Cb Tax Compliance Navigator

International tax obligations and VAT/GST compliance framework

Security Scan

The skill's code, instructions, and requirements are internally consistent with a descriptive cross-border VAT/GST guidance tool and do not request unrelated credentials, installs, or network access.

Purpose & Capability

Name, description, SKILL.md, handler.py, and tests all align around providing descriptive cross-border VAT/GST guidance; there are no unrelated required binaries, environment variables, or config paths.

Instruction Scope

The SKILL.md explicitly states a safety boundary of 'No code execution, API calls, network requests' and descriptive-only operation. The package includes a local handler.py that will execute in the agent runtime to produce JSON (this is expected for an instruction-capable skill), but the handler contains only local parsing and static mapping logic and makes no external calls. This is a minor mismatch in wording (SKILL.md likely intends 'no external/network calls' rather than 'no code execution') but not a security concern given the visible code.

Install Mechanism

No install spec and no external dependencies — instruction-only style with included pure-Python handler and tests. Nothing is downloaded or written to the system beyond standard skill files.

Credentials

The skill requests no environment variables, credentials, or config paths. The functionality shown (text parsing, static jurisdiction mappings, plan templates) does not require secrets or external service credentials.

Persistence & Privilege

always is false, the skill does not request permanent presence or system-wide modifications, and its code does not attempt to change other skills or global agent settings.

Assessment

This skill appears coherent and descriptive: it contains a local Python handler that performs only text parsing and returns static guidance, and it asks for no credentials or network access. Before installing, confirm that your agent runtime sandbox prevents unexpected outbound network calls (to ensure the skill cannot be modified at runtime to exfiltrate data), and understand that the skill provides informational frameworks only — do not rely on it for professional tax advice. If you need legally binding guidance, consult a qualified tax professional. Also note the wording in SKILL.md ('No code execution') is slightly misleading since the included handler is executed locally; this is normal but worth being aware of.

Cross-border Tax Compliance Navigator

Overview

Cross-border Tax Compliance Navigator (International tax obligations and VAT/GST compliance framework). This skill provides a structured framework for planning and implementing cross-border tax compliance strategies in international e-commerce contexts. It is designed for businesses expanding into new markets and needing guidance on tax-related considerations.

The framework covers market assessment, regulatory compliance, implementation planning, and ongoing management. It focuses on practical, actionable guidance that businesses can adapt to their specific circumstances.

Trigger Keywords

• "cross-border tax compliance"
• "international VAT/GST framework"
• "tax obligations for e-commerce"
• "multi-jurisdiction tax requirements"
• "VAT registration thresholds"
• "cross-border tax planning"

Workflow

1. Input Analysis: Parse user input to extract target markets, business parameters, and specific tax requirements
2. Tax Obligation Mapping: Generate jurisdiction-specific tax obligations based on extracted parameters
3. Compliance Planning: Create a structured compliance implementation plan with phases and activities
4. Risk Assessment: Identify high, medium, and low-risk scenarios with mitigation strategies
5. Output Delivery: Return a comprehensive JSON response with analysis, recommendations, and disclaimers

Output Modules

Tax Obligation Mapping

• Jurisdiction-specific VAT/GST registration requirements and thresholds
• Tax rate structures including standard, reduced, and zero rates
• Filing frequency, deadlines, and electronic filing requirements
• Special rules including distance selling, one-stop-shop, and reverse charge
• Registration processes and responsible authorities

Compliance Implementation Plan

• Phase 1 Assessment: Determine requirements per target market
• Phase 2 Registration: Prepare documentation and submit applications
• Phase 3 Systems: Implement tax calculation and collection systems
• Phase 4 Reporting: Establish filing processes and ongoing compliance

Risk Assessment

• High-risk scenarios including audit probability and penalty structures
• Medium-risk scenarios including complexity and error likelihood
• Low-risk scenarios with mitigation strategies
• Jurisdiction-specific mitigation recommendations

Safety & Compliance

• Professional disclaimers and limitations clearly stated
• Guidance on when to seek professional tax advice
• Information verification recommendations

Safety & Limitations

Safety Boundaries

• No Professional Advice: Provides informational frameworks only. Does not replace qualified tax professionals.
• No Real-Time Data: Based on general frameworks, not current regulations. Regulations change frequently.
• No Transactions: No payment processing, tax calculations, or financial transactions.
• No Code Execution: Pure descriptive implementation. No shell commands or network requests.
• Descriptive Only: Provides planning frameworks and guidance only.

Limitations

• Tax regulations may become outdated and require verification
• Business-specific factors may alter applicable requirements
• Jurisdiction-specific nuances may not be fully captured
• Does not include tax treaty considerations
• Product classification nuances may affect applicable rates

Example Prompts

Level 1: Basic Inquiry

"What are my tax obligations for selling in Germany?"

Level 2: Specific Scenario

"US LLC selling digital products to EU customers via own website"

Level 3: Complex Planning

"Multi-market expansion to Germany, France, UK, Australia with mixed physical/digital goods"

Level 4: Detailed Case

"US corporation selling physical goods to Germany and France with Euro 100k annual sales"

Acceptance Criteria

Functional Requirements

• Returns valid JSON structure from handle() function
• Includes input_analysis field with parsed input information
• Contains proper disclaimer with safety boundaries
• Provides skill-specific tax obligation mapping
• Differentiated from other cross-border e-commerce skills

Quality Requirements

• Clear and structured output
• Comprehensive framework coverage
• Actionable implementation guidance
• Proper safety boundaries enforced
• Input differentiation verified through tests

Integration

Complementary Skills

• Works with cb-compliance-framework for broader compliance coverage
• Integrates with cb-market-entry-strategist for market-specific planning
• Supports cb-multi-currency-pricing for tax-inclusive pricing strategies

Input/Output Flow

• Accepts natural language input via handle() function
• Returns structured JSON for system integration
• Can be chained with related skills for multi-faceted analysis

Version History

v1.0.0 (2026-04-22)

• Initial release
• Basic tax obligation mapping for key markets
• Compliance implementation framework with phases
• Risk assessment with jurisdiction-specific considerations
• Input parsing and parameter extraction
• JSON output with input_analysis and disclaimer
• Safety boundaries and limitations documentation
• Test coverage with 6 tests per skill

Technical Details

Handler Interface

Dependencies

• None (pure Python standard library only)

File Structure

• handler.py: Main handler implementation
• tests/test_handler.py: Unit tests (6 tests)
• SKILL.md: This documentation file
• skill.json: Skill metadata and configuration
• ACCEPTANCE.md: Acceptance criteria documentation
• .claw/identity.json: Identity and authorship information

Test Coverage

• JSON output validation test
• Disclaimer presence and content test
• Input differentiation test
• Jurisdiction-specific functionality test
• Product category-specific test
• Differentiation evidence test