{ "tool_id": "art-637-globe-de-minimis-exclusion", "note": "Golden vectors for the PERMANENT GloBE de minimis EXCLUSION (Art 5.5, OECD GloBE Model Rules, December 2021). NOT art-456's transitional CbCR safe-harbour de minimis test. FIXTURE ORACLE (FORMALVERIF-BUILD-SPEC.md section 3d): vector 1 is the OECD's OWN published worked example, Example 5.5.2-1 in 'Global Anti-Base Erosion Model Rules (Pillar Two) Examples' (sha256:7b7ad685f2e080a0f00b5a09cd2ad00a55ec9de06dcea777dc758661ce57cc27, p.88), whose stated averages of EUR 2,000,000 and EUR 0 this kernel must reproduce. Vectors 2-6 are hand-computed by a second reading directly against Art 5.5.1-5.5.3 and Commentary paras 79-96. Each vector carries an independent_oracle block recording the externally-derived values and where they came from; the proptest floor asserts output_payload against THAT block, so the recorded payload can never become its own oracle (SO #34). human_sign_off: PENDING.", "vectors": [ { "name": "oecd-example-5-5-2-1-mixed-profit-and-loss-full-window", "note": "OECD Examples doc, Example 5.5.2-1, p.88. B Co in Jurisdiction B. Year 1 was a short Fiscal Year (B Co created 1 July) so the OECD annualises it by x2: GloBE Revenue EUR 1m -> 2m, GloBE Income EUR 50,000 -> 100,000. Year 2 revenue 1m, income 100,000. Year 3 revenue 3m and a GloBE LOSS of 200,000 entering the average as a signed NEGATIVE. Annualisation is the caller's under this kernel's declared scope, so Year-1 amounts are supplied already annualised.", "independent_oracle": { "source": "OECD, Global Anti-Base Erosion Model Rules (Pillar Two) Examples, Example 5.5.2-1, p.88", "source_digest": "sha256:7b7ad685f2e080a0f00b5a09cd2ad00a55ec9de06dcea777dc758661ce57cc27", "derivation": "OECD-stated: Average GloBE Revenue = (2 + 1 + 3)/3 = EUR 2 million. Average GloBE Income or Loss = (100,000 + 100,000 - 200,000)/3 = EUR 0. Both below their thresholds, so the Top-up Tax is deemed zero for Year 3 if the Filing Constituent Entity elects.", "expect": { "average_globe_revenue_eur": 2000000, "average_globe_income_eur": 0, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": true, "deemed_zero_topup": true, "partial_window_used": false, "manual_review_required": false, "years_included": 3 } }, "policy_parameters": { "jurisdiction": "Jurisdiction B", "fiscal_year": 2026, "max_years": 3, "years_jurisdiction_in_scope": 3, "election_made": true, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": { "value": 3, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.2", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "revenue_threshold_eur": { "value": 10000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": { "value": 1000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years": [ { "fiscal_year": 2024, "globe_revenue_eur": 2000000, "globe_income_or_loss_eur": 100000 }, { "fiscal_year": 2025, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 }, { "fiscal_year": 2026, "globe_revenue_eur": 3000000, "globe_income_or_loss_eur": -200000 } ] }, "output_payload": { "jurisdiction": "Jurisdiction B", "fiscal_year": 2026, "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": 1000000, "income_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years_evaluated": [ { "fiscal_year": 2024, "status": "included", "globe_revenue_eur": 2000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false }, { "fiscal_year": 2025, "status": "included", "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false }, { "fiscal_year": 2026, "status": "included", "globe_revenue_eur": 3000000, "globe_income_or_loss_eur": -200000, "is_loss_year": true } ], "years_included": 3, "years_excluded_no_constituent_entities": 0, "partial_window_used": false, "average_globe_revenue_eur": 2000000, "average_globe_income_eur": 0, "average_globe_income_is_loss": false, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": true, "election_made": true, "deemed_zero_topup": true, "manual_review_required": false, "notes": [] }, "golden_hash": "ae590c683f971e2a8ab40a5ab7a62ea54bf98158bb7341e82129c9fd13a64816" }, { "name": "partial-window-first-globe-year-only-divisor-shrinks", "note": "Commentary para 85's own worked case: before the GloBE Rules come into effect there are no Constituent Entities with GloBE Revenue or Losses anywhere, so both preceding years are EXCLUDED under Art 5.5.2's second sentence and the determination is based solely on the current year. The divisor is 1, not 3.", "independent_oracle": { "source": "OECD Commentary to the GloBE Model Rules, March 2022, paras 81 and 85; Model Rules Art 5.5.1-5.5.2", "source_digest": "sha256:6296fc4c21df10b33c39f0d02a2762f636349193c35787421caba71f5714ff50", "derivation": "Two preceding years excluded, so divisor 1. Average revenue = 9,000,000/1 = 9,000,000, which is less than 10,000,000, so the revenue condition is met. Average income = 1,200,000/1 = 1,200,000, which is neither a loss nor less than 1,000,000, so the income condition FAILS. Commentary para 81 makes the conditions cumulative, so the exclusion is unavailable. Shows a shrinking divisor does not manufacture a pass.", "expect": { "average_globe_revenue_eur": 9000000, "average_globe_income_eur": 1200000, "revenue_test_met": true, "income_test_met": false, "de_minimis_available": false, "deemed_zero_topup": false, "partial_window_used": true, "manual_review_required": false, "years_included": 1, "years_excluded_no_constituent_entities": 2 } }, "policy_parameters": { "jurisdiction": "Jurisdiction C", "fiscal_year": 2024, "max_years": 3, "years_jurisdiction_in_scope": 1, "election_made": true, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": { "value": 3, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.2", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "revenue_threshold_eur": { "value": 10000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": { "value": 1000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years": [ { "fiscal_year": 2022, "no_constituent_entities": true }, { "fiscal_year": 2023, "no_constituent_entities": true }, { "fiscal_year": 2024, "globe_revenue_eur": 9000000, "globe_income_or_loss_eur": 1200000 } ] }, "output_payload": { "jurisdiction": "Jurisdiction C", "fiscal_year": 2024, "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": 1000000, "income_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years_evaluated": [ { "fiscal_year": 2022, "status": "excluded_no_constituent_entities", "globe_revenue_eur": null, "globe_income_or_loss_eur": null, "is_loss_year": null }, { "fiscal_year": 2023, "status": "excluded_no_constituent_entities", "globe_revenue_eur": null, "globe_income_or_loss_eur": null, "is_loss_year": null }, { "fiscal_year": 2024, "status": "included", "globe_revenue_eur": 9000000, "globe_income_or_loss_eur": 1200000, "is_loss_year": false } ], "years_included": 1, "years_excluded_no_constituent_entities": 2, "partial_window_used": true, "average_globe_revenue_eur": 9000000, "average_globe_income_eur": 1200000, "average_globe_income_is_loss": false, "revenue_test_met": true, "income_test_met": false, "de_minimis_available": false, "election_made": true, "deemed_zero_topup": false, "manual_review_required": false, "notes": [] }, "golden_hash": "af148dae615d6022a9c72c4428680d1c4aad5bd9453a9490a48a181a4811187c" }, { "name": "loss-average-meets-income-condition-first-limb", "note": "Art 5.5.1(b)'s FIRST limb read literally: the Average GloBE Income or Loss 'is a loss'. This is the vector that breaks if a loss year is coerced to zero.", "independent_oracle": { "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Art 5.5.1(b) and 5.5.3(b); Commentary paras 84 and 91", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306", "derivation": "Income years -3,000,000 / 500,000 / -800,000 sum to -3,300,000, average -1,100,000. That is a loss, so Art 5.5.1(b)'s first limb is met even though the magnitude exceeds EUR 1 million. Under a loss-to-zero coercion the average would instead be +166,666.67, so the reported average is the discriminating value. Revenue average = 12,000,000/3 = 4,000,000, less than 10,000,000, met.", "expect": { "average_globe_revenue_eur": 4000000, "average_globe_income_eur": -1100000, "average_globe_income_is_loss": true, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": true, "deemed_zero_topup": true, "partial_window_used": false, "manual_review_required": false, "years_included": 3 } }, "policy_parameters": { "jurisdiction": "Jurisdiction D", "fiscal_year": 2026, "max_years": 3, "years_jurisdiction_in_scope": 3, "election_made": true, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": { "value": 3, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.2", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "revenue_threshold_eur": { "value": 10000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": { "value": 1000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years": [ { "fiscal_year": 2024, "globe_revenue_eur": 5000000, "globe_income_or_loss_eur": -3000000 }, { "fiscal_year": 2025, "globe_revenue_eur": 4000000, "globe_income_or_loss_eur": 500000 }, { "fiscal_year": 2026, "globe_revenue_eur": 3000000, "globe_income_or_loss_eur": -800000 } ] }, "output_payload": { "jurisdiction": "Jurisdiction D", "fiscal_year": 2026, "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": 1000000, "income_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years_evaluated": [ { "fiscal_year": 2024, "status": "included", "globe_revenue_eur": 5000000, "globe_income_or_loss_eur": -3000000, "is_loss_year": true }, { "fiscal_year": 2025, "status": "included", "globe_revenue_eur": 4000000, "globe_income_or_loss_eur": 500000, "is_loss_year": false }, { "fiscal_year": 2026, "status": "included", "globe_revenue_eur": 3000000, "globe_income_or_loss_eur": -800000, "is_loss_year": true } ], "years_included": 3, "years_excluded_no_constituent_entities": 0, "partial_window_used": false, "average_globe_revenue_eur": 4000000, "average_globe_income_eur": -1100000, "average_globe_income_is_loss": true, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": true, "election_made": true, "deemed_zero_topup": true, "manual_review_required": false, "notes": [] }, "golden_hash": "bb474a2f53068ce8da035b69f75ab3523ea4cd84cef38bf063b33e88a7297c78" }, { "name": "revenue-average-exactly-at-threshold-fails-strict-inequality", "note": "Art 5.5.1(a) requires the Average GloBE Revenue to be LESS THAN EUR 10 million. Boundary forced exactly at the threshold; the plus/minus 1 ULP neighbours of the same point are exercised by the property floor rather than by a fixture.", "independent_oracle": { "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Art 5.5.1(a); Commentary para 81", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306", "derivation": "Revenue years 30,000,000 / 0 / 0 average to exactly 10,000,000, which is not LESS THAN the EUR 10 million threshold, so the revenue condition fails. Income average is 0, which meets its condition. The conditions being cumulative, the exclusion is unavailable.", "expect": { "average_globe_revenue_eur": 10000000, "average_globe_income_eur": 0, "revenue_test_met": false, "income_test_met": true, "de_minimis_available": false, "deemed_zero_topup": false, "manual_review_required": false, "years_included": 3 } }, "policy_parameters": { "jurisdiction": "Jurisdiction E", "fiscal_year": 2026, "max_years": 3, "years_jurisdiction_in_scope": 3, "election_made": true, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": { "value": 3, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.2", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "revenue_threshold_eur": { "value": 10000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": { "value": 1000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years": [ { "fiscal_year": 2024, "globe_revenue_eur": 30000000, "globe_income_or_loss_eur": 0 }, { "fiscal_year": 2025, "globe_revenue_eur": 0, "globe_income_or_loss_eur": 0 }, { "fiscal_year": 2026, "globe_revenue_eur": 0, "globe_income_or_loss_eur": 0 } ] }, "output_payload": { "jurisdiction": "Jurisdiction E", "fiscal_year": 2026, "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": 1000000, "income_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years_evaluated": [ { "fiscal_year": 2024, "status": "included", "globe_revenue_eur": 30000000, "globe_income_or_loss_eur": 0, "is_loss_year": false }, { "fiscal_year": 2025, "status": "included", "globe_revenue_eur": 0, "globe_income_or_loss_eur": 0, "is_loss_year": false }, { "fiscal_year": 2026, "status": "included", "globe_revenue_eur": 0, "globe_income_or_loss_eur": 0, "is_loss_year": false } ], "years_included": 3, "years_excluded_no_constituent_entities": 0, "partial_window_used": false, "average_globe_revenue_eur": 10000000, "average_globe_income_eur": 0, "average_globe_income_is_loss": false, "revenue_test_met": false, "income_test_met": true, "de_minimis_available": false, "election_made": true, "deemed_zero_topup": false, "manual_review_required": false, "notes": [] }, "golden_hash": "a699a821969011828b115ff45377fa3722d117097713127ada124643a4c8c0be" }, { "name": "missing-year-data-is-held-not-defaulted", "note": "A window year supplying neither amounts nor an Art 5.5.2 no-Constituent-Entities declaration is a DISTINCT state from an excluded year: never a zero, never an implied exclusion.", "independent_oracle": { "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Art 5.5.2 second sentence; Commentary para 85; row rule 'never a silent default for a missing year'", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306", "derivation": "Only 2024 and 2026 carry amounts, so the computed averages are revenue (2,000,000 + 1,000,000)/2 = 1,500,000 and income (300,000 + 100,000)/2 = 200,000. Both would meet their conditions, which is exactly why the withholding must be explicit: 2025 is neither supplied nor declared excluded, so manual_review_required is raised and de_minimis_available is withheld.", "expect": { "average_globe_revenue_eur": 1500000, "average_globe_income_eur": 200000, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": false, "deemed_zero_topup": false, "manual_review_required": true, "years_included": 2 } }, "policy_parameters": { "jurisdiction": "Jurisdiction F", "fiscal_year": 2026, "max_years": 3, "years_jurisdiction_in_scope": 2, "election_made": true, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": { "value": 3, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.2", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "revenue_threshold_eur": { "value": 10000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": { "value": 1000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years": [ { "fiscal_year": 2024, "globe_revenue_eur": 2000000, "globe_income_or_loss_eur": 300000 }, { "fiscal_year": 2025 }, { "fiscal_year": 2026, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 } ] }, "output_payload": { "jurisdiction": "Jurisdiction F", "fiscal_year": 2026, "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": 1000000, "income_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years_evaluated": [ { "fiscal_year": 2024, "status": "included", "globe_revenue_eur": 2000000, "globe_income_or_loss_eur": 300000, "is_loss_year": false }, { "fiscal_year": 2025, "status": "missing_data", "globe_revenue_eur": null, "globe_income_or_loss_eur": null, "is_loss_year": null }, { "fiscal_year": 2026, "status": "included", "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false } ], "years_included": 2, "years_excluded_no_constituent_entities": 0, "partial_window_used": true, "average_globe_revenue_eur": 1500000, "average_globe_income_eur": 200000, "average_globe_income_is_loss": false, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": false, "election_made": true, "deemed_zero_topup": false, "manual_review_required": true, "notes": [ "Fiscal Year 2025 supplied neither complete amounts nor an Art 5.5.2 no-Constituent-Entities declaration. It is held for review rather than defaulted.", "The declared averaging window is 3 Fiscal Years but only 2 were accounted for (included or declared excluded). The remaining years are neither present nor explained." ] }, "golden_hash": "f32241bdf45d335915aa5fdc44725960309983942b669cd96ce578a023a4ecec" }, { "name": "conditions-met-but-election-not-made", "note": "Art 5.5.1 opens 'At the election of the Filing Constituent Entity' and Commentary para 79 confirms it is an Annual Election. The election is a filer judgment taken as a declared input and echoed back, never inferred.", "independent_oracle": { "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Art 5.5.1; Commentary para 79", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306", "derivation": "Revenue average 3,000,000/3 = 1,000,000 and income average 300,000/3 = 100,000 both meet their conditions, so de_minimis_available is true. election_made is declared false, so deemed_zero_topup is false.", "expect": { "average_globe_revenue_eur": 1000000, "average_globe_income_eur": 100000, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": true, "election_made": false, "deemed_zero_topup": false, "manual_review_required": false, "years_included": 3 } }, "policy_parameters": { "jurisdiction": "Jurisdiction G", "fiscal_year": 2026, "max_years": 3, "years_jurisdiction_in_scope": 3, "election_made": false, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": { "value": 3, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.2", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "revenue_threshold_eur": { "value": 10000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": { "value": 1000000, "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years": [ { "fiscal_year": 2024, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 }, { "fiscal_year": 2025, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 }, { "fiscal_year": 2026, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 } ] }, "output_payload": { "jurisdiction": "Jurisdiction G", "fiscal_year": 2026, "parameter_set_version": "oecd-globe-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(a)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" }, "income_threshold_eur": 1000000, "income_threshold_provenance": { "effective_from": "2021-12-20", "effective_to": null, "source": "OECD GloBE Model Rules (Pillar Two), December 2021, Article 5.5.1(b)", "source_digest": "sha256:796d1a16fad360204a76450f5246e038263ef4bc652356f25d367d4b9389e306" } }, "years_evaluated": [ { "fiscal_year": 2024, "status": "included", "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false }, { "fiscal_year": 2025, "status": "included", "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false }, { "fiscal_year": 2026, "status": "included", "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false } ], "years_included": 3, "years_excluded_no_constituent_entities": 0, "partial_window_used": false, "average_globe_revenue_eur": 1000000, "average_globe_income_eur": 100000, "average_globe_income_is_loss": false, "revenue_test_met": true, "income_test_met": true, "de_minimis_available": true, "election_made": false, "deemed_zero_topup": false, "manual_review_required": false, "notes": [ "The Art 5.5.1 conditions match on the declared inputs, but the election was declared NOT made, so no deemed-zero outcome is reported." ] }, "golden_hash": "ab9388318a1332e14a0af3ba757b55344bbc5b308efa214f683fb8c196132b61" } ] }