kb-tax-uae-sboghossian SKILL.md skillA
kb-tax-uae-sboghossian from thomasmoreai/legal-skills-open is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian@v0.1.0Pins v0.1.0 in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- thomasmoreai/legal-skills-open
- Path
ae/tax/skills/kb-tax-uae-sboghossian/SKILL.md- Versions recorded
- 1
- Latest version
- v0.1.0, committed Oct 8, 2026
- Size
- 10,405 bytes
- Repository stars
- 95
- License
- Apache-2.0
Use when a user asks about UAE federal corporate tax, VAT, excise, withholding obligations, free zone tax treatment, DIFC or ADGM tax positions, transfer pricing, or Pillar Two compliance for entities with UAE nexus. Covers Federal Decree-Law 47/2022 (Corporate Tax), Decree-Law 8/2017 (VAT), and the Qualifying Free Zone Person regime. Triggers on any UAE tax structuring, compliance, or due-diligence question.
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# Knowledge Pack — UAE Tax Law ## Scope This pack covers the UAE federal tax framework as of 2026. The UAE introduced federal corporate income tax in 2023 (a historic shift), operates VAT at 5% since 2018, and in 2025 began applying a Domestic Minimum Top-Up Tax (DMTT) for large multinationals under the OECD Pillar Two framework. Despite these additions, the UAE remains a low-tax jurisdiction. Verify current FTA (Federal Tax Authority) guidance before advising on any specific position. --- ## Governing Authority **Federal Tax Authority (FTA)** — administers Corporate Tax, VAT, and Excise Tax. Issues decisions, public clarifications, and binding private rulings (advance pricing arrangements available for CT). --- ## Corporate Tax (CT) | Parameter | Detail | |-----------|--------| | Legal basis | Federal Decree-Law 47/2022 (CT Law), effective for tax periods starting on or after 1 June 2023 | | Standard rate | 9% on taxable income above AED 375,000 | | Small business relief | 0% effective rate for businesses with revenue ≤ AED 3 million (Small Business Relief; election available until 31 December 2026 per Ministerial Decision 73/2023) | …
Read the whole file at its exact version.
How to install
mdr add thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian@sha256:adb9178565836a1dThe line at the top of this page pins the label v0.1.0, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_q4y6oerzkhwjipke)
0 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 1 version of this file, committed on Oct 8, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (10405 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
thomasmoreai/legal-skills-open · 95 stars · license Apache-2.0 · pushed 2026-10-12 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_q4y6oerzkhwjipke GET https://markdownregistry.com/api/v1/resolve?ref=thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian GET https://markdownregistry.com/api/v1/blob/adb9178565836a1db54e8d203d701751ed11a8b5c1ac90a4ee28a3b570aabf6a
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.