{
  "chain": "globe-annual-cycle",
  "question": "Our hub jurisdiction taxes profits below the Pillar Two minimum. How much top-up tax does the GloBE math land on it?",
  "look_at": "art-454-globe-jurisdictional-etr.top_up_tax_percentage",
  "try_changing": { "step": "art-454-globe-jurisdictional-etr", "field": "minimum_rate", "value": 0.25 }
}