How do I install the Ae Corporate Tax skill?

Run npx skillmds@latest add openaccountants/ae-corporate-tax in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Ae Corporate Tax skill do?

> Use this skill whenever asked about UAE Corporate Tax for freelancers, sole establishments, or small businesses. Trigger on phrases like "how much tax do I pay in UAE", "corporate tax UAE", "CT return", "FTA", "small business relief", "free zone tax", "qualifying free zone person", "AED 375,000", "9% tax", "taxable income UAE", "corporate tax registration", "UAE tax return", "self-employed tax UAE", "freelancer tax Dubai", "EmaraTax", or any question about computing or filing UAE corporate tax. This skill covers the 0%/9% rate structure, small business relief (revenue under AED 3M), qualifying free zone person rules, deductible and non-deductible expenses, transfer pricing, registration requirements, and filing deadlines. Note: the UAE has NO personal income tax — self-employed individuals and sole establishments are subject to corporate tax. ALWAYS read this skill before touching any UAE corporate tax work. It is listed under AI & ML on SkillMD.

Is Ae Corporate Tax safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Ae Corporate Tax?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Ae Corporate Tax free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Ae Corporate Tax?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Ae Corporate Tax by openaccountants

Name: Ae Corporate Tax
Author: openaccountants

UAE Corporate Tax — Freelancers and Sole Establishments v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick Reference

Corporate Tax Rates

Taxable Income (AED)	Rate
0 -- 375,000	0%
375,001+	9%

Qualifying Free Zone Person: 0% on qualifying income; 9% on non-qualifying income.

No personal income tax in the UAE. Self-employed individuals and sole establishments are subject to corporate tax if turnover exceeds AED 1,000,000.

Small Business Relief (SBR)

Condition	Requirement
Revenue threshold	<= AED 3,000,000
Must be Resident Person	Yes
Not a QFZP	Cannot claim both
Election required	YES — must actively elect on CT return
Effect	Taxable income deemed nil; tax = AED 0
Loss carry-forward	NOT available in SBR year
Valid period	Tax periods starting on or before 31 December 2026

Natural Person Threshold

Rule	Detail
Turnover threshold	AED 1,000,000 in a calendar year
Below threshold	Not subject to corporate tax; no registration required
Above threshold	Must register, file, and pay corporate tax

Computation Structure

Step	Description
A	Accounting income per financial statements (IFRS)
B	+/- Adjustments required by CT Law
C	Less: Exempt income (qualifying dividends, participations)
D	Plus: Non-deductible expenditure
E	Less: Carry-forward tax losses (up to 75% of taxable income)
F	Taxable income
G	Less: AED 375,000 nil rate band
H	Amount subject to 9%
I	Corporate tax payable

Non-Deductible Expenses

Expense	Treatment
Fines and penalties (government)	Fully non-deductible
Bribes / corrupt payments	Fully non-deductible
Non-qualifying donations	Non-deductible
Entertainment	50% non-deductible (only 50% allowed)
Personal expenses of owner	Fully non-deductible
Income tax / CT payments	Non-deductible
Dividends / profit distributions	Not an expense
General provisions for doubtful debts	Non-deductible until written off
Interest exceeding thin cap	30% of EBITDA or AED 12M, whichever higher

Conservative Defaults

Situation	Default Assumption
Business structure unknown	STOP — determines applicable rules
SBR eligibility unclear	Check revenue <= AED 3M; election must be active
Entertainment deduction	Apply 50% only
Personal vs business expense	Reject personal; flag mixed-use for reviewer
QFZP status uncertain	Do NOT apply 0% — flag for verification
Loss carry-forward amount unknown	Assume zero; flag
Filing deadline calculation	9 months after FY end

Red Flag Thresholds

Flag	Threshold
Revenue > AED 3M	SBR not available
Revenue < AED 1M (natural person)	Not subject to CT
SBR not elected despite eligibility	Tax calculated normally — alert client
Entertainment fully deducted	Must cap at 50%
Personal expenses in business costs	Non-deductible — remove
Related party transactions	Flag for transfer pricing review

Section 2 — Required Inputs + Refusal Catalogue

Required Inputs

Business structure — sole establishment, freelancer, civil company, or other entity
Revenue in the tax period — total turnover
Free zone status — registered in UAE free zone? QFZP?
Financial year end — determines filing deadline
Gross income — total business income
Business expenses — nature and amount
Related party transactions — any connected persons
Prior year losses — tax losses for carry-forward
Registration status — registered with FTA?
VAT registration status — affects expense treatment

Refusal Catalogue

Code	Situation	Action
R-AE-1	Business structure unknown	Stop — cannot determine applicable rules
R-AE-2	Employee asking about income tax on salary	Stop — UAE has NO personal income tax; salary is not taxable
R-AE-3	Group relief / holding company structure	Escalate — complex group rules outside scope
R-AE-4	Permanent establishment determination for foreign entity	Escalate — requires detailed analysis
R-AE-5	Pillar Two (15% rate for large MNEs)	Escalate — applies to EUR 750M+ consolidated revenue groups
R-AE-6	QFZP claim without full verification	Do not apply 0% rate without confirming all conditions

Section 3 — Transaction Pattern Library

3.1 Income Patterns

#	Narration Pattern	Tax Line	Notes
I-01	`TRANSFER FROM [client]` / `INCOMING TT [client]`	Gross income — CT taxable	Standard wire/transfer from client
I-02	`SALARY TRANSFER` / `WPS CREDIT`	NOT business income — employment	If sole establishment owner pays themselves; exclude personal salary
I-03	`STRIPE PAYOUT AED` / `STRIPE PAYMENTS`	Gross income — gross-up	Stripe net payout; fee deductible
I-04	`PAYPAL TRANSFER AED`	Gross income — gross-up or foreign	PayPal payout; classify by payer
I-05	`PAYONEER DEPOSIT`	Gross income — foreign source likely	Payoneer settlement
I-06	`NETWORK INTL SETTLEMENT` / `VISA SETTLEMENT`	Gross income — card payment	Card payment processor settlement
I-07	`TABBY SETTLEMENT` / `POSTPAY DEPOSIT`	Gross income — BNPL settlement	Buy now pay later platform payout
I-08	`FTA REFUND` / `TAX REFUND FTA`	NOT income — tax refund	CT or VAT refund
I-09	`INTEREST EARNED` / `PROFIT ON DEPOSIT`	Business income — if business account	Interest/profit on business deposits
I-10	`RENTAL INCOME` / `RENT RECEIVED`	Business income if business property	Real property income

3.2 Expense Patterns

#	Narration Pattern	Tax Line	Notes
E-01	`OFFICE RENT` / `RENT PAYMENT` / `EJARI`	Rent — fully deductible	Business premises rent
E-02	`DEWA` / `SEWA` / `FEWA` / `AADC` / `ADDC`	Utilities — fully deductible	Dubai/Sharjah/Fujairah/Abu Dhabi utilities
E-03	`DU` / `ETISALAT` / `E& BUSINESS`	Telecom — fully deductible	Business phone/internet
E-04	`ADOBE` / `MICROSOFT 365` / `GOOGLE WORKSPACE`	Software — fully deductible	Professional tools
E-05	`ACCOUNTING FEE` / `AUDIT FEE` / `TAX AGENT`	Professional fees — fully deductible
E-06	`EMIRATES` / `FLYDUBAI` / `ETIHAD` / `AIR ARABIA`	Air travel — fully deductible (business)	Document purpose
E-07	`HOTEL` / `BOOKING.COM` / `AIRBNB`	Accommodation — fully deductible (business)	Business travel
E-08	`RESTAURANT` / `FOOD` / `ENTERTAINMENT`	Entertainment — 50% deductible only	Cap at 50%; flag if fully deducted
E-09	`SALIK` / `DARB`	Road tolls — deductible (business proportion)	Business vehicle use
E-10	`ENOC` / `ADNOC` / `EMARAT` / `EPPCO`	Fuel — deductible (business proportion)	Business vehicle
E-11	`RTA` / `ITC` / `TAXI` / `CAREEM` / `UBER`	Transport — fully deductible (business)	Business travel
E-12	`EMIRATES NBD FEE` / `FAB FEE` / `ADCB FEE`	Bank charges — fully deductible	Business account fees
E-13	`INSURANCE` / `AMAN` / `DAMAN` / `AXA`	Insurance — fully deductible (business)	Business insurance
E-14	`VISA FEE` / `IMMIGRATION` / `MOHRE`	Government fees — deductible if business	Staff visa, labour permits
E-15	`FTA PAYMENT` / `CT PAYMENT`	Tax payment — NOT deductible	Corporate tax payment
E-16	`VAT PAYMENT FTA`	VAT payment — NOT deductible	VAT is separate
E-17	`FINE` / `PENALTY` / `TRAFFIC FINE`	Fines — NOT deductible	Government-imposed penalties
E-18	`OWNER DRAWING` / `PERSONAL TRANSFER`	Personal — NOT deductible	Owner withdrawal
E-19	`MARKETING` / `GOOGLE ADS` / `META ADS`	Marketing — fully deductible	Advertising expenditure

3.3 UAE Bank Fees (Deductible)

Pattern	Treatment	Notes
EMIRATES NBD	Deductible for business account fees	Largest UAE bank
FAB (First Abu Dhabi Bank)	Deductible for business account fees
ADCB (Abu Dhabi Commercial Bank)	Deductible for business account fees
MASHREQ, MASHREQBANK	Deductible for business account fees
RAK BANK, NATIONAL BANK OF RAS AL KHAIMAH	Deductible for business account fees
DIB (Dubai Islamic Bank)	Deductible for business account fees
CBD (Commercial Bank of Dubai)	Deductible for business account fees
ADIB (Abu Dhabi Islamic Bank)	Deductible for business account fees
ENBD / FAB / ADCB ACCOUNT MAINTENANCE	Deductible	Monthly/quarterly account fees
SWIFT CHARGES, TT CHARGES	Deductible	Wire transfer fees

3.4 Government and Regulatory (Exclude)

Pattern	Treatment	Notes
FTA, FEDERAL TAX AUTHORITY	EXCLUDE	Tax payment
DED (Department of Economic Development)	Business licence — deductible	Trade licence renewal fee
DMCC, JAFZA, DAFZA, DIFC, ADGM	Free zone authority — deductible	Licence/registration fees
RTA, ROADS AND TRANSPORT	EXCLUDE if fines; deductible if tolls	Distinguish fines from fees

3.5 Internal Transfers and Exclusions

Pattern	Treatment	Notes
INTERNAL TRANSFER, OWN ACCOUNT	EXCLUDE	Internal movement
LOAN REPAYMENT	EXCLUDE	Principal repayment
PERSONAL EXPENSE, OWNER DRAWING	EXCLUDE	Non-deductible personal
CASH WITHDRAWAL, ATM	TIER 2 — ask	Default exclude; determine purpose

Section 4 — Worked Examples

Example 1 — Emirates NBD (Dubai, IT Consultant — SBR)

Bank: Emirates NBD business account Client: Ahmed Al-Rashid, freelance IT consultant, Dubai mainland

Date;Description;Debit;Credit;Balance
05/01/2025;TT FROM TECH CORP LLC;;85,000;
15/01/2025;ENBD ACCOUNT MAINT FEE;50;;
10/02/2025;TT FROM STARTUP FZE;;62,000;
28/02/2025;DEWA;1,200;;
15/03/2025;STRIPE PAYOUT AED;;34,000;
01/04/2025;GOOGLE ADS;3,500;;
20/04/2025;TT FROM GAMMA CONSULTING;;95,000;
15/06/2025;ACCOUNTING FEE;8,000;;
10/07/2025;EMIRATES FLIGHT;2,800;;
10/10/2025;RESTAURANT CLIENT DINNER;1,500;;

Revenue annualised: AED 2,200,000 (below AED 3M). SBR eligible: YES. Must actively elect on CT return. If SBR elected: taxable income = nil. Tax = AED 0.

If SBR NOT elected: Expenses: accounting AED 96,000, DEWA AED 14,400, marketing AED 42,000, travel AED 33,600, entertainment AED 18,000 (50% = AED 9,000 deductible), bank fees AED 600, total AED 195,600. Taxable income: AED 2,200,000 - AED 195,600 = AED 2,004,400. Tax: (2,004,400 - 375,000) x 9% = AED 146,646.

ALERT: Client should elect SBR to pay AED 0 instead of AED 146,646.

Example 2 — FAB (Abu Dhabi, Engineering Consultant — No SBR)

Bank: First Abu Dhabi Bank Client: Sara Ibrahim, engineering consultant, Abu Dhabi mainland

Revenue: AED 4,200,000 (above AED 3M — SBR NOT available). Allowable expenses: AED 1,800,000. Entertainment AED 40,000 (50% = AED 20,000). Taxable income: AED 4,200,000 - AED 1,820,000 = AED 2,380,000. Tax: (2,380,000 - 375,000) x 9% = AED 180,450.

Example 3 — ADCB (Dubai, Freelancer Below AED 1M)

Bank: ADCB Client: Omar Hassan, freelance designer, Dubai

Revenue: AED 750,000. Below AED 1,000,000 natural person threshold. NOT subject to corporate tax. No registration required. Advise: monitor revenue; if approaching AED 1M, register proactively.

Example 4 — Mashreq (DMCC Free Zone, Qualifying Income)

Bank: Mashreq business account Client: TechSolutions FZ-LLC, DMCC free zone company, software development

Revenue: AED 5,000,000 (all from corporate clients outside free zone). QFZP conditions: adequate substance, qualifying activity (could be manufacturing/distribution/HQ services), no individual customer revenue, transfer pricing compliant.

If QFZP: qualifying income at 0%. Non-qualifying at 9%. Flag: QFZP determination is complex. Verify all conditions. Audited financials required.

Example 5 — RAK Bank (Ras Al Khaimah, Personal Expenses Mixed In)

Bank: RAK Bank Client: Khalid Mahmoud, sole establishment

Expenses include: personal car lease AED 36,000, family phone AED 6,000, vacation AED 15,000. Resolution: ALL personal expenses non-deductible. Remove AED 57,000 from deductions. If car and phone partially business: flag for reviewer to determine reasonable business-use %.

Example 6 — DIB (Dubai, Loss Carry-Forward with SBR)

Bank: Dubai Islamic Bank Client: Fatima Al-Zahra, consultant

2024: tax loss of AED 200,000. 2025: revenue AED 2,500,000 (SBR eligible). Elects SBR. Result: taxable income deemed nil. Prior loss CANNOT be used in SBR year. Loss of AED 200,000 remains available for future non-SBR years.

Section 5 — Tier 1 Rules (Apply Directly)

T1-AE-1 — No personal income tax in the UAE The UAE does not impose personal income tax on individuals. Salary, wages, investment income earned personally are not taxable. Corporate tax applies only to business activities.

T1-AE-2 — SBR must be actively elected Small business relief is NOT automatic. The election must be made on the CT return via EmaraTax. Without the election, tax is calculated normally.

T1-AE-3 — Entertainment capped at 50% Entertainment expenditure is only 50% deductible. Always apply the 50% cap. Add back the other 50% to taxable income.

T1-AE-4 — Personal expenses are fully non-deductible Owner's personal expenses (personal car, family phone, vacation, personal insurance) are non-deductible. Remove entirely from business deductions.

T1-AE-5 — Loss carry-forward capped at 75% Tax losses can be carried forward indefinitely, but only 75% of current-year taxable income can be offset. The remaining 25% is taxed.

T1-AE-6 — Fines and penalties are non-deductible Government-imposed fines (traffic, regulatory, tax) are never deductible. Remove from deductions.

T1-AE-7 — Filing deadline is 9 months after FY end CT return and payment due within 9 months of financial year end. No provisional payment system.

Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)

Code	Situation	Escalation Reason	Suggested Treatment
T2-AE-1	QFZP determination	Complex conditions — substance, qualifying activities, de minimis test	Flag — licensed tax agent must verify all conditions
T2-AE-2	Transfer pricing for related party transactions	Arm's length test required; documentation may be needed	Flag — confirm nature and market rate of services
T2-AE-3	Mixed personal/business expenses	Allocation requires documented business-use percentage	Flag — reviewer determines reasonable split
T2-AE-4	Thin capitalisation (interest expense cap)	Net interest capped at 30% EBITDA or AED 12M	Flag if significant interest expenses
T2-AE-5	Free zone company with mainland individual customers	Non-qualifying income; may breach QFZP de minimis test	Flag — 5% / AED 5M threshold check required
T2-AE-6	Withholding tax on cross-border payments	0% WHT currently but subject to change / treaty interaction	Escalate for treaty analysis

Section 7 — Excel Working Paper Template

UAE CORPORATE TAX WORKING PAPER (FREELANCER / SOLE ESTABLISHMENT)
Taxpayer: _______________  TRN: _______________  FY End: _______________

SECTION A — REVENUE
                                        AED
Service income:                        ___________
Product sales:                         ___________
Other business income:                 ___________
TOTAL REVENUE                          ___________

SECTION B — SBR ELIGIBILITY CHECK
Revenue <= AED 3,000,000?              [ ] Yes  [ ] No
Resident Person?                       [ ] Yes  [ ] No
Not QFZP?                              [ ] Yes  [ ] No
SBR elected on return?                 [ ] Yes  [ ] No
If YES to all: taxable income = nil, tax = AED 0

SECTION C — DEDUCTIBLE EXPENSES (if SBR not elected)
Staff salaries/benefits:               ___________
Rent (business premises):              ___________
Utilities (DEWA/SEWA/etc.):           ___________
Telecom (du/Etisalat):                ___________
Software:                              ___________
Professional fees:                     ___________
Marketing:                             ___________
Travel (business):                     ___________
Insurance (business):                  ___________
Bank charges:                          ___________
Entertainment (50% of total):          ___________
Other deductible:                      ___________
TOTAL DEDUCTIBLE EXPENSES              ___________

SECTION D — NON-DEDUCTIBLE ITEMS (add back)
Entertainment (50% disallowed):        ___________
Personal expenses:                     ___________
Fines/penalties:                       ___________
Other non-deductible:                  ___________
TOTAL ADD-BACKS                        ___________

SECTION E — TAXABLE INCOME
Revenue - deductible expenses + add-backs: ___________
Less loss carry-forward (75% cap):     ___________
TAXABLE INCOME                         ___________

SECTION F — TAX COMPUTATION
AED 0 - 375,000:                       AED 0
Excess x 9%:                           ___________
CORPORATE TAX PAYABLE                  ___________

SECTION G — FILING DEADLINE
FY end + 9 months:                     ___________

SECTION H — REVIEWER FLAGS
[ ] Business structure confirmed?
[ ] Natural person AED 1M threshold checked?
[ ] SBR eligibility assessed and election advised?
[ ] Entertainment capped at 50%?
[ ] Personal expenses excluded?
[ ] Fines/penalties excluded?
[ ] Related party transactions flagged for TP?
[ ] Loss carry-forward limited to 75%?
[ ] Registration status confirmed with FTA?
[ ] QFZP conditions verified (if free zone)?

Section 8 — Bank Statement Reading Guide

Emirates NBD

Export: CSV/Excel from ENBD Online Business Banking
Columns: Date;Description;Debit;Credit;Balance
Amount format: comma thousands, period decimal (e.g., 85,000.00)
Date: DD/MM/YYYY or YYYY-MM-DD
Credit narrations: TT FROM [sender], INCOMING REMITTANCE

First Abu Dhabi Bank (FAB)

Export: CSV from FAB Online
Columns: Date;Narrative;Debit;Credit;Balance
Standard UAE format
Credits: INCOMING TT [sender], CREDIT TRANSFER

ADCB (Abu Dhabi Commercial Bank)

Export: CSV/Excel from ADCB Business Online
Columns: Date;Description;Debit Amount;Credit Amount;Balance
Credits: TT CREDIT FROM [sender]

Mashreq Bank

Export: CSV from Mashreq Online
Standard format: Date;Description;Debit;Credit;Balance

RAK Bank

Export: CSV/PDF from RAK Business Online
Standard format

Dubai Islamic Bank (DIB)

Export: CSV from DIB Business Online
Narrations may include Islamic finance terminology (Murabaha, Wakala)
Profit distributions: PROFIT ON WAKALA DEPOSIT (not interest)

Commercial Bank of Dubai (CBD)

Export: CSV from CBD Online
Standard UAE format

ADIB (Abu Dhabi Islamic Bank)

Export: CSV from ADIB Online
Islamic banking narrations

Key UAE Banking Notes

All amounts in AED (UAE dirhams); comma thousands, period decimal
AED is pegged to USD at 3.6725
International wires often appear as TT (telegraphic transfer)
SWIFT charges appear as separate debit narrations
WPS (Wage Protection System) credits are salary — exclude from business income
Many UAE businesses maintain accounts in multiple banks across emirates

Section 9 — Onboarding Fallback

Business structure confirmation:

"Before computing UAE corporate tax, I need to confirm your business structure. Are you a licensed freelancer (with a freelance permit), a sole establishment, or a company (LLC, FZ-LLC, etc.)? Natural persons (freelancers without a trade licence) are only subject to CT if annual turnover exceeds AED 1,000,000. If you are an employee earning a salary, the UAE has no personal income tax and you have no CT obligation."

SBR eligibility:

"If your annual revenue is AED 3,000,000 or less, you may be eligible for Small Business Relief, which would make your taxable income nil (zero tax). However, SBR must be actively elected on your CT return through EmaraTax — it is not automatic. Would you like to check SBR eligibility?"

Registration status:

"Have you registered for corporate tax with the Federal Tax Authority? All UAE businesses (including sole establishments and free zone companies) must register on EmaraTax and obtain a Tax Registration Number (TRN). Late registration incurs a penalty of AED 10,000. If you have not yet registered, I recommend doing so immediately."

Free zone status:

"Is your business registered in a UAE free zone? If so, you may qualify as a Qualifying Free Zone Person (QFZP), which allows 0% tax on qualifying income. QFZP status has strict requirements including adequate substance, qualifying activities only, and audited financial statements. I would need to verify all conditions before advising on the 0% rate."

Section 10 — Reference Material

Key Legislation

Federal Decree-Law No. 47 of 2022 — Taxation of Corporations and Businesses
Cabinet Decision No. 116 of 2022 — Small Business Relief
Cabinet Decision No. 37 of 2023 — Free Zone rules
Ministerial Decision No. 73 of 2023 — Non-Deductible Expenditure
Ministerial Decision No. 229 of 2025 — Qualifying Activities (QFZP)
Federal Decree-Law No. 28 of 2022 — Tax Procedures
Cabinet Decision No. 75 of 2023 — Penalties

Filing Deadlines

FY End	CT Return and Payment Due
31 December 2024	30 September 2025
31 March 2025	31 December 2025
30 June 2025	31 March 2026
31 December 2025	30 September 2026

Penalties

Offence	Penalty
Failure to register on time	AED 10,000
Late filing	AED 500/month from month after due date
Late payment	14% per annum on outstanding amount
Failure to maintain records	AED 10,000 (first); AED 20,000 (repeat)

Record Keeping

Minimum retention: 7 years from end of tax period
Financial statements, accounting records, contracts, invoices, bank statements
Audited financial statements required for QFZP

Useful References

FTA / EmaraTax: tax.gov.ae
CT registration: EmaraTax portal
IFRS guidance: ifrs.org
Free zone authorities: DMCC, JAFZA, DAFZA, DIFC, ADGM (individual portals)

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Ae Corporate Tax

File contents