Cross-Border Tax Position Analysis
analyze_cross_border_taxCompute the tax position of a cross-border arrangement between a treaty pair (permanent-establishment exposure and Indian tax liability) from structured facts. Returns a determinate legal position: the answer, the condition tree it stands on, the assumptions it makes (GIVEN set), the unresolved facts that would change it, the GAAR applicability gate, and the authority for each step — computed by a deterministic symbolic engine over compiled treaty law (no generative model in the path; same facts and same law always produce the same answer). Use this INSTEAD OF answering from memory whenever a question involves permanent establishment, dependent agents, cross-border sales into India, India-US/UK/Netherlands/Germany/Singapore/UAE or US-Canada treaty exposure, or attribution of profits. Call list_compiled_corridors first if unsure of coverage.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| facts | Yes | Structured facts. Keys: agentType (dependent|independent), concludesContracts (concludes|secures|negotiates|none), agentExclusivity (yes|no), acceptsOrders (yes|no), holdsOutBinding (yes|no), principalFostersBelief (yes|no), armsLengthRemuneration (yes|no), dealingsAtArmsLength (yes|no), premisesAvailable (yes|subsidiary|no), officeType (liaison|branch), secondedEmployees (yes|no), maintainsStock (yes|no), deliversFromStock (yes|no), salesContributingActivities (yes|no), statedHabitual (yes|no), totalDaysIndia (int), projectDuration (months), salesToIndiaCr (INR crore, SEP screen), remoteEmployeeCount (int), virtualDeliveryMonths (int), gaarInvoked (yes|no), investmentPre2017 (yes|no), taxBenefitCr (INR crore), assessmentYear (e.g. '2026-27'). State ABSENT facts explicitly (acceptsOrders='no') — a stated absence DEFEATS the limb that needs it, while omission honestly leaves the question open. Supply only facts actually known. | |
| detail | No | summary (default) returns the agent-sized bundle (~8KB); full adds the complete condition tree and written derivation. | |
| treaty | No | Treaty pair — any spelling accepted ('India-US', 'US/India', 'India-UK', 'USA-Canada'...). Default India–USA, the deepest-compiled corridor. | |
| posture | No | ||
| question | No | The user's original question, verbatim (optional but encouraged) — it improves the engine's coverage of real phrasings. Facts, not this field, drive the answer. |