OECD Country-by-Country Report Builder

Builds an OECD BEPS Action 13 CbCR XML schema skeleton from a declared jurisdiction data table (Table 1) and constituent-entity list (Table 2) against a version-pinned schema version. Runs internal consistency checks (revenue-component sums, employee/asset non-negativity, entity-jurisdiction referential integrity) and flags a profit-with-zero-employees anomaly pattern. Also produces EU Directive (EU) 2021/2101 and Australian public-CbCR field-subset export modes. Never a submission -- not accepted by any national gateway. Zero network.