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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Lr Cross BorderClassifies Liberia-source payments and nonresident business exposure for 2026, including ordinary resident and nonresident withholding, software income, asset acquisitions and the new permanent-establishment time tests. Use for Liberia nonresident tax, overseas services, software royalties, an offshore invoice, a foreign branch, withholding, a foreign tax credit or a treaty claim. The Guide separates gross withholding from a binding multi-year election for ordinary net-basis taxation and iden...Votes: 0GitHub stars: 478
- Lr Income TaxComputes resident personal income tax in Liberia for 2026 from the statutory annual LRD bands, identifies residence and first-arrival conditions, separates employment collection from return obligations, and tests ordinary income, exclusions and disposal gains. Use for Liberian salary tax, individual income tax, a first arrival, a resident business owner, capital gains or an annual personal return. The Guide distinguishes statutory zero-band relief from a second deduction and routes payroll co...Votes: 0GitHub stars: 478
- Lr Payroll SocialComputes Liberia NASSCORP contributions for employees within the verified pension and employment-injury categories and sets the separate payroll withholding, contribution payment and employee-detail recording calendars for 2026. Use for Liberia payroll, NASSCORP, employer contributions, pension deductions, employee registration, an expatriate worker or a missed remittance. The Guide reads the 2017 Act with the 2023 General Regulations, distinguishes gross remuneration from excluded expenses a...Votes: 0GitHub stars: 478
- Lr Property TaxBuilds a Liberia annual real-property-tax assessment workpaper for the 2026 intake year using the published Revenue Code property chapter and the April 2026 security amendment. Use for owner-occupied versus let property, assessed value, a new building, annual payment, a land acquisition schedule, tax arrears or a proposed conveyance. It separates property value taxation from rental income tax and withholding, records the use and exemption conditions, and calculates conditional improved-proper...Votes: 0GitHub stars: 478
- Lr Tax OverviewRoutes Liberia tax questions across the 2026 country pack and supplies the shared tax-administration working paper: currency, period, registration, records, filing cutoffs, late filing, late payment and statutory interest. Use for Liberia tax overview, LRA registration, TIN, tax-year change, record retention, penalties or an electronic return confirmation. The Guide links income, corporate, payroll, GST, transfer pricing, cross-border and formation computations to their owning Guides instead ...Votes: 0GitHub stars: 478
- Lr Transfer PricingBuilds a Liberia transfer-pricing working paper for 2026 related-party transactions using Revenue Code sections 208 and 211, the 2016 Regulations and relevant official practice guidance. Use for Liberia arm’s length pricing, a related-party service charge, intercompany loan, master file, local file, comparable range or annual transfer-pricing return. The Guide covers practical control, domestic and permanent-establishment dealings, method selection, risk allocation, service benefits, contempo...Votes: 0GitHub stars: 478
- Lr Vat GstReads Liberia’s enacted GST rate changes and unresolved VAT transition for the 2026 tax year, distinguishing the old 12 percent regime from the 13 percent amendment and telecom surtax. Use for Liberia GST, a VAT registration, a manufacturer, taxable imports, service tax, invoice tax or the announced January 2027 rollout. The Guide records a published commencement conflict instead of declaring it solved, and uses conditional GST examples only after the applicable regime is established. Registr...Votes: 0GitHub stars: 478
- Ls Company FormationForming a company in Lesotho: entity types, registration steps, fees, licences and first tax registrations. Covers Lesotho tax year 2026-27 (1 April 2026 to 31 March 2027), figures read from Revenue Services Lesotho and gazetted law on 1 November 2026. Use when someone asks about lesotho company formation and entity choice in Lesotho, what applies, what the rate or threshold is, when to file or pay, what a late filing costs, or how an amount is worked out. Not signed off by an accountant. It ...Votes: 0GitHub stars: 478
- Ls Corporate Income TaxCorporate income tax, advance corporation tax, withholding tax and transfer pricing for companies in Lesotho. Covers Lesotho tax year 2026-27 (1 April 2026 to 31 March 2027), figures read from Revenue Services Lesotho and gazetted law on 1 November 2026. Use when someone asks about lesotho corporate income tax in Lesotho, what applies, what the rate or threshold is, when to file or pay, what a late filing costs, or how an amount is worked out. Not signed off by an accountant. It states which ...Votes: 0GitHub stars: 478
- Ls Cross BorderLesotho cross-border income tax for the 2026-27 year of assessment (1 April 2026 to 31 March 2027) under Part X (International Taxation) of the Income Tax Act 1993 as amended. Covers residence of individuals (normal place of abode, more than 182 days, officials posted abroad) and companies (incorporation, management and control, majority of operations), the domestic branch definition, Lesotho-source income rules (s.103), 25% final withholding on dividends, interest, royalties, natural resourc...Votes: 0GitHub stars: 478
- Ls Income TaxPersonal income tax for residents and non-residents of Lesotho, including employees, sole traders and trustees. Covers Lesotho tax year 2026-27 (1 April 2026 to 31 March 2027), figures read from Revenue Services Lesotho and gazetted law on 1 November 2026. Use when someone asks about lesotho personal income tax in Lesotho, what applies, what the rate or threshold is, when to file or pay, what a late filing costs, or how an amount is worked out. Not signed off by an accountant. It states which...Votes: 0GitHub stars: 478
- Ls Payroll SocialPAYE, fringe benefits tax and contributions for employers in Lesotho. Covers Lesotho tax year 2026-27 (1 April 2026 to 31 March 2027), figures read from Revenue Services Lesotho and gazetted law on 1 November 2026. Use when someone asks about lesotho payroll and social contributions in Lesotho, what applies, what the rate or threshold is, when to file or pay, what a late filing costs, or how an amount is worked out. Not signed off by an accountant. It states which points could not be read at ...Votes: 0GitHub stars: 478
- Ls Tax OverviewA map of the Lesotho tax system: taxes, rates, deadlines and which skill to open next. Covers Lesotho tax year 2026-27 (1 April 2026 to 31 March 2027), figures read from Revenue Services Lesotho and gazetted law on 1 November 2026. Use when someone asks about lesotho tax overview in Lesotho, what applies, what the rate or threshold is, when to file or pay, what a late filing costs, or how an amount is worked out. Not signed off by an accountant. It states which points could not be read at sou...Votes: 0GitHub stars: 478
- Ls Transfer PricingLesotho transfer pricing for the 2026-27 year of assessment (1 April 2026 to 31 March 2027) under section 113 of the Income Tax Act 1993 as amended. Covers who is an associate (the directions or wishes test in section 3), the Commissioner General's power to distribute, apportion or allocate gross income, deductions and credits between associates, the commensurate-with-income rule for intangibles, recharacterisation of source and of revenue or capital, market value on non-arm's length disposal...Votes: 0GitHub stars: 478
- Ls Vat GstValue added tax in Lesotho: registration, rates, returns, penalties and e-invoicing. Covers Lesotho tax year 2026-27 (1 April 2026 to 31 March 2027), figures read from Revenue Services Lesotho and gazetted law on 1 November 2026. Use when someone asks about lesotho vat in Lesotho, what applies, what the rate or threshold is, when to file or pay, what a late filing costs, or how an amount is worked out. Not signed off by an accountant. It states which points could not be read at source so they...Votes: 0GitHub stars: 478
- Lt Company FormationCompany formation and entity choice in Lithuania, tax year 2026, each rule tied to the Lithuanian law or the Centre of Registers' own page. Covers the private limited company (UAB, minimum capital EUR 1,000), the public limited company (AB, EUR 25,000), the small partnership (MB, up to 10 individual members, no minimum capital) and the individual enterprise (IĮ, unlimited liability), how founders pay in capital before registration, the steps and timing at the Centre of Registers (Registrų cen...Votes: 0GitHub stars: 478
- Lt Corporate Income TaxUse this skill for Lithuanian corporate income tax (pelno mokestis) in tax year 2026. It covers the 17% standard rate, the 0% and 7% rates for entities with income up to EUR 300,000 and the related-entity test that removes them, the taxable profit computation, non-deductible items, representation costs, tax depreciation and immediate write-off, losses carried forward with the 70% cap, the 30% EBITDA interest limit with its EUR 3,000,000 floor, the 4:1 controlled debt rule for interest paid to...Votes: 0GitHub stars: 478
- Lt Cross BorderHub skill for crossing the Lithuanian border in tax year 2026. Covers individual residence under GPMĮ article 4 (permanent home, centre of interests, 183 days, the 280 and 90 day two-year test, departure); companies and permanent establishments under PMĮ articles 2 and 4; tax at source on payments to foreign entities (PMĮ articles 4(4), 5, 34, 37, 37-1): 17% on dividends and real estate income, 10% on royalties and on interest to non-EEA, non-treaty lenders, 0% on interest to EEA and treaty l...Votes: 0GitHub stars: 478
- Lt Payroll SocialUse this skill for Lithuanian payroll and social contributions in tax year 2026. It covers Sodra social insurance (VSD) and compulsory health insurance (PSD) for employees: 19.5% withheld (pension 8.72%, sickness 1.99%, maternity 1.81%, health 6.98%) plus 3% for second-pillar savers; the employer's 1.77% (unemployment 1.31%, accidents 0.14%, Guarantee Fund 0.16%, Long-term Employment Benefit Fund 0.16%) and 2.49% on fixed-term contracts; the 60 average wage ceiling (EUR 138,729), which from 2...Votes: 0GitHub stars: 478
- Lt Tax OverviewTax overview for Lithuania, tax year 2026: the main taxes and their headline figures in one place, each tied to the Lithuanian law or the authority's own page. Covers the tax year, the two authorities (VMI and Sodra), residence (183 days, or 280 days over two years with 90 in one), personal income tax at 20%, 25% and 32% with the 2026 band amounts, the 15% rate on dividends, corporate income tax at 17% with the 0% and 7% small-company rates, VAT at 21%, 12% and 5% with the EUR 45,000 registra...Votes: 0GitHub stars: 478
- Lt Transfer PricingUse this skill for Lithuanian transfer pricing (sandorių kainodara) in tax year 2026. It covers associated persons (asocijuoti asmenys) and related persons under Corporate Income Tax Law art. 2(8) and 2(33), the arm's length rule in art. 40(1) and (2), the Minister of Finance rules approved by Order No. 1K-123 (methods, the arm's length range and the median, low value-adding services at cost plus 5%, hard-to-value intangibles), documentation (master file above EUR 15 million revenue in a grou...Votes: 0GitHub stars: 478
- Lu Corporate TaxUse this skill for Luxembourg corporate income tax on resident companies (SA, SARL, SARL-S, SAS, SCA, SE, cooperatives) and on Luxembourg permanent establishments of foreign companies, for tax year 2026. Covers impôt sur le revenu des collectivités (IRC) at 14% / 16% with the EUR 175,000 to 200,000 band, the 7% contribution au fonds pour l'emploi, municipal business tax (impôt commercial communal, ICC) with the EUR 17,500 allowance and the Luxembourg City 225% multiplier, the combined 23.87% ...Votes: 0GitHub stars: 478
- Lu Cross BorderLuxembourg cross-border tax for individuals for tax year 2026: tax residence (fiscal domicile or habitual stay, with the six-month rule in § 14 StAnpG); non-residents taxed only on Luxembourg-source income (art. 156 LIR) and their tax classes (art. 157bis); the option to be taxed like a resident (art. 157ter: 90% of world income or under EUR 13,000 of foreign income, with up to 50 treaty-exempt working days counted); frontier workers from France, Belgium and Germany and the 34-day treaty thre...Votes: 0GitHub stars: 478
- Lu Transfer PricingLuxembourg transfer pricing (prix de transfert) for tax year 2026: Luxembourg companies and Luxembourg permanent establishments that deal with associated enterprises. Covers the arm's length rule in art. 56 LIR, the OECD-based comparability rules in art. 56bis, hidden profit distributions (art. 164(3)) and the 15% withholding tax that can follow, documentation on request under § 171(3) of the Abgabenordnung, intra-group financing companies (real presence, 2% after-tax safe harbour), Amount B ...Votes: 0GitHub stars: 478
- Luxembourg Income TaxLuxembourg personal income tax for resident individuals and self-employed people (indépendants) for tax year 2026: the 23-band scale (0% to 42%), tax classes 1, 1a and 2, the employment fund surcharge (7%, or 9% above EUR 150,000 / 300,000), the CIS, CII, CI-CO2, CISSM and single-parent credits, expenses, depreciation (arts. 32 and 34), special expenses and CCSS contributions, Form 100 and Form 163 annual adjustment, quarterly advances, penalties and interest. Trigger on: impôt sur le revenu ...Votes: 0GitHub stars: 478
- Luxembourg PayrollLuxembourg payroll for employees for tax year 2026: monthly wage withholding (retenue d'impôt sur les salaires) from the electronic tax card using the ACD monthly scale built on the art. 118 LIR scale (23 bands, 0% to 42%) for tax classes 1, 1a and 2; the employment fund surcharge (7%, or 9% above EUR 150,000 in classes 1 and 1a and EUR 300,000 in class 2); the CIS, CI-CO2 and CISSM credits paid through payroll; CCSS contributions (pension 8.5% + 8.5%, sickness, dependency 1.4% after a quarte...Votes: 0GitHub stars: 478
- Luxembourg Social ContributionsLuxembourg social security contributions (cotisations sociales) for tax year 2026, collected by the CCSS: employee and employer shares for sickness (2.80% + 0.25% cash surcharge each side), pension (8.50% each side, 17% in total from 1 January 2026), dependency (1.40%, employee only, no ceiling, after a quarter-SSM abatement), accident (0.65% times the bonus-malus factor), Mutualité des employeurs classes 1 to 4, occupational health 0.14% and family benefits 1.70% (public sector only); the SS...Votes: 0GitHub stars: 478
- Luxembourg Tax OptimizationUse this skill for lawful tax planning by a Luxembourg resident individual, sole trader or owner of a small company (SARL, SARL-S) for tax year 2026. It covers the sole trader versus company choice (14% / 16% IRC, 7% employment fund contribution, municipal business tax with the EUR 40,000 and EUR 17,500 allowances), paying out profit (15% withholding, 50% dividend exemption), and the reliefs individuals miss: the EUR 4,500 private pension (prévoyance-vieillesse) cap, the EUR 672 cap on intere...Votes: 0GitHub stars: 478
- Luxembourg Vat ReturnLuxembourg VAT (TVA) for tax year 2026 in the deep-tax shape: who must charge VAT, the four rates in art. 39 of the VAT law of 12 February 1979 (17%, 14%, 8%, 3%) and the goods and services in annexes A, B and C, the small business franchise under arts. 57 to 57quater (EUR 50,000, tolerance to EUR 55,000, EU SME scheme at EUR 100,000), the filing frequency set by turnover (annual up to EUR 112,000, quarterly to EUR 620,000, monthly above), due dates (before the 15th after the period; annual-o...Votes: 0GitHub stars: 478
- Lv Company FormationSetting up a business in Latvia for tax year 2026, from the Commercial Law (Komerclikums) in force from 1 January 2026, the Enterprise Register (Uzņēmumu reģistrs) service pages, and the tax laws and State Revenue Service (VID) pages the pack already uses. Covers the legal forms (limited liability company SIA, small-capital SIA, joint stock company AS, individual merchant IK, general and limited partnerships, branch of a foreign merchant), share capital (SIA EUR 2,800, small-capital SIA below...Votes: 0GitHub stars: 478
- Lv Corporate Income TaxLatvian corporate income tax for tax year 2026 under the Corporate Income Tax Law (Uzņēmumu ienākuma nodokļa likums) in force from 1 January 2026. Latvia taxes a company only when it distributes profit: 20% of the amount divided by 0.8. Covers who pays, the optional 15% rate with a 0.85 divisor for dividends of companies owned only by individuals (plus 6% personal income tax), deemed distributions (non-business expenses, bad debts, excess interest, loans to related persons, transfer pricing a...Votes: 0GitHub stars: 478
- Lv Cross BorderHub skill for crossing the Latvian border in tax year 2026. Covers tax residence for individuals (declared home, or 183 days in any 12-month period, Law On Taxes and Fees section 14) and companies (incorporated under Latvian law); permanent establishment, including services over 30 days in any 6 months; Latvian-source income of non-residents; corporate income tax withholding on payments to non-residents (20% on management and consulting fees, 3% on real estate sales, 5% on real estate rent, 2...Votes: 0GitHub stars: 478
- Lv Tax OverviewTax overview for Latvia, tax year 2026: the State Revenue Service (VID), the calendar tax year, residence (declared home or 183 days in any 12 months), personal income tax at 25.5% and 33% with the band at EUR 105,300 and a 3% surcharge above EUR 200,000, the EUR 550 monthly non-taxable minimum, corporate income tax of 20% on distributed profit divided by 0.8 (optional 15% with a 0.85 divisor plus 6% personal tax for companies owned only by individuals), micro-enterprise tax at 25% of turnove...Votes: 0GitHub stars: 478
- Lv Transfer PricingLatvian transfer pricing for tax year 2026 under the distribution-based Corporate Income Tax Law: who counts as a related person (Law on Taxes and Fees, article 1(18)), the arm's length price difference taxed as a deemed profit distribution (CIT Law, article 4(2)(2)(e), base divided by 0.8 and taxed at 20%), the methods and 5% mark-up for low value-adding services (Cabinet Regulation No. 677), and the documentation rules in article 15.2 as amended from 1 January 2026: a controlled transaction...Votes: 0GitHub stars: 478
- Ly Company FormationSource-cited draft: company formation & entity choice for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ly Corporate Income TaxSource-cited draft: corporate income tax for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ly Income TaxSource-cited draft: personal income tax for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ly Payroll SocialSource-cited draft: payroll & social contributions for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ly Tax OverviewSource-cited draft: tax overview for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ly Vat GstSource-cited draft: vat / gst for Libya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Ma Auto EntrepreneurUse this skill whenever asked about Morocco's auto-entrepreneur regime for tax year 2026, the turnover-based income tax option for individuals running a small commercial, industrial, artisanal or service activity. Trigger on phrases like \"auto-entrepreneur Maroc\", \"Morocco freelancer tax\", \"régime auto-entrepreneur\", \"micro business Morocco tax\", \"RNAE\", \"statut auto-entrepreneur\", \"تاجر ذاتي\", \"freelance Maroc impôt\". Covers the MAD 500,000 and 200,000 ceilings, the 0.5% and ...Votes: 0GitHub stars: 478
- Ma BookkeepingUse this skill whenever asked about record-keeping, bookkeeping or invoicing obligations in Morocco for tax year 2026: which books or registers each tax regime must keep, what must appear on an invoice, the ICE identifier, electronic accounting, the invoicing system under CGI Art. 145-IX, retention, audit production, and when a taxpayer moves to the real net income regime. Trigger on phrases like \"Morocco bookkeeping\", \"comptabilite Maroc\", \"facture ICE\", \"e-invoicing Morocco\", \"fact...Votes: 0GitHub stars: 478
- Ma Corporate ExciseMassachusetts Corporate Excise and 4% Individual SurtaxVotes: 0GitHub stars: 478
- Ma CpuUse this skill whenever asked about Morocco's Contribution Professionnelle Unique (CPU) — the single-tax regime that replaced the régime forfaitaire (régime du bénéfice forfaitaire) for small self-employed people and professionals who are not on the auto-entrepreneur status. Trigger on phrases like \"CPU Maroc\", \"Contribution Professionnelle Unique\", \"régime forfaitaire Maroc\", \"contribution professionnelle unique calcul\", \"droit complémentaire AMO CPU\", \"coefficient bénéfice CPU\",...Votes: 0GitHub stars: 478
- Ma Cross BorderUse this skill for Morocco cross-border tax for tax year 2026: withholding on payments to non-residents under Art. 15, dividends, the Art. 16 flat tax for foreign contractors, territoriality under Art. 5, branches, foreign tax credits under Art. 19 bis and 77, who pays and when. Covers Moroccan payers and non-resident companies. Trigger on phrases like \"retenue a la source non resident Maroc\", \"Morocco withholding tax\", \"produits bruts article 15\", \"royalties Morocco\", \"societe non r...Votes: 0GitHub stars: 478
- Ma Crypto TaxUse this skill whenever asked about the taxation and legal status of cryptocurrency / crypto-assets in Morocco for a self-employed individual. Trigger on phrases like \"Morocco crypto tax\", \"Bitcoin Maroc impôt\", \"cryptomonnaie Maroc légal\", \"crypto Morocco\", \"crypto-actifs Maroc\", \"is crypto legal in Morocco\", \"taxe cryptomonnaie Maroc\", \"Bitcoin impôt Maroc\", \"Office des Changes crypto\", \"loi 42.25 crypto\", \"stablecoin dirham\", \"الضريبة على العملات المشفرة المغرب\", \"...Votes: 0GitHub stars: 478
- Ma EinvoiceUse this skill whenever asked about Morocco e-invoicing, the system informatique de facturation under CGI Art. 145-IX, or invoice-conformity rules for tax year 2026. Covers who must hold a compliant invoicing system, the mandatory invoice mentions (identity, IF, TP, ICE, continuous numbering, VAT shown separately), the carve-out for CPU and auto-entrepreneur taxpayers, the ticket de caisse, retention, the deduction consequence of a bad invoice under Art. 146, and the penalties in force. Keeps...Votes: 0GitHub stars: 478
- Ma Financial StatementsUse this skill whenever asked about financial statements, statutory accounts, or financial reporting obligations for self-employed people and small businesses in Morocco for tax year 2026: who has to prepare formal accounts and who does not, the etats de synthese (Bilan, CPC, ESG, Tableau de financement, ETIC), how accounts go to the DGI with the return, deposit at the court registry (depot legal), and when a statutory auditor (commissaire aux comptes) is required. Trigger on phrases like \"M...Votes: 0GitHub stars: 478
- Ma FormationUse this skill whenever asked about registering or forming a business in Morocco for tax year 2026, as a self-employed person or a company. Choosing a legal status, the identifiers every business needs (ICE, IF, RC, taxe professionnelle), the tax regime picked at registration, the declaration of existence, registration duties on capital, and VAT status at the start. Trigger on phrases like \"register auto-entrepreneur Morocco\", \"créer auto-entrepreneur\", \"comment s'inscrire auto-entrepren...Votes: 0GitHub stars: 478
- Ma Freelance IntakeALWAYS USE THIS SKILL when a user asks for help with their Moroccan taxes AND mentions freelancing, self-employment, auto-entrepreneur, or sole proprietorship in Morocco. Trigger on \"help with my Morocco taxes\", \"I'm an auto-entrepreneur\", \"I'm self-employed in Morocco\", etc. REQUIRED entry point for the Morocco self-employed workflow; downstream skills (ma-auto-entrepreneur, ma-cpu, morocco-professional-income-tax, ma-social-contributions, morocco-vat, ma-return-assembly) depend on it....Votes: 0GitHub stars: 478