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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Gg Secondary PensionsPrepare 2026 Guernsey secondary-pension enrolment and contribution working papers for employers. Covers designated and voluntary employees, phased employer start dates, minimum contributions, the earnings base, enrolment deferral, opt-outs, refunds, re-enrolment and quarterly reporting. Distinguishes payments to the pension provider from Revenue Service returns and social-insurance contributions. Use for workplace pension setup, payroll contribution calculations and compliance reviews. Based ...Votes: 0GitHub stars: 478
- Gg Transfer Pricing And Connected TransactionsPrepare Guernsey 2026 domestic connected-transaction and transfer-pricing working papers from the verified income-tax base, anti-avoidance, connected machinery-sale and records rules. Identify the actual adjustment power before changing a price or deduction. Covers the section 108 market-value and written-election calculations, the Revenue Service's approved associated-company reporting treatment, company-by-company evidence, retention periods, omitted-income notifications and information-not...Votes: 0GitHub stars: 478
- Gg Uk Treaty Employment And ReliefApply the UK–Guernsey treaty's residence and ordinary employment-income tests and prepare a Guernsey foreign-tax-credit working paper. Covers territorial scope, individual and entity residence conflicts, the three short-visit employment conditions, the credit ceiling, permanent establishments, business-profit attribution, associated-enterprise adjustments, dividend/interest/royalty conditions, pensions and government-service distinctions, student support, capital-gains allocation, offshore ov...Votes: 0GitHub stars: 478
- Gh Company FormationUse this skill to choose an entity and register a business in Ghana in 2026: entity types, Office of the Registrar of Companies steps, forms, fees, 1% capital duty, beneficial ownership, annual returns, the Ghana Investment Promotion Authority Act, 2026 (Act 1173) minimum foreign capital for trading enterprises, tax registration and the first tax dates. Trigger on \"register a company in Ghana\", \"ORC Ghana\", \"foreign company Ghana\", \"GIPC minimum capital\", \"annual returns Ghana\", \"e...Votes: 0GitHub stars: 478
- Gh Corporate Income TaxUse this skill to compute or review Ghana corporate income tax for tax year 2026. It covers resident and non-resident companies, the 25% general rate, sector rates for hotels, non-traditional exports, farming and leasing loans, manufacturing by location, free zones, mining and petroleum, the 5% rate for concession holders, capital allowances, five-year loss carry-forward, thin capitalisation, minimum chargeable income of 5% of turnover, the Growth and Sustainability Levy, withholding credits,...Votes: 0GitHub stars: 478
- Gh Cross BorderUse this skill for Ghana cross-border tax in tax year 2026: residence of individuals, companies, partnerships and trusts, the withholding rates on payments to residents and non-residents, final withholding, notice of non-resident contracts, foreign tax credit, the double taxation agreements Ghana lists, repatriated branch profits, 3% and 10% withholding on realisation of assets, and the monthly DT 110 return. VAT on imports of services sits in ghana-vat. Trigger on \"Ghana withholding tax\", ...Votes: 0GitHub stars: 478
- Gh Payroll SocialUse this skill to run or review Ghana payroll for tax year 2026. It covers the three-tier pension scheme, the 18.5% mandatory contribution split between employer 13% and employee 5.5%, Tier 1 at 13.5% to SSNIT and Tier 2 at 5%, the 2026 minimum and maximum insurable earnings, PAYE deductions and the new bands from 1 September 2026, bonus at 5% up to 15% of basic, overtime, casual and temporary workers, non-residents, benefits in kind, forms DT 107 and DT 108 on ETAX, and year-end checks. Trig...Votes: 0GitHub stars: 478
- Gh Tax OverviewUse this skill for a map of Ghana tax for 2026: the year of assessment, currency, the Ghana Revenue Authority, how residents and non-residents are taxed, the top personal rate from 1 September 2026, the 25% company rate, VAT at 15% plus levies under Act 1151, pensions, the main due dates, and which Ghana skill to load next. Trigger on \"Ghana tax overview\", \"taxes in Ghana\", \"how does tax work in Ghana\", \"Ghana tax system\", or any general Ghana tax question. Figures are owned by the li...Votes: 0GitHub stars: 478
- Gh Transfer PricingUse this skill for Ghana transfer pricing compliance in tax year 2026 under the Transfer Pricing Regulations, 2020 (L.I. 2412) and Income Tax Act, 2015 (Act 896) as amended. It covers who is in a controlled relationship, the 25% control test, arm's length pricing, the methods, contemporaneous documentation, Master and Local files, the transfer pricing return due four months after year end, the Country-by-Country Report due twelve months after the reporting year, adjustments and penalties. Tri...Votes: 0GitHub stars: 478
- Ghana PitUse this skill to prepare or review Ghana personal income tax for tax year 2026: employees under PAYE, self-employed people, partners, landlords and investors. It covers residence, the resident bands before and after the Income Tax (Amendment) Act, 2026 (Act 1178) took effect on 1 September 2026, the 25% non-resident rate, personal reliefs, the Modified Taxation Scheme with its GHS 750,000 limit, quarterly instalments, the 30 April return, the ETAX portal and forms DT 103 and DT 104, and inte...Votes: 0GitHub stars: 478
- Ghana VatUse this skill to prepare or review a Ghana VAT return for tax year 2026 under the Value Added Tax Act, 2025 (Act 1151), in force from 1 January 2026. It covers the 15% VAT plus 2.5% NHIL and 2.5% GETFund on one base (20% in total, all recoverable), the GHS 750,000 goods threshold, registration of all service providers, zero-rated and exempt supplies, imported services, digital services, 7% VAT withholding, upfront payment, E-VAT invoicing, the monthly return boxes, the ETAX portal, deadlines...Votes: 0GitHub stars: 478
- Gi Bookkeeping And Tax RecordsGibraltar bookkeeping and tax-record preservation reference for persons required to file income tax returns, with separate company-law record duties. Covers day-to-day cash records, stocktaking, transaction evidence, English-language books, six-year retention and enquiry extensions. Includes a period-end retention example and reconciliation workflow, distinguishing practical controls from statutory requirements. Based on the Income Tax Act consolidation dated March 2026 and Companies Act cons...Votes: 0GitHub stars: 478
- Gi Category 2 Income TaxPrepare Gibraltar Category 2 certificate applications, annual income classification, capped ABS calculations, part-year minimum-tax working papers and the published IT1C filing/payment workflow. Covers individuals and Rule 11 family elections, previous presence and activity tests, permitted Gibraltar work, property income outside the cap, foreign-income exclusions and elections, certificate continuation and surrender. Uses the current June 2026 Rules and application pack, the 2025-26 return a...Votes: 0GitHub stars: 478
- Gi Company Accounts And ReportingGibraltar private mainstream company accounts and reporting reference covering books, accounting frameworks, company size, audit conditions, signed filings, annual returns, group consolidation and exemption conditions, and late filing charges. Includes two-of-three classification and tax audit boundary examples. Checked against the Companies Act consolidation dated August 2025 and Income Tax Act consolidation dated March 2026. Explicitly distinguishes turnover, assessable income and filing de...Votes: 0GitHub stars: 478
- Gi Company FormationGibraltar private company formation reference covering subscribers, constitution, capital disclosures, registered office, director and secretary requirements, compliance declarations and incorporation fees. Includes a capital reconciliation example and first-officer filing controls. Based on the official Companies Act consolidation and current Registry forms and guidance checked in October 2026. Includes core corporate beneficial-ownership duties and the September 2026 registrar transition; h...Votes: 0GitHub stars: 478
- Gi Connected Party Pricing And InterestGibraltar connected-party pricing and financing reference under Income Tax Act Schedule 4. Covers profit adjustments, excess interest, conditional thin capitalisation, the aggregate connected-expense cap, Commissioner-satisfied exemption and shareholder-loan deemed distributions and statutory advance-clearance procedure. Includes separate numerical examples and evidence controls, without treating any one threshold as a safe harbour. Based on the March 2026 statutory consolidation checked in O...Votes: 0GitHub stars: 478
- Gi Corporate TaxPrepare a corporate tax working paper for accounting periods wholly after 1 July 2024, checked in 2026. This draft covers income categories, expense adjustments, capital allowances, trade losses, cessation stock valuation, accounting periods, payments and filing controls. It includes UK treaty permanent-establishment and profit-attribution rules; Pillar Two, specialised exemptions and other treaty corridors remain outside the completed draft scope. This source-cited draft supports preparation...Votes: 0GitHub stars: 478
- Gi EinvoiceGibraltar invoicing reference for companies and suppliers performing covered public procurement contracts. Explains the structured electronic invoice definition, public authority receipt and processing duty, core data elements and company-name disclosure. Provides an invoice reconciliation example and a workflow for confirming contract scope, syntax and delivery evidence. Based on primary legislation checked in October 2026. General business-to-business issuance mandates, current procurement ...Votes: 0GitHub stars: 478
- Gi Foreign Tax ReliefGibraltar domestic foreign-tax relief under Income Tax Act section 37 and UK treaty Article 22 coordination. Covers same-income evidence, source and residence-only exclusions, proportional allocation of Gibraltar tax, overseas relief interaction, six-year claims and later adjustments. Adds the ordinary corporate tax-residence exit base, retained-PE asset boundary, conditional five-year deferral and cessation triggers. Includes recomputable credit/exit examples and working-paper controls. Base...Votes: 0GitHub stars: 478
- Gi Global Minimum TaxPrepare Gibraltar global minimum-tax scope, domestic top-up and compliance working papers under the Global Minimum Tax Act 2024, checked in October 2026. Covers commencement, wholly domestic groups, separate calculation pools, covered-tax exclusions, information returns, exchange notifications, payment, records and selected penalties. Use for Pillar Two, domestic minimum top-up tax and income inclusion rule questions. This source-cited draft does not implement the complete GloBE income, defer...Votes: 0GitHub stars: 478
- Gi Income Tax Assessment AppealsGibraltar income-tax assessment appeal reference covering service dates, written grounds, the 28-day appeal period, late-appeal applications, overpayment claims, statutory representatives and separate collection-postponement rules. Explains Tribunal procedure, assessment increases and the effect of settlement, with a disputed-tax allocation example. Based on the March 2026 Income Tax Act consolidation checked in October 2026. Includes the statutory case-stated route to the Supreme Court and G...Votes: 0GitHub stars: 478
- Gi Individual Income TaxPrepare an ordinary individual income-tax comparison for the year 1 July 2026 to 30 June 2027. Includes pre-death income obligations and specified allowance reductions under section 47. Includes specified approved/imported pension rules; Category 2, HEPSS, other pension cases, frontier-worker treaty residence and special deductions require separate review. This source-cited draft supports preparation of reviewable working papers using the stated periods, evidence requirements and computation ...Votes: 0GitHub stars: 478
- Gi Payroll Social InsurancePrepare ordinary monthly payroll controls using the social-insurance schedule effective 1 July 2026. Special contribution classes, partial periods, employment-law entitlements and cross-border coverage require their own determination. 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 lin...Votes: 0GitHub stars: 478
- Gi Property Stamp DutyPrepare Gibraltar property stamp-duty working papers for ordinary conveyances, qualifying first- and second-time buyers, specified affordable-housing resales and principal mortgage security. Distinguishes property value from consideration, verifies buyer eligibility conditions, and supplies recomputable boundary examples. Based on the December 2024 statutory consolidation checked in October 2026. Leases, indirect interests, procedural filing requirements and individual relief evidence still r...Votes: 0GitHub stars: 478
- Gi Residential Property DisposalsScreen Gibraltar residential-property disposals for the Income Tax Act's five-property and five-basis-period rules. Covers direct and indirect interests, off-plan rights, property-holding entity share sales, excluded properties, connected interests and specified disposal exceptions. Provides scope and conditional tax examples that recompute. Based on primary legislation checked in October 2026. This source-cited draft does not establish acquisition-cost methodology, all historical commencemen...Votes: 0GitHub stars: 478
- Gi Spain Tax ResidenceAssess Gibraltar–Spain tax-residence conflicts under the 2019 agreement in force from March 2021, using individual overnight, family, home and asset tests, relocation rules and entity residence triggers. Covers historical corporate exceptions, evidence needs, domestic double-tax relief and administrative cooperation. Use for a move between Spain and Gibraltar, a cross-border worker, or a Gibraltar entity with Spanish management, owners, assets or income. Includes conditional arithmetic checks...Votes: 0GitHub stars: 478
- Gi Training Planning And Startup ReliefsGibraltar business tax relief reference covering approved qualifying training, architects and planning fees, and the closed entry window for the historic start-up credit. Distinguishes enhanced deductions from tax credits, approval from automatic eligibility, and period-specific measures from current claims. Includes recomputable deduction and credit examples and evidence controls. Based on Schedule 3 of the Income Tax Act consolidation dated March 2026, checked in October 2026. Does not cata...Votes: 0GitHub stars: 478
- Gi Transaction Tax TransitionPrepare an evidence-led review of goods imports, local production and the 2026 transaction-tax transition. This is a transition research draft, not a customs declaration or an exhaustive commodity-rate catalogue. 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 materials...Votes: 0GitHub stars: 478
- Gi Uk Employment Pensions TreatyUK–Gibraltar agreement treatment of employment remuneration, directors, entertainers, government service, students and pensions for 2026. Explains the cumulative 183-day short-stay conditions, separate offshore and crew rules, pension source taxation and Gibraltar same-income credit calculations. Includes boundary examples and evidence requirements. Identifies a conflict between HMRC's treaty summary and the published agreement on pensions and arbitration. Use when workers or pension recipien...Votes: 0GitHub stars: 478
- Gi Uk Investment Income TreatyUK–Gibraltar double-taxation agreement rules for dividends, interest, royalties and capital gains in 2026. Covers treaty residence, beneficial ownership, the property investment vehicle dividend exception, qualifying interest and royalty recipients, the strict foreign ownership threshold, permanent establishment connections, excessive related-party payments and principal-purpose restrictions. Includes property-rich disposal boundaries, source-tax ceiling examples and an evidence checklist for...Votes: 0GitHub stars: 478
- Gl Mandatory PensionCalculate a bounded 2026 Greenland mandatory pension minimum using the 2025 consolidation together with the May 2026 amendment.Votes: 0GitHub stars: 478
- Gl Payroll AmaPrepare Greenland employer registration, monthly withholding and 2026 AMA working papers with separate reporting and payment dates.Votes: 0GitHub stars: 478
- Gm Company Formationcompany formation for The Gambia (tax year 2026): Single Window steps, 2024 fee order, annual returns. Built from official GRA, SSHFC and Ministry of Justice pages.Votes: 0GitHub stars: 478
- Gm Corporate Income Taxcorporation tax for The Gambia (tax year 2026): 27% rate, turnover minimum, fringe benefits, capital gains, withholding, filing steps. Built from official GRA, SSHFC and Ministry of Justice pages.Votes: 0GitHub stars: 478
- Gm Income Taxpersonal income tax for The Gambia (tax year 2026): bands, minimum tax, small business and informal sector tax, capital gains, filing steps. Built from official GRA, SSHFC and Ministry of Justice pages.Votes: 0GitHub stars: 478
- Gm Payroll Socialpayroll and social contributions for The Gambia (tax year 2026): PAYE, SSHFC NPF, FPS and IICF, expatriate quota tax of D30,000 and D100,000. Built from official GRA, SSHFC and Ministry of Justice pages.Votes: 0GitHub stars: 478
- Gm Tax Overviewtax overview for The Gambia (tax year 2026): the main taxes, rates and deadlines, linked to the skill that owns each. Built from official GRA, SSHFC and Ministry of Justice pages.Votes: 0GitHub stars: 478
- Gm Vat GstVAT for The Gambia (tax year 2026): 15% rate, registration thresholds, exempt supplies, monthly filing and refunds. Built from official GRA, SSHFC and Ministry of Justice pages.Votes: 0GitHub stars: 478
- Gn Company FormationGuinea company-formation and first-year compliance workflow for 2026, based on APIP's current published procedures and the OHADA Uniform Act on commercial companies. Use it to compare an individual business, SARL, SAS and foreign branch, collect the relevant incorporation evidence, distinguish subscribed capital from money paid in, reconcile the published APIP fee routes, and retain RCCM, tax identification and publication outputs. It also sets company-law accounts approval and registry-depos...Votes: 0GitHub stars: 478
- Gn Corporate Income TaxGuinea corporate income-tax and minimum-tax working method for an ordinary company in the declarative regime for 2026. Use it to test IS versus TPU scope, bridge accounting profit to taxable profit, apply ordinary loss limits, select the statutory corporate rate, compute the prior-year-turnover IMF with the correct floor and ceiling, and reconcile instalments, annual settlement and distinct credit balances. It also distinguishes payer withholding from the company's own profit tax. The method ...Votes: 0GitHub stars: 478
- Gn Income TaxGuinea individual income-tax routing and ordinary monthly salary-tax working method for 2026. Use it to establish residence and salary territoriality, distinguish categorical taxes from the old annual IRPP idea, build the ITS base from cash pay and real-value benefits, test actual expense reimbursements and capped flat allowances, deduct employee compulsory contributions, and apply the monthly progressive bands. It separates the employee's tax from employer CNSS and salary taxes, explains loc...Votes: 0GitHub stars: 478
- Gn Payroll SocialGuinea CNSS contribution working method for ordinary employees covered by the general social-security regime in 2026. Use it to identify registration evidence, assemble contributory remuneration, apply the monthly floor and ceiling published by CNSS, calculate employer and employee contributions, and reconcile the declaration and payment file. It distinguishes combined branch funding from employer-only costs and separates CNSS from salary income tax. The sources conflict on the remittance dea...Votes: 0GitHub stars: 478
- Gn Property TaxGuinea CFU property and rental-income working method using the enacted March 2026 rate replacement, the enacted CGI base and DGI guidance updated in April 2026. Use it to test ownership and property scope, identify exemptions, build the ordinary occupied-property rental-value base, calculate CFU, and distinguish owner payment from rental withholding and its remittance. The governing version for the actual period must still be established, including any October rectification effect; otherwise ...Votes: 0GitHub stars: 478
- Gn Tax OverviewGuinea tax routing and cross-workpaper control for 2026. Use it before combining individual salary tax, corporate IS and IMF, VAT, CNSS, property or formation results. It identifies the correct country job, the governing-source-version prerequisite, the inputs still missing and the distinction between a tax year, a payment date and a credit balance. Rates and statutory thresholds stay in the domain Guides so a summary cannot silently contradict them. Two executable cases reconcile imported, i...Votes: 0GitHub stars: 478
- Gn Vat GstGuinea ordinary VAT working method for 2026, covering franchise and VAT-option tests, registration keys, supply classification, tax timing, taxable base, output tax, documented input deductions, the unchanged-goods reseller credit cap, monthly returns and credit/refund controls. Use it to distinguish exempt, zero-rated and outside-scope supplies; service cash receipts from invoice timing; and normal input tax from reverse charge or client withholding. It corrects the old fifteen-day return de...Votes: 0GitHub stars: 478
- Gn Vat Invoice ControlGuinea VAT invoice-field and arithmetic control using the full March 2026 replacement of CGI article 383 VI. Use it to check the sixteen fields, their conditional branches, source identifiers and totals after independently establishing invoice duty and the governing version, including any October rectification effect. Registration, taxability, the correct rate and input-credit entitlement are separate jobs. The examples assume that the March version governs and use independently validated tax...Votes: 0GitHub stars: 478
- Gp Producer Octroi ComplianceGuadeloupe reference for independent producers assessing internal octroi de mer liability and recurring compliance. Explains the prior-year production-turnover threshold, inclusive boundary, start-up proration, identification timing and quarterly electronic returns, with worked eligibility examples. Uses the 2026 statutory threshold and the official July 2025 customs circular, distinguishing production activity from resale and services. Product rates, local exemptions, deduction entitlements ...Votes: 0GitHub stars: 478
- Gq Company FormationCompany formation in Equatorial Guinea for tax year 2026. Covers the entity types under OHADA, tax registration within 15 working days, the tax forms each company files, bookkeeping and audit report tests, and the items not yet confirmed such as minimum capital and local ownership rules. Use for questions such as how do I set up a company in Equatorial Guinea, what is the minimum capital for an SL or SA, do I need a local shareholder, how do I get an NIF, and how long does incorporation take....Votes: 0GitHub stars: 478
- Gq Corporate Income TaxCorporate income tax (Impuesto sobre Sociedades) in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers the 25% rate, the 1.5% Cuota Minima Fiscal, who is liable, the taxable base, losses, interest limits, incentives for new companies and investors, the annual Declaracion Estadistica y Fiscal, audit report thresholds, payment dates, withholding and penalties. Use for questions such as what is the company tax rate in Equatorial Guinea, when is the DEF due, how does ...Votes: 0GitHub stars: 478
- Gq Cross BorderCross-border tax in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers the 10% tax on non-resident invoices, 15% on dividends and interest to non-residents, rent, permanent establishment tests of 90 and 183 days, gains on shares, foreign tax credit, VAT on foreign suppliers and platforms, and the hydrocarbon sector rate. Use for questions such as what withholding tax applies in Equatorial Guinea, how is a foreign contractor taxed, when do I have a permanent establ...Votes: 0GitHub stars: 478