{
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    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
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    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:13a6650112aa3c9d98d82f8b01e865c13a0a80fedbda70988c9d012207a66e89",
      "output": {
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        "central_record_sbs": [
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        ],
        "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,
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            "sbie_payroll_rate": 0.094,
            "taxes": 70,
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            "top_up_rate": 0.01,
            "utpr_collected": 0
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            "iir_collected": 0,
            "income": 200,
            "income_net_sbie": 187.48,
            "jur": "IE",
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            "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,
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        "total_income": 850,
        "total_qdmtt_collected": 14.036,
        "total_taxes": 108,
        "total_top_up_tax": 18.1868,
        "total_utpr_collected": 0,
        "us_exempt": false
      }
    }
  },
  "journal_contract": {
    "spec": "SPEC.md §18.7",
    "serialization": "rfc8785-jcs+utf8",
    "journal_digest": "sha256:c32e9e633bf4f9544d86c96887445e2f400c415bbfb855eedc710157d2518f9f",
    "claim_digest": null
  },
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    "repo": "PostOakLabs/ainumbers",
    "receipt_source": "chaingraph/graph/nodes/art-365-compute-globe-topup-tax.json",
    "receipt_source_sha256": "sha256:4fa8261c3a565b85aedfb31cd3813f8f82c78e3b86be8e74d43607c1ba572212",
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    "checkpoint_source": "registry/lineage/checkpoint"
  },
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      "log_url": "https://seasalp.glasklar.is",
      "log_public_key": "0ec7e16843119b120377a73913ac6acbc2d03d82432e2c36b841b09a95841f25",
      "anchored_hash": "sha256:3b9dddcfacf47214cc0bbb19edbc39a5cd3d1c97fa00aa0fd68a517cf67aee2a",
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    "checkpoint_text": "ainumbers.co/registry/lineage\n77\n5z6Ug6W2BZ2nOm3btMKO8R4pkYHtYENH0v+MJOm9qac=\n\n— ainumbers.co/registry/lineage JrLnur2JVUx48WLcyZxWqbSgiY63HRRAlGCvfM7AgCcnBY06MX8kbyWE290q052tS6nQyxTr3fclM7c2Qi/pfqcrGAM=\n",
    "subject": {
      "kind": "registry-checkpoint",
      "origin": "ainumbers.co/registry/lineage",
      "log_policy": "chaingraph/policies/ainumbers-registry-lineage.tlog-policy"
    }
  },
  "trust_policy": {
    "name": "sigsum-generic-2025-1",
    "source": "chaingraph/policies/sigsum-generic-2025-1.tlog-policy",
    "sha256": "sha256:666d9d0b9ab2e4019769c42eaccd7d6d502a9abac45979bb9b08b7213e4f53e3",
    "shape": "2 logs, 3 witnesses, quorum 2-of-3"
  }
}