OpenChainGraph Suite · ART-454 · Pillar Two / GloBE

GloBE Jurisdictional ETR Calculator

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).

Jurisdictional ETR Art 3-5 Aggregation GloBE Cycle Step 1

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

⚠ Entity financials and election choices are your own inputs — this tool never pulls from a live tax or ERP system, and it does not decide elections or DTA characterization for you.

Jurisdiction

Jurisdiction name

Minimum rate (Art 5.1, decimal)

Constituent Entities

Entity name
GloBE income / (loss)
Adjusted covered taxes

Leave a name blank to exclude that row from the jurisdiction.

Declared Elections (pass-through, not decided here)

De minimis election Stock-based comp election Aggregate deferred-tax adjustment

Jurisdiction Detail

Execution Hash (SHA-256)

Ask your agent

Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

Run the AINumbers MCP tool `compute_globe_jurisdictional_etr`. Task: Compute a jurisdiction's OECD Pillar Two (GloBE) effective tax rate from caller-declared constituent-entity financial data: sums entity-level GloBE income/loss to a jurisdictional net (Art 3.1), sums entity-level adjusted covered taxes (Art 4), and divides to get the ETR.
Call it with arguments: {"policy_parameters":{"jurisdiction_name":"Ruritania","minimum_rate":0.15,"entities":[{"entity_name":"Ruritania OpCo 1","net_income_or_loss":600000,"covered_taxes":60000},{"entity_name":"Ruritania OpCo 2","net_income_or_loss":300000,"covered_taxes":30000},{"entity_name":"Ruritania HoldCo","net_income_or_loss":100000,"covered_taxes":10000}],"de_minimis_election":false,"stock_based_comp_election":false,"aggregate_deferred_tax_adjustment":false}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-454-globe-jurisdictional-etr.html#p=v1.H4sIAAAAAAAA_wGpAVb-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-nqQEAAA