{
  "tool_id": "art-365-compute-globe-topup-tax",
  "tool_version": "1.0.0",
  "display_name": "GloBE Top-Up Tax & QDMTT Allocation Calculator",
  "mcp_name": "compute_globe_topup_tax",
  "mandate_type": "compliance_mandate",
  "wave": 63,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-365-compute-globe-topup-tax.html",
  "description": "OECD Pillar Two GloBE top-up tax calculator: per-jurisdiction substance-based income exclusion (SBIE), effective tax rate (ETR), and top-up-rate/top-up-amount, then allocates the top-up across QDMTT, IIR, and UTPR (with the OECD January-2026 side-by-side US-HQ IIR/UTPR exemption). Ports the calculation from tools/473-globe-etr-jurisdiction-calculator.html and tools/474-topup-tax-qdmtt-calculator.html into one provable kernel. SBIE payroll/asset rates and the 15% minimum rate are OECD-published transitional table values pinned behind a constants_version field -- a rate change is a version bump, never a silent recompute. Jurisdiction-level QDMTT enactment/rate is caller-supplied, never vendored.",
  "input_schema_ref": "chaingraph/art-365-compute-globe-topup-tax.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [{"system":"sha256-source","image_id":"sha256:3a481b0f96d38911bf043f4c07e950e134cffdf35d28f76599693f41d753e22f","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-06-28"}],
  "export_capability": [
    "json"
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {"type":"ZkVmReceipt","system":"risc0","receiptFormat":"groth16-bn254","imageId":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","seal":"F4xJIx06HGFFMhE72/dROVUthEYfdbVUQqHKNaydj8Qpg/Y9R5lFgf5lF+U/0vRIXHO1v3pnb0o5Jlr1frhdfRFY+BrEDa9IpYi72wtgta57QyWas6k21x7FXeAYWdsNJmimmkmmrPgcTbGJGYLraGebk6nR0UrnVRRlJXyQxDoaWBwBqdjq00dX1mAJrfT2pqxBf+eR8e4LNdK7X0H71yuQlJrvNhAGL/THs5W/GMHAvH5yembIbbBYtqmCml4BHaPkUYfmx/h6GiATRDL66L/D1FkYHb5qrznaYOE08UsVKQgk+X5ZIq9M1+qM73YMw25FNz5dtpydIEQY+iUNZA==","journal":{"chaingraph_version":"0.4.0","kernel_digest":"sha256:3a481b0f96d38911bf043f4c07e950e134cffdf35d28f76599693f41d753e22f","output":{"aggregate_etr":0.127059,"constants_version":"oecd-globe-sbie-2024-2027-transitional-v1","fy":2026,"globe_min_rate":0.15,"jurisdictions":[{"assets":300,"below_min_etr":true,"etr":0.14,"iir_collected":0,"income":500,"income_net_sbie":466.2,"jur":"DE","payroll":200,"qdmtt_collected":4.662,"qdmtt_enacted":true,"qdmtt_rate":0.15,"sbie":33.8,"sbie_payroll_rate":0.094,"taxes":70,"top_up_amount":4.662,"top_up_rate":0.01,"utpr_collected":0},{"assets":100,"below_min_etr":true,"etr":0.1,"iir_collected":0,"income":200,"income_net_sbie":187.48,"jur":"IE","payroll":80,"qdmtt_collected":9.374,"qdmtt_enacted":true,"qdmtt_rate":0.15,"sbie":12.52,"sbie_payroll_rate":0.094,"taxes":20,"top_up_amount":9.374,"top_up_rate":0.05,"utpr_collected":0},{"assets":120,"below_min_etr":true,"etr":0.12,"iir_collected":4.1508,"income":150,"income_net_sbie":138.36,"jur":"SG","payroll":60,"qdmtt_collected":0,"qdmtt_enacted":false,"qdmtt_rate":0,"sbie":11.64,"sbie_payroll_rate":0.094,"taxes":18,"top_up_amount":4.1508,"top_up_rate":0.03,"utpr_collected":0}],"low_etr_count":3,"note":"SBIE payroll rate defaults to the OECD transitional table for fy when not supplied; the tangible-assets SBIE rate is held at the published steady-state 5% regardless of fy, matching the source tools. Jurisdiction-level qdmtt_rate/qdmtt_enacted are caller-supplied, not vendored.","parent_hq":"DE","regulatory_basis":"OECD Pillar Two GloBE Model Rules (Dec 2021) + GloBE Commentary (Mar 2022) + Administrative Guidance (2023-2024) + OECD side-by-side package US IIR/UTPR exemption (Jan 2026)","total_iir_collected":4.1508,"total_income":850,"total_qdmtt_collected":14.036,"total_taxes":108,"total_top_up_tax":18.1868,"total_utpr_collected":0,"us_exempt":false}}}
}