{
  "tool_id": "art-457-globe-gir-composer",
  "tool_version": "1.0.0",
  "display_name": "GloBE Information Return (GIR) Composer",
  "mcp_name": "compose_globe_gir",
  "mandate_type": "compliance_control",
  "wave": 75,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-457-globe-gir-composer.html",
  "description": "Assembles the OECD GloBE Information Return (GIR) data model for one MNE group / fiscal year by combining the outputs of art-454 (jurisdictional ETR), art-455 (SBIE / top-up), and art-456 (transitional safe harbour tests) into the GIR's jurisdictional-summary shape: per-jurisdiction ETR, SBIE, top-up tax, safe-harbour status, and the constituent-entity allocation split. Exports in two forms: an OECD GIR XML rendering (schema version pinned as a versioned policy_parameters input -- this tool does not chase draft schema revisions) and a form-shaped JSON mirror, both carrying the composed execution_hash in their metadata. Every jurisdiction row where safe_harbour_met is true is composed with top-up forced to zero (deemed_zero_topup), consistent with art-456; jurisdictions with no safe-harbour test result compose the raw art-454/455 top-up figures unchanged. This tool assembles and formats only -- it recomputes nothing upstream (ETR, SBIE, and safe-harbour verdicts are trusted inputs from their own nodes) and its XML/JSON export is explicitly marked NOT-SUBMITTABLE, since national filing gateways vary in accepted schema version and transport. Pure data assembly and templating. NaN-safe. Zero network, zero PII.",
  "input_schema_ref": "chaingraph/art-457-globe-gir-composer.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:61563ff21326052fe8cd8c86671ef2bcce3ffd879f7ea28ae2f4fc8c333513a2",
      "valid_from": "2026-07-24"
    },
    {
      "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": "DB6S/4EkbOh1uYhqGAy8b0TF3GtbKbShK75vUzcLzRIFvx5ZyvxM+MuZng+vtW64Oj9QVj6dFOPbY8w3RQX9QhXrfx4mv8UHfqj+jValPcT57PdSAtEp1W3mclFxZZocEY0H9rHW0UKPXTWfFMePYE8XBg9G2RECRt5HMP7YGNYDB4D7/PKzNVbtml+GbHUfG1Dc0+dLwhOLvGrzs3U/dh3vZ1En0IhVwjm2th6JwV4GZMUCPneUIZ4ajPAGO0XNGD43WHGHF9v7PM7ZAmjqbEA66sdWhZFpdEa7HVQB4QctTCD3M4V5LDSLQJgRgTVMNEQT3IYjLIV/E2pwHJYbGw==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:61563ff21326052fe8cd8c86671ef2bcce3ffd879f7ea28ae2f4fc8c333513a2",
      "output": {
        "fiscal_year": 2024,
        "gir_schema_version": "OECD-GIR-2023-07",
        "gir_xml_summary": {
          "fiscal_year": 2024,
          "jurisdiction_count": 1,
          "mne_group_name": "Acme Global Group",
          "root_element": "GIR",
          "schema_version": "OECD-GIR-2023-07"
        },
        "jurisdiction_rows": [
          {
            "allocation_sum_ok": true,
            "composed_topup_tax": 900000,
            "constituent_entities": [
              {
                "allocated_topup_tax": 540000,
                "allocation_share": 0.6,
                "entity_name": "Acme DE Holdco"
              },
              {
                "allocated_topup_tax": 360000,
                "allocation_share": 0.4,
                "entity_name": "Acme DE OpCo"
              }
            ],
            "deemed_zero_topup": false,
            "jurisdiction_code": "DE",
            "jurisdictional_etr": 0.12,
            "raw_topup_tax": 900000,
            "safe_harbour_status": "not_evaluated",
            "sbie_amount": 500000
          }
        ],
        "jurisdictions_not_evaluated": 1,
        "jurisdictions_with_deemed_zero": 0,
        "mne_group_name": "Acme Global Group",
        "submittable": false,
        "total_topup_tax": 900000
      }
    }
  }
}