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Claude Skills by openaccountants
github.com/openaccountants2,297 skills0 installs1 views
- Mt Estimated TaxUse this skill whenever asked about Malta provisional tax (estimated tax) for self-employed or self-occupied individuals. Trigger on phrases like \"provisional tax Malta\", \"estimated tax\", \"PT instalments\", \"how much provisional tax do I pay\", \"20% 30% 50%\", \"April instalment\", \"August instalment\", \"December instalment\", \"PT benchmark\", \"PT reduction form\", \"refund of provisional tax\", \"Chapter 372\", \"ITMA article 42\", or any question about Malta's advance income tax ...Votes: 0GitHub stars: 478
- Mt Family Office SetupHub Guide for setting up a single-family office in Malta: the usual building blocks (family holding company, family investment company, foundation or trust, management company), how each is taxed with links to the deep Guides, the management company's own corporate tax, VAT, payroll and licensing questions, the Family Office Residency programme and the non-dom minimum tax, a setup checklist with the order of steps and documents, what a Malta structure does not do, when another country fits be...Votes: 0GitHub stars: 478
- Mt Foundations And TrustsMalta foundations and trusts for family wealth, in depth: what a Maltese trust and foundation are (Cap. 331 and the Civil Code Second Schedule), the tax routes (trust default allocation, the article 27D(1) company election, foundation company treatment or trust election, and the final tax without imputation with its lock-in and floor), how beneficiaries are taxed, foundation confidentiality and the trust beneficial owner register, duty on transfers in and out, and when a Malta vehicle does no...Votes: 0GitHub stars: 478
- Mt Freelance IntakeNeutral document intake and routing for Malta personal-tax research. Does not compute tax, assemble a filing-ready package, map official return boxes, file, pay or certify compliance.Votes: 0GitHub stars: 478
- Mt Global Residence ProgrammeMalta Global Residence Programme for non-EU nationals and its EU, EEA and Swiss twin, the Residence Programme: who can and cannot apply, the qualifying property bought or rented in Malta, Gozo or the south, the flat rate on foreign income brought to Malta and the yearly minimum tax shared by the beneficiary, the spouse and minor or disabled children, Malta-source income, foreign income kept abroad and capital gains, double tax relief, the day limit in any other country, insurance, resources a...Votes: 0GitHub stars: 478
- Mt Holding Company Participation ExemptionMalta holding company for a family, in depth: the participating holding test, the participation exemption on dividends and gains with its anti-abuse conditions and the beneficial owner test for selling a Malta subsidiary, the company rate with shareholder refunds, the five tax accounts, tax deducted from untaxed dividends to Malta-resident family members, the elective final tax without imputation, and the notional interest deduction. Trigger on: Malta holding company, participation exemption ...Votes: 0GitHub stars: 478
- Mt Income TaxUse this skill whenever asked about Montana individual income tax for self-employed persons, sole proprietors, or single-member LLCs. Trigger on phrases like \"Montana income tax\", \"MT income tax\", \"Form 2\", \"Montana DOR\", \"MCA 15-30-2103\".Votes: 0GitHub stars: 478
- Mt Inheritance And SuccessionInheritance and succession in Malta for families: there is no inheritance tax as such, but duty on documents and transfers is due when Maltese property or shares pass on death. Covers the declaration causa mortis and its deadline, who pays, valuation, the family home and surviving spouse reliefs, family business relief, share notices, gifts to children and spouses, the reserved portion under the Civil Code, foreign heirs, and tax when inherited property is sold later.Votes: 0GitHub stars: 478
- Mt Nomad Residence PermitThe Malta Nomad Residence Permit for non-EU nationals who live in Malta and keep working remotely for an employer or clients outside Malta: who the Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) cover and exclude, the first twelve months free of tax on that work income and the flat rate after, the foreign-tax test that removes the duty to report, registration and returns, family members, and when the ordinary Income Tax Act applies instead. Triggers: \"Malta digital nomad visa\", \...Votes: 0GitHub stars: 478
- Mt Non DomUse this skill for any Malta-resident individual who is not domiciled in Malta. Trigger on: \"Malta non-dom\", \"non-domiciled Malta\", \"remittance basis Malta\", \"move to Malta taxes\", \"Malta ordinary resident\", \"foreign income Malta\", \"Malta minimum tax\", \"remit to Malta\", \"Malta global residence\", \"Malta non-dom status\", or any question about whether foreign income is taxed in Malta. Covers non-dom eligibility, remittance basis mechanics, minimum tax obligation, foreign capi...Votes: 0GitHub stars: 478
- Mt Permanent Residence ProgrammeThe Malta Permanent Residence Programme (MPRP) for non-EU, non-EEA and non-Swiss nationals: who can apply and who is excluded, the capital test, the administration fee and its instalments, the government contribution and NGO donation, the property purchase or lease condition and how long to hold it, dependants (spouse, children, parents and grandparents), due diligence, the licensed agent, the residence card, Schengen travel, and what ends the status. Says plainly that MPRP permanent residenc...Votes: 0GitHub stars: 478
- Mt Property Transfer Tax The Sale ImmovableA drafting reference on the final withholding tax charged to the seller on transfers of immovable property situated in Malta and the duty charged to the buyer, for advisers handling an inter vivos sale by deed.Votes: 0GitHub stars: 478
- Mt Rental IncomeUse this skill whenever asked about Malta rental income taxation. Trigger on phrases like \"rental income Malta\", \"letting property Malta\", \"15% final withholding tax\", \"Article 31D\", \"TA24 rental\", \"property letting\", \"kiri\", \"rent received\", \"landlord tax Malta\", \"Airbnb Malta tax\", \"short-term rental Malta\", \"non-resident landlord Malta\", \"rental declaration CFR\", \"FWS rental\", or any question about computing, filing, or optimising tax on rental income from Malte...Votes: 0GitHub stars: 478
- Mt Residence Programmes For Wealthy FamiliesCompare Malta residence routes for wealthy, internationally mobile families and family offices: non-domiciled ordinary residence and the remittance basis with its minimum tax, the Global Residence Programme and the EU/EEA/Swiss Residence Programme (flat rate on remitted foreign income, minimum tax, property and rent thresholds, dependants, the day rule, cessation), the Malta Permanent Residence Programme as an immigration status with its fees, contribution, property and capital tests and due ...Votes: 0GitHub stars: 478
- Mt Return AssemblyNeutral document intake and routing for Malta personal-tax research. Does not compute tax, assemble a filing-ready package, map official return boxes, file, pay or certify compliance.Votes: 0GitHub stars: 478
- Mt Reverse Charge Acquisition IntraHow a person established in Malta accounts for VAT by reverse charge (self-charge) on intra-Community acquisitions of goods and services, and when Article 12 registration is triggered : for self-employed persons, businesses and their advisers.Votes: 0GitHub stars: 478
- Mt Reverse Charge Vat Services Received FromHow a Malta-established recipient self-accounts for VAT on services bought from a taxable supplier in another EU Member State, for business owners, self-employed persons and the accountants reviewing their VAT returns.Votes: 0GitHub stars: 478
- Mt Vat3 Quarterly Return MaltaLegacy VAT3 lookup name for Malta periodic VAT returns. This compatibility Guide follows malta-vat-return; use that canonical Guide for Article 10, Article 11 and distinct Article 12 obligations. VAT3 is not accepted here as proof of an official form identity.Votes: 0GitHub stars: 478
- Mu Company FormationCompany formation and entity choice in Mauritius for 2026. Covers the Companies Act 2001, domestic companies, public companies, Global Business and Authorised Companies, the resident director rule, small private company status, online incorporation, fees, annual registration fee, annual return and financial summary, beneficial ownership and timeframes at the Corporate and Business Registration Department. Use for setting up or running a Mauritius company.Votes: 0GitHub stars: 478
- Mu Corporate Income TaxMauritius corporate income tax for accounting years in the 2026/27 income year. Covers the 15 percent rate, the 3 percent export and other reduced rate, bank rates, alternative minimum tax, the 80 percent partial exemption, Corporate Social Responsibility, the Corporate Climate Responsibility levy and its Finance Act 2026 reductions, the company Fair Share Contribution, the domestic minimum top-up tax, the Advance Payment System, losses, returns and penalties. Use for Mauritius company tax, A...Votes: 0GitHub stars: 478
- Mu Cross BorderMauritius cross-border tax for the 2026/27 income year. Covers residence and sourcing, the tax residence certificate, foreign income of individuals, premium and golden visa holders, foreign tax credit, treaties, withholding on payments to non-residents including new digital items from Finance Act 2026, global business entities and foreign digital suppliers. Use for non-residents with Mauritius income, Mauritians with foreign income, treaty relief, or withholding on a payment abroad.Votes: 0GitHub stars: 478
- Mu Income TaxMauritius personal income tax for the income year 1 July 2026 to 30 June 2027. Covers residence, the 0, 10, 20 and 35 percent bands set by the Finance Act 2026, the end of the individual Fair Share Contribution, dependent deductions and reliefs, the Current Payment System, the 1 percent presumptive tax for small enterprises, the annual return due 15 October, penalties and foreign income. Use for questions on how much tax an employee, self-employed person or landlord pays in Mauritius, MRA ind...Votes: 0GitHub stars: 478
- Mu Payroll SocialMauritius payroll and social contributions for 2026. Covers PAYE under the cumulative system, Contribution Sociale Generalisee (CSG), National Savings Fund, training levy, the Portable Retirement Gratuity Fund, end of year bonus, directors fees, car benefit, the joint monthly return, the Return of Employees, self-employed contributions, penalties and interest. Use for running a Mauritius payroll, employer on-costs, PAYE or CSG questions, or MRA employer returns.Votes: 0GitHub stars: 478
- Mu Tax OverviewOverview of the Mauritius tax system for the 2026/27 income year: who collects tax, the income year, resident basis, headline personal and company rates, VAT, social contributions, and the main return dates, with links to the detailed skills. Use for a first orientation on Mauritius tax, which taxes apply to a person or business, or which skill in the Mauritius pack to open next. Figures that a detailed skill owns are linked rather than repeated beyond the headline.Votes: 0GitHub stars: 478
- Mu Transfer PricingMauritius transfer pricing for the 2026/27 income year. Covers the arm's length test in section 75 of the Income Tax Act, who it reaches, connected persons, the Director-General's power to reset net income, record keeping, country-by-country reporting for groups with EUR 750 million revenue, and how it sits with the domestic minimum top-up tax. Use for related-party pricing, intra-group charges, management fees, or loans with a Mauritius company, and for CbCR questions.Votes: 0GitHub stars: 478
- Mv Company FormationSource-cited draft: company formation & entity choice for Maldives (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mv Corporate Income TaxSource-cited draft: corporate income tax for Maldives (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mv Income TaxUse this skill whenever asked about Maldives (Maldivian) personal/individual income tax for self-employed individuals, sole proprietors, or employees. Trigger on phrases like \"how much income tax do I pay in the Maldives\", \"MIRA\", \"EWT\", \"employee withholding tax\", \"MIRA 601\", \"income tax return Maldives\", \"interim payment\", \"tax-free threshold MVR 720,000\", \"MVR 60,000 a month\", \"MRPS\", \"pension contribution Maldives\", \"self-employed tax Maldives\", \"income tax regist...Votes: 0GitHub stars: 478
- Mv Payroll SocialSource-cited draft: payroll & social contributions for Maldives (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mv Tax OverviewSource-cited draft: tax overview for Maldives (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.Votes: 0GitHub stars: 478
- Mw Company FormationMalawi company formation and registration research for the intended 2026 intake. Use this partial Guide to distinguish private, public, guarantee and foreign companies, prepare the statutory incorporation evidence, check shareholder counts and director requirements, reconcile no-par share consideration, and separate company reporting from taxpayer registration. It reads the original Companies Act gazette rather than assuming that a business-name certificate creates a company. It also preserve...Votes: 0GitHub stars: 478
- Mw Corporate Income TaxMalawi draft for 2026 ordinary non-mining company income-tax and minimum alternative tax working papers. Use it to reconcile taxable income separately from statutory turnover, identify the additional taxable-income band, compare the ordinary charge with MAT, and control carried MAT credits by origin and expiry. It states the deduction restrictions for exempt and final-tax income and the apportionment of common expenditure. The two cases assume supported adjusted income and eligible credit rec...Votes: 0GitHub stars: 478
- Mw Cross Border TaxMalawi cross-border tax research for the intended 2026 intake, covering the cited domestic source rules, the distinction between nonresident final tax and permanent-establishment income, conditional withholding workpapers, and foreign-tax credit limitations. Use it for overseas suppliers, foreign companies, payments accrued or credited abroad, and the evidence needed before seeking double-tax relief. It traces the effective-management wording inserted in 2023 and deleted in 2024, and distingu...Votes: 0GitHub stars: 478
- Mw Income TaxMalawi draft for 2026 individual income-tax working papers, distinguishing the employment and non-employment schedules. Use it to route a taxpayer to the correct income category, reconcile supplied taxable income, apply the stated annual or monthly bands, and check the two numerical cases. It does not treat every receipt as salary or replace the taxpayer's source, residence and exemption analysis with a headline rate. Benefits, mixed income, pension deductibility, withholding finality, transi...Votes: 0GitHub stars: 478
- Mw Listed Share WithholdingMalawi listed-share disposal withholding research for the intended 2026 period. Use this partial Guide for a broker or dealer paying a seller, to classify the payment, test the two express exemptions, compute the cited proceeds-based withholding and distinguish final withholding from an ordinary capital-gain calculation. It covers income-tax-exempt sellers and immediate reinvestment in other listed shares without inventing a reinvestment window or partial-relief formula. Two executable cases ...Votes: 0GitHub stars: 478
- Mw Payroll SocialMalawi draft for 2026 payroll reconciliation and occupational pension contribution working papers under the cited pension statute. Use it only after confirming that the mandatory scheme applies to the employer and employees concerned. It separates employer and employee contributions, contribution remittance duties and supplied PAYE amounts, with two arithmetic controls for individual and aggregate payroll schedules. It does not assume that pension contributions are automatically deductible be...Votes: 0GitHub stars: 478
- Mw Tax OverviewMalawi tax-intake router for the partial 2026 country drafts. Use it to gather the entity, income, turnover, assessment period, transaction and employee facts that determine which source-led computation job to open. It routes ordinary company tax and MAT, individual tax, domestic VAT, conditional pension reconciliation, tax registration and a limited transfer-pricing notice response. The two turnover projections are intake controls and do not establish tax-registration liability by themselves...Votes: 0GitHub stars: 478
- Mw Transfer PricingMalawi draft for 2026 handling of a transfer-pricing information notice and retention of audit records under the cited tax-administration provisions. Use it to identify the actual notice, response period, missing information, written audit-completion evidence and relevant retention period before preparing a response file. The examples compute statutory penalty units and compare record-retention dates; they do not supply an unverified conversion from currency points into kwacha or authorise de...Votes: 0GitHub stars: 478
- Mw Vat GstMalawi draft for 2026 ordinary domestic VAT working papers and registration screening under the cited amendments. Use it to distinguish supported output tax from eligible input credit, reconcile an excess credit separately from a refund entitlement, and identify the special registration boundary for non-resident digital supplies. The two examples assume that the underlying transactions and input claims have already been classified correctly. Earlier-period thresholds, amendment transitions, c...Votes: 0GitHub stars: 478
- Mx CfdiUse this skill whenever asked about Mexican CFDI electronic invoicing. Trigger on phrases like \"CFDI\", \"factura electronica\", \"PAC\", \"complemento de pago\", \"comprobante fiscal\", \"SAT factura\", \"CFDI 4.0\", \"timbrado\", \"cancelacion CFDI\", or any question about issuing, receiving, or managing electronic invoices in Mexico. Covers CFDI 4.0 structure, PAC certification, complemento de pago, uso de CFDI, cancellation rules, and SAT obligations. ALWAYS read this skill before touchi...Votes: 0GitHub stars: 478
- Mx Corporate Income TaxMexico corporate income tax reference for 2026. Covers the 30% LISR rate on the annual fiscal result (Art. 9), monthly provisional payments by the 17th (Art. 14), loss carryforward 10 years (Art. 57), the CUFIN/CORE dividend system with the 1.4286 gross-up and 10% additional tax (Arts. 10, 77-79), PTU deductibility, and corporate deadlines and penalties. Trigger on Mexico corporate tax, ISR personas morales, utilidad fiscal, CUFIN, perdida fiscal, pago provisional. Source-cited draft.Votes: 0GitHub stars: 478
- Mx Cross BorderMexico cross-border income reference for 2026. Covers LISR Title V taxation of non-residents with Mexican-source income: source-of-wealth rules (Arts. 153-165), flat 25% on real-property rent and gains and on independent services (Arts. 156, 158, 160), the permanent-establishment concept, the gross-up duty of the Mexican payer, and treaty interaction. Trigger on Mexico non-resident, residente en el extranjero, fuente de riqueza, establecimiento permanente, retencion 25%, Title V. Source-cited...Votes: 0GitHub stars: 478
- Mx Estimated TaxUse this skill whenever asked about Mexican provisional income tax payments (pagos provisionales de ISR) for self-employed individuals and sole proprietors. Trigger on phrases like \"pagos provisionales\", \"ISR provisional\", \"estimated tax Mexico\", \"coeficiente de utilidad\", \"SAT monthly payment\", \"declaracion provisional\", \"Mexican advance tax\", \"RESICO\", or any question about monthly provisional income tax obligations under the Ley del ISR. Covers the monthly payment schedule,...Votes: 0GitHub stars: 478
- Mx Freelance IntakeUse this skill when onboarding a Mexican persona física con actividad empresarial or RESICO freelancer. Trigger on phrases like \"Mexico freelance\", \"SAT registration\", \"persona física\", \"actividad empresarial\", \"RESICO\", \"régimen fiscal México\", \"RFC\", \"CFDI\", \"ISR provisional\", \"declaración anual México\", or any initial client conversation involving a Mexican self-employed individual. This skill collects essential information to determine the correct tax régimen, validate...Votes: 0GitHub stars: 478
- Mx ImssUse this skill whenever asked about Mexican IMSS social security for self-employed individuals. Trigger on phrases like \"IMSS\", \"seguro social Mexico\", \"regimen voluntario\", \"incorporacion voluntaria\", \"IMSS freelancer\", \"aseguramiento voluntario\", \"Modalidad 40\", or any question about voluntary IMSS enrollment, contribution calculation, or benefits for self-employed persons in Mexico. Covers voluntary inscription (Modalidad 40, regimen voluntario), contribution bases, health/ma...Votes: 0GitHub stars: 478
- Mx Income TaxUse this skill whenever asked about Mexican individual income tax (ISR) for self-employed individuals (personas físicas con actividades empresariales y profesionales). Trigger on phrases like \"how much tax do I pay in Mexico\", \"ISR\", \"Declaración Anual\", \"pagos provisionales\", \"actividades profesionales\", \"honorarios\", \"RESICO\", \"deducciones personales\", \"deducciones autorizadas\", \"retenciones\", \"RFC\", \"income tax return Mexico\", \"SAT\", \"CFDI honorarios\", \"comprob...Votes: 0GitHub stars: 478
- Mx Payroll WithholdingMexico payroll withholding reference for 2026. Covers employer ISR withholding on wages under LISR Arts. 94-99 and the SAT monthly tariff tables, the February annual adjustment, monthly payment by the 17th, aguinaldo and PTU treatment on the payroll, and gross-up duties for payments to non-residents. Trigger on Mexico payroll, retencion ISR salarios, tabuladores SAT, aguinaldo, determinacion mensual. Source-cited draft.Votes: 0GitHub stars: 478
- Mx Return AssemblyUse this skill when assembling or reviewing a Mexican persona física annual tax return (declaración anual). Trigger on phrases like \"declaración anual México\", \"ISR anual\", \"return assembly Mexico\", \"cross-check CFDI\", \"IVA reconciliation\", \"provisional vs annual\", \"RESICO annual\", \"AEP annual return\", or any task involving the compilation, verification, or filing of a Mexican individual's annual income tax return. This skill orchestrates cross-checks between ISR, IVA, IMSS, a...Votes: 0GitHub stars: 478
- Mx Social ContributionsMexico social contributions (IMSS) reference for 2026. Covers employer and worker quotas under the Ley del Seguro Social (Arts. 28, 38, 39, 73, 147, 168, 211), the five occupational-risk classes, the SBC base and its 25x minimum-wage ceiling, INFONAVIT 5%, the retirement branch, state payroll taxes, monthly cedula payment by the 17th, and PTU. Trigger on Mexico IMSS, cuotas obrero patronales, salario base de cotizacion, INFONAVIT, PTU, prima de riesgo. Source-cited draft.Votes: 0GitHub stars: 478
- Mx Vat ReturnMexican VAT return (IVA -- Impuesto al Valor Agregado, Declaracion Mensual) for self-employed individuals. Covers the standard 16% rate, zero rate (tasa 0%), exempt activities, monthly filing via SAT portal, DIOT informative declaration, CFDI electronic invoicing, and IVA acreditable computation. Primary source: Ley del IVA (LIVA).Votes: 0GitHub stars: 478