{
  "tool_id": "art-455-globe-sbie-topup",
  "note": "golden_hash filled by golden-parity.test.mjs --update; output_payload filled by fill-fixture-payloads.mjs. Vector 1: SBIE partially offsets GloBE income, top-up owed after partial QDMTT offset. Vector 2: QDMTT paid exactly equals top-up tax, final top-up zero, no over-collection warning. Vector 3: QDMTT paid exceeds top-up tax, over-collection informational flag fires, final top-up still floors at zero.",
  "vectors": [
    {
      "name": "partial_qdmtt_offset_topup_due",
      "description": "Payroll 10,000,000 + tangible 20,000,000 at 2025 transition-year rates (9.6% / 7.4%) -> SBIE 2,440,000. GloBE income 5,000,000 -> excess profit 2,560,000 at 3% top-up -> top-up tax 76,800. QDMTT paid 20,000 only partially offsets -> jurisdictional top-up 56,800.",
      "policy_parameters": {
        "payroll_costs": 10000000,
        "tangible_asset_carrying_value": 20000000,
        "target_year": 2025,
        "policy_rate_table": [
          {
            "year": 2024,
            "payroll_rate": 0.1,
            "tangible_asset_rate": 0.08
          },
          {
            "year": 2025,
            "payroll_rate": 0.096,
            "tangible_asset_rate": 0.074
          },
          {
            "year": 2026,
            "payroll_rate": 0.092,
            "tangible_asset_rate": 0.068
          }
        ],
        "globe_income": 5000000,
        "top_up_tax_percentage": 0.03,
        "qdmtt_paid": 20000
      },
      "output_payload": {
        "target_year": 2025,
        "rate_row_found": true,
        "payroll_rate": 0.096,
        "tangible_asset_rate": 0.074,
        "payroll_component": 960000,
        "tangible_asset_component": 1480000,
        "sbie": 2440000,
        "globe_income": 5000000,
        "excess_profit": 2560000,
        "top_up_tax_percentage": 0.03,
        "top_up_tax": 76800,
        "qdmtt_paid": 20000,
        "qdmtt_over_collection": false,
        "jurisdictional_top_up": 56800
      },
      "golden_hash": "70a2f232efee10aadfc9f8e89556b64575112c98d71bc5ee30ad233df9c887d7"
    },
    {
      "name": "qdmtt_exact_offset_no_warning",
      "description": "Payroll 1,000,000 + tangible 2,000,000 at 2025 rates -> SBIE 244,000. GloBE income 3,000,000 -> excess profit 2,756,000 at 15% top-up -> top-up tax 413,400. QDMTT paid 413,400 exactly matches -> jurisdictional top-up zero, no over-collection flag (paid == due, not >).",
      "policy_parameters": {
        "payroll_costs": 1000000,
        "tangible_asset_carrying_value": 2000000,
        "target_year": 2025,
        "policy_rate_table": [
          {
            "year": 2025,
            "payroll_rate": 0.096,
            "tangible_asset_rate": 0.074
          }
        ],
        "globe_income": 3000000,
        "top_up_tax_percentage": 0.15,
        "qdmtt_paid": 413400
      },
      "output_payload": {
        "target_year": 2025,
        "rate_row_found": true,
        "payroll_rate": 0.096,
        "tangible_asset_rate": 0.074,
        "payroll_component": 96000,
        "tangible_asset_component": 148000,
        "sbie": 244000,
        "globe_income": 3000000,
        "excess_profit": 2756000,
        "top_up_tax_percentage": 0.15,
        "top_up_tax": 413400,
        "qdmtt_paid": 413400,
        "qdmtt_over_collection": false,
        "jurisdictional_top_up": 0
      },
      "golden_hash": "d69e9bbd772f6bcd37a0970e3f20a8fa25be3ccdd30df56dbec7f50b9826f21a"
    },
    {
      "name": "qdmtt_over_collection_flag",
      "description": "Same jurisdiction facts as vector 2 (top-up tax 413,400) but QDMTT paid 500,000 exceeds the top-up tax owed -> over-collection informational flag fires, jurisdictional top-up still floors at zero (never negative).",
      "policy_parameters": {
        "payroll_costs": 1000000,
        "tangible_asset_carrying_value": 2000000,
        "target_year": 2025,
        "policy_rate_table": [
          {
            "year": 2025,
            "payroll_rate": 0.096,
            "tangible_asset_rate": 0.074
          }
        ],
        "globe_income": 3000000,
        "top_up_tax_percentage": 0.15,
        "qdmtt_paid": 500000
      },
      "output_payload": {
        "target_year": 2025,
        "rate_row_found": true,
        "payroll_rate": 0.096,
        "tangible_asset_rate": 0.074,
        "payroll_component": 96000,
        "tangible_asset_component": 148000,
        "sbie": 244000,
        "globe_income": 3000000,
        "excess_profit": 2756000,
        "top_up_tax_percentage": 0.15,
        "top_up_tax": 413400,
        "qdmtt_paid": 500000,
        "qdmtt_over_collection": true,
        "jurisdictional_top_up": 0
      },
      "golden_hash": "10538565376d465140f8c7e745f24c4e727a48592f2a9283693492a60ebbf3d2"
    }
  ]
}