CbCR Annual Publish

OECD BEPS Action 13 Country-by-Country Report build with internal consistency gates and anomaly-pattern surfacing in one artifact. gate_status and anomaly_flags are recorded per the §27 Human Accountability vocabulary; a PUBLIC release additionally requires a dual_control(2) preparer/tax-officer gate before disclosure -- both recorded now, enforced once HA-RETRO-1 wires runtime gating. Never a filed submission.

OpenChainGraph · 1 Step compliance mandate Hash-Anchored §4 chain_depth:1 Client-Side · Zero PII

Chain Stages · 1 Step

1 ROOT · TERMINAL node

OECD Country-by-Country Report Builder art-472-cbcr-builder

Builds the CbCR XML schema skeleton, runs consistency checks, surfaces anomaly_flags, and computes gate_status -- final stage. PUBLIC export_mode release requires a dual_control(2) preparer + tax-officer sign-off (recorded, not yet runtime-gated) and review_required routing on any anomaly_flags before disclosure.

MCP Call · build_cbcr_report

{
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "name": "build_cbcr_report",
    "arguments": {}
  },
  "id": 1
}

Export Artifacts

Download the §4 chain definition artifact (hash-anchored composite JSON) or the §13.11 W3C Verifiable Credentials view. Both derive from the chain definition; no new hash is minted. Available after hash computation.