Direct & International Tax
International tax Treaty rates, relief-at-source rules and reclaim procedures are public. No open dataset or logic yet.
Build on The OECD Model Tax Convention and the treaty texts each country publishes.
A first version A lookup that returns the treaty withholding rate on dividends, interest or royalties between two countries, citing the article it used. See it on the map Direct & International Tax
Pillar Two / global minimum tax Published rules and a standard GIR schema. The most buildable gap on the site.
Build on The OECD GloBE Model Rules, their Commentary and Administrative Guidance, and the GloBE Information Return with its XML schema.
A first version Compute the effective tax rate and top-up tax for one jurisdiction from a handful of inputs, with tests built from the examples in the Commentary. See it on the map Tax Accounting & Reporting
Tax accounting & financial reporting Templates, review and evidence, all specifiable. The core of every tax department, with nothing open.
Build on The IAS 12 and ASC 740 standards, and a company's own trial balance and return data.
A first version A deferred-tax roll-forward: temporary differences in, deferred tax and the rate reconciliation out, from a spreadsheet export. See it on the map Tax Accounting & Reporting
Tax forecasting & cash tax A model over provision and payment data. Depends on the provision gap being filled first.
Build on Statutory rates and instalment rules, and the output of a tax provision.
A first version A cash-tax forecast for one country: forecast profit in, instalment payments and their due dates out. See it on the map Tax Accounting & Reporting
Transparency & external reporting GRI 207 and the public CbCR templates are published standards. A reporting pack generator is a weekend project waiting for a fiscalist.
Build on GRI 207, the OECD's country-by-country report and its XML schema, and the EU's public CbCR directive (2021/2101).
A first version Turn entity-level data into the GRI 207-4 table and the EU public CbCR table, with totals reconciled to the accounts. See it on the map Transfer Pricing
Transfer pricing Margin monitoring against an approved policy is a reconciliation problem with public inputs. Zero open implementations.
Build on The OECD Transfer Pricing Guidelines, including the master file and local file contents in their annexes, and the group's own accounts.
A first version Margin monitoring: each entity's operating margin against the policy's target range, and the year-end adjustment it needs. See it on the map Indirect Tax / VAT / GST
Customs & trade tax Tariff schedules are public data. Classification assistants are an obvious agent-skill candidate.
Build on National tariff schedules such as the EU's TARIC and the US Harmonized Tariff Schedule, and published binding tariff decisions.
A first version An agent skill that proposes a tariff code for a product description, cites the heading and notes it used, and hands off to a person. See it on the map Controversy & Tax Risk
Tax risk management A register with owners, scores and escalation thresholds. A schema and a workflow.
Build on GRI 207-2 on tax governance, control and risk management, and the tax strategies that large groups publish.
A first version A tax-risk register as an open schema and a small app: risk, owner, likelihood, impact, appetite, escalation threshold and next review. See it on the map Controversy & Tax Risk
Tax controls & assurance The layer every auditor asks about. Controls, owners, evidence and test results: fully specifiable, zero open implementations.
Build on The OECD's 2016 report on building better tax control frameworks, GRI 207-2, and the frameworks companies describe in their tax reports.
A first version A control library as data: each control with its risk, owner, frequency, evidence and test steps, and a log of test results. See it on the map M&A / Transactions / Planning
Tax planning & business advisory The rules-as-code frameworks on the list could power it. No open tool compares corporate structures yet.
Build on Statutory corporate and withholding rates, treaty texts, and the rules-as-code frameworks already on the list.
A first version Compare the tax cost of two or three group structures for one payment (a dividend, interest or a royalty), with every assumption shown. See it on the map M&A / Transactions / Planning
M&A, divestments & restructuring Data-room reading is solved by generic document AI. Deal modelling and SPA clause libraries are not.
Build on Merger agreements filed as public exhibits with securities regulators, and the statutory rules on losses and changes of ownership.
A first version A library of SPA tax clauses from public merger agreements, tagged by type, that an agent can search and cite. See it on the map Returns, Payments & Debt
Returns processing & assessment The validation rules sit in the law and the published return schemas. No open processing engine is in the list.
Build on The return schemas and validation rules that tax authorities publish for filing software, and the law as code in OpenFisca or Catala.
A first version A service that checks a filed return against its schema and its arithmetic and cross-field rules, and explains each rejection. See it on the map Returns, Payments & Debt
Payments, refunds & debt collection Taxpayer accounting is a ledger with published rules. No open implementation is in the list.
Build on The published rules on due dates, late-payment interest, penalties, refunds and payment plans.
A first version A taxpayer account: charges, payments, interest and refunds by period, with the balance explained line by line. See it on the map E-invoicing & Real-time Reporting
Clearance & real-time reporting platforms Open clients exist for the national platforms of many countries (see Indirect Tax on the company side). The receiving platforms themselves have no open implementation in the list.
Build on EN 16931, Peppol BIS Billing 3.0 and their validation rules, and the national e-invoicing specifications tax authorities publish.
A first version A reference receiving service: accept an e-invoice, validate it against EN 16931 and one national extension, store it and return an acknowledgement. See it on the map International Cooperation
Exchange of information & MAP The exchange schemas are published by the OECD and the EU. No open tool is in the list.
Build on The OECD's CRS and CbC XML schemas with their user guides, and the EU's DAC schemas.
A first version A validator that checks a CRS or CbC file against the OECD schema and user guide, and lists every error in plain words. See it on the map