OpenChainGraph Suite · ART-456 · Pillar Two / GloBE

GloBE Transitional Safe Harbour Test Evaluator

Evaluates a jurisdiction against the OECD Pillar Two Transitional CbCR Safe Harbour: the de minimis test (revenue and profit thresholds), the simplified ETR test (simplified covered taxes over profit vs. the fiscal-year transition rate), and the routine profits test (profit vs. substance-based income exclusion). Safe harbour is met if any one of the three tests passes; the jurisdiction's top-up tax is then deemed zero. Each test returns its own gated pass/fail verdict with reasoning.

3 Independent Tests Any-One-Passes Logic Transitional CbCR Safe Harbour
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
⚠ This tool implements the OECD Dec-2022 Agreed Administrative Guidance on the Transitional CbCR Safe Harbour (thresholds and transition rates below). Administrative Guidance updates periodically — verify the current version before relying on a result for a live filing. Elections, DTA characterization, and the SBIE amount itself are your own judgment calls, entered as inputs; this tool performs the threshold arithmetic only and does not recompute SBIE (see ART-455).
CbCR & GloBE Figures (EUR)
CbCR total revenue
CbCR profit (loss) before income tax
Simplified covered taxes
Fiscal year
SBIE amount (from ART-455, or your own)
Policy Thresholds (versioned)
De minimis revenue threshold (EUR)
De minimis profit threshold (EUR)
Test-by-Test Verdicts
Compliance Flags
Execution Hash (SHA-256)







  

    
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Run the AINumbers MCP tool `evaluate_globe_safe_harbour_tests`. Task: Evaluate a jurisdiction against the OECD Pillar Two Transitional CbCR Safe Harbour (Dec 2022 Agreed Administrative Guidance): the de minimis test (CbCR revenue < EUR 10m AND profit before tax < EUR 1m, both versioned thresholds), the simplified ETR test (simplified covered taxes / profit before tax >= the fiscal-year transition rate -- 15% for 2023/2024, 16% for 2025, 17% for 2026, versioned rate table; auto-passes when profit before tax is non-positive since ETR is undefined), and the routine profits test (profit before tax <= the caller-supplied substance-based income exclusion amount).
Call it with arguments: {"policy_parameters":{"revenue_eur":8000000,"profit_before_tax_eur":500000,"simplified_covered_taxes":10000,"fiscal_year":2024,"sbie_amount":0}}
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`.
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-456-globe-safe-harbour-tests.html#p=v1.H4sIAAAAAAAA_wF6AIX_eyJyZXZlbnVlX2V1ciI6ODAwMDAwMCwicHJvZml0X2JlZm9yZV90YXhfZXVyIjo1MDAwMDAsInNpbXBsaWZpZWRfY292ZXJlZF90YXhlcyI6MTAwMDAsImZpc2NhbF95ZWFyIjoyMDI0LCJzYmllX2Ftb3VudCI6MH1covA_egAAAA