GloBE Annual Filing Cycle

Note (dated 2026-08-04): a chain composes independent computations performed in an analytical order. No step's output is carried into the next step by the execution model; each step computes from its own declared inputs. This is true of every chain on this site, including chains whose per-step copy below reads as a data handoff.

Reading mode (READINESS-BUILD): These checks can be gathered in any order; the sequence below is for convenience. The ETR, safe-harbour, and top-up figures feed the GIR composer, which assembles whichever figures actually ran into one annual filing draft; it is never a filed submission.

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.

OpenChainGraph · 4 Steps compliance control Hash-Anchored §4 chain_depth:4 Client-Side · Zero PII

Chain Stages · 4 Steps

1 ROOT node

GloBE Jurisdictional ETR Calculator art-454-globe-jurisdictional-etr

Jurisdictional GloBE income/loss and covered taxes reduce to etr_by_jurisdiction; feeds the safe harbour test.

MCP Call · compute_globe_jurisdictional_etr

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

↓

2 D2 node

GloBE Transitional Safe Harbour Test Evaluator art-456-globe-safe-harbour-tests

Evaluates de minimis / simplified ETR / routine profits tests against etr_by_jurisdiction. safe_harbour_flags gate the next stage (§21.4 conditional): if met, top-up tax is deemed zero and SBIE/top-up is skipped; if not met, SBIE/top-up runs.

MCP Call · evaluate_globe_safe_harbour_tests

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

↓

3 D3 · CONDITIONAL §21.4 node

GloBE SBIE & Top-up Tax Calculator art-455-globe-sbie-topup

CONDITIONAL on art-456's safe_harbour_flags (§21.4); runs only when safe harbour is not met. Computes SBIE and top-up tax, producing topup_amounts and qdmtt_allocation.

MCP Call · compute_globe_sbie_topup

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

↓

4 TERMINAL node

GloBE Information Return (GIR) Composer art-457-globe-gir-composer

Assembles the OECD GIR jurisdictional-summary shape from art-454/455/456 outputs (deemed-zero top-up where safe harbour was met): GIR XML + form-shaped JSON, both NOT-submittable. GIR release dual_control(2) preparer + tax-officer, final stage.

MCP Call · compose_globe_gir

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

Question: Our hub jurisdiction taxes profits below the Pillar Two minimum. How much top-up tax does the GloBE math land on it? Run the AINumbers MCP tool `run_chain` with {"chain":"globe-annual-cycle"} and read `art-454-globe-jurisdictional-etr.top_up_tax_percentage`. Re-run with `inputs` for `art-454-globe-jurisdictional-etr`, reusing the values that result echoed, with `minimum_rate` set to 0.25. Compare the same field. Verify: call `verify_execution_hash` (https://mcp.ainumbers.co/mcp) with `claimed_hash` set to `composite_execution_hash` and the full `composite_artifact`. Ledger, for a human re-check: https://ledger.ainumbers.co/ PII rule: send synthetic or anonymised inputs only. The MCP server runs these kernels and logs no payloads. Chain page: https://ainumbers.co/chaingraph/chains/globe-annual-cycle.html

GloBE Annual Filing Cycle

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