cross-border-investment-tax Eval report.

Validation plan

What the agent should do next

1. 1Inspect repository, README/SKILL.md, license, and recent commits before production use.
2. 2Install in an isolated workspace or sandbox with no production secrets available.
3. 3Run the smallest representative task and record files touched, commands run, network access, and outputs.
4. 4Compare the selected skill against at least one alternative when the eval status is review or failed.
5. 5Promote only after the agent reports a successful verification result and unresolved warnings are accepted.

Do not use when

Conditions that require another skill

• teams that need a vendor-supported SLA
• production agents without a repository review
• Low GitHub adoption signal
• The skill references '国税发〔2009〕3号' for indirect transfer rules, but the correct regulation is likely 国税函[2009]698号 or later updates; this could be outdated or misreferenced.
• Financial research output is not financial advice; require human review before any live investment decision
• The skill does not include a disclaimer that tax laws change and professional advice should be sought, which is important for a legal/financial domain.