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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 · 1548 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.
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— do not use for current work.
NameDomainJurisdictionStatus
Financial Reporting Router

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

—GLOBALSource-cited draft
CA Form 3853 Coverage

Tier 2 California content skill for Form 3853 (Health Coverage Exempti…

Showing 1–50 of 1548 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

US Federal

58 Guides · Awaiting review

Spain

22 Guides · Awaiting review

Australia

20 Guides · Awaiting review

Canada

35 Guides · Partner: Edgar Lautsyus

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California
Source-cited draft
Oecd Model Treaty Defaults

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

Cross-BorderInternational / OtherSource-cited draft
ES Social Contributions

Whenever asked about Spanish self-employed social contributions (cuota…

PayrollSpainSource-cited draft
Switzerland Crypto Tax

Whenever asked about Switzerland cryptocurrency or digital asset taxat…

Crypto TaxSwitzerlandSource-cited draft
ZA Capital Gains

South Africa capital gains tax: 40% inclusion rate for individuals, an…

Income TaxSouth AfricaSource-cited draft
Dominican Republic Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Dominican Re…

Company FormationDominican RepublicSource-cited draft
US GAAP Asc842 Leases

US GAAP lease accounting under ASC 842 (Leases). Covers the lessee dua…

—US FederalSource-cited draft
Dominican Republic Tax Optimization

Whenever asked about reducing tax in the Dominican Republic, tax plann…

Tax OptimizationDominican RepublicSource-cited draft
SA Zakat

Whenever asked about Saudi Arabian Zakat — the religious-origin wealth…

—Saudi ArabiaSource-cited draft
Digital Services Tax Matrix

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

Cross-BorderGLOBALSource-cited draft
NO Capital Gains

Norway capital gains tax: 22% rate, shield deduction (skjermingsfradra…

Income TaxNorwaySource-cited draft
CY Non Dom

For any question about Cyprus non-domicile status. Trigger on: "Cyprus…

—CyprusSource-cited draft
ES Beckham

Spain Beckham Law (Régimen Especial para Trabajadores Desplazados): 24…

—SpainSource-cited draft
Croatia Social Security Contributions (Doprinosi) -- Employment

Whenever asked about Croatian social security contributions (doprinosi…

PayrollCroatiaSource-cited draft
CA Nonresident Cgt

Canada non-resident capital gains: Section 116 clearance certificate, …

—CanadaSource-cited draft
Senegal Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)

Whenever asked about Senegal payroll processing for employed persons. …

PayrollSenegalSource-cited draft
IE Cgt

ALWAYS read this skill before touching any Irish Capital Gains Tax wor…

—IrelandSource-cited draft
Global Travel Expenses

Travel expense classification patterns for freelancers and small busin…

—GLOBALSource-cited draft
Global Vehicle Expenses

Vehicle expense deduction rules across the top 10 jurisdictions for fr…

—GLOBALSource-cited draft
CN Fapiao Einvoice

当被问及任何中国发票管理、增值税专用发票、增值税普通发票、数电发票(全面数字化的电子发票)、数字化电子发票、金税四期、电子税务局开票、发票真…

E-InvoicingChinaSource-cited draft
Global Home Office

Home office expense patterns and deduction rules across the top 10 jur…

—GLOBALSource-cited draft
Workflow Base

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

Income TaxGLOBALSource-cited draft
VAT Workflow Base

Tier 1 workflow base for VAT return preparation skills. Contains the u…

VAT / GSTGLOBALSource-cited draft
Global Ad Platforms

Pattern library for advertising platforms appearing on bank statements…

—GLOBALSource-cited draft
UA Return Assembly

Final orchestrator that assembles the complete Ukrainian ФОП (FOP) fil…

Income TaxUkraineSource-cited draft
UA Freelance Intake

Required entry point for the Ukraine self-employed (ФОП) workflow: an …

Income TaxUkraineSource-cited draft
RU Freelance Intake

When a user asks for help with their Russian taxes AND mentions freela…

Income TaxRussiaSource-cited draft
RU Return Assembly

As the final orchestrator that assembles the complete Russian filing p…

Income TaxRussiaSource-cited draft
CA Return Assembly

Final orchestrator skill that assembles the complete Canadian filing p…

Income TaxCanadaSource-cited draft
AU Return Assembly

Final orchestrator skill that assembles the complete Australian filing…

Income TaxAustraliaSource-cited draft
ES Return Assembly

Final orchestrator skill that assembles the complete Spain filing pack…

Income TaxSpainSource-cited draft
MI Return Assembly

Final capstone orchestrator that assembles the complete federal + Mich…

Income TaxMichiganSource-cited draft
ND Return Assembly

Final capstone orchestrator that assembles the complete federal + Nort…

Income TaxNorth DakotaSource-cited draft
IE Payroll

Whenever asked to compute, review, or advise on end-to-end Irish month…

PayrollIrelandSource-cited draft
NY LLC Filing Fee IT 204 Ll

Tier 2 New York content skill for preparing Form IT-204-LL (Partnershi…

Company FormationNew YorkSource-cited draft
Romania Corporate Income Tax

Source-cited draft: corporate income tax for Romania (tax year 2025) —…

Income TaxRomaniaSource-cited draft
Spain Crypto Tax

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

Crypto TaxSpainSource-cited draft
Montenegro Personal Income Tax -- Self-Employed

Whenever asked about Montenegro personal income tax (porez na dohodak …

Income TaxMontenegroSource-cited draft
US Secure 2 And Retirement Updates

Tier 2 US federal content skill for SECURE Act 2.0 (Division T of CAA …

—US FederalSource-cited draft
Albania VAT

Whenever asked to prepare, review, or classify transactions for an Alb…

VAT / GSTAlbaniaSource-cited draft
Côte d'Ivoire (Ivory Coast) Income Tax

Whenever asked about Côte d'Ivoire (Ivory Coast) personal income tax, …

Income TaxCôte d'IvoireSource-cited draft
Taiwan VAT

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

VAT / GSTTaiwanSource-cited draft
IL Tax Withholding

When advising on Israeli tax withholding at source (ניכוי מס במקור — N…

Cross-BorderIsraelSource-cited draft
Oil Gas Extractives

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

—GLOBALSource-cited draft
Mali Tax Overview

Source-cited draft: tax overview for Mali (tax year 2025) — rates, thr…

Income TaxMaliSource-cited draft
Uruguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)

Whenever asked about Uruguay payroll processing for employed persons. …

PayrollUruguaySource-cited draft
SA Return Assembly

Whenever asked to assemble, finalize, or package a Saudi Arabian annua…

Income TaxSaudi ArabiaSource-cited draft
Estonia Personal Income Tax -- Self-Employed (FIE) & Individuals

Whenever asked about Estonia personal income tax for self-employed ind…

Income TaxEstoniaSource-cited draft
Iraq Tax Overview

Source-cited draft: tax overview for Iraq (tax year 2025) — rates, thr…

Income TaxIraqSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner