All authors
Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Ga Company FormationGabon company-formation reference for SARL, SA and SAS structures, capital funding, registered office, RCCM and tax registration. Use for incorporation, entity choice, ANPI and GNI questions, with OHADA statutory defaults distinguished from unverified Gabon national derogations and current administrative requirements. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enac...Votes: 0GitHub stars: 478
- Ga Corporate And PtetSource-cited tax guide for US-GA: ga corporate and ptet. Unverified draft, pending local-accountant review.Votes: 0GitHub stars: 478
- Ga Corporate Income TaxGabon corporate income tax working reference for ordinary companies, taxable business profits, minimum tax, loss carryforwards, instalments and results declarations. It is intended for questions about IS, Impôt sur les Sociétés, corporate tax floors and annual business tax calculations. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted finance-law amendments read ...Votes: 0GitHub stars: 478
- Ga Cross BorderGabon cross-border tax reference for resident and nonresident gateways, permanent establishments, outbound payment classification, departure obligations and treaty evidence. Use for royalties, services, dividends, interest, indirect share disposals, expatriate departures and OCAM convention questions involving Gabon. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enact...Votes: 0GitHub stars: 478
- Ga Estimated Tax DepthTier 2 Georgia content skill for individual and corporate estimated tax payments covering tax year 2025. Includes Form 500-ES quarterly installment schedule (Apr 15 / Jun 15 / Sep 15 / Jan 15), safe-harbor rules (100% prior year tax or 70% current year, with 110% prior-year safe harbor for high-income taxpayers with AGI over $150,000), Form GA-8453 underpayment penalty computation, the annualized income method for seasonal income, GA Department of Revenue interest rate for underpayment penalt...Votes: 0GitHub stars: 478
- Ga FormationTier 2 Georgia content skill for entity formation covering tax year 2025. Includes the GA LLC $100 Articles of Organization, $50 Annual Registration due April 1 (administrative dissolution after 60 days non-compliance), GA C-Corp Certificate of Incorporation $100 plus $40 publication notice, PLLC for licensed professionals, foreign qualification Certificate of Authority $225, GA DOR sales tax and withholding registrations, the doing-business thresholds (post-Wayfair $100k sales / 200 transact...Votes: 0GitHub stars: 478
- Ga Income TaxGabon individual income tax reference for IRPP residence, household shares, annual bands, salary deductions and ordinary declaration gateways. Use for personal income tax, quotient familial and Gabon resident or nonresident income questions, with professional-income minimum taxes explicitly separated. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted finance-law a...Votes: 0GitHub stars: 478
- Ga Net Worth TaxTier 2 Georgia content skill for the Net Worth Tax under Form 600 Part II — a separate capital/equity tax distinct from corporate income tax. Covers tax year 2025 including the application to C-corporations, S-corporations, and LLCs taxed as corporations (NOT to sole props, partnerships, or multi-member LLCs taxed as partnerships), the tax base as the greater of issued+outstanding capital stock+paid-in-capital or net worth (assets minus liabilities), the graduated rate structure with cap at $...Votes: 0GitHub stars: 478
- Ga Payroll SocialGabon payroll reference for salary IRPP, complementary salary tax, pension contribution shares, health insurance and employer filing records. It addresses CNSS, CNAMGS, TCS and payroll withholding questions for private employment, while separating distinct contribution bases and dates. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted finance-law amendments read f...Votes: 0GitHub stars: 478
- Ga PayrollTier 2 Georgia content skill for employer payroll compliance covering tax year 2025. Includes the GA PIT 5.19% flat (reduced from 5.39% by HB 111 signed April 15, 2025, retroactive to January 1, 2025; phasing down toward 4.99% by 2030 contingent on revenue triggers), G-4 state W-4 equivalent, G-7 quarterly withholding return, GA-V payment voucher for monthly/quarterly remittance, G-1003 annual reconciliation, GA UI wage base $9,500 with rates 0.04-8.10%, Administrative Assessment 0.06%, new-h...Votes: 0GitHub stars: 478
- Ga Sales TaxUse this skill whenever asked about Georgia sales and use tax. Trigger on phrases like \"Georgia sales tax\", \"GA sales tax\", \"O.C.G.A. 48-8\", \"Georgia DOR\". ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Ga Tax OverviewGabon tax-pack intake reference for identifying the taxpayer, period and separate income, company, turnover and payroll obligations. Use for a Gabon tax overview, first-country assessment or routing a cross-border question to the correct source-ledger Guide without treating Guide presence as complete coverage. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted fina...Votes: 0GitHub stars: 478
- Ga Transfer PricingGabon transfer-pricing reference for cross-border associated enterprises, business-purpose evidence, master and local files, country-by-country reporting and documentation penalties. Use for related-party prices, management fees, low-tax recipients, group support and CbCR questions concerning a Gabon entity. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted financ...Votes: 0GitHub stars: 478
- Ga Vat GstGabon VAT reference for domestic taxable activity, registration thresholds, ordinary monthly returns, invoice evidence and the 2026 finance-law changes. Use for TVA, imported services, reduced rates, zero rating, nonresident digital suppliers and the separate solidarity contribution. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted finance-law amendments read for...Votes: 0GitHub stars: 478
- Gb Tax Relief Under The Merged SchemeA drafting guide to the merged scheme R&D expenditure credit (RDEC) for UK companies with accounting periods beginning on or after 1 April 2024, covering the credit rate, the PAYE cap, the notification and claim process, and the payment steps.Votes: 0GitHub stars: 478
- Gb Vat Eu Goods SellersUK VAT workflow for EU sellers shipping goods to Great Britain: consignment valuation, direct versus marketplace sales, UK stock, business customers, registration and returns.Votes: 0GitHub stars: 478
- Gd Annual Stamp TaxGrenada annual stamp tax calculation and calendar reference checked for 2026. Covers the previous-year gross-receipts base, rate selection around EC$300,000, the EC$36,000 exemption, minimum tax and numerical illustrations. Includes the ordinary return deadline, instalment description and the specific 2026 filing and payment extension. Use for Grenada business turnover stamp tax or annual stamp tax returns. This tax is distinct from property transfer duties and VAT. Eligibility, exemptions, s...Votes: 0GitHub stars: 478
- Gd Social ContributionsGrenada National Insurance Scheme contribution reference for 2026. Covers ordinary employee and employer percentages, monthly and weekly insurable earnings ceilings, worked monthly calculations, remittance records and the distinct self-employed payment framework. Use for Grenada NIS, payroll contributions, employer insurance or self-employed NIS. It checks the 2026 rate against the published reform timetable and excludes outdated test-site examples. The scope assumes ordinary coverage has bee...Votes: 0GitHub stars: 478
- Gd Vat RegistrationGrenada VAT registration and return administration reference checked for 2026. Covers the ordinary taxable-supplies threshold, aggregation of activities, public-entertainment registration, backward and forward turnover monitoring, return timing and deregistration requests. Use for Grenada VAT registration, EC$300,000 threshold, taxable turnover or VAT compliance administration. This Guide deliberately does not calculate output tax because the retrieved current summary is insufficient to estab...Votes: 0GitHub stars: 478
- Ge Company FormationCompany formation and entity choice in Georgia (the country, GE) for 2026, under the Law of Georgia on Entrepreneurs (No 875-V of 2 August 2021, in force 1 January 2022). Covers the legal forms (individual entrepreneur, general and limited partnership, limited liability company, joint-stock company, cooperative) and branches of foreign companies; capital rules (no minimum for an LLC, GEL 100,000 for a joint-stock company); the instrument of incorporation and how signatures are certified; regi...Votes: 0GitHub stars: 478
- Ge Corporate Income TaxProfit tax (corporate income tax) in Georgia (the country, GE) for tax year 2026, under Chapter XIII of the Tax Code of Georgia. Covers who pays; the distributed-profit model, where a company pays 15% only when it pays dividends, spends money on things unrelated to its business, gives things away free, or exceeds the 1% entertainment cap; the 0.85 gross-up; the 20% annual-profit regime for banks, credit unions, microfinance organisations and loan providers; the international company 5% rate; ...Votes: 0GitHub stars: 478
- Ge Cross BorderCross-border tax in Georgia (the country, GE, currency GEL; not the US state) for tax year 2026, under the Tax Code of Georgia. Covers residence of individuals (183 days) and companies (place of business or management), permanent establishment including the three-month management rule, Georgian-source income, withholding on payments to non-residents (dividends, interest and royalties 5%; international telecom and transport 10%; other Georgian-source income 10%; salary 20%; 15% on interest, ro...Votes: 0GitHub stars: 478
- Ge Tax OverviewTax overview for Georgia (the country, GE) for tax year 2026: one page on how the system works under the Tax Code of Georgia and who runs it (the Revenue Service, rs.ge). Covers the tax year and the national and local taxes; the Georgian lari; residence for individuals (183 days in any 12 months) and companies (place of business or management); the flat 20% personal income tax and the exemption for income that is not from a Georgian source; the 1% small business and 0% micro business regimes;...Votes: 0GitHub stars: 478
- Ge Transfer PricingTransfer pricing in Georgia (the country, GE, currency GEL; not the US state) for tax year 2026, under Chapter XVII of the Tax Code (arts. 126 to 129^1) and the Minister of Finance Instruction on international controlled transactions (Order No 423 of 18 December 2013, as amended to Order No 331 of 2 October 2024). Covers related persons and the 50% test, which transactions are controlled (cross-border related parties, any transaction with a resident of a preferential tax country, dealings wit...Votes: 0GitHub stars: 478
- General Uae Corporate Tax GuideRates, Free Zone (QFZP) rules, Small Business Relief, deductions, deadlines and penalties for UAE Corporate Tax — source-cited to the FTA.Votes: 0GitHub stars: 478
- Georgia Corporate Income Tax Returns Form 600Georgia Corporate Income Tax Return (Form 600) — STARTER DRAFTVotes: 0GitHub stars: 478
- Georgia Income TaxPersonal income tax in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026 under the Tax Code of Georgia. Covers residence (183 days in any 12 months), the flat 20% rate, the 5% rates for residential rent and for gains on a flat, house or car, the holding-period exemptions, the exemption for foreign-source income of residents, micro business status (0%, GEL 30,000, no staff) and small business status (1%, then 3% from the month gross income passes GEL 500...Votes: 0GitHub stars: 478
- Georgia Individual Tax Return Form 500Georgia Individual Income Tax Return (Form 500) — STARTER DRAFTVotes: 0GitHub stars: 478
- Georgia PayrollPayroll for employers in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026. Covers who must withhold income tax from salary (Tax Code art. 154), the flat 20% rate, the employee's 2% funded pension contribution and why it comes off the income tax base, the employer's 2% contribution on top of pay, the state co-contribution (2% on the first GEL 24,000 a year, 1% up to GEL 60,000, nothing above), who must join the scheme and the age-40 opt-out, benefits in...Votes: 0GitHub stars: 478
- Georgia Social ContributionsSocial contributions in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026: the funded pension under the Law of Georgia on Funded Pension, the only contribution levied on earnings. Covers who must join (employees, except those who were 60 or 55 before the Law), voluntary joining for older employees and the self-employed, the age-40 opt-out, the rates (employee 2%, employer 2%, self-employed 4%, state 2% on the first GEL 24,000 of the year's income and 1%...Votes: 0GitHub stars: 478
- Georgia Tax OptimizationUse this skill whenever asked about reducing tax in Georgia (country), tax planning, or legal strategies to minimise tax for an individual entrepreneur, IT business or small company in Georgia, tax year 2026. Trigger on phrases like \"reduce tax Georgia\", \"1% tax Georgia\", \"small business status\", \"individual entrepreneur Georgia\", \"micro business status\", \"Georgia turnover tax\", \"virtual zone Georgia\", \"international company status Georgia\", \"IT company tax Georgia\", \"save ...Votes: 0GitHub stars: 478
- Georgia VatVAT in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026 under Section VI of the Tax Code of Georgia. Covers who is a taxable person, compulsory registration within 2 business days of passing GEL 100,000 of taxable supplies in any 12 months, voluntary registration, the single 18% rate, exemptions with and without the right of deduction (exports, international transport, tour operators, financial services, land, medical and education), place of supply of...Votes: 0GitHub stars: 478
- Germany BookkeepingUse this skill whenever asked about bookkeeping, chart of accounts, Kontenrahmen, SKR03, SKR04, financial statements, P&L format, balance sheet layout, bank reconciliation, expense classification, asset capitalisation, GWG, or day-to-day accounting for a German entity. Trigger on phrases like \"Kontenrahmen\", \"SKR03\", \"SKR04\", \"HGB\", \"Buchhaltung\", \"chart of accounts Germany\", \"EÜR\", \"Einnahmen-Überschussrechnung\", \"Bilanz\", \"GuV\", \"capitalise or expense Germany\", \"GWG t...Votes: 0GitHub stars: 478
- Germany EinvoiceUse this skill whenever asked about German e-invoicing, XRechnung, ZUGFeRD, ERechV, E-Rechnungsverordnung, Peppol BIS Billing Germany, Leitweg-ID, OZG-RE invoice portal, B2B e-invoicing mandate Germany, Wachstumschancengesetz, EN 16931 Germany, GoBD e-invoice archiving, or any question about issuing, receiving, validating, or archiving electronic invoices in Germany. Also trigger when preparing XRechnung XML invoices, configuring Peppol endpoints for German public-sector invoicing, handling B...Votes: 0GitHub stars: 478
- Germany Financial StatementsUse this skill when preparing, reviewing, or advising on annual financial statements (Jahresabschluss) for a German company. Trigger on phrases like \"Jahresabschluss\", \"HGB\", \"Handelsgesetzbuch\", \"Bundesanzeiger\", \"Unternehmensregister\", \"Offenlegung\", \"Bilanz\", \"GuV\", \"GmbH accounts\", \"Kapitalgesellschaft\", \"audit Germany\", \"Kleinstkapitalgesellschaft\", \"kleine Kapitalgesellschaft\", or any question about preparing and filing statutory accounts under German commercia...Votes: 0GitHub stars: 478
- Germany FormationUse this skill whenever asked about forming, incorporating, or registering a company in Germany. Trigger on phrases like \"set up a company in Germany\", \"GmbH formation\", \"UG gründen\", \"Handelsregister\", \"German company formation\", \"register a business Germany\", \"Gesellschaft mit beschränkter Haftung\", \"Unternehmergesellschaft\", \"German notary\", \"Gewerbeanmeldung\", or any question about starting a business entity in Germany. Covers entity types (GmbH, UG, AG, GbR, KG), regi...Votes: 0GitHub stars: 478
- Germany Income TaxUse this skill to turn a German self-employed person's year of bank transactions into profit (Anlage EÜR) and the 2026 income tax, for a Freiberufler (Anlage S) or a sole trader (Anlage G) resident in Germany. Tax year 2026, filed in 2027. Covers sorting receipts and costs, the § 4(5) EStG limits (entertainment 70%, gifts EUR 50, home office EUR 6 a day up to EUR 1,260), cars, low-value assets (EUR 800), depreciation, § 7g, the § 19 UStG small-business limits (EUR 25,000 / 100,000), the 2026 ...Votes: 0GitHub stars: 478
- Germany Tax OptimizationUse this skill whenever asked about reducing tax in Germany, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals in Germany. Trigger on phrases like \"reduce tax\", \"tax planning\", \"save tax\", \"optimize\", \"allowances\", \"deductions I'm missing\", \"Steuern sparen\", \"Steueroptimierung\", \"Steuerlast senken\". ALWAYS read this skill before ad...Votes: 0GitHub stars: 478
- Germany To Switzerland Cross Border TaxUse this skill for a German resident who works in Switzerland, or a German who moves there, tax year 2026. Covers the frontier commuter (Grenzgänger) rule in art. 15a of the Germany-Switzerland treaty: Swiss withholding capped at 4.5% of gross pay with a Gre-1 residence certificate, the 60 non-return days test, the new 20% regular-return test and the 2026 protocol, home office days, part-year and part-time limits, and the German credit of the Swiss tax under § 36 EStG. Also covers weekly stay...Votes: 0GitHub stars: 478
- Germany Transfer PricingUse this skill whenever asked about Germany transfer pricing rules, documentation requirements, or Verrechnungspreise compliance. Trigger on phrases like \"transfer pricing Germany\", \"German TP documentation\", \"Verrechnungspreise\", \"master file Germany\", \"local file Germany\", \"CbCR Germany\", \"APA Germany\", \"§90 AO\", \"transaction matrix Germany\", \"BZSt\", or any question about intercompany pricing for German entities.Votes: 0GitHub stars: 478
- Germany Vat ReturnGerman VAT for tax year 2026, centred on the monthly or quarterly advance return (Umsatzsteuer-Voranmeldung, form USt 1 A) under standard taxation. Covers the 19% and 7% rates, including the 7% rate on restaurant and catering services (drinks excluded) from 1 January 2026; the small business limits of § 19 UStG (EUR 25,000 and EUR 100,000); monthly or quarterly filing (EUR 9,000 and EUR 2,000), the 10th-day deadline, the one-month extension and the 1/11 special prepayment; the annual return d...Votes: 0GitHub stars: 478
- Gf Import Octroi And VatFrench Guiana goods-import reference for businesses and other importers using the July 2026 territorial octroi de mer tariff. Distinguishes VAT non-application from external and regional octroi, explains customs-value calculations and separates import rates from local-production rates. Includes verified tariff examples, evidence needed before claiming exemptions, and the date boundary for the revised tariff. Covers goods rather than services, and does not determine customs classification, ori...Votes: 0GitHub stars: 478
- Gf Space Sector OctroiFrench Guiana space-sector import relief reference for operations from August 2026 under territorial deliberations AP-2026-56 and AP-2026-57. Explains the residual octroi rate, continuing regional levy, activity and goods annex requirements, exclusive operational use, service-operator evidence and restrictions on combining exemptions. Includes an illustrative computation and exclusion cases for ordinary logistics and goods with alternative uses. This is a narrow source-cited draft, not automa...Votes: 0GitHub stars: 478
- Gg Company Accounts And ReportingGuernsey company accounting and reporting reference for ordinary local trading companies limited by shares. Covers transaction records, retention, annual accounts, financial periods, member circulation, audit-waiver timing and the separate annual validation. Includes December-incorporation and advance-waiver examples, a document workflow and explicit gaps for audit-excluded companies and specialised entities. Prepared for 2026 from Guernsey Registry primary guidance, including the current ann...Votes: 0GitHub stars: 478
- Gg Company FormationGuernsey local company incorporation reference covering the licensed applicant, founder, director, registered office and resident agent, application documents, ownership information, person registration and Registry fees. Includes a recomputable fee example and post-incorporation handover controls. Based on primary Registry guidance checked in October 2026; current statutory reconciliation, complex ownership and specialised entities remain outside this research draft. Independent whole-pack s...Votes: 0GitHub stars: 478
- Gg Corporate Tax SubstancePrepare calendar-year 2026 corporate tax classification and compliance working papers. This draft does not calculate Pillar Two, regulated-sector special rules, exemption applications or every company-law obligation. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence requirements and computation examples. Retain source evidence and effective dates; unresolved points and professional review remain explicit. Use the linked official mater...Votes: 0GitHub stars: 478
- Gg Gst TransitionPrepare Guernsey and Alderney GST transition working papers from the October 2026 approved tax reform package. Distinguish the published 2029 timetable and illustrative price calculations from enacted charging, registration and return requirements. Covers the adopted commencement safeguards, operational evidence needed before implementation, and the relationship with income-tax, social-security and benefit changes. Use for GST readiness, planned pricing and review of reform assumptions. This ...Votes: 0GitHub stars: 478
- Gg Individual Income TaxPrepare ordinary calendar-year 2026 individual tax working papers for the Guernsey income-tax jurisdiction. Cap screening and conditional full-year cap comparisons are included; full statutory cap eligibility, resident-only elections, trusts, pension encashments and foreign-tax relief remain outside these calculations. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence requirements and computation examples. Retain source evidence and e...Votes: 0GitHub stars: 478
- Gg Payroll Social InsurancePrepare ordinary 2026 Class 1 payroll and Class 2/Class 3 contribution working papers, including current-year income bases, mixed employment/self-employment, assessment certificates and reassessments. Includes ordinary benefit valuation, vehicle and housing scales, and ETI reporting. Exact threshold, rounding and discretionary partial-year outcomes remain subject to the stated limits. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence ...Votes: 0GitHub stars: 478
- Gg Property Document DutyPrepare Guernsey property document-duty working papers for 2026 conveyances, including graduated rates, the repealed additional-property surcharge, conditional downsizing relief and transaction evidence. Use for document duty, property purchase costs, realty versus personalty and the 2025 surcharge transition. This source-cited draft covers the island of Guernsey and does not extend these rates to Alderney or Sark. It supplies recomputable examples using established chargeable realty values, ...Votes: 0GitHub stars: 478