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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 · 241 jurisdictions

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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
IL New Immigrant

Israel new immigrant and returning resident 10-year tax exemption on f…

—IsraelSource-cited draft
ID Withholding

Whenever asked to compute, classify, or review Indonesian withholding …

Showing 1701–1727 of 1727 Guides

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Know this subject? Review a Guide.

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

US Federal

58 Guides · Awaiting review

Spain

22 Guides · Awaiting review

Australia

20 Guides · Awaiting review

Canada

35 Guides · Partner: Edgar Lautsyus

Cross-Border
Indonesia
Accountant-reviewed
UK Statutory Residence Test

For any question about UK tax residency. Trigger on: "UK tax resident"…

—United KingdomSource-cited draft
MT Freelance Intake

When a user asks for help preparing their Malta tax returns AND mentio…

Income TaxMaltaSource-cited draft
Cross Border Tax Router

Entry point for the OpenAccountants cross-border / international perso…

Cross-BorderGLOBALSource-cited draft
German Freelancer Income Tax

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, …

Income TaxGermanySource-cited draft
German UStVA (VAT Return)

Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, …

VAT / GSTGermanySource-cited draft
Cross Border Tax Workflow Base

Foundation workflow base for cross-border / international personal-tax…

Cross-BorderGLOBALSource-cited draft
Malta Income Tax

Whenever asked about Malta income tax for self-employed individuals. T…

Income TaxMaltaSource-cited draft
Malta VAT Return

Whenever asked to prepare, review, or classify transactions for a Malt…

VAT / GSTMaltaSource-cited draft
US Feie Ftc

US federal tax for citizens and green-card holders living abroad: the …

—US FederalSource-cited draft
Malta SSC

Whenever asked about Malta Social Security Contributions (SSC) for sel…

PayrollMaltaSource-cited draft
US Fbar FATCA Reporting

US foreign-account and foreign-asset reporting for US persons: the FBA…

Cross-BorderUS FederalSource-cited draft
US CFC GILTI

US anti-deferral rules for US persons owning foreign corporations: Con…

Cross-BorderUS FederalSource-cited draft
MT Estimated Tax

Whenever asked about Malta provisional tax (estimated tax) for self-em…

Income TaxMaltaSource-cited draft
US Foreign Trust Reporting

US taxation and reporting of foreign trusts for US persons: the court/…

—US FederalSource-cited draft
MT Rental Income

Whenever asked about Malta rental income taxation. Trigger on phrases …

Income TaxMaltaSource-cited draft
MT Crypto Tax

Whenever asked about Malta cryptocurrency or digital asset taxation. T…

Crypto TaxMaltaSource-cited draft
US Expatriation Exit Tax

US expatriation tax for citizens renouncing and long-term green-card h…

Income TaxUS FederalSource-cited draft
Malta Bookkeeping

Whenever asked about bookkeeping, chart of accounts, financial stateme…

BookkeepingMaltaSource-cited draft
Malta Payroll

Whenever asked about Malta payroll processing for employed persons. Tr…

PayrollMaltaSource-cited draft
Malta Formation

Whenever asked about forming, incorporating, or registering a company …

Company FormationMaltaSource-cited draft
Malta Financial Statements

When preparing, reviewing, or advising on annual financial statements …

Financial StatementsMaltaSource-cited draft
Malta Transfer Pricing

Whenever asked about Malta transfer pricing rules, documentation requi…

Transfer PricingMaltaSource-cited draft
Malta Tax Optimization

Whenever asked about reducing tax in Malta, tax planning, saving tax, …

Tax OptimizationMaltaSource-cited draft
MT Return Assembly

Final orchestrator skill that assembles the complete Malta filing pack…

Income TaxMaltaSource-cited draft
EU VAT Directive

Tier 2 EU regional layer containing Council Directive 2006/112/EC cont…

VAT / GSTEU (general)Source-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner