Computes an OECD Pillar Two jurisdictional effective tax rate from your declared constituent-entity data: sums each entity's GloBE income/loss to a jurisdictional net (Art 3.1), sums adjusted covered taxes (Art 4), and divides to get the ETR. A jurisdiction in a net GloBE loss position gets no ETR — it is flagged instead of divided by a non-positive base. Top-up percentage is max(0, minimum rate − ETR); the minimum rate defaults to 15% but is a versioned input, not hardcoded. Election flags are your own declared inputs — this tool echoes which were declared, it never decides them. First node in the GloBE annual cycle, feeding the substance-based income exclusion / top-up node (ART-455).
Leave a name blank to exclude that row from the jurisdiction.