{
  "tool_id": "art-472-cbcr-builder",
  "tool_version": "1.0.0",
  "display_name": "OECD Country-by-Country Report Builder",
  "mcp_name": "build_cbcr_report",
  "mandate_type": "compliance_mandate",
  "wave": 75,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-472-cbcr-builder.html",
  "description": "Builds an OECD BEPS Action 13 Country-by-Country Report XML schema skeleton from a caller-declared Table 1 (jurisdiction revenue/profit/tax/employee/asset data) and Table 2 (constituent-entity list) against a caller-declared, version-pinned Action 13 XML schema version. Runs internal consistency checks -- per-jurisdiction revenue-component sums, employee/asset non-negativity, entity-jurisdiction referential integrity between Table 1 and Table 2 -- and surfaces a profit-with-zero-employees anomaly flag for the downstream §27 review gate. Also produces EU Directive (EU) 2021/2101 and Australian public-CbCR field-subset export modes. NEVER a submission -- not accepted by any national CbCR gateway; each jurisdiction's own portal runs its own additional validation. Comparable-set selection and transfer-pricing judgment stay out of scope (see art-473-interquartile-benchmark for arm's-length range arithmetic). Zero network, zero PII.",
  "input_schema_ref": "chaingraph/art-472-cbcr-builder.html#manifest",
  "consumes": [],
  "feeds": [
    "art-473-interquartile-benchmark"
  ],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:62a04a2495b254beb4938ec0bf7c60631fd7d37bdcb79e12677091656b0cb8ce",
      "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": "EPNfcIzJGz7y4f7UFVxOwYuE3oDL/tiEuEV0XWZSbQgF6KLmLc7qmHYUFlF7GCKBVODGxPJwD19cGpsNEh1gjyCOeBduv5XxwgG/u3hOOXoTt8TI0vsdHPvD1auycfNPBfEMB4S8PgzfwN7hOZwUsZvH1HCgixggwUU44VZDxHUdWuR44EMnO9Q582YhkXHnIHoavlzYjHnLz+HvdqNAzCmP5wP+sy3N1kXf1Z4PYli9f+2qVCqJkaVm3XtGS+PsKlVnIFOrkv163HUjIFyJYjQM++JwfjJdn0T2EwTr574XmNC5pA0fHGkHFmwJma6GLB1fPtrNtQadF7KUMZ3uUA==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:62a04a2495b254beb4938ec0bf7c60631fd7d37bdcb79e12677091656b0cb8ce",
      "output": {
        "all_fatal_passed": true,
        "anomaly_flags": [],
        "checks": [
          {
            "description": "Related-party revenue plus unrelated-party revenue equals total revenue, within rounding tolerance.",
            "id": "EDIT-REV-1",
            "jurisdiction_code": "IE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Number of employees is non-negative.",
            "id": "EDIT-EMP-1",
            "jurisdiction_code": "IE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Tangible assets other than cash/cash-equivalents is non-negative.",
            "id": "EDIT-AST-1",
            "jurisdiction_code": "IE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Related-party revenue plus unrelated-party revenue equals total revenue, within rounding tolerance.",
            "id": "EDIT-REV-2",
            "jurisdiction_code": "DE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Number of employees is non-negative.",
            "id": "EDIT-EMP-2",
            "jurisdiction_code": "DE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Tangible assets other than cash/cash-equivalents is non-negative.",
            "id": "EDIT-AST-2",
            "jurisdiction_code": "DE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Constituent entity (Table 2) jurisdiction exists in the Table 1 jurisdiction list.",
            "id": "EDIT-REF-Synthetic Ireland Ltd",
            "jurisdiction_code": "IE",
            "passed": true,
            "severity": "fatal"
          },
          {
            "description": "Constituent entity (Table 2) jurisdiction exists in the Table 1 jurisdiction list.",
            "id": "EDIT-REF-Synthetic Germany GmbH",
            "jurisdiction_code": "DE",
            "passed": true,
            "severity": "fatal"
          }
        ],
        "export_mode": "private_filing",
        "fatal_failure_count": 0,
        "gate_status": "auto_pass",
        "jurisdictions": [
          {
            "accumulated_earnings": 1200,
            "income_tax_accrued": 30,
            "income_tax_paid": 25,
            "jurisdiction_code": "IE",
            "number_of_employees": 50,
            "profit_before_tax": 200,
            "stated_capital": 500,
            "tangible_assets": 2000,
            "total_revenue": 1000
          },
          {
            "accumulated_earnings": 700,
            "income_tax_accrued": 22,
            "income_tax_paid": 20,
            "jurisdiction_code": "DE",
            "number_of_employees": 120,
            "profit_before_tax": 80,
            "stated_capital": 300,
            "tangible_assets": 1500,
            "total_revenue": 1000
          }
        ],
        "not_submittable": "This artifact proves internal consistency and schema-shape against the declared schema_version. It is NEVER a filed submission and is not accepted by any national CbCR gateway -- each jurisdiction gateway (IRS/HMRC/ATO/etc.) runs its own additional validation.",
        "orphan_entities": [],
        "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
        "xml_schema_skeleton": {
          "reporting_entity": {
            "entity_name": "Synthetic Global Holdings Ltd",
            "tin": "SYN-TIN-000001"
          },
          "root_element": "CBC_OECD",
          "schema_version": "oecd-cbcr-xml-3.0-2026-07-01",
          "table1_jurisdiction_count": 2,
          "table2_entity_count": 2
        }
      }
    }
  }
}