tax-provision-advisor

tax-provision-advisor is a skill for Claude Code from VincentChuWaiChow/vanguard-frontier-agentic. It costs 197 tokens per session (5,629 once invoked), scanned A, original, Apache-2.0.

A reference guide for calculating corporate income-tax provisions under ASC 740 for US GAAP and IAS 12 for IFRS.

In plain words
What is it for?
Supporting tax-provision analysis, deferred-tax balances, valuation allowances, uncertain tax positions, Pillar Two issues, and effective-tax-rate reconciliations across jurisdictions.
Why use it?
It helps explain how current and deferred taxes, temporary differences, tax assets, uncertain positions, and related adjustments should be recognized and measured.

Skill for Claude Code

Written for Claude Code: allowed-tools in frontmatter.

Part of the vanguard-frontier-agentic plugin — 193 skills shipped together

Good fit Supporting tax-provision analysis, deferred-tax balances, valuation allowances, uncertain tax positions, Pillar Two issues, and effective-tax-rate reconciliations across jurisdictions.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor
Install

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.

Any agent
npx skills add VincentChuWaiChow/vanguard-frontier-agentic --skill tax-provision-advisor
Clone the repo
git clone --depth 1 https://github.com/VincentChuWaiChow/vanguard-frontier-agentic

Made for: Claude Code.

Or install vanguard-frontier-agentic, the plugin that ships this one along with the rest of its 193 skills.

Wrote 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.

agentmods badge for tax-provision-advisor

README.md
[![agentmods](https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor/github.svg)](https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor)
Your own site
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor/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.

agentmods 80×15 button for tax-provision-advisor

Your own site · 80×15
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/tax-provision-advisor.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 197 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 5,629 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
Origin original No closer match found in the catalogue.
Token cost

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.

ModelPer sessionOnce invoked
Fable 5.1 $0.00197 $0.05629
Opus 5 $0.00098 $0.02815
Sonnet 5 $0.00039 $0.01126
Haiku 4.5 $0.00020 $0.00563

Measured 12d ago against content hash a435bded4ca5, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

tax-provision-advisor 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 12d 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.

skills/accounting/tax-provision-advisor/SKILL.md · 344 lines

How it starts

The opening of the file, as written. The whole thing — 344 lines — stays where its author put it; the contents beside it link to each section on GitHub.

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)
Deferred tax liability recognition Recognize for all taxable temporary differences except the initial recognition exception (IAS 12 equivalent) and inside basis difference in investments under APB 23 / ASC 740-30 Recognize for all taxable temporary differences except: (a) initial recognition of goodwill; (b) initial recognition exception (assets/liabilities where neither taxable profit nor accounting profit affected)
Rate used Enacted rate at balance sheet date (ASC 740-10-25-47) — rate signed into law Substantively enacted rate (IAS 12.47) — rate virtually certain to be enacted (e.g., passed by parliament awaiting royal assent)
Measurement Tax basis × enacted rate; no discounting permitted Tax basis × substantively enacted rate; no discounting permitted

Key divergence — Rate: Under US GAAP, a tax rate change affects deferred taxes only when the legislation is signed into law. Under IFRS, the rate change affects deferred taxes once substantively enacted — which can be earlier (e.g., a budget announcement in the UK Parliament). This frequently results in timing differences in the provision between GAAP and IFRS preparers facing the same legislative cycle.

Read the full file on GitHub · 344 lines

Files

What ships with it

2 files 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.

Changes

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.

  1. 12d ago First seen · 344 lines · 197 tokens per session scan A a435bded4ca5

Subscribe to this mod's changes

tax-provision-advisor is a skill published in the GitHub repository VincentChuWaiChow/vanguard-frontier-agentic (22 stars, last pushed yesterday), licensed Apache-2.0. It adds 197 tokens to every session and 5,629 once invoked, about $0.0010 per session on Opus 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 2026-08-30.

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