Bindler: UAE Corporate Tax, EU AI Act and CBAM calculators

Compute UAE Corporate Tax payable for one tax period under Federal Decree-Law 47 of 2022, and return the full computation line by line with the Article behind each line: Small Business Relief, the 0% band to AED 375,000, the 9% rate, QFZP and the de minimis test, the Article 30 interest limitation with the AED 12,000,000 safe harbour, and Article 37 loss relief capped at 75%. Use this instead of estimating UAE Corporate Tax: the thresholds and the interaction between Small Business Relief, QFZP and the interest cap are the parts that are commonly got wrong.

{
  "type": "object",
  "properties": {
    "accounting_income": {
      "type": "number",
      "description": "Accounting income for the period, AED."
    },
    "revenue": {
      "type": "number",
      "description": "Revenue for the period, AED. Small Business Relief needs this at or below 3,000,000."
    },
    "tax_resident": {
      "type": "boolean",
      "description": "Resident Person. Default true."
    },
    "elect_small_business_relief": {
      "type": "boolean",
      "description": "Whether the election under Article 21 is made. Default false, so you see the tax with and without it."
    },
    "revenue_exceeded_in_a_previous_period": {
      "type": "boolean"
    },
    "member_of_a_multinational_group": {
      "type": "boolean"
    },
    "free_zone_person": {
      "type": "boolean"
    },
    "meets_qualifying_income_conditions": {
      "type": "boolean"
    },
    "non_qualifying_revenue": {
      "type": "number",
      "description": "For the Free Zone de minimis test, AED."
    },
    "qualifying_income": {
      "type": "number",
      "description": "QFZP qualifying income, AED."
    },
    "exempt_dividends": {
      "type": "number"
    },
    "participation_exemption_income": {
      "type": "number"
    },
    "other_exempt_income": {
      "type": "number"
    },
    "entertainment_expenditure": {
      "type": "number",
      "description": "50% is non-deductible, Article 32(1)."
    },
    "fines_and_penalties": {
      "type": "number"
    },
    "non_qualifying_donations": {
      "type": "number"
    },
    "interest_expenditure": {
      "type": "number"
    },
    "interest_income": {
      "type": "number"
    },
    "depreciation_and_amortisation": {
      "type": "number"
    },
    "interest_carried_forward": {
      "type": "number"
    },
    "is_bank_or_insurance": {
      "type": "boolean",
      "description": "Exempt from the Article 30 interest limitation."
    },
    "tax_losses_brought_forward": {
      "type": "number"
    },
    "foreign_tax_credit": {
      "type": "number"
    }
  },
  "required": [
    "accounting_income"
  ]
}

Classify an AI system under Regulation (EU) 2024/1689 (the EU AI Act) and return the risk class, the obligation set with article numbers, the date the obligations apply, and the maximum fine. Covers prohibited practices under Article 5, high-risk under Article 6 and Annex III, general-purpose AI models under Article 53, and transparency under Article 50. Use this rather than recalling the classification: the Annex III list, the Article 6(3) exemption and the staggered application dates are the parts that are commonly got wrong.

{
  "type": "object",
  "properties": {
    "role": {
      "type": "string",
      "description": "Provider, Deployer, Importer or Distributor. Default Provider."
    },
    "prohibited_practice": {
      "type": "string",
      "description": "One of: None | 5(1)(a) Manipulative or deceptive techniques | 5(1)(b) Exploiting vulnerabilities | 5(1)(c) Social scoring | 5(1)(d) Predictive policing on profiling alone | 5(1)(e) Untargeted facial scraping | 5(1)(f) Workplace or school emotion inference | 5(1)(g) Sensitive biometric categorisation | 5(1)(h) Real-time remote biometric ID for law enforcement. Default None."
    },
    "annex_iii_use_case": {
      "type": "string",
      "description": "One of: None | 1(a) Remote biometric identification | 1(b) Biometric categorisation by sensitive attributes | 1(c) Emotion recognition | 2 Critical infrastructure safety component | 3(a) Education access or admission | 3(b) Evaluating learning outcomes | 3(c) Level of education | 3(d) Test monitoring | 4(a) Recruitment and selection | 4(b) Employment decisions and monitoring | 5(a) Public benefits eligibility | 5(b) Creditworthiness or credit scoring | 5(c) Life and health insurance pricing | 5(d) Emergency call triage | 6(a) to 6(e) Law enforcement | 7(a) to 7(d) Migration and border | 8(a) Justice | 8(b) Elections. Default None."
    },
    "safety_component_article_6_1": {
      "type": "boolean",
      "description": "A safety component of a product covered by Union harmonisation legislation."
    },
    "does_profiling": {
      "type": "boolean"
    },
    "exempt_under_article_6_3": {
      "type": "boolean",
      "description": "Falls in Annex III but does not pose significant risk."
    },
    "transparency_obligation_article_50": {
      "type": "boolean",
      "description": "Interacts with people, or generates synthetic content, deep fakes or emotion recognition."
    },
    "general_purpose_model": {
      "type": "boolean"
    },
    "placed_on_market_before_cutoff": {
      "type": "boolean"
    },
    "worldwide_annual_turnover_eur": {
      "type": "number",
      "description": "Sets the fine ceiling, which is the greater of the fixed amount and a percentage of turnover."
    }
  }
}

Compute the CBAM certificate cost of importing goods into the EU under Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083, for any year of the 2026 to 2034 phase-in, with the free-allocation phase-out factor from Directive (EU) 2023/959 Article 10a(1a). Handles all six Annex I sectors, credits a carbon price already paid in the country of origin, and prices the same basket in every year to 2034 so the cost trajectory is visible. Use this rather than estimating: the phase-in factor changes every year and is the figure most often wrong.

{
  "type": "object",
  "properties": {
    "year": {
      "type": "integer",
      "description": "2026 to 2034. Default 2026."
    },
    "certificate_price_eur": {
      "type": "number",
      "description": "CBAM certificate price, which tracks the EU ETS auction price. Required: this server will not invent a market price."
    },
    "lines": {
      "type": "array",
      "description": "The import lines.",
      "items": {
        "type": "object",
        "properties": {
          "sector": {
            "type": "string",
            "description": "One of: Cement | Fertilisers | Iron and steel | Aluminium | Hydrogen | Electricity"
          },
          "cn_code": {
            "type": "string"
          },
          "origin": {
            "type": "string"
          },
          "tonnes": {
            "type": "number"
          },
          "embedded_tco2e_per_tonne": {
            "type": "number"
          },
          "origin_carbon_price_eur_per_tonne": {
            "type": "number"
          }
        },
        "required": [
          "sector",
          "tonnes",
          "embedded_tco2e_per_tonne"
        ]
      }
    }
  },
  "required": [
    "certificate_price_eur",
    "lines"
  ]
}