tax-provision-advisor SKILL.md skillA
tax-provision-advisor from vincentchuwaichow/vanguard-frontier-agentic is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor@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
- vincentchuwaichow/vanguard-frontier-agentic
- Path
skills/accounting/tax-provision-advisor/SKILL.md- Versions recorded
- 2
- Latest version
- v0.1.0, committed Jul 31, 2026
- First version recorded
- Jun 2, 2026
- Size
- 24,589 bytes
- Repository stars
- 24
- License
- Apache-2.0
Multi-jurisdiction corporate income tax provision reference framework covering ASC 740 (US GAAP) and IAS 12 (IFRS). Covers current vs. deferred tax, temporary and permanent differences, deferred tax asset/liability recognition and measurement, valuation allowance (more-likely-than-not), uncertain tax positions (FIN 48 / ASC 740-10 two-step vs. IFRIC 23), OECD Pillar Two GloBE (IAS 12.4A mandatory temporary exception vs. ASC 740 no equivalent exception), enacted vs. substantively enacted tax…
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
# Tax Provision Advisor — Reference Skill ## Purpose Provide the complete multi-jurisdiction framework for corporate income tax provision advisory — from the recognition and measurement of current and deferred taxes through valuation allowances, uncertain tax positions, Pillar Two interactions, and ETR reconciliation. --- ## Part 1: ASC 740 vs. IAS 12 — Core Framework Comparison ### Scope and Recognition | Area | US GAAP (ASC 740) | IFRS (IAS 12) | |---|---|---| | Standard scope | All income taxes imposed by domestic or foreign jurisdictions | All income taxes (domestic and foreign), including withholding taxes on distributions to the reporting entity | | Asset recognition threshold | All deferred tax assets recognized; reduce by **valuation allowance** if more likely than not (>50%) that some or all will not be realized (ASC 740-10-30-5) | Recognize deferred tax asset only to the extent it is **probable** (generally interpreted as >50%; aligned in practice) that sufficient future taxable profit will be available (IAS 12.24) | …
Read the whole file at its exact version.
How to install
mdr add vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor@sha256:a435bded4ca582cdThe 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_z3r4okufzbadesb4)
3 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 2 versions of this file, between Jun 2, 2026 and Jul 31, 2026, about one every 59 days.
| version | committed | commit | size | audit | |
|---|---|---|---|---|---|
| v0.1.0 latest | 2026-07-31 | e5f8521 | 24,589 B | A | view · diff |
| v0.1.0 | 2026-06-02 | e2837f5 | 24,579 B | A | view |
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 (24589 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
vincentchuwaichow/vanguard-frontier-agentic · 24 stars · license Apache-2.0 · pushed 2026-10-20 · branch master
API
GET https://markdownregistry.com/api/v1/artifacts/art_z3r4okufzbadesb4 GET https://markdownregistry.com/api/v1/resolve?ref=vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor GET https://markdownregistry.com/api/v1/blob/a435bded4ca582cda4dbd72686144e93b16ce967c6ce04f8893bb4e666a74947
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.