LR Labs — Compiled Cross-Border Tax Law Engine

{
  "name": "LR Labs \u2014 Compiled Cross-Border Tax Law Engine",
  "description": "Deterministic reasoning engine over compiled cross-border tax law (India inbound: permanent establishment, treaty access, GAAR, transfer pricing). Same facts + same law = same answer. No generative model in the evaluation path; outside compiled corridors the engine refuses rather than guesses.",
  "supportedInterfaces": [
    {
      "url": "https://lrlabs.ai/mcp",
      "protocolBinding": "https://modelcontextprotocol.io/2025-06-18",
      "protocolVersion": "1.0"
    },
    {
      "url": "https://lrlabs.ai/compute",
      "protocolBinding": "https://lrlabs.ai/bindings/http-get/v1",
      "protocolVersion": "1.0"
    }
  ],
  "provider": {
    "organization": "LR Labs",
    "url": "https://lrlabs.ai"
  },
  "version": "0.2.0",
  "capabilities": {
    "streaming": false,
    "pushNotifications": false,
    "extendedAgentCard": false
  },
  "defaultInputModes": [
    "application/json",
    "text/plain"
  ],
  "defaultOutputModes": [
    "application/json"
  ],
  "skills": [
    {
      "id": "analyze_cross_border_tax",
      "name": "Cross-Border Tax Position Analysis",
      "description": "Compute 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 \u2014 computed by a.",
      "tags": [
        "tax",
        "permanent-establishment",
        "treaty",
        "india",
        "deterministic"
      ],
      "examples": [
        "Does a dependent agent in India who habitually secures orders create a PE under the India-US treaty?"
      ]
    },
    {
      "id": "screen_transfer_pricing",
      "name": "Transfer Pricing Screen (India)",
      "description": "Screen an Indian transfer-pricing position deterministically: safe-harbour eligibility against the Rule 10TD floors (17%/18% software-ITES, 18-24% KPO), documentation obligations under Rule 10D, which transfer-pricing METHODS are eligible on the facts, the tested-party rule, and whether a comparables percentile falls inside the arm's-length range (35th-65th, Rule 10CA). Computed from compiled Indi.",
      "tags": [
        "transfer-pricing",
        "safe-harbour",
        "rule-10td",
        "benchmarking",
        "india"
      ],
      "examples": [
        "Is a software development captive at 16% cost-plus markup safe-harbour eligible?"
      ]
    },
    {
      "id": "list_compiled_corridors",
      "name": "Compiled Corridor Coverage",
      "description": "List which treaty pairs, PE families, and compiled-rule counts the LR Labs engine covers, plus the structured-fact schema. Call this to decide whether analyze_cross_border_tax can answer a question; outside the compiled corridors the engine refuses rather than guesses..",
      "tags": [
        "coverage",
        "discovery",
        "treaties",
        "schema"
      ],
      "examples": [
        "Which treaty corridors are compiled?"
      ]
    },
    {
      "id": "verify_tax_research_note",
      "name": "Tax Research Note Verification",
      "description": "Deterministically verify a piece of tax analysis (yours or anyone's): every citation is resolved against the compiled corpus, quotes and thresholds are checked against compiled law, temporal claims against validity windows \u2014 INCLUDING claims about what a named case held (E-Funds, Formula One, Morgan Stanley, Tiger Global, Progress Rail, Centrica \u2026), checked against a string-verified holdings ledge.",
      "tags": [
        "verification",
        "citations",
        "case-law",
        "fact-checking"
      ],
      "examples": [
        "Verify: 'Formula One held that three days of access can constitute a fixed place PE.'"
      ]
    },
    {
      "id": "lookup_compiled_rule",
      "name": "Compiled Rule Lookup",
      "description": "Answer a RULE-LEVEL question directly from compiled law: thresholds and day counts, WITHHOLDING TAX rates on royalty and fees for technical services (treaty and domestic), the 1961\u21922025 Income-tax Act section renumbering (s.195\u2192s.393(2), s.115A\u2192s.207, s.90\u2192s.159, s.206AA\u2192s.397(2)), tests and their elements, what a named case held. Ask in plain language \u2014 'what is the India\u2013US royalty WHT rate' (15.",
      "tags": [
        "rules",
        "thresholds",
        "case-law",
        "lookup"
      ],
      "examples": [
        "What is the India-US service PE threshold?",
        "Is a TRC sufficient after Tiger Global?"
      ]
    }
  ]
}