{
  "id": "tax-provision-advisor",
  "name": "Tax Provision Advisor",
  "type": "skill",
  "provider": "accounting",
  "category": "accounting",
  "summary": "Multi-jurisdiction corporate income tax provision reference framework covering ASC 740 (US GAAP) and IAS 12 (IFRS). Addresses current vs. deferred tax, temporary and permanent differences, deferred tax asset/liability recognition and measurement, valuation allowance (more-likely-than-not standard), 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 rates, ETR reconciliation, APB 23 / ASC 740-30 indefinite reinvestment assertion, intraperiod tax allocation, interim provision (estimated annual ETR), and local GAAP variations (HGB, JGAAP/ASBJ, CAS 18, Ind AS 12).",
  "source_type": "original",
  "path": "skills/accounting/tax-provision-advisor",
  "author": "github: VincentChuWaiChow",
  "version": "0.1.0",
  "last_verified": "2026-06-01",
  "lifecycle": "experimental",
  "execution_tier": "read-only-runtime",
  "provider_coverage": ["gaap", "ifrs", "oecd", "hgb", "jgaap", "cas", "ind-as"],
  "official_docs": [
    "https://asc.fasb.org/740",
    "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ias12.html",
    "https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2024/issued/ifric23.html",
    "https://www.oecd.org/tax/beps/global-anti-base-erosion-model-rules-pillar-two.htm",
    "https://www.oecd.org/en/topics/pillar-two.html",
    "https://www.gesetze-im-internet.de/hgb/__274.html",
    "https://www.asb.or.jp/en/accounting_standards/accounting_standards/",
    "https://www.icai.org/post/indian-accounting-standards"
  ],
  "security_notes": "Advisory only — never posts journal entries or writes to any system of record. Accepts only descriptive scenario inputs; never accepts raw tax returns, trial balances, GL exports, taxpayer-identifying numbers (EIN, TIN, CRN), employee wage data, or customer-identifying information. Local statutory conclusions require verification with qualified local tax advisors and external auditors."
}