{ "tool_id": "art-637-globe-de-minimis-exclusion", "kind": "reachability", "note": "REACHABILITY VECTORS (chaingraph/standard/AUTHORING-STANDARD.md §1.3). Each proves that an input REACHES a declared refusal path — a property of the code. They are kernel_generated by construction and are therefore INADMISSIBLE as standards-conformance evidence (§1.5). They live outside .fixtures.json precisely so that file's independent-oracle floor stays strict. Consumer: scripts/check-branch-inventory.mjs.", "vectors": [ { "name": "reachability-current-year-declared-excluded", "branch_id": "art-5.5.2-current-year-cannot-be-excluded", "clause": "Art 5.5.2", "note": "Art 5.5.2 permits excluding a no-Constituent-Entities year only for a PRECEDING Fiscal Year; declaring the CURRENT year excluded must refuse rather than shrink the divisor.", "provenance": "kernel_generated", "policy_parameters": { "jurisdiction": "B", "fiscal_year": 2026, "max_years": 3, "election_made": true, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-model-rules-2021-12", "revenue_threshold_eur": 10000000, "income_threshold_eur": 1000000, "averaging_window_years": 3 }, "years": [ { "fiscal_year": 2026, "no_constituent_entities": true }, { "fiscal_year": 2025, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 }, { "fiscal_year": 2024, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 } ] }, "observed_compliance_flags": [ "CURRENT_YEAR_DECLARED_EXCLUDED", "WINDOW_YEARS_UNACCOUNTED", "MANUAL_REVIEW_REQUIRED" ], "output_payload": { "jurisdiction": "B", "fiscal_year": 2026, "parameter_set_version": "oecd-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": null, "income_threshold_eur": 1000000, "income_threshold_provenance": null }, "years_evaluated": [ { "fiscal_year": 2026, "status": "invalid_current_year_exclusion", "globe_revenue_eur": null, "globe_income_or_loss_eur": null, "is_loss_year": null }, { "fiscal_year": 2025, "status": "included", "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000, "is_loss_year": false }, { "fiscal_year": 2024, "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": 1000000, "average_globe_income_eur": 100000, "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 2026 is the current Fiscal Year and was declared as having no Constituent Entities. Art 5.5.2 permits exclusion only for a preceding Fiscal Year.", "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": "46e23a71b7b45a63785e87c7b42a3b92d310006c63f022840b14716e2987f261" }, { "name": "reachability-election-not-declared", "branch_id": "art-5.5.1-election-is-a-filer-judgment", "clause": "Art 5.5.1 chapeau", "note": "The Art 5.5.1 Annual Election is the Filing Constituent Entity's judgment; an undeclared election must be refused, never inferred from the arithmetic matching.", "provenance": "kernel_generated", "policy_parameters": { "jurisdiction": "B", "fiscal_year": 2026, "max_years": 3, "stateless_and_investment_entities_excluded": true, "de_minimis_parameters": { "parameter_set_version": "oecd-model-rules-2021-12", "revenue_threshold_eur": 10000000, "income_threshold_eur": 1000000, "averaging_window_years": 3 }, "years": [ { "fiscal_year": 2026, "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": 2024, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 } ] }, "observed_compliance_flags": [ "ELECTION_NOT_DECLARED", "MANUAL_REVIEW_REQUIRED" ], "output_payload": { "jurisdiction": "B", "fiscal_year": 2026, "parameter_set_version": "oecd-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": null, "income_threshold_eur": 1000000, "income_threshold_provenance": null }, "years_evaluated": [ { "fiscal_year": 2026, "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": 2024, "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": false, "election_made": null, "deemed_zero_topup": false, "manual_review_required": true, "notes": [ "election_made was not declared. The Art 5.5.1 Annual Election is the Filing Constituent Entity's judgment and is never inferred here." ] }, "golden_hash": "6e172f2a7605b680c85dc9b48d9a6ecc1d362e0adc61a5fce34ef89f2f39bf0f" }, { "name": "reachability-art-5-5-4-upstream-exclusion-not-declared", "branch_id": "art-5.5.4-stateless-and-investment-entity-exclusion", "clause": "Art 5.5.4", "note": "Art 5.5.4 requires the Art 5.5.3 computations to exclude Stateless Constituent Entities and Investment Entities; absence of the caller's declaration must be refused, not assumed discharged.", "provenance": "kernel_generated", "policy_parameters": { "jurisdiction": "B", "fiscal_year": 2026, "max_years": 3, "election_made": true, "de_minimis_parameters": { "parameter_set_version": "oecd-model-rules-2021-12", "revenue_threshold_eur": 10000000, "income_threshold_eur": 1000000, "averaging_window_years": 3 }, "years": [ { "fiscal_year": 2026, "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": 2024, "globe_revenue_eur": 1000000, "globe_income_or_loss_eur": 100000 } ] }, "observed_compliance_flags": [ "ART_5_5_4_EXCLUSION_NOT_DECLARED", "MANUAL_REVIEW_REQUIRED" ], "output_payload": { "jurisdiction": "B", "fiscal_year": 2026, "parameter_set_version": "oecd-model-rules-2021-12", "averaging_window_years": 3, "max_years_enforced": 3, "thresholds_applied": { "revenue_threshold_eur": 10000000, "revenue_threshold_provenance": null, "income_threshold_eur": 1000000, "income_threshold_provenance": null }, "years_evaluated": [ { "fiscal_year": 2026, "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": 2024, "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": false, "election_made": true, "deemed_zero_topup": false, "manual_review_required": true, "notes": [ "The caller did not declare that Stateless Constituent Entities and Investment Entities were excluded from the supplied amounts, as Art 5.5.4 requires of the Art 5.5.3 computations." ] }, "golden_hash": "b9024450f239a4fb372d4bb5d94b71856968df213e1af277d9cfce1fea48af8f" } ] }