{ "tool_id": "art-636-globe-transition-deferred-tax-tracker", "note": "Golden vectors for the GloBE Article 9.1 transition deferred-tax recast. Every expected figure was hand-computed from the retrieved Article 9.1 text and the January-2025 Administrative Guidance BEFORE the kernel was run, and the kernel was then diffed against that hand computation; this file was written only after every value matched (FORMALVERIF-BUILD-SPEC.md section 3d). The per-vector oracle field records which source supplied the expectation. Vector 1 is the regulation guidance own worked Example 9.1.2-1. human_sign_off: PENDING.", "vectors": [ { "name": "ag-example-9-1-2-1-recorded-at-minimum-rate-no-recast", "oracle": "OECD Administrative Guidance on Art 9.1 (Jan 2025), Example 9.1.2-1 para 1: original deferred tax asset balance 1000, not attributable to a GloBE Loss and recorded at or below the Minimum Rate, therefore no recast. Hand check: cap_rate = min(0.15, 0.15) = 0.15; temporary_difference = 1000 / 0.15 = 6666.67 at money precision; recast = 6666.67 * 0.15 = 1000.00, i.e. unchanged from the recorded carrying amount, and capped is false.", "policy_parameters": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "items": [ { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 1000, "recorded_at_rate": 0.15, "domestic_tax_rate": 0.15, "arising_date": "2023-06-30" } ] }, "output_payload": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc", "items": [ { "input_index": 0, "attribute_type": "deferred_tax_asset", "arising_date": "2023-06-30", "carrying_amount": 1000, "basis_amount": 1000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.15, "domestic_tax_rate": 0.15, "cap_rate": 0.15, "rate_applied": 0.15, "temporary_difference": 6666.67, "recast_amount": 1000, "capped": false, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null } ], "item_count": 1, "items_excluded": 0, "items_capped": 0, "items_uplifted": 0, "items_in_error": 0, "items_manual_review": 0, "jurisdictional_roll_forward_total": 1000, "total_is_complete": true, "error_code": null, "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.", "rounding_steps": [ { "step": "cap_rate_selection", "expression": "min(minimum_rate, domestic_tax_rate)", "precision": 10, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "temporary_difference_derivation", "expression": "basis_amount / recorded_at_rate", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "per_item_recast", "expression": "temporary_difference * rate_applied", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "jurisdictional_roll_forward_sum", "expression": "canonical-order sum of the reported per-item recasts", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" } ] }, "compliance_flags": [ "DTT_TRANSITION_RECAST_COMPUTED" ], "golden_hash": "5f5b59282aee7dfdde71b76f76a8f430e947dbdf32dcb91cd8b23354735d0ab4" }, { "name": "multi-item-mixed-capped-uncapped-excluded-across-cutoff", "oracle": "Independent second-reader hand computation from Art 9.1.1 (lower of the Minimum Rate or the applicable domestic tax rate; GloBE-Loss uplift), Art 9.1.2 (Chapter 3 item generated in a transaction strictly after 30 November 2021) and Art 9.1.3 (intra-group transfer after the cut-off and before the Transition Year takes the disposing entity carrying value). Six items in deliberately non-canonical input order; expected canonical order by arising_date is input indices 3, 0, 4, 2, 1, 5. Per item: i0 500000/0.25 = 2000000 * 0.15 = 300000 capped; i1 excluded, contributes exactly 0; i2 on the cut-off day itself is NOT after it so 60000/0.20 = 300000 * 0.15 = 45000 capped; i3 12000/0.12 = 100000 * 0.12 = 12000 uncapped; i4 GloBE-Loss uplift 9000/0.09 = 100000 * 0.15 = 15000, which exceeds the uncapped figure exactly as Art 9.1.1 sentence three permits; i5 disposing entity basis 30000/0.25 = 120000 * 0.15 = 18000. Roll-forward in canonical order: 12000 + 300000 + 15000 + 45000 + 0 + 18000 = 390000.", "policy_parameters": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "items": [ { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_liability", "carrying_amount": 500000, "recorded_at_rate": 0.25, "domestic_tax_rate": 0.25, "arising_date": "2020-03-15" }, { "arises_from_chapter3_excluded_item": true, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 80000, "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "arising_date": "2021-12-01" }, { "arises_from_chapter3_excluded_item": true, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 60000, "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "arising_date": "2021-11-30" }, { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 12000, "recorded_at_rate": 0.12, "domestic_tax_rate": 0.12, "arising_date": "2019-07-01" }, { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset_from_globe_loss", "carrying_amount": 9000, "recorded_at_rate": 0.09, "domestic_tax_rate": 0.09, "arising_date": "2020-12-31", "globe_loss_demonstrated": true }, { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": true, "attribute_type": "deferred_tax_asset", "carrying_amount": 50000, "recorded_at_rate": 0.25, "domestic_tax_rate": 0.25, "arising_date": "2022-06-15", "disposing_entity_carrying_value": 30000 } ] }, "output_payload": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc", "items": [ { "input_index": 3, "attribute_type": "deferred_tax_asset", "arising_date": "2019-07-01", "carrying_amount": 12000, "basis_amount": 12000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.12, "domestic_tax_rate": 0.12, "cap_rate": 0.12, "rate_applied": 0.12, "temporary_difference": 100000, "recast_amount": 12000, "capped": false, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 0, "attribute_type": "deferred_tax_liability", "arising_date": "2020-03-15", "carrying_amount": 500000, "basis_amount": 500000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.25, "domestic_tax_rate": 0.25, "cap_rate": 0.15, "rate_applied": 0.15, "temporary_difference": 2000000, "recast_amount": 300000, "capped": true, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 4, "attribute_type": "deferred_tax_asset_from_globe_loss", "arising_date": "2020-12-31", "carrying_amount": 9000, "basis_amount": 9000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.09, "domestic_tax_rate": 0.09, "cap_rate": 0.09, "rate_applied": 0.15, "temporary_difference": 100000, "recast_amount": 15000, "capped": false, "uplifted": true, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 2, "attribute_type": "deferred_tax_asset", "arising_date": "2021-11-30", "carrying_amount": 60000, "basis_amount": 60000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "cap_rate": 0.15, "rate_applied": 0.15, "temporary_difference": 300000, "recast_amount": 45000, "capped": true, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 1, "attribute_type": "deferred_tax_asset", "arising_date": "2021-12-01", "carrying_amount": 80000, "basis_amount": null, "basis_source": null, "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "cap_rate": null, "rate_applied": null, "temporary_difference": null, "recast_amount": 0, "capped": false, "uplifted": false, "excluded": true, "exclusion_reason": "EXCL_CH3_ITEM_POST_CUTOFF", "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 5, "attribute_type": "deferred_tax_asset", "arising_date": "2022-06-15", "carrying_amount": 50000, "basis_amount": 30000, "basis_source": "disposing_entity_carrying_value", "recorded_at_rate": 0.25, "domestic_tax_rate": 0.25, "cap_rate": 0.15, "rate_applied": 0.15, "temporary_difference": 120000, "recast_amount": 18000, "capped": true, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null } ], "item_count": 6, "items_excluded": 1, "items_capped": 3, "items_uplifted": 1, "items_in_error": 0, "items_manual_review": 0, "jurisdictional_roll_forward_total": 390000, "total_is_complete": true, "error_code": null, "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.", "rounding_steps": [ { "step": "cap_rate_selection", "expression": "min(minimum_rate, domestic_tax_rate)", "precision": 10, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "temporary_difference_derivation", "expression": "basis_amount / recorded_at_rate", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "per_item_recast", "expression": "temporary_difference * rate_applied", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "jurisdictional_roll_forward_sum", "expression": "canonical-order sum of the reported per-item recasts", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" } ] }, "compliance_flags": [ "DTT_ITEMS_EXCLUDED", "DTT_ITEMS_CAPPED", "DTT_GLOBE_LOSS_UPLIFT_APPLIED", "DTT_TRANSITION_RECAST_COMPUTED" ], "golden_hash": "8f06f696c53f8b31bab6f106fea59e6020ca18e1ff825571b26b0365b5812ddb" }, { "name": "cutoff-boundary-day-before-day-of-day-after-forced", "oracle": "Art 9.1.2 excludes only where the transaction takes place strictly AFTER 30 November 2021, and Commentary 8.3/8.5(a) brings a governmental arrangement within \"transaction\". Three otherwise identical items dated 2021-11-29, 2021-11-30 and 2021-12-01: the first two are not after the cut-off and recast normally at min(0.15, 0.10) = 0.10, giving 10000 / 0.10 = 100000 * 0.10 = 10000 each; the third is after it and is excluded, contributing exactly zero while still being reported. Because the third falls under a Commentary 8.5 category, its Grace Period treatment is a separate determination this node does not make, so it carries manual review. Total 20000.", "policy_parameters": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "items": [ { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": true, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 10000, "recorded_at_rate": 0.1, "domestic_tax_rate": 0.1, "arising_date": "2021-11-29" }, { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": true, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 10000, "recorded_at_rate": 0.1, "domestic_tax_rate": 0.1, "arising_date": "2021-11-30" }, { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": true, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 10000, "recorded_at_rate": 0.1, "domestic_tax_rate": 0.1, "arising_date": "2021-12-01" } ] }, "output_payload": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc", "items": [ { "input_index": 0, "attribute_type": "deferred_tax_asset", "arising_date": "2021-11-29", "carrying_amount": 10000, "basis_amount": 10000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.1, "domestic_tax_rate": 0.1, "cap_rate": 0.1, "rate_applied": 0.1, "temporary_difference": 100000, "recast_amount": 10000, "capped": false, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 1, "attribute_type": "deferred_tax_asset", "arising_date": "2021-11-30", "carrying_amount": 10000, "basis_amount": 10000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.1, "domestic_tax_rate": 0.1, "cap_rate": 0.1, "rate_applied": 0.1, "temporary_difference": 100000, "recast_amount": 10000, "capped": false, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 2, "attribute_type": "deferred_tax_asset", "arising_date": "2021-12-01", "carrying_amount": 10000, "basis_amount": null, "basis_source": null, "recorded_at_rate": 0.1, "domestic_tax_rate": 0.1, "cap_rate": null, "rate_applied": null, "temporary_difference": null, "recast_amount": 0, "capped": false, "uplifted": false, "excluded": true, "exclusion_reason": "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "manual_review_required": true, "review_reasons": [ "GRACE_PERIOD_DETERMINATION_NOT_MADE" ], "error_code": null } ], "item_count": 3, "items_excluded": 1, "items_capped": 0, "items_uplifted": 0, "items_in_error": 0, "items_manual_review": 1, "jurisdictional_roll_forward_total": 20000, "total_is_complete": true, "error_code": null, "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.", "rounding_steps": [ { "step": "cap_rate_selection", "expression": "min(minimum_rate, domestic_tax_rate)", "precision": 10, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "temporary_difference_derivation", "expression": "basis_amount / recorded_at_rate", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "per_item_recast", "expression": "temporary_difference * rate_applied", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "jurisdictional_roll_forward_sum", "expression": "canonical-order sum of the reported per-item recasts", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" } ] }, "compliance_flags": [ "DTT_ITEMS_EXCLUDED", "DTT_MANUAL_REVIEW_REQUIRED", "DTT_TRANSITION_RECAST_COMPUTED" ], "golden_hash": "e9f4e90fac711155505dd451082f365e9e34d1a860500f8bfdcccf15c5ad5b75" }, { "name": "unjustifiable-recast-is-a-named-error-not-a-silent-number", "oracle": "A recast the node cannot justify from a declared parameter must be an error output. Item i1 declares recorded_at_rate 0, so no temporary difference can be derived and ERR_RECORDED_RATE_NOT_POSITIVE is reported with recast_amount null; it contributes nothing and total_is_complete goes false. Item i0 recasts normally: 1000 / 0.20 = 5000 * min(0.15, 0.20) = 750. Total 750, reported as incomplete.", "policy_parameters": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "items": [ { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 1000, "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "arising_date": "2020-01-01" }, { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 2000, "recorded_at_rate": 0, "domestic_tax_rate": 0.2, "arising_date": "2021-01-01" } ] }, "output_payload": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc", "items": [ { "input_index": 0, "attribute_type": "deferred_tax_asset", "arising_date": "2020-01-01", "carrying_amount": 1000, "basis_amount": 1000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "cap_rate": 0.15, "rate_applied": 0.15, "temporary_difference": 5000, "recast_amount": 750, "capped": true, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null }, { "input_index": 1, "attribute_type": "deferred_tax_asset", "arising_date": "2021-01-01", "carrying_amount": 2000, "basis_amount": 2000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0, "domestic_tax_rate": 0.2, "cap_rate": null, "rate_applied": null, "temporary_difference": null, "recast_amount": null, "capped": false, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": true, "review_reasons": [ "recorded_at_rate must be a finite number greater than zero to derive the temporary difference" ], "error_code": "ERR_RECORDED_RATE_NOT_POSITIVE" } ], "item_count": 2, "items_excluded": 0, "items_capped": 1, "items_uplifted": 0, "items_in_error": 1, "items_manual_review": 1, "jurisdictional_roll_forward_total": 750, "total_is_complete": false, "error_code": null, "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.", "rounding_steps": [ { "step": "cap_rate_selection", "expression": "min(minimum_rate, domestic_tax_rate)", "precision": 10, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "temporary_difference_derivation", "expression": "basis_amount / recorded_at_rate", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "per_item_recast", "expression": "temporary_difference * rate_applied", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "jurisdictional_roll_forward_sum", "expression": "canonical-order sum of the reported per-item recasts", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" } ] }, "compliance_flags": [ "DTT_ITEMS_CAPPED", "DTT_MANUAL_REVIEW_REQUIRED", "DTT_ITEMS_IN_ERROR", "DTT_TOTAL_INCOMPLETE", "DTT_TRANSITION_RECAST_COMPUTED" ], "golden_hash": "bb1d36168f1915da90946417115ed2bfd9cdcf8344fbd96a7ec4bbeba3e9a438" }, { "name": "valuation-adjustment-disregarded-gross-basis-used", "oracle": "Art 9.1.1 final sentence: the impact of any valuation adjustment or accounting recognition adjustment with respect to a deferred tax asset is disregarded. The caller declares an adjustment is reflected in the 4000 carrying amount and supplies the 10000 gross figure, so the gross figure is the basis: 10000 / 0.20 = 50000 * min(0.15, 0.20) = 7500.", "policy_parameters": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "items": [ { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset", "carrying_amount": 4000, "carrying_amount_gross_of_valuation_adjustment": 10000, "valuation_adjustment_reflected": true, "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "arising_date": "2021-03-01" } ] }, "output_payload": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc", "items": [ { "input_index": 0, "attribute_type": "deferred_tax_asset", "arising_date": "2021-03-01", "carrying_amount": 4000, "basis_amount": 10000, "basis_source": "gross_of_valuation_adjustment", "recorded_at_rate": 0.2, "domestic_tax_rate": 0.2, "cap_rate": 0.15, "rate_applied": 0.15, "temporary_difference": 50000, "recast_amount": 7500, "capped": true, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": false, "review_reasons": [], "error_code": null } ], "item_count": 1, "items_excluded": 0, "items_capped": 1, "items_uplifted": 0, "items_in_error": 0, "items_manual_review": 0, "jurisdictional_roll_forward_total": 7500, "total_is_complete": true, "error_code": null, "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.", "rounding_steps": [ { "step": "cap_rate_selection", "expression": "min(minimum_rate, domestic_tax_rate)", "precision": 10, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "temporary_difference_derivation", "expression": "basis_amount / recorded_at_rate", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "per_item_recast", "expression": "temporary_difference * rate_applied", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "jurisdictional_roll_forward_sum", "expression": "canonical-order sum of the reported per-item recasts", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" } ] }, "compliance_flags": [ "DTT_ITEMS_CAPPED", "DTT_TRANSITION_RECAST_COMPUTED" ], "golden_hash": "2a97fcd44d0e214afbd306986054cd22f54a82b3d9bb95f7c0a87637426edf31" }, { "name": "globe-loss-uplift-claimed-without-demonstration-falls-back-to-cap", "oracle": "Art 9.1.1 sentence three is permissive and gated on the taxpayer being able to demonstrate attribution to a GloBE Loss. With the demonstration absent the general lower-of rule applies instead: min(0.15, 0.08) = 0.08, so 8000 / 0.08 = 100000 * 0.08 = 8000, uplifted false, and the item carries manual review rather than a silently uplifted number.", "policy_parameters": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "items": [ { "arises_from_chapter3_excluded_item": false, "arises_from_governmental_arrangement": false, "arises_from_retroactive_election": false, "arises_from_new_cit_basis_step_up": false, "reflectable_under_authorised_accounting_standard": true, "arises_from_intra_group_transfer": false, "attribute_type": "deferred_tax_asset_from_globe_loss", "carrying_amount": 8000, "recorded_at_rate": 0.08, "domestic_tax_rate": 0.08, "arising_date": "2021-05-05" } ] }, "output_payload": { "constants_version": "OECD-GloBE-MR-2021-12+AG-Art9.1-2025-01", "minimum_rate": 0.15, "cutoff_date": "2021-11-30", "transition_year_start_date": "2024-01-01", "exclusion_rules": [ "EXCL_NOT_REFLECTABLE_UNDER_AFAS", "EXCL_CH3_ITEM_POST_CUTOFF", "EXCL_GOVERNMENTAL_ARRANGEMENT_POST_CUTOFF", "EXCL_RETROACTIVE_ELECTION_POST_CUTOFF", "EXCL_NEW_CIT_BASIS_STEP_UP_POST_CUTOFF" ], "canonical_order": "arising_date asc, attribute_type asc, carrying_amount asc, input_index asc", "items": [ { "input_index": 0, "attribute_type": "deferred_tax_asset_from_globe_loss", "arising_date": "2021-05-05", "carrying_amount": 8000, "basis_amount": 8000, "basis_source": "reported_carrying_amount", "recorded_at_rate": 0.08, "domestic_tax_rate": 0.08, "cap_rate": 0.08, "rate_applied": 0.08, "temporary_difference": 100000, "recast_amount": 8000, "capped": false, "uplifted": false, "excluded": false, "exclusion_reason": null, "manual_review_required": true, "review_reasons": [ "GLOBE_LOSS_UPLIFT_CLAIMED_WITHOUT_DEMONSTRATION" ], "error_code": null } ], "item_count": 1, "items_excluded": 0, "items_capped": 0, "items_uplifted": 0, "items_in_error": 0, "items_manual_review": 1, "jurisdictional_roll_forward_total": 8000, "total_is_complete": true, "error_code": null, "note": "Recomputes the Article 9.1 transition recast from caller-declared attributes and versioned policy parameters. Characterization and any GloBE-Loss demonstration stay with the filer. Grace Period treatment under Commentary 8.8-8.12 is a separate determination this node does not make.", "rounding_steps": [ { "step": "cap_rate_selection", "expression": "min(minimum_rate, domestic_tax_rate)", "precision": 10, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "temporary_difference_derivation", "expression": "basis_amount / recorded_at_rate", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "per_item_recast", "expression": "temporary_difference * rate_applied", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" }, { "step": "jurisdictional_roll_forward_sum", "expression": "canonical-order sum of the reported per-item recasts", "precision": 2, "mode": "half_up", "oracle": "declared — clause silent" } ] }, "compliance_flags": [ "DTT_MANUAL_REVIEW_REQUIRED", "DTT_TRANSITION_RECAST_COMPUTED" ], "golden_hash": "21e3bd79d2416461542e43ed683318841ecaf83463a0a461fe06f25ed33dbb38" } ] }