{ "tool_id": "art-365-compute-globe-topup-tax", "note": "golden_hash filled by golden-parity.test.mjs --update. Worked example reproduces tools/473-globe-etr-jurisdiction-calculator.html default seed rows (DE/IE/SG) fed through tools/474-topup-tax-qdmtt-calculator.html allocation logic -- tool<->kernel parity per formula stage. Vector 1: DE parent, IIR collects the QDMTT-net residual. Vector 2: same jurisdictions, US parent -- IIR/UTPR exemption routes the residual to UTPR instead. Vector 3: zero-income jurisdiction edge (finite gate, ETR fallback).", "vectors": [ { "name": "de_parent_iir_allocation", "description": "DE/IE/SG at fy2026, parent_hq DE (not US-exempt): DE ETR 14% -> top_up 4.662, fully absorbed by QDMTT. IE ETR 10% -> top_up 9.374, fully absorbed by QDMTT. SG ETR 12% -> top_up 4.1508, no QDMTT enacted, so full residual routes to IIR (parent not US-exempt).", "policy_parameters": { "parent_hq": "DE", "fy": 2026, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "DE", "fy": 2026, "us_exempt": false, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 4.1508, "utpr_collected": 0 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 4.1508, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "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)", "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." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "bd5f130c95d28fe9e8900598291065cadbd0984ffab54a3c42106271b20734ea" }, { "name": "us_parent_utpr_allocation", "description": "Same DE/IE/SG jurisdictions as vector 1, but parent_hq US: OECD Jan-2026 side-by-side package exempts the US parent from IIR, so SG residual (4.1508) routes to UTPR instead of IIR.", "policy_parameters": { "parent_hq": "US", "fy": 2026, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "qdmtt_enacted": true, "qdmtt_rate": 0.15 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "qdmtt_enacted": false, "qdmtt_rate": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2026, "us_exempt": true, "jurisdictions": [ { "jur": "DE", "income": 500, "taxes": 70, "payroll": 200, "assets": 300, "sbie_payroll_rate": 0.094, "sbie": 33.8, "income_net_sbie": 466.2, "etr": 0.14, "below_min_etr": true, "top_up_rate": 0.01, "top_up_amount": 4.662, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 4.662, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "IE", "income": 200, "taxes": 20, "payroll": 80, "assets": 100, "sbie_payroll_rate": 0.094, "sbie": 12.52, "income_net_sbie": 187.48, "etr": 0.1, "below_min_etr": true, "top_up_rate": 0.05, "top_up_amount": 9.374, "qdmtt_enacted": true, "qdmtt_rate": 0.15, "qdmtt_collected": 9.374, "iir_collected": 0, "utpr_collected": 0 }, { "jur": "SG", "income": 150, "taxes": 18, "payroll": 60, "assets": 120, "sbie_payroll_rate": 0.094, "sbie": 11.64, "income_net_sbie": 138.36, "etr": 0.12, "below_min_etr": true, "top_up_rate": 0.03, "top_up_amount": 4.1508, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 0, "utpr_collected": 4.1508 } ], "total_income": 850, "total_taxes": 108, "aggregate_etr": 0.127059, "low_etr_count": 3, "total_top_up_tax": 18.1868, "total_qdmtt_collected": 14.036, "total_iir_collected": 0, "total_utpr_collected": 4.1508, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "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)", "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." }, "compliance_flags": [ "GLOBE_TOPUP_DUE" ], "golden_hash": "b996907674b53ca0dda9279afbf8d8f482e20e052dd25b231d2306026384d4e1" }, { "name": "zero_income_edge", "description": "Single jurisdiction with zero GloBE income -- ETR falls back to 0 (no division by zero), below_min_etr true by definition, but income_net_sbie and top_up_amount both resolve to 0 since there is no income to tax.", "policy_parameters": { "parent_hq": "US", "fy": 2026, "jurisdictions": [ { "jur": "JP", "income": 0, "taxes": 0, "payroll": 0, "assets": 0 } ] }, "output_payload": { "parent_hq": "US", "fy": 2026, "us_exempt": true, "jurisdictions": [ { "jur": "JP", "income": 0, "taxes": 0, "payroll": 0, "assets": 0, "sbie_payroll_rate": 0.094, "sbie": 0, "income_net_sbie": 0, "etr": 0, "below_min_etr": true, "top_up_rate": 0.15, "top_up_amount": 0, "qdmtt_enacted": false, "qdmtt_rate": 0, "qdmtt_collected": 0, "iir_collected": 0, "utpr_collected": 0 } ], "total_income": 0, "total_taxes": 0, "aggregate_etr": 0, "low_etr_count": 1, "total_top_up_tax": 0, "total_qdmtt_collected": 0, "total_iir_collected": 0, "total_utpr_collected": 0, "constants_version": "oecd-globe-sbie-2024-2027-transitional-v1", "globe_min_rate": 0.15, "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)", "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." }, "compliance_flags": [ "GLOBE_ZERO_INCOME_JURISDICTION:JP", "GLOBE_TOPUP_DUE" ], "golden_hash": "30a8da14e9d325682adfc451ffc0be0b74347559d00b2b5c07f382138768dbd7" } ] }