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© 2026 OpenAccountants. Accounting services and free, source-cited Guides.

OpenAccountants does accounting and tax work for business owners under a separate written engagement. Our free Guides and automated outputs are general reference material; using them does not create an engagement or submit a filing.

The open Guides

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Read our accounting and tax Guides, check their sources, or use them with your AI. Each Guide shows its author and whether another accountant has checked its method.

Authorship and an independent check are different. Check the applicable period and official sources before using a figure.

1893 Guides · 60 matching · 245 jurisdictions

What the authorship and review labels mean
Checked by an accountant
— An accountant other than the author reviewed the method of this version — which rules apply, in what order, under what conditions — and publicly stands behind it. Individual figures carry the official source as their authority.
Accountant-authored
— Built and published by a named accountant approved on OpenAccountants. The Guide states what we hold on them: a published licence number, or that their credentials are self-declared. Not yet independently attested.
Team-built or unapproved
— Built by our team or awaiting approval. No independent accountant check is recorded.

GLOBAL · 60 Guides

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

Become an Open Accountant
NameDomainJurisdictionStatus
Workflow Base
Built by Michael Cutajar and the OpenAccountants team

Universal workflow base for all tax and compliance skills worldwide. C…

Income TaxGLOBAL

Showing 1–50 of 60 Guides

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1893 Guides across 245 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

60 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
Built by Michael Cutajar and the OpenAccountants team
Wealth Estate Tax Workflow Base
Built by Michael Cutajar and the OpenAccountants team

Workflow base for wealth tax, inheritance / estate tax, gift tax, and …

Income TaxGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Threshold Alerts
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Charity Nonprofit
Built by Michael Cutajar and the OpenAccountants team

A charity, nonprofit, foundation, NGO, religious organisation, or soci…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Financial Reporting Router
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global Home Office
Built by Michael Cutajar and the OpenAccountants team

Home office and working from home deductions: a shared method (employe…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global Ad Platforms
Built by Michael Cutajar and the OpenAccountants team

Pattern library for advertising platforms appearing on bank statements…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Shipping Aviation Tonnage Tax
Built by Michael Cutajar and the OpenAccountants team

A shipping company, vessel operator, ship owner, ship manager, or avia…

Income TaxGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Optimisation Advisor
Built by Michael Cutajar and the OpenAccountants team

Intelligence skill that identifies tax savings opportunities after the…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global Router
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
DAC6 MDR Reportable Arrangements
Built by Michael Cutajar and the OpenAccountants team

An intermediary (tax adviser, lawyer, accountant, bank, trust company)…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Digital Services Tax Matrix
Built by Michael Cutajar and the OpenAccountants team

A digital services provider asks about country-level Digital Services …

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Permanent Establishment Risk
Built by Michael Cutajar and the OpenAccountants team

A freelancer or small business has cross-border activity that might cr…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global Payment Processors
Built by Michael Cutajar and the OpenAccountants team

Classification rules for payment processor transactions — the number o…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Excise Tax Workflow Base
Built by Michael Cutajar and the OpenAccountants team

Workflow base for excise duty skills covering harmonised excise on ene…

Income TaxGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Statutory Audit Workflow Base
Built by Michael Cutajar and the OpenAccountants team

Workflow base for statutory audit skills. Covers the audit lifecycle —…

Income TaxGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Property Transfer Tax Matrix
Built by Michael Cutajar and the OpenAccountants team

A property transaction triggers a tax on the transfer of real estate.

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Ifrs16 Leases
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Asia Pacific Corridors
Built by Michael Cutajar and the OpenAccountants team
Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
US Major Partners
Built by Michael Cutajar and the OpenAccountants team
—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
EU Intra Rates
Built by Michael Cutajar and the OpenAccountants team
—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
UK Major Partners
Built by Michael Cutajar and the OpenAccountants team
—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Americas Corridors
Built by Michael Cutajar and the OpenAccountants team
Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
RD Tax Credits Matrix
Built by Michael Cutajar and the OpenAccountants team

A company asks about claiming a research and development tax credit, s…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Banking Sector
Built by Michael Cutajar and the OpenAccountants team

A bank, neobank, payment institution, e-money institution, or regulate…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Inheritance Estate Gift Matrix
Built by Michael Cutajar and the OpenAccountants team

An executor, donor, donee, or beneficiary asks about inheritance tax (…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
IFRS Local GAAP Reconciliation
Built by Michael Cutajar and the OpenAccountants team

A preparer or reviewer needs to reconcile financial statements between…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global Cloud Infrastructure
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
FATCA CRS Automatic Exchange
Built by Michael Cutajar and the OpenAccountants team

A Financial Institution (FI), trustee, or account holder asks about au…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Emerging Market Corridors
Built by Michael Cutajar and the OpenAccountants team
Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Investment Funds REITS
Built by Michael Cutajar and the OpenAccountants team

A regulated investment fund, hedge fund, private equity fund, real est…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
VAT Workflow Base
Built by Michael Cutajar and the OpenAccountants team

Workflow base for VAT return preparation skills. Contains the universa…

VAT / GSTGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Withholding Tax Matrix
Built by Michael Cutajar and the OpenAccountants team

A freelancer or small business receives or makes a cross-border paymen…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Customs Duties Workflow Base
Built by Michael Cutajar and the OpenAccountants team

Workflow base for customs duty skills. Covers the customs declaration …

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Ias32 Debt Vs Equity
Built by Michael Cutajar and the OpenAccountants team

IFRS classification of issued financial instruments as financial liabi…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global Marketplaces Banking Fees
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Ifrs3 Business Combinations
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Tax Controversy Map Apa
Built by Michael Cutajar and the OpenAccountants team

A taxpayer faces a tax authority enquiry, audit, assessment, appeal, d…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Financial Reporting Workflow Base
Built by Michael Cutajar and the OpenAccountants team

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

Income TaxGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Oil Gas Extractives
Built by Michael Cutajar and the OpenAccountants team

A producer, refiner, miner, oilfield services company, midstream opera…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Ifrs15 Revenue
Built by Michael Cutajar and the OpenAccountants team

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

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Free Zones Sez Matrix
Built by Michael Cutajar and the OpenAccountants team

A company asks about establishing or trading through a free zone, spec…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Insurance Sector
Built by Michael Cutajar and the OpenAccountants team

An insurer, reinsurer, captive, MGA, or insurance broker asks about ac…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
EU OSS Digital
Built by Michael Cutajar and the OpenAccountants team

A business sells digital services (electronically supplied services) B…

VAT / GSTGLOBALBuilt by Michael Cutajar and the OpenAccountants team
IP Patent Box Matrix
Built by Michael Cutajar and the OpenAccountants team

A company holding intellectual property asks about preferential tax re…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Non EU Export Services
Built by Michael Cutajar and the OpenAccountants team

A freelancer or small business sells services to a client located outs…

VAT / GSTGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Global SAAS Vendors
Built by Michael Cutajar and the OpenAccountants team

Deterministic lookup table of 100+ common SaaS/tech vendors that appea…

—GLOBALBuilt by Michael Cutajar and the OpenAccountants team
Wealth Tax Matrix
Built by Michael Cutajar and the OpenAccountants team

An individual asks about annual net wealth tax exposure.

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Saf T Realtime Ereporting Matrix
Built by Michael Cutajar and the OpenAccountants team

A tax preparer, ERP implementer, or e-invoicing project asks about cou…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team
Pillar Two GLOBE Minimum Tax
Built by Michael Cutajar and the OpenAccountants team

A multinational enterprise (MNE) group with consolidated revenue at or…

Cross-BorderGLOBALBuilt by Michael Cutajar and the OpenAccountants team