{
  "tool_id": "art-456-globe-safe-harbour-tests",
  "tool_version": "1.0.0",
  "display_name": "GloBE Transitional Safe Harbour Test Evaluator",
  "mcp_name": "evaluate_globe_safe_harbour_tests",
  "mandate_type": "compliance_control",
  "wave": 74,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-456-globe-safe-harbour-tests.html",
  "description": "Evaluates a jurisdiction against the OECD Pillar Two Transitional CbCR Safe Harbour (Dec 2022 Agreed Administrative Guidance): the de minimis test (CbCR revenue < EUR 10m AND profit before tax < EUR 1m, both versioned thresholds), the simplified ETR test (simplified covered taxes / profit before tax >= the fiscal-year transition rate -- 15% for 2023/2024, 16% for 2025, 17% for 2026, versioned rate table; auto-passes when profit before tax is non-positive since ETR is undefined), and the routine profits test (profit before tax <= the caller-supplied substance-based income exclusion amount). Safe harbour is met if ANY ONE of the three tests passes, in which case the jurisdiction's top-up tax is deemed zero. Returns each test as an independently gated pass/fail verdict with its own reasoning, plus the overall safe_harbour_met / deemed_zero_topup flags. Pure arithmetic threshold comparisons only -- elections, DTA characterization, and the SBIE amount itself are HUMAN JUDGMENT and enter only as policy_parameters; SBIE is not recomputed here (that is art-455's job). NaN-safe. Zero network, zero PII.",
  "input_schema_ref": "chaingraph/art-456-globe-safe-harbour-tests.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:9dd9ae74b1d4edde67ba59bd862dc96cd7a0623011b3e59070bf5fd6ccbf3669",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-24"
    }
  ],
  "export_capability": [
    "json"
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "EdF2eiM9mQNtU2jTOEz1PIkom07ATuML3N+6vjY9qjUp3iTKAnDwKfmYRQ4FnzzKavwj1sm/oKCfRJJJnhR0lwpQSQx8ORSklEdAVf7wwPJUDVECGPwlGU1OY1/6ffgIFA5P0iGzLqBblwctv7ypy169DulXhmmb5W6/4IxKot8eyuOn4s3L2ZCBXZE+VhGw2c6IbrGVQnzsO97pjxamFANjAAxbCxvpJokDmAvHXVmqpqnufeCa0bKJ1tcB/UJtJaW+7ycyQPG4ohcOYde8jAK0VjSKm5Gw4bjOfDpXz38dd6u2fD/YJGbLuGIub8Uv1lnIkmLsLXLa4udl6PomkA==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:9dd9ae74b1d4edde67ba59bd862dc96cd7a0623011b3e59070bf5fd6ccbf3669",
      "output": {
        "deemed_zero_topup": true,
        "fiscal_year": 2024,
        "passing_test_ids": [
          "de_minimis"
        ],
        "safe_harbour_met": true,
        "tests": [
          {
            "inputs": {
              "de_minimis_profit_threshold_eur": 1000000,
              "de_minimis_revenue_threshold_eur": 10000000,
              "profit_before_tax_eur": 500000,
              "revenue_eur": 8000000
            },
            "pass": true,
            "reasoning": "Revenue EUR 8000000 < threshold EUR 10000000 AND profit before tax EUR 500000 < threshold EUR 1000000.",
            "test_id": "de_minimis"
          },
          {
            "inputs": {
              "applicable_rate": 0.15,
              "fiscal_year": 2024,
              "nonpositive_profit": false,
              "profit_before_tax_eur": 500000,
              "simplified_covered_taxes": 10000,
              "simplified_etr_value": 0.02
            },
            "pass": false,
            "reasoning": "Simplified ETR 2.00% < applicable transition rate 15.00% (FY2024).",
            "test_id": "simplified_etr"
          },
          {
            "inputs": {
              "profit_before_tax_eur": 500000,
              "sbie_amount": 0
            },
            "pass": false,
            "reasoning": "Profit before tax EUR 500000 > SBIE amount EUR 0.",
            "test_id": "routine_profits"
          }
        ]
      }
    }
  }
}