{
      "name": "cbcr-annual-publish",
      "domain": "Tax & Transfer Pricing",
      "title": "CbCR Annual Publish",
      "description": "OECD BEPS Action 13 Country-by-Country Report build with internal consistency gates and anomaly-pattern surfacing in one artifact. gate_status (auto_pass / review_required) and anomaly_flags (e.g. profit-with-zero-employees) are recorded in output_payload per the §27 Human Accountability vocabulary; a PUBLIC release additionally requires a dual_control(2) preparer/tax-officer gate before disclosure -- both recorded now, enforced once HA-RETRO-1 wires runtime gating. Cross-links art-473-interquartile-benchmark (same underlying entity financial data, different arm's-length-range analysis) and art-456 GloBE safe-harbour.",
      "composer_url": "https://ainumbers.co/chaingraph/chains/cbcr-annual-publish.html",
      "steps": [
        {
          "tool_id": "art-472-cbcr-builder",
          "handoff": "Builds the CbCR XML schema skeleton, runs consistency checks, surfaces anomaly_flags, and computes gate_status -- final stage. PUBLIC export_mode release requires a dual_control(2) preparer + tax-officer sign-off (recorded, not yet runtime-gated) and review_required routing on any anomaly_flags before disclosure."
        }
      ]
    }