AI Operating System for Tax and Legal Professionals

A System, Not a Feature

Most AI tools offer a single capability — a chatbot, a summariser, or a document reader. Cassandra is an integrated professional platform that connects research, drafting, knowledge management, and practice operations into a coherent workflow.

It is designed for the way professionals actually work: research a question, draft an analysis, file it in the client matter, communicate the result, and move on. Every step is supported by AI that understands tax and legal context — grounded in primary sources, structured for review, and built for professional accountability.

Country Coverage, Jurisdiction by Jurisdiction

Cassandra's tax and legal research engines are jurisdiction-specific. Each country runs against its own primary-source corpus, its own revenue authority guidance, and its own citation format — so an Australian answer cites the ITAA and the ATO, while a German answer cites the EStG and the BMF. Every jurisdiction below is named individually, together with the regulator and the core legislation the engine reasons over.

Coverage is delivered for professional use only. Outputs are LLM-generated research drafts intended for review by a qualified practitioner admitted or registered in the relevant jurisdiction.

• Australia — Primary jurisdiction. Australian Taxation Office (ATO), Tax Practitioners Board, ASIC, AUSTRAC. ITAA 1997, ITAA 1936, A New Tax System (Goods and Services Tax) Act 1999, FBTAA 1986, SIS Act 1993, Corporations Act 2001, TAA 1953. Includes ATO public rulings and determinations plus High Court, Federal Court and ART decisions.
• New Zealand — Inland Revenue (IRD). Income Tax Act 2007, Goods and Services Tax Act 1985, Tax Administration Act 1994, Companies Act 1993.

Asia-Pacific Tax and Legal Engines

• Philippines — Bureau of Internal Revenue (BIR), Securities and Exchange Commission. National Internal Revenue Code of 1997 (as amended by TRAIN and CREATE), BIR revenue regulations, revenue memorandum circulars and rulings, Revised Corporation Code, and Supreme Court of the Philippines decisions.
• Singapore — Inland Revenue Authority of Singapore (IRAS), ACRA. Income Tax Act 1947, Goods and Services Tax Act 1993, Stamp Duties Act 1929, Companies Act 1967, IRAS e-Tax Guides.
• India — Income Tax Department and CBDT, CBIC, MCA. Income-tax Act 1961 (and Income-tax Act 2025 transition), CGST Act 2017, IGST Act 2017, Companies Act 2013, CBDT circulars and Supreme Court and ITAT rulings.
• Japan — National Tax Agency (NTA). Corporation Tax Act, Income Tax Act, Consumption Tax Act, Companies Act, NTA circulars (tsutatsu).
• China — State Taxation Administration (STA). Enterprise Income Tax Law, Individual Income Tax Law, VAT regulations and the VAT Law, Company Law of the PRC.
• South Korea — National Tax Service (NTS). Corporate Tax Act, Income Tax Act, Value-Added Tax Act, Commercial Act.
• Indonesia — Direktorat Jenderal Pajak (DJP). Income Tax Law, VAT Law, Law on Harmonisation of Tax Regulations (HPP), Company Law No. 40/2007.
• Hong Kong SAR — Inland Revenue Department (IRD). Inland Revenue Ordinance (Cap. 112), Stamp Duty Ordinance, Companies Ordinance (Cap. 622), IRD Departmental Interpretation and Practice Notes.
• Malaysia — Lembaga Hasil Dalam Negeri (LHDN). Income Tax Act 1967, Sales and Service Tax Acts 2018, Companies Act 2016.

North American Tax and Legal Engines

• United States — Internal Revenue Service (IRS), SEC, FinCEN. Internal Revenue Code (Title 26), Treasury Regulations, IRS revenue rulings, revenue procedures and notices, Tax Court and federal circuit decisions, and state-level income and sales tax codes.
• Canada — Canada Revenue Agency (CRA). Income Tax Act (RSC 1985, c. 1), Excise Tax Act (GST/HST), CRA interpretation bulletins and technical interpretations, Tax Court of Canada decisions, Canada Business Corporations Act.
• Mexico — Servicio de Administración Tributaria (SAT). Ley del Impuesto sobre la Renta (LISR), Ley del IVA, Código Fiscal de la Federación, Ley General de Sociedades Mercantiles.

United Kingdom and Europe

• United Kingdom — HM Revenue & Customs (HMRC), Companies House, FCA. Income Tax Act 2007, Corporation Tax Acts 2009 and 2010, Value Added Tax Act 1994, Taxation of Chargeable Gains Act 1992, Companies Act 2006, HMRC manuals and briefs, and First-tier and Upper Tribunal decisions.
• Ireland — Revenue Commissioners. Taxes Consolidation Act 1997, Value-Added Tax Consolidation Act 2010, Companies Act 2014, Revenue Tax and Duty Manuals.
• Germany — Bundeszentralamt für Steuern and BMF. Einkommensteuergesetz (EStG), Körperschaftsteuergesetz (KStG), Umsatzsteuergesetz (UStG), Abgabenordnung (AO), HGB, BMF-Schreiben and BFH decisions.
• France — Direction générale des Finances publiques (DGFiP). Code général des impôts (CGI), Livre des procédures fiscales, Code de commerce, BOFiP-Impôts doctrine.
• Netherlands — Belastingdienst. Wet inkomstenbelasting 2001, Wet op de vennootschapsbelasting 1969, Wet op de omzetbelasting 1968, Burgerlijk Wetboek Book 2.
• Italy — Agenzia delle Entrate. TUIR (DPR 917/1986), DPR 633/1972 (IVA), Codice Civile company provisions, Agenzia circolari and risoluzioni.
• Spain — Agencia Tributaria (AEAT). Ley 27/2014 del Impuesto sobre Sociedades, Ley 35/2006 del IRPF, Ley 37/1992 del IVA, Ley de Sociedades de Capital.
• Switzerland — Federal Tax Administration (ESTV/AFC). Federal Act on Direct Federal Taxation (DBG), VAT Act (MWSTG), Swiss Code of Obligations.
• Sweden, Denmark, Norway and Finland — Skatteverket, Skattestyrelsen, Skatteetaten and Vero. National income tax acts, VAT acts, and companies acts, with Nordic-specific reporting guidance.
• Poland — Krajowa Administracja Skarbowa. CIT Act, PIT Act, VAT Act of 2004, Commercial Companies Code.
• European Union layer — Cross-cutting directives applied on top of member-state engines: VAT Directive 2006/112/EC, Anti-Tax Avoidance Directives (ATAD I and II), DAC6/DAC7/DAC8, Pillar Two Directive (EU) 2022/2523, and GDPR for data-handling questions.

Middle East, Africa and Latin America

• United Arab Emirates — Federal Tax Authority (FTA). Corporate Tax Law (Federal Decree-Law No. 47 of 2022), VAT Law (Federal Decree-Law No. 8 of 2017), Economic Substance Regulations, and free-zone frameworks including DIFC and ADGM.
• Saudi Arabia — Zakat, Tax and Customs Authority (ZATCA). Income Tax Law, VAT Law and Implementing Regulations, Zakat Implementing Regulations, Companies Law 2022.
• South Africa — South African Revenue Service (SARS). Income Tax Act 58 of 1962, Value-Added Tax Act 89 of 1991, Tax Administration Act 28 of 2011, Companies Act 71 of 2008, SARS interpretation notes and binding rulings.
• Nigeria — Federal Inland Revenue Service (FIRS). Companies Income Tax Act, Personal Income Tax Act, VAT Act, Finance Acts, CAMA 2020.
• Brazil — Receita Federal do Brasil. Regulamento do Imposto de Renda, IRPJ and CSLL rules, PIS/COFINS legislation, the consumption tax reform (CBS/IBS), and Lei das Sociedades Anônimas 6.404/1976.
• Argentina — ARCA (formerly AFIP). Ley de Impuesto a las Ganancias, Ley del IVA, Ley General de Sociedades 19.550.
• Türkiye — Gelir İdaresi Başkanlığı. Corporate Tax Law No. 5520, Income Tax Law No. 193, VAT Law No. 3065, Turkish Commercial Code No. 6102.

How Jurisdictional Coverage Is Maintained

Each jurisdiction engine is versioned against its source corpus, so answers state which legislation and which regulator guidance they relied on. Where a rule is in transition — the Income-tax Act 2025 in India, Brazil's CBS/IBS consumption tax reform, or OECD Pillar Two adoption across the EU and UK — Cassandra surfaces the transition rather than silently picking one regime.

Cross-border questions are handled by combining the relevant national engines with the applicable double tax agreement and the OECD Model Tax Convention commentary, plus the OECD Transfer Pricing Guidelines and BEPS Pillar One and Pillar Two materials.

• Every output names the jurisdiction, the legislation, and the regulator guidance relied on.
• Transitional and newly enacted regimes are flagged, not assumed.
• Double tax agreements and OECD commentary drive cross-border analysis.
• All outputs require review by a practitioner qualified in the relevant jurisdiction — Cassandra Research does not provide tax, legal, or financial advice.

Frequently Asked Questions