Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx skills add ThomasMoreAI/legal-skills-open --skill kb-tax-uae-sboghossiangit clone --depth 1 https://github.com/ThomasMoreAI/legal-skills-openWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian)<a href="https://agentmods.dev/skills/thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian"><img src="https://agentmods.dev/badge/skills/thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian/github.svg" alt="Measured on agentmods" height="20"></a>Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.
<a href="https://agentmods.dev/skills/thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian"><img src="https://agentmods.dev/badge/skills/thomasmoreai/legal-skills-open/kb-tax-uae-sboghossian.svg" alt="Reviewed on agentmods" width="80" height="20"></a>What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00111 | $0.02269 |
| Opus 5.5 | $0.00044 | $0.00908 |
| Sonnet 5.5 | $0.00022 | $0.00454 |
| Haiku 4.5 | $0.00011 | $0.00227 |
Grade A, and why
kb-tax-uae-sboghossian scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 19d ago.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 204 lines — stays where its author put it; the contents beside it link to each section on GitHub.
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) |
| Zero bracket | First AED 375,000 of taxable income: 0% |
| Multinational top-up (DMTT) | 15% for UAE-resident entities of MNE groups with consolidated global revenue ≥ €750 million; effective for periods starting on or after 1 January 2025 |
Taxable persons
- UAE-resident juridical persons (mainland and free zone companies, branches of foreign companies)
- Non-resident juridical persons with UAE permanent establishment or UAE-source income
- Natural persons carrying on business in the UAE (if annual business income > AED 1 million)
Exempt persons
- UAE federal and emirate governments and their wholly owned entities
- Qualifying Public Benefit Entities
- Qualifying Investment Funds (QIF) — subject to conditions
- Pension and social security funds
Qualifying Free Zone Persons (QFZP)
Free zones retain 0% tax on qualifying income subject to strict conditions:
What ships with it
1 file beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- 19d ago First seen · 204 lines · 111 tokens per session scan A adb917856583
kb-tax-uae-sboghossian is a skill published in the GitHub repository ThomasMoreAI/legal-skills-open (95 stars, last pushed 15d ago), licensed Apache-2.0. It adds 111 tokens to every session and 2,269 once invoked, about $0.0004 per session on Opus 5.5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-10-09.
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