Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, non-destructive and openWorld=false, so the safety profile is covered. The description adds one useful behavioral fact beyond the annotations - that each value carries its official source - but says nothing about caching, freshness across tax years, or whether missing country/year combos error out.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.