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Claude Skills by openaccountants
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- California Sales TaxUse this skill whenever asked about California sales and use tax, CDTFA filings, California district taxes, California exemptions, California nexus, or any request involving California state sales and use tax compliance. Trigger on phrases like \"California sales tax\", \"CA sales tax\", \"CDTFA\", \"CDTFA-401\", \"district tax\", \"California use tax\", \"California resale certificate\", or any request involving California sales and use tax classification, filing, or compliance. ALWAYS read ...Votes: 0GitHub stars: 478
- Cambodia VatUse this skill whenever asked to prepare, review, or classify transactions for a Cambodia VAT return for any client. Trigger on phrases like \"Cambodia VAT\", \"GDT filing\", \"tax on value added\", or any request involving Cambodia VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Cambodia VAT work.Votes: 0GitHub stars: 478
- Cameroon Corporate Income TaxCameroon company income tax (impot sur les societes) for 2026: 30% and 25% rates, CAC, 2.2% instalments and minimum tax, loss carry-forward, return dates and penalties, under the CGI Edition 2026.Votes: 0GitHub stars: 478
- Cameroon Cross BorderCameroon cross-border tax for 2026: tax on non-resident payments (TSR 15%, 10%, 3%), digital significant economic presence, tax-haven rules and residence, under the CGI Edition 2026.Votes: 0GitHub stars: 478
- Cameroon Income TaxUse this skill whenever asked about Cameroon personal income tax (IRPP) for salaried or self-employed individuals. Trigger on phrases like \"how much income tax do I pay in Cameroon\", \"IRPP\", \"impot sur le revenu\", \"CNPS contributions\", \"PAYE Cameroon\", \"IGS\", \"Impot General Synthetique\", \"Centre de Gestion Agree\", \"CGA\", \"barème IRPP\", \"Credit Foncier\", \"FNE\", \"monthly salary tax Cameroon\", \"net taxable income\", \"minimum tax\", or any question about filing or comp...Votes: 0GitHub stars: 478
- Cameroon PayrollUse this skill whenever asked about Cameroon payroll processing for employed persons. Trigger on phrases like \"Cameroon payroll\", \"IRPP withholding\", \"PAYE Cameroon\", \"CNPS contribution\", \"CFC housing fund\", \"FNE employment fund\", \"CAC surcharge\", \"centimes additionnels\", \"DIPE\", \"payslip Cameroon\", \"bulletin de paie\", \"net salary Cameroon\", \"salaire net\", \"tax withholding Cameroon\", \"employer social security Cameroon\", \"SMIG Cameroon\", \"minimum wage Cameroon\...Votes: 0GitHub stars: 478
- Cameroon Social ContributionsUse this skill whenever asked about Cameroon (CM) social security contributions (CNPS), payroll-linked levies, or personal income tax on salaries. Trigger on phrases like \"CNPS contributions\", \"Cameroon social security\", \"how much CNPS do I pay\", \"pension vieillesse\", \"prestations familiales\", \"risques professionnels\", \"Cameroon payroll tax\", \"Crédit Foncier CFC\", \"Fonds National de l'Emploi FNE\", \"Cameroon PIT\", \"IRPP Cameroun\", \"centimes additionnels communaux CAC\", ...Votes: 0GitHub stars: 478
- Cameroon Transfer PricingCameroon transfer pricing for 2026: the 25% link test, profit add-back, annual declaration, documentation limits, country-by-country report and XAF 50 million fine, under the CGI Edition 2026.Votes: 0GitHub stars: 478
- Cameroon VatUse this skill whenever asked to prepare, review, or classify transactions for a Cameroon VAT (TVA) return. Trigger on phrases like \"TVA Cameroun\", \"DGI return\", \"declaration TVA\". Cameroon applies TVA at 17.5% plus CAC municipal surcharge (10% of TVA = effective 19.25%). ALWAYS read this skill before touching any Cameroon VAT work.Votes: 0GitHub stars: 478
- Can A Foreigner Start A Business In SerbiaCan a foreign citizen start a business in Serbia, and should it be an entrepreneur (preduzetnik) or a limited liability company (DOO)? Covers, for 2026, the legal difference between the two forms under the Company Law (personal liability of the entrepreneur, limited liability of DOO members and its exceptions, the manager (poslovođa), the registered interruption of activity), the headline tax rates (10% on entrepreneur income, 15% corporate tax, 15% on dividends to individuals), the lump-sum ...Votes: 0GitHub stars: 478
- Canada BookkeepingUse this skill whenever asked about Canadian bookkeeping for sole proprietors, partnerships, or private corporations. Trigger on phrases like \"chart of accounts\", \"GIFI codes\", \"bookkeeping\", \"profit and loss\", \"balance sheet\", \"ASPE\", \"ASNPO\", \"CRA categories\", \"bank reconciliation\", \"expense categories\", \"revenue recognition\", \"depreciation\", \"CCA\", \"capital cost allowance\", \"GST/HST\", \"input tax credits\", \"T2125\", \"T2\", \"general ledger\", \"HST return\"...Votes: 0GitHub stars: 478
- Canada Financial StatementsUse this skill when preparing, reviewing, or advising on annual financial statements for a Canadian company. Trigger on phrases like \"ASPE\", \"IFRS Canada\", \"Canadian GAAP\", \"CPA Canada Handbook\", \"financial statements Canada\", \"compilation engagement\", \"review engagement Canada\", \"audit Canada\", \"CBCA\", \"OBCA\", \"annual return Canada\", \"CSRE 2400\", or any question about preparing and reporting statutory accounts under Canadian corporate law. Covers ASPE/IFRS frameworks,...Votes: 0GitHub stars: 478
- Canada FormationUse this skill whenever asked about forming, incorporating, or registering a company in Canada. Trigger on phrases like \"set up a company in Canada\", \"Canadian incorporation\", \"Corporations Canada\", \"federal incorporation\", \"provincial incorporation\", \"CBCA\", \"Ontario corporation\", \"BC incorporation\", \"Inc. Canada\", \"Canadian company formation\", \"register a business Canada\", or any question about starting a business entity in Canada. Covers federal vs provincial incorpor...Votes: 0GitHub stars: 478
- Canada Gst HstUse this skill whenever asked to prepare, review, or classify transactions for a Canadian GST/HST return (Form GST34) for a self-employed individual or small business in Canada. Trigger on phrases like \"prepare GST return\", \"file HST\", \"Canadian sales tax\", \"GST/HST return\", \"Form GST34\", \"input tax credits\", \"ITC claim\", or any request involving Canadian GST/HST filing. Also trigger when classifying transactions for GST/HST purposes from bank statements, invoices, or other sour...Votes: 0GitHub stars: 478
- Canada PayrollUse this skill whenever asked about Canadian payroll, source deductions, CPP contributions, EI premiums, or employer obligations in Canada. Trigger on phrases like \"source deductions\", \"CPP\", \"Canada Pension Plan\", \"CPP2\", \"EI\", \"employment insurance\", \"T4\", \"TD1\", \"payroll deductions\", \"CRA payroll\", \"remittance\", \"ROE\", \"record of employment\", \"statutory holiday pay\", \"vacation pay Canada\", \"minimum wage Canada\", \"provincial tax\", \"payroll Canada\", \"PD7A...Votes: 0GitHub stars: 478
- Canada Tax OptimizationUse this skill when advising on LEGAL tax minimization strategies for Canadian taxpayers — individuals, sole proprietors, and small business owners (CCPCs). Trigger on phrases like \"reduce my tax Canada\", \"tax planning\", \"RRSP vs TFSA\", \"salary vs dividends\", \"income splitting\", \"TOSI\", \"small business deduction\", \"LCGE\", \"capital gains inclusion\", \"CRA\", or any question about structuring affairs to legally minimize Canadian tax. Covers entity selection, registered account...Votes: 0GitHub stars: 478
- Canada Transfer PricingUse this skill whenever asked about Canada transfer pricing rules, documentation requirements, or CRA transfer pricing compliance. Trigger on phrases like \"transfer pricing Canada\", \"Canadian TP documentation\", \"CRA transfer pricing\", \"master file Canada\", \"local file Canada\", \"CbCR Canada\", \"APA Canada\", \"Section 247\", \"Form T106\", \"contemporaneous documentation Canada\", or any question about intercompany pricing for Canadian entities.Votes: 0GitHub stars: 478
- Cancelling A Vat Registration And The Exit Vat ChargeThe threshold rose to R2.3 million on 1 April 2026, so many vendors can now deregister — but section 8(2) deems a supply of everything still on hand, and the exit charge decides whether it is worth doing.Votes: 0GitHub stars: 478
- Capital Gains Tax Rate Tables 2023 To 2027CGT exclusions and the inclusion rate for natural persons, plus tax-free savings account limits, keyed by year of assessment 2023 to 2027, with the order the exclusions must be applied in.Votes: 0GitHub stars: 478
- Cayman TaxUse this skill whenever asked about Cayman Islands taxation or the absence of direct taxes. Trigger on phrases like \"Cayman tax\", \"Cayman Islands VAT\", \"Cayman Islands income tax\", \"Cayman corporate tax\", or any request involving Cayman Islands tax compliance. The Cayman Islands does NOT have income tax, capital gains tax, VAT, payroll tax, or any direct taxes. Revenue is raised through import duties, work permit fees, and financial services fees. ALWAYS read this skill before handlin...Votes: 0GitHub stars: 478
- Cbam Carbon Border AdjustmentUse this skill whenever an EU importer (declarant), an indirect customs representative, or a non-EU producer asks about the EU Carbon Border Adjustment Mechanism. Trigger on phrases like \"CBAM\", \"carbon border adjustment\", \"CBAM certificates\", \"embedded emissions\", \"default values\", \"verified emissions\", \"CN code 7208\", \"CN code 28080000\", \"fertiliser CBAM\", \"cement CBAM\", \"aluminium CBAM\", \"hydrogen CBAM\", \"electricity CBAM\", \"iron and steel CBAM\", \"quarterly CBA...Votes: 0GitHub stars: 478
- Cd Company FormationPrepare a DR Congo company-formation and entity-choice research file for 2026 using the OHADA companies act and official Congolese administrative pages. Use this Guide for SARL, SA, SAS, foreign branch, registered office, capital subscription and payment, RCCM and post-formation tax or employer registration questions. It distinguishes legal personality from a submitted application and separates SARL and SA paid-up rules. Two cases recompute a SARL capital schedule and an SA funding decision. ...Votes: 0GitHub stars: 478
- Cd Corporate Income TaxPrepare an ordinary company income-tax workpaper for DR Congo for income earned in 2026 under the IS reform. Use this Guide to screen corporate form, territory and exemptions; reconcile accounting profit with supported tax adjustments; compare profit tax with the turnover minimum; and schedule provisional payments and the annual declaration. It covers selected expense restrictions, loss conditions, financial-statement attachments and the separate assembly-minutes deadline. The output is a cal...Votes: 0GitHub stars: 478
- Cd Cross BorderDR Congo domestic-law screening of payments to nonresident service providers and recipients of investment or passive income for the 2026 income year. Distinguishes permanent-establishment facts, service execution from payment, gross service invoices from passive-income payments, and the August 2026 expansion covering royalties, software rights, know-how and other passive income. Includes withholding workpapers, declaration deadlines, payer responsibility, rounding and two executable examples....Votes: 0GitHub stars: 478
- Cd Income TaxPrepare an individual income-tax research workpaper for DR Congo income earned in 2026 under the IRPP reform. Use this Guide to screen habitual residence and source, classify income, identify salary-base deductions and global deductions, apply the annual progressive scale, and distinguish an individual return from employer withholding reports. It includes the business-income minimum, conditional family relief, withholding reconciliation and two recomputing cases. The output is a supported dra...Votes: 0GitHub stars: 478
- Cd Payroll SocialPrepare a DR Congo employer payroll and CNSS research workpaper for 2026. Use it to distinguish employee withholding from employer contributions, classify ordinary workers and special categories, build the supported CNSS remuneration base, allocate pension, family and occupational-risk contributions, and prepare monthly declarations and payments. It includes the exceptional expatriate-employer levy, the separate annual salary report, filing evidence and two recomputing cases covering ordinary...Votes: 0GitHub stars: 478
- Cd Tax OverviewRoute a DR Congo tax engagement for 2026 to the correct source-bound country workpapers. Use this Guide when asked about Congo tax, company versus individual taxation, registering a business, employer obligations, VAT, related parties or payments abroad. It separates legal formation, company source and individual residence, identifies the evidence needed before calculation, and builds a filing and payment control register. It links the existing figure homes instead of duplicating their rates,...Votes: 0GitHub stars: 478
- Cd Transfer PricingDR Congo transfer-pricing screening, profit adjustments and documentation for the 2026 income year. Separates the substantive related-party rule from the turnover and gross-asset tests for master/local files and the electronic annual declaration. Covers indirect ownership, control without majority ownership, privileged-tax jurisdictions, audit requests, the separate country-by-country reporting test and statutory default penalties. Use for Congolese group transactions, intercompany pricing, d...Votes: 0GitHub stars: 478
- Cd Vat GstPrepare a source-bound VAT research workpaper for DR Congo transactions in 2026. Use this Guide to screen mandatory registration and voluntary options, classify supplies, compare the original and August rectifying rate schedules, test selected invoice and payment conditions, and prepare the monthly declaration. It includes two computations covering net VAT and a transaction-date rate decision. The workpaper distinguishes enacted text from an established operative position: the carried 2025 pr...Votes: 0GitHub stars: 478
- Cf Company FormationUse this Central African Republic formation Guide for 2026 research on SARL and SA capital, subscription, payment, registration and ordinary annual reporting. It separates OHADA uniform-act defaults from national formalities, and maps the published GUFE dossier route without promising a statutory processing time. Search triggers include RCCM, NIU, NIF, SARL capital, SA capital, incorporation, share subscription and annual accounts. Tax filing and fiscal visa obligations are routed to their ow...Votes: 0GitHub stars: 478
- Cf Corporate Income TaxUse this Central African Republic corporate tax Guide for 2026 research on companies, agricultural businesses and the ordinary profit-versus-minimum-tax calculation. It maps territorial profits, carryforward losses, instalments, annual results and the new fiscal visa attached to statistical and fiscal declarations. Match IS, impôt minimum forfaitaire, DSF, ONECCA, tax certification, company profit and agricultural company queries. The ordinary computation is expressly a baseline from the Mini...Votes: 0GitHub stars: 478
- Cf Cross BorderUse this Central African Republic cross-border Guide for 2026 research on arrivals, departure tax clearance, foreign services, branch income and foreign transfers. It separates personal residence from corporate territoriality and explains the three-month tax-regularity attestation introduced in the signed 2025 supplementary budget, including its shorter validity where debt is stayed. Search triggers include quitus fiscal, attestation de régularité fiscale, foreign bank transfer, expatriate de...Votes: 0GitHub stars: 478
- Cf Income TaxUse this Central African Republic individual income tax Guide for 2026 research on resident employees, sole traders and people receiving investment income. It separates the salary scale from business profit taxation, shows the salary deductions, explains the turnover minimum and identifies foreign income and personal capital gains as distinct questions. Search triggers include IRPP, Bangui salary tax, self-employed tax, agricultural profit, foreign assets and annual income return. The fetched...Votes: 0GitHub stars: 478
- Cf Payroll SocialUse this Central African Republic payroll Guide for 2026 research on employee IRPP withholding, monthly versus small-employer remittance and annual employer summaries. It routes the actual salary tax calculation to the individual income Guide and clearly separates tax withholding from CNSS contributions. Search triggers include salary tax, PAYE, employer return, five employees, quarterly remittance, CNSS, social security and payroll cessation. Conflicting old social rates and ceilings are exp...Votes: 0GitHub stars: 478
- Cf Property TaxUse this Central African Republic property Guide for 2026 research on the built-property contribution, rental-value floor, owner and tenant declarations and the separate personal rental-income base. It distinguishes the building levy from income tax, VAT and capital gains, preventing the same percentage from being applied to the wrong base. Search triggers include contribution foncière, F66, F67, F61 bis, rental property, landlord, principal home and property value. These are conditional prov...Votes: 0GitHub stars: 478
- Cf Tax OverviewUse this Central African Republic tax overview for 2026 research intake, routing and the directly read procedural amendments. It maps individual tax, corporate profit, VAT, payroll, related parties, cross-border clearance, formation and property to their dedicated Guides, then sets out the general LPF penalty and notice controls verified in the signed 2025 Finance Act. Search triggers include DGID, tax calendar, penalties, NIU, tax complaint and audit information request. It keeps country-pac...Votes: 0GitHub stars: 478
- Cf Transfer PricingUse this Central African Republic transfer pricing Guide for 2026 research on foreign controlled transactions, profit transfers, low-tax counterparties and cross-border deductions. It works through the fetched code’s control test, the privileged-tax comparison and specific limits on foreign charges and purchasing commissions. Search triggers include prix de transfert, related-party fee, thin capitalisation, management charge, royalty, non-cooperative territory and deduction cap. This is a con...Votes: 0GitHub stars: 478
- Cf Vat GstUse this Central African Republic VAT Guide for 2026 research on taxable businesses, registration, imported services, invoices, input credits and monthly declarations. It uses the signed 2024 replacement of the VAT chapter, the signed 2025 filing and exemption amendments, and the 2026 prior-payment exemption mechanism. Search triggers include TVA, NIU, VAT threshold, electronic commerce, reverse charge, prorata, export credit and refund. It expressly rejects the obsolete quarterly wording in ...Votes: 0GitHub stars: 478
- Cfc And Substance Rules ComparedWill a family's home country tax its foreign holding company anyway? Compares controlled foreign company (CFC) and substance rules for family holding structures: the EU anti-tax-avoidance CFC rules as Malta, Ireland, Cyprus, the Netherlands and Luxembourg apply them (companies only, control and low-tax tests, carve-outs, significant people functions), the UK CFC gateway and exemptions, US subpart F and net CFC tested income for US-person families, and what Switzerland, Singapore and the UAE p...Votes: 0GitHub stars: 478
- Cg Company FormationCompare Republic of Congo SARL, SA, SAS and foreign-branch formation using the national SARL decree, OHADA company rules and the official ACPCE registration checklist. Covers capital, documents, public online route, audit tests and branch conversion. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. T...Votes: 0GitHub stars: 478
- Cg Corporate Income TaxCompute ordinary Republic of Congo company income tax under the initial 2026 Finance Act, distinguishing general and sector rates, the minimum perception, deductions, interest restrictions, losses and statutory filing obligations. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigger phrases inclu...Votes: 0GitHub stars: 478
- Cg Cross BorderDistinguish Congo corporate residence, permanent establishments, foreign income, nonresident services and royalties, special intermittent foreign-company taxation and nonresident share gains under the initial 2026 enacted tax provisions. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigger phrase...Votes: 0GitHub stars: 478
- Cg Income TaxClassify individual receipts into salary, business, investment and property income under the initial 2026 Congo law. Covers the separate computations, family quotient, income bases, source tests and stated collection rules. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigger phrases include Cong...Votes: 0GitHub stars: 478
- Cg Payroll SocialPrepare Republic of Congo payroll by distinguishing employee salary tax, employer charges, social enrolment and limited 2026 support. Salary arithmetic uses the initial 2026 ITS provisions linked from the income Guide, while unresolved social-rate conflicts remain explicit. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and...Votes: 0GitHub stars: 478
- Cg Tax OverviewRoute Republic of Congo company, individual, VAT, payroll, formation, transfer-pricing and cross-border questions to the correct 2026 initial-law reference Guide. Explains the new income-tax architecture, source hierarchy, accounting period and unresolved operational/currentness limits. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later a...Votes: 0GitHub stars: 478
- Cg Transfer PricingIdentify Congo related-party adjustment exposure, the documentation threshold, group and local file content, annual TP and country-by-country reporting, audit requests, penalties and advance pricing agreements under the initial 2026 statutory text. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Tri...Votes: 0GitHub stars: 478
- Cg Vat GstSeparate ordinary VAT, additional centimes, input-tax restrictions and filing evidence for Republic of Congo. Covers the initial 2026 cash-payment boundary and structural-credit inventory changes alongside expressly historical base-law mechanics. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigg...Votes: 0GitHub stars: 478
- Ch Ahv IvSwiss AHV/IV/EO social contributions of the self-employed and of non-employed persons for 2026. Covers who counts as self-employed, the full rate of 10.0% (AHV 8.1%, IV 1.4%, EO 0.5%) from CHF 60,500, the full sliding scale from CHF 10,100 (5.371%) and the minimum contribution of CHF 530, how the contribution income is found (tax assessment, add-back of own contributions, interest on own capital, rounding), provisional (Akonto) and final contributions, the allowance past reference age, 5% lat...Votes: 0GitHub stars: 478
- Ch Cantonal TaxSwiss cantonal and communal income and wealth tax on individuals for tax year 2026, from the StHG, the ESTV tables and cantonal sources. Covers how the tax is built (simple tax from the cantonal tariff, times the cantonal, communal and church multipliers), the 2026 multipliers in all 26 cantonal capitals, the Zurich and Zug 2026 tariffs, wealth tax thresholds, deductions that differ by canton (commuting caps, childcare), filing deadlines for Zurich, Zug, Bern, Basel-Stadt, Geneva and Vaud, th...Votes: 0GitHub stars: 478
- Ch Company FormationCompany formation and entity choice in Switzerland for tax year 2026, from the Code of Obligations (OR), the Commercial Register Ordinance (HRegV) and the fee ordinance (GebV-HReg). Covers the GmbH/Sarl (CHF 20,000 capital, fully paid in) and the AG/SA (CHF 100,000, at least 20% of each share and CHF 50,000 paid in), sole proprietorships and partnerships, the public deed and the blocked capital account, the Swiss-resident representative, the commercial register fees (CHF 420 for a company, CH...Votes: 0GitHub stars: 478