{"slug":"guoliang1114-boop-beps-pillar-two-assessment","name":"beps-pillar-two-assessment","description":"OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释","long_description":"---\nname: beps-pillar-two-assessment\ndescription: \"OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释\"\n---\n\n# BEPS支柱二全球最低税评估\n\n## When To Use\n\n- 跨国集团合并收入超过7.5亿欧元\n- 集团在多个国家/地区有经营活动\n- 需要评估15%全球最低税的影响\n- 集团在低税率地区有实质性业务\n- 需要计算补足税（Top-up Tax）金额\n\n## Tools\n\n- 集团合并财务报表\n- 各实体单独财务报表\n- 各国有效税率计算数据\n- SBIE（实质所得排除）计算工具\n- OECD GloBE Model Rules及注释\n\n## Framework\n\n### 一、GloBE规则概述\n\nOECD支柱二全球反税基侵蚀（GloBE）规则于2021年12月发布，核心目标：\n\n- **最低税率**：15%的有效税率\n- **适用范围**：合并收入超过7.5亿欧元的跨国集团\n- **收入纳入规则（IIR）**：母公司所在国对低税率子公司征收补足税\n- **低税利润规则（UTPR）**：当IIR未适用时，其他成员国可征收补足税\n- **国内最低补足税（QDMTT）**：低税率国家可选择先行征收补足税\n\n### 二、有效税率（ETR）计算\n\n#### 1. 管辖区ETR计算\n\n$$ETR_{jurisdiction} = \\frac{Adjusted Covered Taxes}{GloBE Income or Loss}$$\n\n#### 2. 调整后涵盖税款（Adjusted Covered Taxes）\n\n**包括：**\n- 当期所得税费用\n- 基于GloBE收入或亏损调整的递延所得税\n- 符合条件的可退还税收抵免\n\n**排除：**\n- 与排除收入相关的税收\n- 未分配CFC earnings的税收（非GloBE目的）\n- 第三方税款\n\n#### 3. GloBE收入或亏损\n\n基于财务会计收入，进行以下调整：\n- 股息排除（部分或全部）\n- 资本利得排除（部分）\n- 政府补助调整\n- 关联公司权益法调整\n\n### 三、补足税（Top-up Tax）计算\n\n$$Top-up Tax = Top-up Tax Percentage \\times Excess Profit$$\n\n#### 1. 补足税百分比\n\n$$Top-up Tax Percentage = Max(0, 15\\% - ETR_{jurisdiction})$$\n\n#### 2. 超额利润\n\n$$Excess Profit = GloBE Income - SBIE$$\n\n#### 3. 实质所得排除（SBIE）\n\n$$SBIE = Payroll Carve-out + Tangible Asset Carve-out$$\n\n- **工资排除**：5%（过渡期内可高达10%）× 符合条件的工资总额\n- **有形资产排除**：5%（过渡期内可高达8%）× 符合条件的有形资产账面价值\n- **排除上限**：不超过管辖区GloBE收入\n\n### 四、收入纳入规则（IIR）\n\n- **适用主体**：母公司（最终母公司或中间母公司）\n- **计算方式**：母公司按持股比例计算子公司补足税\n- **分配规则**：补足税分配至低税率管辖区\n- **合格UPE**：最终母公司所在国如实施QDMTT，可优先适用\n\n### 五、低税利润规则（UTPR）\n\n- **补充机制**：当IIR未完全适用时启动\n- **分配方式**：基于资产和收入在UTPR管辖区分配\n- **安全港**：UTPR安全港（基于收入和员工）\n- **过渡UTPR安全港**：2026年前适用\n\n### 六、国内最低补足税（QDMTT）\n\n- **目的**：允许低税率国家先行征收补足税\n- **优势**：保留税收管辖权，避免IIR/UTPR征收\n- **要求**：必须与GloBE规则一致\n- **中国考虑**：如中国引入QDMTT，可优先征收\n\n### 七、国际标准参考\n\n- OECD GloBE Model Rules（2021年12月）\n- OECD GloBE Commentary（2022年3月）\n- OECD Administrative Guidance（2023年2月、7月）\n- EU Minimum Tax Directive（Council Directive 2022/2523）\n\n## Workflow\n\n1. 确认集团是否达到7.5亿欧元收入门槛\n2. 识别集团在各管辖区的所有实体\n3. 收集各实体财务报表及税务数据\n4. 计算各管辖区ETR\n5. 计算SBIE\n6. 计算补足税金额\n7. 评估IIR/UTPR/QDMTT适用情况\n8. 提出优化建议\n\n## Output Format\n\n```\n# 支柱二GloBE规则影响评估报告\n\n## 一、评估概述\n### 1.1 评估范围\n### 1.2 评估期间\n### 1.3 关键假设\n\n## 二、集团概况\n### 2.1 集团组织架构\n### 2.2 各管辖区实体清单\n### 2.3 合并收入确认\n\n## 三、有效税率分析\n### 3.1 各管辖区ETR计算\n| 管辖区 | GloBE收入 | 调整后涵盖税款 | ETR |\n|--------|-----------|----------------|-----|\n| ... | ... | ... | ... |\n\n### 3.2 低税率管辖区识别\n### 3.3 ETR敏感性分析\n\n## 四、实质所得排除（SBIE）\n### 4.1 工资排除计算\n### 4.2 有形资产排除计算\n### 4.3 排除上限分析\n\n## 五、补足税测算\n### 5.1 各管辖区补足税\n| 管辖区 | 超额利润 | 补足税百分比 | 补足税金额 |\n|--------|----------|-------------|-----------|\n| ... | ... | ... | ... |\n\n### 5.2 IIR适用分析\n### 5.3 UTPR适用分析\n### 5.4 QDMTT适用分析\n\n## 六、影响分析\n### 6.1 财务影响\n### 6.2 现金流影响\n### 6.3 合规成本\n\n## 七、优化建议\n### 7.1 架构优化\n### 7.2 实质增加\n### 7.3 税务规划\n### 7.4 合规准备\n\n## 八、时间表\n### 8.1 评估期间\n### 8.2 报告期限\n### 8.3 实施计划\n```\n\n## Diagnostic Questions\n\n1. 集团合并收入是否超过7.5亿欧元？\n2. 集团在哪些管辖区有实体？\n3. 哪些管辖区ETR低于15%？\n4. 各管辖区员工人数及工资总额？\n5. 各管辖区有形资产账面价值？\n6. 是否已有或计划引入QDMTT？\n7. 是否有递延所得税需要调整？\n\n## Saving\n\n- 保存路径：`projects/{project-name}/pillar-two-assessment/`\n- 文件命名：`pillar-two-assessment-{year}.md`\n- 关联文件：合并财务报表、各国实体财务报表、ETR计算底稿\n\n## Verification\n\n- 核实合并收入是否达到7.5亿欧元门槛\n- 验证各管辖区ETR计算准确性\n- 确认SBIE计算的完整性\n- 审核补足税分配的合理性\n- 评估IIR/UTPR/QDMTT适用顺序\n\n## Capability Upgrade\n\n### Mode Selection\n\n- **Quick**: 判断集团是否达到 Pillar Two 门槛，并识别高风险辖区。\n- **Standard**: 输出 GloBE ETR、补足税、SBIE、安全港和数据缺口分析。\n- **Deep**: 结合集团合并报表、辖区财税数据、递延税、当地 QDMTT 和申报时间线，形成落地实施包。\n\n### GloBE Assessment Model\n\n| 步骤 | 判断内容 | 输出 |\n|------|----------|------|\n| 门槛 | 合并收入是否达到 7.5 亿欧元 | 适用性结论 |\n| 辖区 | 按辖区汇总收入、税前利润、税费 | 辖区清单 |\n| ETR | 调整后覆盖税额 / GloBE 收入 | ETR 测算表 |\n| 安全港 | CbCR、简化 ETR、常规利润测试 | 安全港判断 |\n| 补足税 | IIR、UTPR、QDMTT 顺序 | 税额分配 |\n\n### Quality Gates\n\n- [ ] 数据来源区分合并报表、税务申报和管理口径。\n- [ ] 每个辖区的调整项都有解释和责任人。\n- [ ] 安全港判断没有替代正式计算，除非条件充分。\n- [ ] QDMTT、IIR、UTPR 顺序和当地生效日期已确认。\n- [ ] 输出包含数据缺口、系统需求和申报时间线。\n\n### Deliverable Catalog\n\n| Deliverable | When to use | Minimum content | Format |\n|-------------|-------------|-----------------|--------|\n| Pillar Two applicability memo | 判断适用性 | 集团收入门槛、实体范围、辖区和生效时间 | Word / Markdown |\n| Jurisdictional ETR model | 测算辖区风险 | GloBE 收入、覆盖税额、ETR、补足税和调整项 | Excel |\n| Safe harbour assessment | 判断简化规则 | CbCR 数据、简化 ETR、常规利润测试和结论 | Excel / Word |\n| Data gap register | 落地准备 | 数据项、来源、owner、缺口、系统改造和截止日 | Excel |\n| Top-up tax allocation memo | 管理层决策 | IIR、UTPR、QDMTT 顺序、税额和责任主体 | Word |\n| Pillar Two implementation roadmap | 项目实施 | 阶段、数据、系统、流程、治理和申报时间线 | PPT |\n","tagline":"OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释","category":"automation","tags":["agent-skill"],"author":"guoliang1114-boop","verified":false,"attribution":{"status":"registry_indexed","statusLabel":"Registry indexed","shortLabel":"REGISTRY INDEXED","sourceLabel":"recursive skill source sync","sourceDetail":"guoliang1114-boop/AriaAI","creatorName":"guoliang1114-boop","creatorUrl":"https://github.com/guoliang1114-boop","sourceUrl":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","indexedBy":"OpenAgentSkill community index","claimUrl":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment#claim-this-skill","claimCta":"Claim this skill","trustNote":"This listing was indexed from public sources and is not marked official until a maintainer claim is approved.","publicNote":"Attribution links to the public repository or creator profile. Creators can claim the listing to update ownership signals."},"stats":{"stars":37,"forks":2,"verified_installs":0,"successful_runs":0,"total_outcomes":0,"rating":0,"review_count":0,"quality_score":34.46},"quality":{"score":62,"tier":"promising","label":"Promising","summary":"Useful candidate, but compare it with alternatives before adopting.","signals":[{"label":"GitHub stars","value":"37","tone":"neutral"},{"label":"Freshness","value":"Today","tone":"positive"},{"label":"Install ready","value":"Yes","tone":"positive"},{"label":"License","value":"MIT","tone":"neutral"}],"warnings":["Low GitHub adoption signal"]},"trust":{"version":"trust-score-v5","score":68,"base_score":76,"outcome_confidence":0,"tier":"review","label":"Sandbox only","summary":"Useful candidate with missing or mixed trust signals. Keep it in an isolated workspace until the outcome loop proves task fit.","recommendedAction":"Run only in a sandbox and compare close alternatives before using it for real work.","decision":{"install_policy":"human_review_before_install","auto_install_allowed":false,"human_review_required":true,"sandbox_first":true,"agent_action":"Compare alternatives before installing.","reasoning":["68/100 Trust Score v5","76/100 Trust Score v4 baseline","Needs more real agent outcomes before unattended install","Install path is available","Review before production"],"review_required_when":["The workspace contains production secrets, payments, private customer data, or irreversible actions.","The install command requests shell, network, credential, database, or broad filesystem access.","Outcome evidence is missing, recently failed, or required human review.","Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace"]},"dimensions":[{"id":"github_adoption","label":"GitHub adoption","score":48,"weight":0.13,"status":"warn","detail":"37 GitHub stars"},{"id":"repo_activity","label":"Stars/forks activity","score":43,"weight":0.08,"status":"warn","detail":"37 stars, 2 forks; issue activity unavailable in current metadata"},{"id":"maintenance","label":"Recent maintenance","score":100,"weight":0.14,"status":"pass","detail":"Pushed today"},{"id":"license","label":"License clarity","score":86,"weight":0.09,"status":"pass","detail":"MIT"},{"id":"documentation","label":"README/SKILL.md completeness","score":60,"weight":0.14,"status":"warn","detail":"Public metadata needs stronger README/SKILL.md context"},{"id":"dependency_risk","label":"Dependency/runtime risk","score":90,"weight":0.12,"status":"pass","detail":"no major dependency risk hints in public metadata"},{"id":"installability","label":"Install availability","score":92,"weight":0.1,"status":"pass","detail":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"},{"id":"install_safety","label":"Install command safety","score":92,"weight":0.1,"status":"pass","detail":"standard package or runtime install path"},{"id":"permission_surface","label":"Permission surface","score":100,"weight":0.07,"status":"pass","detail":"no high-risk permission surface in public metadata"},{"id":"repository","label":"Repository evidence","score":86,"weight":0.04,"status":"pass","detail":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment"},{"id":"review_status","label":"Review status","score":88,"weight":0.05,"status":"pass","detail":"AI review data available"},{"id":"agent_outcomes","label":"Agent Proven outcomes","score":54,"weight":0.13,"status":"info","detail":"No agent outcome data yet"}],"checks":[{"status":"warn","label":"GitHub adoption","detail":"37 GitHub stars"},{"status":"warn","label":"Stars/forks activity","detail":"37 stars, 2 forks; issue activity unavailable in current metadata"},{"status":"pass","label":"Recent maintenance","detail":"Pushed today"},{"status":"pass","label":"License clarity","detail":"MIT"},{"status":"warn","label":"README/SKILL.md completeness","detail":"Public metadata needs stronger README/SKILL.md context"},{"status":"pass","label":"Dependency/runtime risk","detail":"no major dependency risk hints in public metadata"},{"status":"pass","label":"Install availability","detail":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"},{"status":"pass","label":"Install command safety","detail":"standard package or runtime install path"},{"status":"pass","label":"Permission surface","detail":"no high-risk permission surface in public metadata"},{"status":"pass","label":"Repository evidence","detail":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment"},{"status":"pass","label":"Review status","detail":"AI review data available"},{"status":"info","label":"Agent Proven outcomes","detail":"No agent outcome data yet"},{"status":"warn","label":"Ownership","detail":"No approved owner claim yet"},{"status":"info","label":"OpenAgentSkill usage","detail":"No local usage activity yet"},{"status":"info","label":"Agent outcomes","detail":"No agent outcome data yet"}],"strengths":["AI review approved","Install path is available","Repository evidence is available","Recently maintained repository","Install command has no obvious high-risk pattern","Outcome loop is ready but needs first real agent run"],"warnings":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context","No real agent outcome reports yet","Human review required before unattended installation"],"evidence":{"stars":"37 GitHub stars","repoActivity":"37 stars, 2 forks","lastPushed":"Pushed today","license":"MIT","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","install":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","installSafety":"standard package or runtime install path","permissionSurface":"no high-risk permission surface in public metadata","documentation":"Thin public metadata","agentOutcomes":"No agent outcome data yet","agentProvenScore":0,"outcomeConfidence":"0%","installPolicy":"human_review_before_install"},"installReadiness":{"ready":true,"command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","policy":"human_review_before_install","label":"Human review before install","notes":["Install path is available","Repository evidence is available","License is declared","No Agent Proven outcome evidence yet","Pushed today","Financial domain: human review is required before use in a live investment workflow.","Trust Score v5 requires review or sandbox-only use before install."]},"agentCompatibility":["Codex","Claude Code","Cursor","OpenAgentSkill CLI"],"riskSummary":{"level":"medium","label":"Review before production","notes":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata"]},"outcomeEvidence":{"total":0,"successes":0,"failures":0,"notRelevant":0,"successRate":null,"installAttempts":0,"riskBlocked":0,"setupRequired":0,"installSuccessRate":null,"avgOutputQuality":null,"avgTimeToUsefulMs":null,"productionOutcomes":0,"humanReviewRequired":0,"recentSuccessRate":null,"recentFailureRate":null,"uniqueAgents":0,"agentProvenScore":0,"agentProvenLabel":"Needs first agent run","lastOutcomeAt":null,"label":"No agent outcome data yet"},"autoInstall":{"allowed":false,"sandboxRequired":true,"policy":"human_review_before_install","reason":"Compare alternatives before installing."},"outcome_loop":{"version":"openagentskill-agent-outcome-v3","required_after_install":true,"endpoint":"/api/agent/outcome","method":"POST","event_id_source":"feedback.event_id, install_receipt.resolve_event_id, or decision_packet.outcome_feedback.event_id","expected_outcomes":["success","failed","not_relevant","blocked_by_risk","setup_required"],"required_fields":["event_id","skill_slug","task"],"quality_fields":["task_success","output_quality","error_type","human_review_required","used_in_production","workspace","evidence_url","time_to_useful_ms"],"ranking_inputs_updated":["Trust Score v5 outcome confidence","Agent Proven Score","Resolve ranking task-fit evidence","Skill detail machine-readable metadata","Outcome leaderboard"]},"agent_contract":{"suited_tasks":["automation","agent-skill"],"suited_agents":["Codex","Claude Code","Cursor","OpenAgentSkill CLI"],"install_command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","trust_score":68,"trust_version":"trust-score-v5","risk_level":"medium","do_not_use_when":["Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace","Autonomous investment, trading, tax, or suitability decisions without a qualified human review"],"before_install":["Read the audit page and machine-readable metadata.","Confirm the install command, license, and permission surface fit the workspace.","Get explicit human approval or choose an alternative before installing."],"after_run":["Report the outcome to /api/agent/outcome using the resolve event id.","Include output_quality, workspace, human_review_required, and evidence_url when available.","Re-resolve before broad production rollout."]},"bestFor":["automation","agent-skill"],"doNotUseFor":["Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace","Autonomous investment, trading, tax, or suitability decisions without a qualified human review"],"knownRisks":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"],"backward_compatible":{"trust_score_v4":{"version":"trust-score-v4","score":76,"tier":"strong","label":"Strong shortlist","summary":"Good trust signals with a few areas worth checking before rollout."}}},"trust_score_v5":{"version":"trust-score-v5","score":68,"base_score":76,"outcome_confidence":0,"tier":"review","label":"Sandbox only","summary":"Useful candidate with missing or mixed trust signals. Keep it in an isolated workspace until the outcome loop proves task fit.","recommendedAction":"Run only in a sandbox and compare close alternatives before using it for real work.","decision":{"install_policy":"human_review_before_install","auto_install_allowed":false,"human_review_required":true,"sandbox_first":true,"agent_action":"Compare alternatives before installing.","reasoning":["68/100 Trust Score v5","76/100 Trust Score v4 baseline","Needs more real agent outcomes before unattended install","Install path is available","Review before production"],"review_required_when":["The workspace contains production secrets, payments, private customer data, or irreversible actions.","The install command requests shell, network, credential, database, or broad filesystem access.","Outcome evidence is missing, recently failed, or required human review.","Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace"]},"dimensions":[{"id":"github_adoption","label":"GitHub adoption","score":48,"weight":0.13,"status":"warn","detail":"37 GitHub stars"},{"id":"repo_activity","label":"Stars/forks activity","score":43,"weight":0.08,"status":"warn","detail":"37 stars, 2 forks; issue activity unavailable in current metadata"},{"id":"maintenance","label":"Recent maintenance","score":100,"weight":0.14,"status":"pass","detail":"Pushed today"},{"id":"license","label":"License clarity","score":86,"weight":0.09,"status":"pass","detail":"MIT"},{"id":"documentation","label":"README/SKILL.md completeness","score":60,"weight":0.14,"status":"warn","detail":"Public metadata needs stronger README/SKILL.md context"},{"id":"dependency_risk","label":"Dependency/runtime risk","score":90,"weight":0.12,"status":"pass","detail":"no major dependency risk hints in public metadata"},{"id":"installability","label":"Install availability","score":92,"weight":0.1,"status":"pass","detail":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"},{"id":"install_safety","label":"Install command safety","score":92,"weight":0.1,"status":"pass","detail":"standard package or runtime install path"},{"id":"permission_surface","label":"Permission surface","score":100,"weight":0.07,"status":"pass","detail":"no high-risk permission surface in public metadata"},{"id":"repository","label":"Repository evidence","score":86,"weight":0.04,"status":"pass","detail":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment"},{"id":"review_status","label":"Review status","score":88,"weight":0.05,"status":"pass","detail":"AI review data available"},{"id":"agent_outcomes","label":"Agent Proven outcomes","score":54,"weight":0.13,"status":"info","detail":"No agent outcome data yet"}],"checks":[{"status":"warn","label":"GitHub adoption","detail":"37 GitHub stars"},{"status":"warn","label":"Stars/forks activity","detail":"37 stars, 2 forks; issue activity unavailable in current metadata"},{"status":"pass","label":"Recent maintenance","detail":"Pushed today"},{"status":"pass","label":"License clarity","detail":"MIT"},{"status":"warn","label":"README/SKILL.md completeness","detail":"Public metadata needs stronger README/SKILL.md context"},{"status":"pass","label":"Dependency/runtime risk","detail":"no major dependency risk hints in public metadata"},{"status":"pass","label":"Install availability","detail":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"},{"status":"pass","label":"Install command safety","detail":"standard package or runtime install path"},{"status":"pass","label":"Permission surface","detail":"no high-risk permission surface in public metadata"},{"status":"pass","label":"Repository evidence","detail":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment"},{"status":"pass","label":"Review status","detail":"AI review data available"},{"status":"info","label":"Agent Proven outcomes","detail":"No agent outcome data yet"},{"status":"warn","label":"Ownership","detail":"No approved owner claim yet"},{"status":"info","label":"OpenAgentSkill usage","detail":"No local usage activity yet"},{"status":"info","label":"Agent outcomes","detail":"No agent outcome data yet"}],"strengths":["AI review approved","Install path is available","Repository evidence is available","Recently maintained repository","Install command has no obvious high-risk pattern","Outcome loop is ready but needs first real agent run"],"warnings":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context","No real agent outcome reports yet","Human review required before unattended installation"],"evidence":{"stars":"37 GitHub stars","repoActivity":"37 stars, 2 forks","lastPushed":"Pushed today","license":"MIT","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","install":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","installSafety":"standard package or runtime install path","permissionSurface":"no high-risk permission surface in public metadata","documentation":"Thin public metadata","agentOutcomes":"No agent outcome data yet","agentProvenScore":0,"outcomeConfidence":"0%","installPolicy":"human_review_before_install"},"installReadiness":{"ready":true,"command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","policy":"human_review_before_install","label":"Human review before install","notes":["Install path is available","Repository evidence is available","License is declared","No Agent Proven outcome evidence yet","Pushed today","Financial domain: human review is required before use in a live investment workflow.","Trust Score v5 requires review or sandbox-only use before install."]},"agentCompatibility":["Codex","Claude Code","Cursor","OpenAgentSkill CLI"],"riskSummary":{"level":"medium","label":"Review before production","notes":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata"]},"outcomeEvidence":{"total":0,"successes":0,"failures":0,"notRelevant":0,"successRate":null,"installAttempts":0,"riskBlocked":0,"setupRequired":0,"installSuccessRate":null,"avgOutputQuality":null,"avgTimeToUsefulMs":null,"productionOutcomes":0,"humanReviewRequired":0,"recentSuccessRate":null,"recentFailureRate":null,"uniqueAgents":0,"agentProvenScore":0,"agentProvenLabel":"Needs first agent run","lastOutcomeAt":null,"label":"No agent outcome data yet"},"autoInstall":{"allowed":false,"sandboxRequired":true,"policy":"human_review_before_install","reason":"Compare alternatives before installing."},"outcome_loop":{"version":"openagentskill-agent-outcome-v3","required_after_install":true,"endpoint":"/api/agent/outcome","method":"POST","event_id_source":"feedback.event_id, install_receipt.resolve_event_id, or decision_packet.outcome_feedback.event_id","expected_outcomes":["success","failed","not_relevant","blocked_by_risk","setup_required"],"required_fields":["event_id","skill_slug","task"],"quality_fields":["task_success","output_quality","error_type","human_review_required","used_in_production","workspace","evidence_url","time_to_useful_ms"],"ranking_inputs_updated":["Trust Score v5 outcome confidence","Agent Proven Score","Resolve ranking task-fit evidence","Skill detail machine-readable metadata","Outcome leaderboard"]},"agent_contract":{"suited_tasks":["automation","agent-skill"],"suited_agents":["Codex","Claude Code","Cursor","OpenAgentSkill CLI"],"install_command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","trust_score":68,"trust_version":"trust-score-v5","risk_level":"medium","do_not_use_when":["Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace","Autonomous investment, trading, tax, or suitability decisions without a qualified human review"],"before_install":["Read the audit page and machine-readable metadata.","Confirm the install command, license, and permission surface fit the workspace.","Get explicit human approval or choose an alternative before installing."],"after_run":["Report the outcome to /api/agent/outcome using the resolve event id.","Include output_quality, workspace, human_review_required, and evidence_url when available.","Re-resolve before broad production rollout."]},"bestFor":["automation","agent-skill"],"doNotUseFor":["Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace","Autonomous investment, trading, tax, or suitability decisions without a qualified human review"],"knownRisks":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"],"backward_compatible":{"trust_score_v4":{"version":"trust-score-v4","score":76,"tier":"strong","label":"Strong shortlist","summary":"Good trust signals with a few areas worth checking before rollout."}}},"trust_score_v4":{"version":"trust-score-v4","score":76,"tier":"strong","label":"Strong shortlist","summary":"Good trust signals with a few areas worth checking before rollout.","recommendedAction":"Test in a sandbox workflow and compare its install path with close alternatives.","dimensions":[{"id":"github_adoption","label":"GitHub adoption","score":48,"weight":0.13,"status":"warn","detail":"37 GitHub stars"},{"id":"repo_activity","label":"Stars/forks activity","score":43,"weight":0.08,"status":"warn","detail":"37 stars, 2 forks; issue activity unavailable in current metadata"},{"id":"maintenance","label":"Recent maintenance","score":100,"weight":0.14,"status":"pass","detail":"Pushed today"},{"id":"license","label":"License clarity","score":86,"weight":0.09,"status":"pass","detail":"MIT"},{"id":"documentation","label":"README/SKILL.md completeness","score":60,"weight":0.14,"status":"warn","detail":"Public metadata needs stronger README/SKILL.md context"},{"id":"dependency_risk","label":"Dependency/runtime risk","score":90,"weight":0.12,"status":"pass","detail":"no major dependency risk hints in public metadata"},{"id":"installability","label":"Install availability","score":92,"weight":0.1,"status":"pass","detail":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"},{"id":"install_safety","label":"Install command safety","score":92,"weight":0.1,"status":"pass","detail":"standard package or runtime install path"},{"id":"permission_surface","label":"Permission surface","score":100,"weight":0.07,"status":"pass","detail":"no high-risk permission surface in public metadata"},{"id":"repository","label":"Repository evidence","score":86,"weight":0.04,"status":"pass","detail":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment"},{"id":"review_status","label":"Review status","score":88,"weight":0.05,"status":"pass","detail":"AI review data available"},{"id":"agent_outcomes","label":"Agent Proven outcomes","score":54,"weight":0.13,"status":"info","detail":"No agent outcome data yet"}],"checks":[{"status":"warn","label":"GitHub adoption","detail":"37 GitHub stars"},{"status":"warn","label":"Stars/forks activity","detail":"37 stars, 2 forks; issue activity unavailable in current metadata"},{"status":"pass","label":"Recent maintenance","detail":"Pushed today"},{"status":"pass","label":"License clarity","detail":"MIT"},{"status":"warn","label":"README/SKILL.md completeness","detail":"Public metadata needs stronger README/SKILL.md context"},{"status":"pass","label":"Dependency/runtime risk","detail":"no major dependency risk hints in public metadata"},{"status":"pass","label":"Install availability","detail":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"},{"status":"pass","label":"Install command safety","detail":"standard package or runtime install path"},{"status":"pass","label":"Permission surface","detail":"no high-risk permission surface in public metadata"},{"status":"pass","label":"Repository evidence","detail":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment"},{"status":"pass","label":"Review status","detail":"AI review data available"},{"status":"info","label":"Agent Proven outcomes","detail":"No agent outcome data yet"},{"status":"warn","label":"Ownership","detail":"No approved owner claim yet"},{"status":"info","label":"OpenAgentSkill usage","detail":"No local usage activity yet"},{"status":"info","label":"Agent outcomes","detail":"No agent outcome data yet"}],"strengths":["AI review approved","Install path is available","Repository evidence is available","Recently maintained repository","Install command has no obvious high-risk pattern"],"warnings":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"],"evidence":{"stars":"37 GitHub stars","repoActivity":"37 stars, 2 forks","lastPushed":"Pushed today","license":"MIT","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","install":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","installSafety":"standard package or runtime install path","permissionSurface":"no high-risk permission surface in public metadata","documentation":"Thin public metadata","agentOutcomes":"No agent outcome data yet"},"installReadiness":{"ready":true,"command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","policy":"human_review_before_install","label":"Human review before install","notes":["Install path is available","Repository evidence is available","License is declared","No Agent Proven outcome evidence yet","Pushed today","Financial domain: human review is required before use in a live investment workflow."]},"agentCompatibility":["Codex","Claude Code","Cursor","OpenAgentSkill CLI"],"riskSummary":{"level":"medium","label":"Review before production","notes":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata"]},"outcomeEvidence":{"total":0,"successes":0,"failures":0,"notRelevant":0,"successRate":null,"installAttempts":0,"riskBlocked":0,"setupRequired":0,"installSuccessRate":null,"avgOutputQuality":null,"avgTimeToUsefulMs":null,"productionOutcomes":0,"humanReviewRequired":0,"recentSuccessRate":null,"recentFailureRate":null,"uniqueAgents":0,"agentProvenScore":0,"agentProvenLabel":"Needs first agent run","lastOutcomeAt":null,"label":"No agent outcome data yet"},"autoInstall":{"allowed":false,"sandboxRequired":true,"policy":"human_review_before_install","reason":"Human review or sandbox validation is required before automatic installation."},"bestFor":["automation","agent-skill"],"doNotUseFor":["Production credentials, payments, or irreversible account changes without explicit human review","Sensitive private data before reviewing repository code, license, and permission surface","Automatic installation in a production workspace","Autonomous investment, trading, tax, or suitability decisions without a qualified human review"],"knownRisks":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"]},"agent_proven":{"version":"agent-proven-v1","score":0,"tier":"unproven","label":"Needs first agent run","summary":"No agent outcome reports yet. Use Resolve, run one narrow sandbox task, then report the result.","metrics":{"totalOutcomes":0,"successfulOutcomes":0,"failedOutcomes":0,"installAttempts":0,"installSuccessRate":null,"successRate":null,"recentSuccessRate":null,"recentFailureRate":null,"riskBlocked":0,"setupRequired":0,"notRelevant":0,"avgOutputQuality":null,"avgTimeToUsefulMs":null,"productionOutcomes":0,"humanReviewRequired":0,"uniqueAgents":0,"lastOutcomeAt":null},"signals":[],"penalties":["No real agent outcome evidence yet"]},"outcome_stats":null,"safety":{"score":63,"level":"review_before_install","label":"Review before install","safety_tier":{"tier":"reviewed","label":"Reviewed with permission notes","badge":"REVIEWED","summary":"Usable candidate, but the agent should surface permission and audit notes before installation.","recommended_action":"Require human approval before installing into a real workspace.","auto_install_policy":"review","reasons":["Financial research output is not financial advice; require human review before any live investment decision","63/100 agent safety score"]},"auto_install_allowed":false,"human_review_required":true,"blocked":false,"audit_risk":"needs_review","permission_hints":[{"id":"network","label":"Network access","reason":"Skill likely fetches remote pages, APIs, repositories, or external services.","severity":"medium"},{"id":"filesystem","label":"Filesystem access","reason":"Skill may read or write project files, documents, generated artifacts, or local workspace state.","severity":"medium"}],"policy_warnings":["Financial research output is not financial advice; require human review before any live investment decision"],"constraints_applied":{"max_risk":"medium","needs_install_command":true,"min_stars":0}},"safety_gate":{"tier":"reviewed","label":"Reviewed with permission notes","badge":"REVIEWED","auto_install_policy":"review","auto_install_allowed":false,"blocked":false,"human_review_required":true,"recommended_action":"Require human approval before installing into a real workspace.","reasons":["Financial research output is not financial advice; require human review before any live investment decision","63/100 agent safety score"]},"eval":{"version":"openagentskill-skill-eval-v1","status":"review","score":72,"risk_level":"medium","decision":{"recommendation":"manual_review","reason":"Require human approval before installing into a real workspace.","auto_install_allowed":false,"policy":"review","human_review_required":true},"blockers":[],"warnings":["Trust score: Good trust signals with a few areas worth checking before rollout.","Audit score: Needs review","Agent safety gate: Usable candidate, but the agent should surface permission and audit notes before installation.","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context","Financial research output is not financial advice; require human review before any live investment decision","Low GitHub adoption signal","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata"],"validation_plan":["Inspect repository, README/SKILL.md, license, and recent commits before production use.","Install in an isolated workspace or sandbox with no production secrets available.","Run the smallest representative task and record files touched, commands run, network access, and outputs.","Compare the selected skill against at least one alternative when the eval status is review or failed.","Promote only after the agent reports a successful verification result and unresolved warnings are accepted."],"checks":[{"id":"task_fit","label":"Task fit","status":"pass","score":84,"required_for_auto_install":true,"detail":"Task wording matches this skill metadata.","evidence":["Evaluate beps-pillar-two-assessment before installing it in an agent workflow","automation","Browser automation workflows; Claude Code teams; builders willing to evaluate younger projects"]},{"id":"install_path","label":"Install path","status":"pass","score":92,"required_for_auto_install":true,"detail":"Install handoff is available.","evidence":["npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"]},{"id":"install_safety","label":"Install command safety","status":"pass","score":92,"required_for_auto_install":true,"detail":"standard package or runtime install path","evidence":["npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment"]},{"id":"trust_score","label":"Trust score","status":"warn","score":76,"required_for_auto_install":true,"detail":"Good trust signals with a few areas worth checking before rollout.","evidence":["Strong shortlist","37 GitHub stars","MIT"]},{"id":"audit_score","label":"Audit score","status":"warn","score":79,"required_for_auto_install":true,"detail":"Needs review","evidence":["Financial research output is not financial advice; require human review before any live investment decision"]},{"id":"agent_safety_gate","label":"Agent safety gate","status":"warn","score":63,"required_for_auto_install":true,"detail":"Usable candidate, but the agent should surface permission and audit notes before installation.","evidence":["Require human approval before installing into a real workspace.","Financial research output is not financial advice; require human review before any live investment decision"]},{"id":"readme_skillmd_completeness","label":"README/SKILL.md completeness","status":"warn","score":60,"required_for_auto_install":false,"detail":"Public metadata needs stronger README/SKILL.md context","evidence":["Thin public metadata"]},{"id":"license_clarity","label":"License clarity","status":"pass","score":86,"required_for_auto_install":true,"detail":"MIT","evidence":["MIT"]},{"id":"recent_maintenance","label":"Recent maintenance","status":"pass","score":100,"required_for_auto_install":false,"detail":"Pushed today","evidence":["Pushed today"]},{"id":"permission_surface","label":"Permission surface","status":"pass","score":100,"required_for_auto_install":true,"detail":"no high-risk permission surface in public metadata","evidence":["Network access: medium","Filesystem access: medium"]},{"id":"alternatives","label":"Alternatives available","status":"info","score":55,"required_for_auto_install":false,"detail":"No close alternatives were found in the current shortlist.","evidence":[]}],"endpoints":{"web":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment/evals","api":"/api/agent/evals?slug=guoliang1114-boop-beps-pillar-two-assessment","text":"/api/agent/evals?slug=guoliang1114-boop-beps-pillar-two-assessment&format=text"}},"agent_readable_metadata":{"version":"openagentskill-agent-metadata-v2","skill":{"slug":"guoliang1114-boop-beps-pillar-two-assessment","name":"beps-pillar-two-assessment","description":"OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释","category":"automation","url":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","github_repo":"guoliang1114-boop/AriaAI"},"suited_tasks":["Browser automation workflows","Claude Code teams","builders willing to evaluate younger projects","Navigate pages","Click and type safely","Check visual and DOM state","Navigate local resources","Run repeatable desktop actions"],"suited_agents":["Codex","Claude Code","Cursor","OpenAgentSkill CLI","CLI"],"install":{"command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","ready":true,"targets":[{"id":"openagentskill-cli","label":"CLI","kind":"command","value":"npx --yes https://github.com/Leon-Drq/openagentskill/releases/download/cli-v0.2.1/openagentskill-0.2.1.tgz install guoliang1114-boop-beps-pillar-two-assessment"},{"id":"codex","label":"Codex","kind":"agent-prompt","value":"Install the \"beps-pillar-two-assessment\" agent skill from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment. Read its SKILL.md or equivalent instructions first, install only the files needed for this workspace, and summarize any required setup before using it. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"codex\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes."},{"id":"claude-code","label":"Claude Code","kind":"agent-prompt","value":"Add \"beps-pillar-two-assessment\" as a Claude Code skill from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment. Inspect the skill instructions, place the reusable skill files in the appropriate local skills location for this project, and report the activation steps. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"claude-code\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes."},{"id":"cursor","label":"Cursor","kind":"agent-prompt","value":"Turn \"beps-pillar-two-assessment\" from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment into a reusable Cursor project rule or agent instruction. Preserve the core workflow, adapt paths to this repo, and keep the rule scoped to tasks where it is relevant. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"cursor\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes."}],"handoff_url":"https://www.openagentskill.com/api/skills/guoliang1114-boop-beps-pillar-two-assessment/install","manifest_url":"https://www.openagentskill.com/api/registry/manifest/guoliang1114-boop-beps-pillar-two-assessment"},"trust":{"score":76,"label":"Strong shortlist","version":"trust-score-v4","install_policy":"human_review_before_install","evidence":{"stars":"37 GitHub stars","repoActivity":"37 stars, 2 forks","lastPushed":"Pushed today","license":"MIT","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","install":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","installSafety":"standard package or runtime install path","permissionSurface":"no high-risk permission surface in public metadata","documentation":"Thin public metadata","agentOutcomes":"No agent outcome data yet"},"outcome_evidence":{"total":0,"successes":0,"failures":0,"not_relevant":0,"success_rate":null,"recent_success_rate":null,"recent_failure_rate":null,"install_attempts":0,"install_success_rate":null,"risk_blocked":0,"setup_required":0,"avg_output_quality":null,"production_outcomes":0,"last_outcome_at":null,"label":"No agent outcome data yet"},"auto_install":{"allowed":false,"sandbox_required":true,"reason":"Human review or sandbox validation is required before automatic installation."},"best_for":["automation","agent-skill"],"known_risks":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"]},"agent_proven":{"version":"agent-proven-v1","score":0,"tier":"unproven","label":"Needs first agent run","summary":"No agent outcome reports yet. Use Resolve, run one narrow sandbox task, then report the result.","metrics":{"totalOutcomes":0,"successfulOutcomes":0,"failedOutcomes":0,"installAttempts":0,"installSuccessRate":null,"successRate":null,"recentSuccessRate":null,"recentFailureRate":null,"riskBlocked":0,"setupRequired":0,"notRelevant":0,"avgOutputQuality":null,"avgTimeToUsefulMs":null,"productionOutcomes":0,"humanReviewRequired":0,"uniqueAgents":0,"lastOutcomeAt":null},"signals":[],"penalties":["No real agent outcome evidence yet"]},"audit":{"score":79,"risk_level":"needs_review","risk_label":"Needs review","warnings":["Financial research output is not financial advice; require human review before any live investment decision","Low GitHub adoption signal","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"]},"safety_gate":{"tier":"reviewed","label":"Reviewed with permission notes","auto_install_policy":"review","auto_install_allowed":false,"human_review_required":true,"blocked":false,"recommended_action":"Require human approval before installing into a real workspace."},"quality":{"score":62,"label":"Promising"},"supply":{"track":"Coding and developer agents","scenario":"GitHub automation","maintenance":"Pushed today","risk":"Needs review"},"alternative_skills":[],"do_not_use_when":["teams that need a vendor-supported SLA","production agents without a repository review","Low GitHub adoption signal","No OpenAgentSkill engagement data yet","Financial research output is not financial advice; require human review before any live investment decision","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars"],"agent_contract":{"task_input":"Use beps-pillar-two-assessment in an agent workflow","recommended_action":"Require human approval before installing into a real workspace.","install_policy":"review","minimum_review_before_use":["Trust: 76/100 Strong shortlist","Audit: 79/100 Needs review","Safety: 63/100 Review before install","Review repository, license, install command, and permission surface before production use."],"expected_agent_output":{"selected_skill":"guoliang1114-boop-beps-pillar-two-assessment (beps-pillar-two-assessment)","install_command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","risk_summary":"Needs review; Reviewed with permission notes; Review before production","verification_result":"Report the smallest successful task, files touched, warnings, and any missing setup."}},"outcome_feedback":{"endpoint":"https://www.openagentskill.com/api/agent/outcome","method":"POST","requires_resolve_event_id":true,"event_id_source":"Use install_receipt.outcome_feedback.event_id or feedback.event_id returned by /api/agent/resolve for the current task.","expected_outcomes":["success","failed","not_relevant","blocked_by_risk","setup_required"],"payload_template":{"event_id":"<install_receipt.outcome_feedback.event_id or feedback.event_id from /api/agent/resolve>","skill_slug":"guoliang1114-boop-beps-pillar-two-assessment","task":"Use beps-pillar-two-assessment in an agent workflow","agent":"codex","outcome":"success","install_used":true,"risk_blocked":false,"setup_required":false,"task_success":true,"output_quality":4,"error_type":null,"human_review_required":false,"workspace":"sandbox","time_to_useful_ms":120000,"notes":"Report the smallest successful task, setup friction, files touched, and risk notes."}},"endpoints":{"web":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment","api":"https://www.openagentskill.com/api/agent/skills/guoliang1114-boop-beps-pillar-two-assessment","audit":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment/audit","eval":"https://www.openagentskill.com/api/agent/evals?slug=guoliang1114-boop-beps-pillar-two-assessment&task=Use%20beps-pillar-two-assessment%20in%20an%20agent%20workflow&max_risk=medium","resolve":"https://www.openagentskill.com/api/agent/resolve?task=Use%20beps-pillar-two-assessment%20in%20an%20agent%20workflow&agent=codex&max_risk=medium","receipt":"https://www.openagentskill.com/api/agent/receipt?task=Use%20beps-pillar-two-assessment%20in%20an%20agent%20workflow&agent=codex&max_risk=medium&format=text","install":"https://www.openagentskill.com/api/skills/guoliang1114-boop-beps-pillar-two-assessment/install","manifest":"https://www.openagentskill.com/api/registry/manifest/guoliang1114-boop-beps-pillar-two-assessment"}},"machine_metadata":{"version":"openagentskill-agent-metadata-v2","skill":{"slug":"guoliang1114-boop-beps-pillar-two-assessment","name":"beps-pillar-two-assessment","description":"OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释","category":"automation","url":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","github_repo":"guoliang1114-boop/AriaAI"},"suited_tasks":["Browser automation workflows","Claude Code teams","builders willing to evaluate younger projects","Navigate pages","Click and type safely","Check visual and DOM state","Navigate local resources","Run repeatable desktop actions"],"suited_agents":["Codex","Claude Code","Cursor","OpenAgentSkill CLI","CLI"],"install":{"command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","ready":true,"targets":[{"id":"openagentskill-cli","label":"CLI","kind":"command","value":"npx --yes https://github.com/Leon-Drq/openagentskill/releases/download/cli-v0.2.1/openagentskill-0.2.1.tgz install guoliang1114-boop-beps-pillar-two-assessment"},{"id":"codex","label":"Codex","kind":"agent-prompt","value":"Install the \"beps-pillar-two-assessment\" agent skill from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment. Read its SKILL.md or equivalent instructions first, install only the files needed for this workspace, and summarize any required setup before using it. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"codex\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes."},{"id":"claude-code","label":"Claude Code","kind":"agent-prompt","value":"Add \"beps-pillar-two-assessment\" as a Claude Code skill from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment. Inspect the skill instructions, place the reusable skill files in the appropriate local skills location for this project, and report the activation steps. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"claude-code\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes."},{"id":"cursor","label":"Cursor","kind":"agent-prompt","value":"Turn \"beps-pillar-two-assessment\" from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment into a reusable Cursor project rule or agent instruction. Preserve the core workflow, adapt paths to this repo, and keep the rule scoped to tasks where it is relevant. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"cursor\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes."}],"handoff_url":"https://www.openagentskill.com/api/skills/guoliang1114-boop-beps-pillar-two-assessment/install","manifest_url":"https://www.openagentskill.com/api/registry/manifest/guoliang1114-boop-beps-pillar-two-assessment"},"trust":{"score":76,"label":"Strong shortlist","version":"trust-score-v4","install_policy":"human_review_before_install","evidence":{"stars":"37 GitHub stars","repoActivity":"37 stars, 2 forks","lastPushed":"Pushed today","license":"MIT","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","install":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","installSafety":"standard package or runtime install path","permissionSurface":"no high-risk permission surface in public metadata","documentation":"Thin public metadata","agentOutcomes":"No agent outcome data yet"},"outcome_evidence":{"total":0,"successes":0,"failures":0,"not_relevant":0,"success_rate":null,"recent_success_rate":null,"recent_failure_rate":null,"install_attempts":0,"install_success_rate":null,"risk_blocked":0,"setup_required":0,"avg_output_quality":null,"production_outcomes":0,"last_outcome_at":null,"label":"No agent outcome data yet"},"auto_install":{"allowed":false,"sandbox_required":true,"reason":"Human review or sandbox validation is required before automatic installation."},"best_for":["automation","agent-skill"],"known_risks":["Financial research output is not financial advice; require human review before any live investment decision.","Low GitHub adoption signal","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"]},"agent_proven":{"version":"agent-proven-v1","score":0,"tier":"unproven","label":"Needs first agent run","summary":"No agent outcome reports yet. Use Resolve, run one narrow sandbox task, then report the result.","metrics":{"totalOutcomes":0,"successfulOutcomes":0,"failedOutcomes":0,"installAttempts":0,"installSuccessRate":null,"successRate":null,"recentSuccessRate":null,"recentFailureRate":null,"riskBlocked":0,"setupRequired":0,"notRelevant":0,"avgOutputQuality":null,"avgTimeToUsefulMs":null,"productionOutcomes":0,"humanReviewRequired":0,"uniqueAgents":0,"lastOutcomeAt":null},"signals":[],"penalties":["No real agent outcome evidence yet"]},"audit":{"score":79,"risk_level":"needs_review","risk_label":"Needs review","warnings":["Financial research output is not financial advice; require human review before any live investment decision","Low GitHub adoption signal","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"]},"safety_gate":{"tier":"reviewed","label":"Reviewed with permission notes","auto_install_policy":"review","auto_install_allowed":false,"human_review_required":true,"blocked":false,"recommended_action":"Require human approval before installing into a real workspace."},"quality":{"score":62,"label":"Promising"},"supply":{"track":"Coding and developer agents","scenario":"GitHub automation","maintenance":"Pushed today","risk":"Needs review"},"alternative_skills":[],"do_not_use_when":["teams that need a vendor-supported SLA","production agents without a repository review","Low GitHub adoption signal","No OpenAgentSkill engagement data yet","Financial research output is not financial advice; require human review before any live investment decision","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars"],"agent_contract":{"task_input":"Use beps-pillar-two-assessment in an agent workflow","recommended_action":"Require human approval before installing into a real workspace.","install_policy":"review","minimum_review_before_use":["Trust: 76/100 Strong shortlist","Audit: 79/100 Needs review","Safety: 63/100 Review before install","Review repository, license, install command, and permission surface before production use."],"expected_agent_output":{"selected_skill":"guoliang1114-boop-beps-pillar-two-assessment (beps-pillar-two-assessment)","install_command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","risk_summary":"Needs review; Reviewed with permission notes; Review before production","verification_result":"Report the smallest successful task, files touched, warnings, and any missing setup."}},"outcome_feedback":{"endpoint":"https://www.openagentskill.com/api/agent/outcome","method":"POST","requires_resolve_event_id":true,"event_id_source":"Use install_receipt.outcome_feedback.event_id or feedback.event_id returned by /api/agent/resolve for the current task.","expected_outcomes":["success","failed","not_relevant","blocked_by_risk","setup_required"],"payload_template":{"event_id":"<install_receipt.outcome_feedback.event_id or feedback.event_id from /api/agent/resolve>","skill_slug":"guoliang1114-boop-beps-pillar-two-assessment","task":"Use beps-pillar-two-assessment in an agent workflow","agent":"codex","outcome":"success","install_used":true,"risk_blocked":false,"setup_required":false,"task_success":true,"output_quality":4,"error_type":null,"human_review_required":false,"workspace":"sandbox","time_to_useful_ms":120000,"notes":"Report the smallest successful task, setup friction, files touched, and risk notes."}},"endpoints":{"web":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment","api":"https://www.openagentskill.com/api/agent/skills/guoliang1114-boop-beps-pillar-two-assessment","audit":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment/audit","eval":"https://www.openagentskill.com/api/agent/evals?slug=guoliang1114-boop-beps-pillar-two-assessment&task=Use%20beps-pillar-two-assessment%20in%20an%20agent%20workflow&max_risk=medium","resolve":"https://www.openagentskill.com/api/agent/resolve?task=Use%20beps-pillar-two-assessment%20in%20an%20agent%20workflow&agent=codex&max_risk=medium","receipt":"https://www.openagentskill.com/api/agent/receipt?task=Use%20beps-pillar-two-assessment%20in%20an%20agent%20workflow&agent=codex&max_risk=medium&format=text","install":"https://www.openagentskill.com/api/skills/guoliang1114-boop-beps-pillar-two-assessment/install","manifest":"https://www.openagentskill.com/api/registry/manifest/guoliang1114-boop-beps-pillar-two-assessment"}},"supply_profile":{"track":{"slug":"coding","label":"Coding and developer agents","shortLabel":"Coding","description":"Code review, repo analysis, testing, CI, GitHub, DevOps, and developer workflow skills."},"scenario":{"label":"GitHub automation","description":"I need my agent to triage GitHub issues, review pull requests, and summarize repository changes.","useCases":[{"slug":"browser-automation","title":"Browser automation"},{"slug":"local-desktop","title":"Local desktop"},{"slug":"workflow-automation","title":"Workflow automation"}]},"applicableAgents":["Claude Code","CLI","Codex","Cursor"],"install":{"ready":true,"command":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","primaryTarget":"CLI","targetCount":4},"githubQuality":{"stars":37,"starsLabel":"37","forks":2,"license":"MIT","qualityScore":62,"trustScore":76,"auditScore":79},"maintenance":{"status":"fresh","label":"Pushed today","daysSincePush":0,"lastPushedAt":"2026-08-24T13:07:28+00:00"},"risk":{"level":"needs_review","label":"Needs review","requiresReview":true,"notes":["Financial research output is not financial advice; require human review before any live investment decision","Low GitHub adoption signal","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars"]},"coverageTags":["Coding","GitHub automation","automation","agent-skill"]},"audit":{"audit_score":79,"risk_level":"needs_review","risk_label":"Needs review","quality_score":62,"trust_score":76,"maintenance_score":100,"security_score":87,"install_score":92,"warnings":["Financial research output is not financial advice; require human review before any live investment decision","Low GitHub adoption signal","Financial research output is not financial advice; require human review before any live investment decision.","Quality score needs review","GitHub adoption: 37 GitHub stars","Stars/forks activity: 37 stars, 2 forks; issue activity unavailable in current metadata","README/SKILL.md completeness: Public metadata needs stronger README/SKILL.md context"]},"quality_signals":{"model":"v2","star_score":11.06,"usage_score":0,"review_score":5.4,"metadata_score":3,"freshness_score":15},"platforms":["Claude Code"],"use_cases":[{"slug":"browser-automation","title":"Browser automation","url":"https://www.openagentskill.com/use-cases/browser-automation"},{"slug":"local-desktop","title":"Local desktop","url":"https://www.openagentskill.com/use-cases/local-desktop"},{"slug":"workflow-automation","title":"Workflow automation","url":"https://www.openagentskill.com/use-cases/workflow-automation"},{"slug":"content-automation","title":"Content automation","url":"https://www.openagentskill.com/use-cases/content-automation"}],"stacks":[{"slug":"content-growth-agent","title":"Content growth agent","url":"https://www.openagentskill.com/collections/content-growth-agent"},{"slug":"browser-qa-agent","title":"Browser QA agent","url":"https://www.openagentskill.com/collections/browser-qa-agent"},{"slug":"web-data-pipeline","title":"Web data pipeline","url":"https://www.openagentskill.com/collections/web-data-pipeline"}],"install":"npx skills add guoliang1114-boop/AriaAI --skill beps-pillar-two-assessment","install_targets":[{"id":"openagentskill-cli","label":"CLI","title":"OpenAgentSkill CLI","kind":"command","value":"npx --yes https://github.com/Leon-Drq/openagentskill/releases/download/cli-v0.2.1/openagentskill-0.2.1.tgz install guoliang1114-boop-beps-pillar-two-assessment","description":"Resolve policy, run the source installer safely, and report a verified install receipt.","copyLabel":"Copy command"},{"id":"codex","label":"Codex","title":"Codex install prompt","kind":"agent-prompt","value":"Install the \"beps-pillar-two-assessment\" agent skill from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment. Read its SKILL.md or equivalent instructions first, install only the files needed for this workspace, and summarize any required setup before using it. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"codex\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes.","description":"Give Codex a repo-aware install prompt when the skill is not available through a local CLI.","copyLabel":"Copy prompt"},{"id":"claude-code","label":"Claude Code","title":"Claude Code skill prompt","kind":"agent-prompt","value":"Add \"beps-pillar-two-assessment\" as a Claude Code skill from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment. Inspect the skill instructions, place the reusable skill files in the appropriate local skills location for this project, and report the activation steps. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"claude-code\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes.","description":"Use this prompt to ask Claude Code to add the skill and explain the local activation steps.","copyLabel":"Copy prompt"},{"id":"cursor","label":"Cursor","title":"Cursor rule prompt","kind":"agent-prompt","value":"Turn \"beps-pillar-two-assessment\" from https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment into a reusable Cursor project rule or agent instruction. Preserve the core workflow, adapt paths to this repo, and keep the rule scoped to tasks where it is relevant. Skill purpose: OECD支柱二GloBE规则评估：IIR、UTPR、QDMTT、15%最低税，基于OECD GloBE Model Rules及注释 After the install attempt, report the result to https://www.openagentskill.com/api/agent/outcome with POST JSON {\"event_id\":\"install_<unique-id>\",\"skill_slug\":\"guoliang1114-boop-beps-pillar-two-assessment\",\"task\":\"Install beps-pillar-two-assessment\",\"agent\":\"cursor\",\"outcome\":\"success\",\"install_used\":true}. Replace event_id with a unique value and outcome with success or failed. Report success only after the skill is installed and a minimal verification passes.","description":"Use this when installing as Cursor project rules or reusable agent instructions.","copyLabel":"Copy prompt"}],"repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","github_repo":"guoliang1114-boop/AriaAI","version":"1.0.0","license":"MIT","urls":{"web":"https://www.openagentskill.com/skills/guoliang1114-boop-beps-pillar-two-assessment","repository":"https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/beps-pillar-two-assessment","api":"/api/agent/skills/guoliang1114-boop-beps-pillar-two-assessment","install_api":"/api/skills/guoliang1114-boop-beps-pillar-two-assessment/install"},"meta":{"created_at":"2026-08-24T13:37:49.206711+00:00","updated_at":"2026-08-24T13:37:49.206711+00:00","agent_friendly":true}}