EM-FIN-07 · Subject model · W3
Tax profile, liability and filing
Jurisdictional tax profile, period, computation, filing and settlements with the authority. Specific rates and rules are researched against current primary sources.
Queued for research
Claude: not-started; Grok: not-started.
Research note, in Russian: Entire research brief pending
Subject boundary and candidate types
- TaxProfile
- TaxObligation
- TaxCalculation
- TaxReturn
- TaxFiling
Deep research questions
- How to distinguish registration from tax residency and nexus?
- How to preserve recalculations and amended filings?
- How to link several grounds of taxation?
Verifiable invariants
- A rule is pinned to a period
- A submitted filing is immutable as a fact
- A liability estimate is not a fact of payment
End-to-end acceptance scenario
Two jurisdictions and an amended filing have separate grounds, versions and submission confirmations.
Negative case
An office address automatically determines all tax obligations.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-POL-011 · Tax Obligation / Assessment · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card. - WM-ECO-032 · Tax Return / Filing · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.