{ "tool_id": "art-365-compute-globe-topup-tax", "tool_version": "1.0.0", "display_name": "GloBE Top-Up Tax & QDMTT Allocation Calculator", "mcp_name": "compute_globe_topup_tax", "mandate_type": "compliance_mandate", "wave": 63, "gpu": false, "url": "https://ainumbers.co/chaingraph/art-365-compute-globe-topup-tax.html", "description": "OECD Pillar Two GloBE top-up tax calculator: per-jurisdiction substance-based income exclusion (SBIE), effective tax rate (ETR), and top-up-rate/top-up-amount, then allocates the top-up across QDMTT, IIR, and UTPR, applying the OECD Side-by-Side Safe Harbour (approved/declassified 5 January 2026) when the caller declares a Central Record listing of a Qualified SbS Regime, a Filing Constituent Entity election, and a fiscal year on or after 1 January 2026 -- when it applies, Top-up Tax is deemed zero for both the IIR and the UTPR. Ports the calculation from tools/473-globe-etr-jurisdiction-calculator.html and tools/474-topup-tax-qdmtt-calculator.html into one provable kernel. SBIE payroll/asset rates and the 15% minimum rate are OECD-published transitional table values pinned behind a constants_version field -- a rate change is a version bump, never a silent recompute. Jurisdiction-level QDMTT enactment/rate and the Central Record listing are caller-supplied, never vendored. KNOWN-WRONG (comment only, not behaviour, recorded 2026-08-17 per ART9-CITATION-FIX-1): the kernel source at chaingraph/kernels/art-365-compute-globe-topup-tax.kernel.mjs line 49 cites the SBIE transitional rates as 'Art. 9.1' -- the correct citation is Art. 9.2 (Art. 9.1 is Tax Attributes Upon Transition; Art. 9.2 is the Transitional relief for the Substance-based Income Exclusion, per research/ART9-NUMBERING-CONFIRM-1.md and research/ART9-NUMBERING-DENY-1.md). This node is sealed (compute_proof_ready: ready) so the kernel comment is left uncorrected per SO #36 -- no GPU re-prove for a comment. The kernel's behaviour is correct and cleared ART-365-SIDEBYSIDE-1 with zero divergences; fix the comment only if art-365 is ever legitimately re-proved for another reason.", "input_schema_ref": "chaingraph/art-365-compute-globe-topup-tax.html#manifest", "consumes": [], "feeds": [], "status": "live", "conformance_fixtures": true, "compute_capability": "server", "compute_images": [ { "system": "sha256-source", "image_id": "sha256:13a6650112aa3c9d98d82f8b01e865c13a0a80fedbda70988c9d012207a66e89", "valid_from": "2026-07-10" }, { "system": "risc0", "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6", "valid_from": "2026-06-28" } ], "export_capability": [ "json" ], "compute_proof_ready": "ready", "standards_basis": "implements_standard", "cited_clause_digest": [ { "digest": "sha256:de3005f9b2846ff25659cc52323f9bce8093981048dd8ae03553686389afc980", "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf", "retrieved_at": "2026-08-15", "clause_path": "Ch5 box item 1" }, { "digest": "sha256:ecd621f3fe6bc4c2f5f4a0cca50e8f8303ce1d13816b5f169b2844587abbf067", "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf", "retrieved_at": "2026-08-15", "clause_path": "Ch5 box item 6" }, { "digest": "sha256:874f502629427c1761dd8fce3ef48cb91699bf6e23231919f9080fcca05845c9", "source_url": "https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/side-by-side-package.pdf", "retrieved_at": "2026-08-15", "clause_path": "Ch5 para 28" } ], "compute_proof": { "type": "ZkVmReceipt", "system": "risc0", "receiptFormat": "groth16-bn254", "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6", "seal": "BOTJ811JnhL8gHIBQ3I9MdSVJT3ipRGyr8Z/SypS1KAYlUi5sjaJ8NiNt1swRgqaItVf72kyF2tsW94NlMmsdgnJMCIDPYxPp9J5aq+Y3eQpRw2W7dmR0ZbUY0pzgkkXD0DdVIydtypC2MKFTDZIPI0QsNYCz2ysYuV4fY7aryUa2Rmx+CqfbKSCDGfpv9LldNtcYKi+9BLCobSGT0+ApR66lNeYrJktdz2fjVJgtFToBvFPMDYq/MNW4q723ASDE56Hp1+3X/SB8tHpy0wYkT2quRqEZke8rS7iXBPb0y4h77oF8ZIQLK3tHVmKI20laCGMW+PqUhknBabX+zb3gg==", "journal": { "chaingraph_version": "0.4.0", "kernel_digest": "sha256:13a6650112aa3c9d98d82f8b01e865c13a0a80fedbda70988c9d012207a66e89", "output": { "aggregate_etr": 0.127059, "central_record_sbs": [ "US" ], "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "fy": 2026, "globe_min_rate": 0.15, "jurisdictions": [ { "assets": 300, "below_min_etr": true, "etr": 0.14, "iir_collected": 0, "income": 500, "income_net_sbie": 466.2, "jur": "DE", "payroll": 200, "qdmtt_collected": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "sbie": 33.8, "sbie_payroll_rate": 0.094, "taxes": 70, "top_up_amount": 4.662, "top_up_rate": 0.01, "utpr_collected": 0 }, { "assets": 100, "below_min_etr": true, "etr": 0.1, "iir_collected": 0, "income": 200, "income_net_sbie": 187.48, "jur": "IE", "payroll": 80, "qdmtt_collected": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "sbie": 12.52, "sbie_payroll_rate": 0.094, "taxes": 20, "top_up_amount": 9.374, "top_up_rate": 0.05, "utpr_collected": 0 }, { "assets": 120, "below_min_etr": true, "etr": 0.12, "iir_collected": 4.1508, "income": 150, "income_net_sbie": 138.36, "jur": "SG", "payroll": 60, "qdmtt_collected": 0, "qdmtt_enacted": false, "qdmtt_rate": 0, "sbie": 11.64, "sbie_payroll_rate": 0.094, "taxes": 18, "top_up_amount": 4.1508, "top_up_rate": 0.03, "utpr_collected": 0 } ], "low_etr_count": 3, "note": "SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored. The SbS Safe Harbour (us_exempt, keeping the legacy field name) requires all three of a declared Central Record listing (central_record_sbs), a declared Filing CE election (sbs_election), and a fiscal year on or after 2026 -- it is never inferred from parent_hq alone, and when it applies the Top-up Tax for that jurisdiction is deemed zero for both the IIR and the UTPR, not routed between them.", "parent_hq": "US", "regulatory_basis": "OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD/G20 Inclusive Framework Side-by-Side Package (approved/declassified 5 January 2026) Ch5 SbS Safe Harbour", "sbs_election": false, "total_iir_collected": 4.1508, "total_income": 850, "total_qdmtt_collected": 14.036, "total_taxes": 108, "total_top_up_tax": 18.1868, "total_utpr_collected": 0, "us_exempt": false } } } }