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Ask the monograph: tax residence, tax jurisdiction, taxpayer status

explain_residency
Read-onlyIdempotent

Answers general questions about tax residence and the theory behind it from the monograph by DoubleTaxation's legal expert, Yevhen Marynchak, "The Financial-Legal Link Between an Individual and the State" (2nd edition, 2020): 893 questions and answers covering what resident status is and why it exists; its history (from the citizenship principle to the residence principle, the League of Nations work of the 1920s, the OECD Model Tax Convention); economic theories of taxation (Smith, von Schanz, Wicksell–Lindahl); concepts of the "income taxpayer"; tax sovereignty and tax jurisdiction and their kinds (interstate, state, local, offshore zones); the legal status and tax legal personality of an individual taxpayer; criteria of residence and the treaty tie-breaker; source taxation; e-government; problems of the Ukrainian rules; the author's own terms and definitions. Each entry is a plain-English paraphrase with the book's section, page and a link to find the original text. Use "query" for a question (translate it into English key words); call without arguments for an overview and the table of contents. Not for a person's own status: use check_residency.

Tool call template

This tool declares no required parameters. Add optional parameters from the input schema as needed.

{
  "id": 1,
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "arguments": {},
    "name": "explain_residency"
  }
}

Input Schema

NameRequiredDescriptionDefault
idsNoReturn these entries by id (from an earlier result).
kindNoLimit to one kind of entry (e.g. definition, history, legal_norm, proposal).
limitNoMaximum entries returned. Default 6.
queryNoThe user's question or its key words, in English (translate if needed), e.g. "why did citizenship stop determining tax duties" or "offshore zone definition".
topicNoShort overview of one theme instead of a search: what_is = What tax residence is; origin = Where the concept comes from; why_it_matters = Why tax residence matters; criteria = How tax residence is determined; citizenship = Tax residence and citizenship; tax_jurisdiction = Tax sovereignty and tax jurisdiction; ukraine = Ukraine: problems analysed in the monograph.
sectionNoLimit to one part of the book (with its subsections); alone, lists that part's entries.

Schema Changelog

Changes observed during successful MCP inspections.

  1. Added

TDQS

A4.8/5.0
Behavior5/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly, idempotent, non-destructive and closed-world, so the safety profile is covered. The description adds what annotations cannot: the corpus (893 Q&A, a specific book, 2nd ed. 2020), the entry format (plain-English paraphrase plus section, page and a link to the original), and the topical coverage. That is exactly the provenance and return-shape context an agent needs to judge whether results are authoritative or secondary.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loaded with purpose, and the closing sentence carries the actionable routing. The middle enumeration of monograph topics is long but functions as a relevance scope check, so it mostly earns its place; a tighter list would have preserved the same signal with less bulk.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

Six optional parameters, no output schema, no required fields — the description compensates by describing the shape of a returned entry (paraphrase, section, page, link) and by explaining how to get a TOC overview. Nothing an agent needs in order to invoke this correctly is missing.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100% and three enums are documented inline, so the baseline is 3. The description contributes genuine semantics beyond the schema by explaining the zero-argument behavior (overview plus table of contents) and restating the query-as-English-keywords convention, which tells the agent that all parameters are optional and that an empty call is meaningful rather than an error.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

Opens with a specific verb and resource: "Answers general questions about tax residence and the theory behind it from the monograph..." and names the source, author, edition and year. It explicitly excludes the personal-status case by naming check_residency, so an agent can distinguish this from its sibling without inspecting either schema.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Gives three concrete invocation modes: pass "query" for a question (with instructions to translate into English key words), call with no arguments for an overview and table of contents, and a hard exclusion — "Not for a person's own status: use check_residency." Both when-to-use and when-not-to-use are stated, plus the named alternative.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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