{
  "tool_id": "art-455-globe-sbie-topup",
  "tool_version": "1.0.0",
  "display_name": "GloBE SBIE & Top-up Tax Calculator",
  "mcp_name": "compute_globe_sbie_topup",
  "mandate_type": "compliance_control",
  "wave": 76,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-455-globe-sbie-topup.html",
  "description": "Computes the OECD Pillar Two substance-based income exclusion (SBIE) for a jurisdiction from a caller-declared payroll-cost figure, tangible-asset carrying value, and a versioned transition-year rate table (payroll % + tangible-asset % looked up by target year, table supplied whole as a policy input -- not hardcoded). Derives excess profit (jurisdictional GloBE income less SBIE, floored at zero), the resulting top-up tax from a caller-supplied top-up-tax percentage, and the final jurisdictional top-up after a QDMTT-paid offset, flagging any QDMTT over-collection informationally. Consumes art-454's jurisdictional GloBE income + top-up-tax-percentage output shape directly and does not recompute an ETR itself, so it also runs standalone. Election choices and GloBE-income adjustments are human judgment and stay upstream. NaN-safe. Zero network, zero PII.",
  "input_schema_ref": "chaingraph/art-455-globe-sbie-topup.html#manifest",
  "consumes": [
    "art-454-globe-jurisdictional-etr"
  ],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:f883e9af5be1a09cf3f90e6d98b8452905bbef712f381adef50876f7ee4a44ab",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-24"
    }
  ],
  "compute_proof_ready": "ready",
  "export_capability": [
    "json"
  ],
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "I+OyxMy25t1tO96JlDEmuK5ow77gMr2L/i1u1uvU3isd2+oXQZULXJN+FK44OP11ZN9KG9yktZlZxwAdFm+YRBJ6GbVopLPq/H3SuxC0/XWKiJPRB+SR4fvm3koVXjrULTAsKhx6oUREj6KIIlJGZlvPVoqmsWJg7lvJVEwtXIACi6rmKT8yc5hDOpKDSgI689yWW/cUDiKg9pFFIgg6tgtEqt9MR+Fx9EFL4r6mnwvnjfiHdprcq9Y5qUyN3g76B/5C2u5GUDuOQhFO/LElywCf3FUQvnkOI2rNMeA/U34XYcBUkDfqtfd8uRP2hOifIpGdbDwZkHDw5jshU9vJmA==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:f883e9af5be1a09cf3f90e6d98b8452905bbef712f381adef50876f7ee4a44ab",
      "output": {
        "excess_profit": 2560000,
        "globe_income": 5000000,
        "jurisdictional_top_up": 56800,
        "payroll_component": 960000,
        "payroll_rate": 0.096,
        "qdmtt_over_collection": false,
        "qdmtt_paid": 20000,
        "rate_row_found": true,
        "sbie": 2440000,
        "tangible_asset_component": 1480000,
        "tangible_asset_rate": 0.074,
        "target_year": 2025,
        "top_up_tax": 76800,
        "top_up_tax_percentage": 0.03
      }
    }
  }
}