draft
Digital Services Tax Matrix

Whenever a digital services provider asks about country-level Digital …

Cross-BorderGLOBALSource-cited draft
Construction Sector

Whenever a construction contractor, subcontractor, developer, or desig…

—GLOBALSource-cited draft
Ias32 Debt Vs Equity

IFRS classification of issued financial instruments as financial liabi…

—GLOBALSource-cited draft
Wealth Estate Tax Workflow Base

Tier 1 workflow base for wealth tax, inheritance / estate tax, gift ta…

Income TaxGLOBALSource-cited draft
Threshold Alerts

Intelligence skill that detects when the user is near important tax th…

—GLOBALSource-cited draft
Pillar Two GLOBE Minimum Tax

Whenever a multinational enterprise (MNE) group with consolidated reve…

Cross-BorderGLOBALSource-cited draft
Corporate Income Tax Workflow Base

Tier 1 workflow base for corporate income tax skills serving small, me…

Income TaxGLOBALSource-cited draft
Non EU Export Services

Whenever a freelancer or small business sells services to a client loc…

VAT / GSTGLOBALSource-cited draft
Global Productivity Tools

Pattern library for productivity, collaboration, and creative SaaS too…

—GLOBALSource-cited draft
Permanent Establishment Risk

Whenever a freelancer or small business has cross-border activity that…

Cross-BorderGLOBALSource-cited draft
Withholding Tax Matrix

Whenever a freelancer or small business receives or makes a cross-bord…

Cross-BorderGLOBALSource-cited draft
Global Cloud Infrastructure

Pattern library for cloud, infrastructure, and developer tool vendors …

—GLOBALSource-cited draft
Optimisation Advisor

Intelligence skill that identifies tax savings opportunities after the…

—GLOBALSource-cited draft
Deadline Engine

Intelligence skill that generates a personalised filing calendar based…

—GLOBALSource-cited draft
Global Payment Processors

Classification rules for payment processor transactions — the number o…

—GLOBALSource-cited draft
Stamp Duty Matrix

Whenever an attorney, transaction lawyer, or in-house counsel asks abo…

Cross-BorderGLOBALSource-cited draft
RD Tax Credits Matrix

Whenever a company asks about claiming a research and development tax …

Cross-BorderGLOBALSource-cited draft
Insurance Sector

Whenever an insurer, reinsurer, captive, MGA, or insurance broker asks…

—GLOBALSource-cited draft
DAC6 MDR Reportable Arrangements

Whenever an intermediary (tax adviser, lawyer, accountant, bank, trust…

Cross-BorderGLOBALSource-cited draft
Investment Funds REITS

Whenever a regulated investment fund, hedge fund, private equity fund,…

—GLOBALSource-cited draft
Banking Sector

Whenever a bank, neobank, payment institution, e-money institution, or…

—GLOBALSource-cited draft
Excise Tax Workflow Base

Tier 1 workflow base for excise duty skills covering harmonised excise…

Income TaxGLOBALSource-cited draft
IP Patent Box Matrix

Whenever a company holding intellectual property asks about preferenti…

Cross-BorderGLOBALSource-cited draft
Customs Duties Workflow Base

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

Cross-BorderGLOBALSource-cited draft
Global Router

Universal entry point for OpenAccountants — the open-source accounting…

—GLOBALSource-cited draft
Charity Nonprofit

Whenever a charity, nonprofit, foundation, NGO, religious organisation…

—GLOBALSource-cited draft
SAAS Digital Products

Whenever a SaaS company, digital platform, app developer, marketplace,…

—GLOBALSource-cited draft
US Major Partners—GLOBALSource-cited draft
FATCA CRS Automatic Exchange

Whenever a Financial Institution (FI), trustee, or account holder asks…

Cross-BorderGLOBALSource-cited draft
EU Intra Rates—GLOBALSource-cited draft
Asia Pacific CorridorsCross-BorderGLOBALSource-cited draft
Emerging Market CorridorsCross-BorderGLOBALSource-cited draft
Americas CorridorsCross-BorderGLOBALSource-cited draft
UK Major Partners—GLOBALSource-cited draft
EU Reverse Charge

Whenever a cross-border B2B service transaction occurs between EU memb…

VAT / GSTGLOBALSource-cited draft
IFRS Local GAAP Reconciliation

Whenever a preparer or reviewer needs to reconcile financial statement…

Cross-BorderGLOBALSource-cited draft
Statutory Audit Workflow Base

Tier 1 workflow base for statutory audit skills. Covers the audit life…

Income TaxGLOBALSource-cited draft
Ifrs3 Business Combinations

IFRS accounting for business combinations under IFRS 3 (Business Combi…

—GLOBALSource-cited draft
Property Transfer Tax Matrix

Whenever a property transaction triggers a tax on the transfer of real…

Cross-BorderGLOBALSource-cited draft
EU OSS Digital

Whenever a business sells digital services (electronically supplied se…

VAT / GSTGLOBALSource-cited draft
Financial Reporting Workflow Base

Foundation workflow base for financial-reporting (US GAAP and IFRS) co…

Income TaxGLOBALSource-cited draft
Ifrs16 Leases

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

—GLOBALSource-cited draft