{
      "name": "pillar-two-globe",
      "domain": "Bank Capital & Credit Risk",
      "title": "Pillar Two GloBE Minimum Tax",
      "description": "OECD Pillar Two GloBE end-to-end workflow: ETR per jurisdiction > top-up tax and QDMTT/IIR/UTPR allocation > safe harbour eligibility > GloBE Information Return (GIR).",
      "composer_url": "https://ainumbers.co/chaingraph/chains/pillar-two-globe.html",
      "steps": [
        {
          "tool_id": "473-globe-etr-jurisdiction-calculator",
          "handoff": "etr_by_jur and sbie_amounts feed Stage 2 top-up tax calc"
        },
        {
          "tool_id": "474-topup-tax-qdmtt-calculator",
          "handoff": "topup_amounts and qdmtt_allocation feed Stage 3 safe harbour check"
        },
        {
          "tool_id": "475-pillar-two-safe-harbour-checker",
          "handoff": "safe_harbour_flags feed Stage 4 GIR Builder"
        },
        {
          "tool_id": "476-gir-builder",
          "handoff": "Exports composite Pillar Two GloBE Policy Mandate -- final stage"
        }
      ]
    }