OpenChainGraph Suite · ART-637

GloBE Permanent De Minimis Exclusion Evaluator

Recomputes the OECD GloBE Article 5.5 permanent de minimis exclusion from per-year figures the caller supplies. Article 5.5.2 averages GloBE Revenue and GloBE Income or Loss of a jurisdiction across the current and the two preceding Fiscal Years; Article 5.5.1 then requires, conjunctively, that Average GloBE Revenue is less than EUR 10 million AND Average GloBE Income or Loss is a loss or less than EUR 1 million. A GloBE Loss year enters the average as a signed negative amount, never coerced to zero (Article 5.5.3(b), Commentary paragraphs 84 and 91). This is a different rule from the transitional CbCR safe-harbour de minimis test (a single-year test already computed by art-456), and this node does not recompute that test.

GloBEPillar TwoArticle 5.5De Minimis ExclusionZero 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 recomputes a declared arithmetic test and reports whether inputs match or diverge from the stated thresholds. It states no filing conclusion and gives no tax advice; a deemed-zero result is a computed outcome on declared inputs, not a determination of what is due or owed. Short Fiscal Years are annualised by the caller before amounts reach this node; euro conversion is the caller's; the Article 5.5.4 exclusion of Stateless Constituent Entities and Investment Entities is applied upstream and taken here as a caller declaration. Source: OECD GloBE Model Rules, December 2021, Article 5.5.1–5.5.4, and the Commentary to the GloBE Model Rules, March 2022, paragraphs 79–96. No formal correctness proof exists for this node yet; see the proof-status note below the results.
Article 5.5 · Policy Parameters
election_made: the Article 5.5.1 Annual Election was made by the Filing Constituent Entity
stateless_and_investment_entities_excluded: Article 5.5.4 amounts excluded upstream, as declared
Per-Year GloBE Revenue & Income/Loss (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 against the OECD's own worked Example 5.5.2-1, not a proven one.
Execution Hash & §4 Artifact
SHA-256 execution hash (JCS canonical, RFC 8785):

      

        
        
      

    

  

  
  







  

    
Ask your agent

    
  

  
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 `evaluate_globe_de_minimis_exclusion`. Task: Recompute the OECD GloBE Article 5.5 permanent de minimis exclusion from multi-year averaged GloBE Revenue and GloBE Income or Loss against two versioned thresholds, conjunctively.
Call it with arguments: {"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}]}}
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-637-globe-de-minimis-exclusion.html#p=v1.H4sIAAAAAAAA_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