{
  "name": "globe-annual-cycle",
  "domain": "Bank Capital & Credit Risk",
  "title": "GloBE Annual Filing Cycle",
  "description": "OECD Pillar Two GloBE annual cycle -- jurisdictional ETR feeds the transitional safe harbour test; if safe harbour is met, top-up tax is deemed zero and SBIE/top-up computation is skipped (§21.4 conditional), otherwise SBIE and top-up tax are computed; the GIR composer then assembles the jurisdictional-summary GIR (OECD GIR XML, version-pinned, NOT-submittable) from whichever upstream artifacts ran. Election choices are recorded as §27.4 review_required; GIR release requires dual_control(2) (preparer + tax-officer); safe-harbour reliance is a separate reviewer approval record with reason_code. Evidence bundle per filing cycle (§27.6). Never a filed submission.",
  "composer_url": "https://ainumbers.co/chaingraph/chains/globe-annual-cycle.html",
  "steps": [
    {
      "tool_id": "art-454-globe-jurisdictional-etr",
      "handoff": "Jurisdictional GloBE income/loss and covered taxes reduce to etr_by_jurisdiction; feeds the safe harbour test."
    },
    {
      "tool_id": "art-456-globe-safe-harbour-tests",
      "handoff": "Evaluates de minimis / simplified ETR / routine profits tests against etr_by_jurisdiction. safe_harbour_flags gate the next stage (§21.4 conditional): if met, top-up tax is deemed zero and SBIE/top-up is skipped; if not met, SBIE/top-up runs. Safe-harbour reliance is a reviewer approval record with reason_code, not computed here."
    },
    {
      "tool_id": "art-455-globe-sbie-topup",
      "handoff": "CONDITIONAL on art-456's safe_harbour_flags (§21.4) -- runs only when safe harbour is not met for a jurisdiction. Computes SBIE (payroll + tangible-asset carve-outs, versioned transition-year rates) and top-up tax, producing topup_amounts and qdmtt_allocation for the GIR composer."
    },
    {
      "tool_id": "art-457-globe-gir-composer",
      "handoff": "Assembles the OECD GloBE Information Return jurisdictional-summary shape from art-454/455/456 outputs (deemed-zero top-up where safe harbour was met): OECD GIR XML (schema version pinned) + form-shaped JSON, both NOT-submittable. Election choices review_required; GIR release dual_control(2) preparer + tax-officer; evidence bundle per filing cycle -- final stage."
    }
  ]
}