openaccountants
GuidesBuild a GuideThe Open AccountantsDevelopers
openaccountants

AI makes tax knowledge abundant. OpenAccountants makes tax work trustworthy.

Brand kit

Explore

Tax GuidesTax CalendarOpen Accountants

Use OpenAccountants

Add to your AIThe Open AccountantsFor Developers

Project

AboutHow It WorksBlogPodcastGitHub

Trust

Review MethodSecurityPrivacyTermsContact

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

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.

The open Tax Guides

Open Tax Guides for the AI you already use

Build a Guide

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.

1796 Guides · 61 matching · 244 jurisdictions

Loading the map…

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.

GLOBAL · 61 Guides

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

Become an Open Accountant
NameDomainJurisdictionStatus
Financial Reporting Router

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

—GLOBALSource-cited draft
RD Tax Credits Matrix

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

Showing 1–50 of 61 Guides

Page 1 of 2Next

Know this subject? Build a Guide.

1796 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.

Jurisdiction page

Build a Guide for this jurisdiction, under your name, and colleagues attest to the ones they stand behind.

Build a GuideBecome an Open Accountant
Cross-Border
GLOBAL
Source-cited draft
EU Reverse Charge

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

VAT / GSTGLOBALSource-cited draft
Wealth Estate Tax Workflow Base

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

Income TaxGLOBALSource-cited draft
Pillar Two GLOBE Minimum Tax

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

Cross-BorderGLOBALSource-cited draft
Non EU Export Services

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

VAT / GSTGLOBALSource-cited draft
Threshold Alerts

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

—GLOBALSource-cited draft
Charity Nonprofit

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

—GLOBALSource-cited draft
Tax Controversy Map Apa

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

Cross-BorderGLOBALSource-cited draft
Banking Sector

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

—GLOBALSource-cited draft
Customs Duties Workflow Base

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

Cross-BorderGLOBALSource-cited draft
Oil Gas Extractives

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

—GLOBALSource-cited draft
Construction Sector

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

—GLOBALSource-cited draft
Withholding Tax Matrix

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

Cross-BorderGLOBALSource-cited draft
Ifrs3 Business Combinations

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

—GLOBALSource-cited draft
Optimisation Advisor

Intelligence skill that identifies tax savings opportunities after the…

—GLOBALSource-cited draft
Global Ad Platforms

Pattern library for advertising platforms appearing on bank statements…

—GLOBALSource-cited draft
Ifrs16 Leases

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

—GLOBALSource-cited draft
Statutory Audit Workflow Base

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

Income TaxGLOBALSource-cited draft
Wealth Tax Matrix

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

Cross-BorderGLOBALSource-cited draft
Shipping Aviation Tonnage Tax

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

Income TaxGLOBALSource-cited draft
Insurance Sector

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

—GLOBALSource-cited draft
Permanent Establishment Risk

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

Cross-BorderGLOBALSource-cited draft
Free Zones Sez Matrix

Whenever a company asks about establishing or trading through a free z…

Cross-BorderGLOBALSource-cited draft
Global Payment Processors

Classification rules for payment processor transactions — the number o…

—GLOBALSource-cited draft
Saf T Realtime Ereporting Matrix

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

Cross-BorderGLOBALSource-cited draft
Stamp Duty Matrix

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

Cross-BorderGLOBALSource-cited draft
Excise Tax Workflow Base

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

Income TaxGLOBALSource-cited draft
Ias32 Debt Vs Equity

IFRS classification of issued financial instruments as financial liabi…

—GLOBALSource-cited draft
EU OSS Digital

Whenever a business sells digital services (electronically supplied se…

VAT / GSTGLOBALSource-cited draft
IFRS Local GAAP Reconciliation

Whenever a preparer or reviewer needs to reconcile financial statement…

Cross-BorderGLOBALSource-cited draft
Digital Services Tax Matrix

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

Cross-BorderGLOBALSource-cited draft
SAAS Digital Products

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

—GLOBALSource-cited draft
Deadline Engine

Intelligence skill that generates a personalised filing calendar based…

—GLOBALSource-cited draft
Global Marketplaces Banking Fees

Pattern library for online marketplaces (Etsy, eBay, Amazon Seller, Al…

—GLOBALSource-cited draft
US Major Partners—GLOBALSource-cited draft
EU Intra Rates—GLOBALSource-cited draft
Americas CorridorsCross-BorderGLOBALSource-cited draft
Asia Pacific CorridorsCross-BorderGLOBALSource-cited draft
UK Major Partners—GLOBALSource-cited draft
Financial Reporting Workflow Base

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

Income TaxGLOBALSource-cited draft
Global Router

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

—GLOBALSource-cited draft
DAC6 MDR Reportable Arrangements

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

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
Property Transfer Tax Matrix

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

Cross-BorderGLOBALSource-cited draft
Emerging Market CorridorsCross-BorderGLOBALSource-cited draft
Global Productivity Tools

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

—GLOBALSource-cited draft
IP Patent Box Matrix

Whenever a company holding intellectual property asks about preferenti…

Cross-BorderGLOBALSource-cited draft
FATCA CRS Automatic Exchange

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

Cross-BorderGLOBALSource-cited draft
Global Cloud Infrastructure

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

—GLOBALSource-cited draft