OpenChainGraph Suite · ART-636

GloBE Article 9.1 Transition Deferred Tax Tracker

Recomputes the OECD GloBE Article 9.1 transition recast of pre-regime deferred tax attributes, item by item over a caller-declared array, and reports the jurisdictional roll-forward total. Article 9.1.1's lower-of rule is applied as a cap: an attribute already recorded at or below the lower of the Minimum Rate and its domestic rate is left where it is. The one path on which a recast rises above the recorded figure is Article 9.1.1's third sentence: a deferred tax asset recorded below the Minimum Rate is taken at the Minimum Rate on a caller-declared GloBE Loss demonstration. Article 9.1.2 exclusions apply only where a declared limb holds and the attribute arose strictly after the cut-off date; each excluded item is reported with a named code and contributes exactly zero, never merely dropped. Article 9.1.3 recasts a qualifying intra-group transfer on the disposing entity's carrying value.

GloBEPillar TwoArticle 9.1Deferred Tax TransitionZero PIIClient-side only
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Scope & reliance
Verify-only: this node does not characterize an attribute, does not decide whether an arrangement is governmental, and does not decide whether a GloBE-Loss demonstration succeeds. It does not compute the Grace Period or Grace Period Limitation (Commentary 8.8–8.12), a separate determination governing deferred tax expense on reversal. Source: OECD GloBE Model Rules, December 2021, Article 9.1 (9.1.1–9.1.3), and the OECD Administrative Guidance on Article 9.1, approved 13 January 2025 (revised Commentary paragraphs 6.4, 8–8.12, and worked Example 9.1.2-1). The transitional SBIE rate schedule carried by tools/473 and tools/474 is a different rule, Article 9.2, not Article 9.1, and this node does not touch it. No formal correctness proof exists for this node yet; see the proof-status note below the results.
Article 9.1 · Policy Parameters
Enabled Exclusion Rules (Article 9.1.2 / Commentary 6.4)
Deferred Tax Attributes (array, JSON)
Result
Proof status
This node ships compute_proof_ready: deferred. No formal correctness proof has been produced for this kernel; the result above is a deterministic recompute, verified by a property-test floor, not a proven one.
Execution Hash & §4 Artifact
SHA-256 execution hash (JCS canonical, RFC 8785):

      

        
        
      

    

  

  
  







  

    
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Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

  
Run the AINumbers MCP tool `track_globe_transition_deferred_tax`. Task: Recompute the GloBE Article 9.1 transition recast per deferred tax attribute and the jurisdictional roll-forward total, applying the lower-of rate as a cap, the Article 9.1.1 GloBE Loss uplift only on a declared demonstration, named-code Article 9.1.2 exclusions keyed strictly after the cut off date, and the Article 9.1.3 disposing entity basis.
Call it with arguments: {"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"}]}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-636-globe-transition-deferred-tax-tracker.html#p=v1.H4sIAAAAAAAA_wEJA_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