OECD Pillar Two GloBE annual cycle -- jurisdictional ETR feeds the transitional safe harbour test; if safe harbour is met, top-up tax is deemed zero and SBIE/top-up computation is skipped (§21.4 conditional), otherwise SBIE and top-up tax are computed; the GIR composer then assembles the jurisdictional-summary GIR (OECD GIR XML, version-pinned, NOT-submittable) from whichever upstream artifacts ran. Election choices are recorded as §27.4 review_required; GIR release requires dual_control(2) (preparer + tax-officer); safe-harbour reliance is a separate reviewer approval record with reason_code. Evidence bundle per filing cycle (§27.6). Never a filed submission.
compute_globe_jurisdictional_etr{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "compute_globe_jurisdictional_etr",
"arguments": {}
},
"id": 1
}
evaluate_globe_safe_harbour_tests{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "evaluate_globe_safe_harbour_tests",
"arguments": {}
},
"id": 1
}
compute_globe_sbie_topup{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "compute_globe_sbie_topup",
"arguments": {}
},
"id": 1
}
compose_globe_gir{
"jsonrpc": "2.0",
"method": "tools/call",
"params": {
"name": "compose_globe_gir",
"arguments": {}
},
"id": 1
}