{ "tool_id": "art-457-globe-gir-composer", "note": "golden_hash computed via executionHash(policy_parameters, output_payload) from chaingraph/kernels/_hash.mjs; re-verify with golden-parity.test.mjs --update if the kernel changes. Vector 1: single jurisdiction with no safe-harbour verdict supplied -- top-up carries through unchanged, JURISDICTIONS_MISSING_SAFE_HARBOUR_VERDICT flag. Vector 2: two jurisdictions, one deemed-zero via safe_harbour_met true (art-456), one not -- total_topup_tax sums only the non-deemed-zero row. Vector 3: zero jurisdictions supplied -- NO_JURISDICTIONS_SUPPLIED flag, empty rows. Vector 4: constituent-entity allocation shares sum to 0.8 (not 1) -- CONSTITUENT_ENTITY_ALLOCATION_MISMATCH flag, allocation_sum_ok false.", "vectors": [ { "name": "single_jurisdiction_no_safe_harbour_evaluated", "description": "One jurisdiction (DE) with art-454/455 outputs but no art-456 safe-harbour verdict supplied. safe_harbour_status is 'not_evaluated', top-up carries through unchanged (900000), and JURISDICTIONS_MISSING_SAFE_HARBOUR_VERDICT is flagged. Constituent-entity allocation shares (0.6 + 0.4) sum to 1 -- allocation_sum_ok true.", "policy_parameters": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdictions": [ { "jurisdiction_code": "DE", "jurisdictional_etr": 0.12, "sbie_amount": 500000, "topup_tax": 900000, "constituent_entities": [ { "entity_name": "Acme DE Holdco", "allocation_share": 0.6 }, { "entity_name": "Acme DE OpCo", "allocation_share": 0.4 } ] } ] }, "output_payload": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdiction_rows": [ { "jurisdiction_code": "DE", "jurisdictional_etr": 0.12, "sbie_amount": 500000, "raw_topup_tax": 900000, "deemed_zero_topup": false, "composed_topup_tax": 900000, "safe_harbour_status": "not_evaluated", "constituent_entities": [ { "entity_name": "Acme DE Holdco", "allocation_share": 0.6, "allocated_topup_tax": 540000 }, { "entity_name": "Acme DE OpCo", "allocation_share": 0.4, "allocated_topup_tax": 360000 } ], "allocation_sum_ok": true } ], "total_topup_tax": 900000, "jurisdictions_with_deemed_zero": 0, "jurisdictions_not_evaluated": 1, "gir_xml_summary": { "schema_version": "OECD-GIR-2023-07", "root_element": "GIR", "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "jurisdiction_count": 1 }, "submittable": false }, "compliance_flags": ["GIR_COMPOSED", "NOT_SUBMITTABLE_NATIONAL_GATEWAY_VARIES", "JURISDICTIONS_MISSING_SAFE_HARBOUR_VERDICT"], "golden_hash": "3c2e9f94e6c97409130e898a1acec1e1ea6ba2f4edd24aa7f01671390ec23279" }, { "name": "two_jurisdictions_one_deemed_zero_via_safe_harbour", "description": "FR (safe_harbour_met true from art-456) composes with top-up forced to zero -- deemed_zero_topup true, composed_topup_tax 0. IE (safe_harbour_met false) carries its raw top-up (300000) through unchanged. total_topup_tax sums only IE's 300000.", "policy_parameters": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdictions": [ { "jurisdiction_code": "FR", "jurisdictional_etr": 0.09, "sbie_amount": 200000, "topup_tax": 400000, "safe_harbour_met": true, "constituent_entities": [{ "entity_name": "Acme FR SAS", "allocation_share": 1 }] }, { "jurisdiction_code": "IE", "jurisdictional_etr": 0.11, "sbie_amount": 100000, "topup_tax": 300000, "safe_harbour_met": false, "constituent_entities": [{ "entity_name": "Acme IE Ltd", "allocation_share": 1 }] } ] }, "output_payload": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdiction_rows": [ { "jurisdiction_code": "FR", "jurisdictional_etr": 0.09, "sbie_amount": 200000, "raw_topup_tax": 400000, "deemed_zero_topup": true, "composed_topup_tax": 0, "safe_harbour_status": "met", "constituent_entities": [{ "entity_name": "Acme FR SAS", "allocation_share": 1, "allocated_topup_tax": 0 }], "allocation_sum_ok": true }, { "jurisdiction_code": "IE", "jurisdictional_etr": 0.11, "sbie_amount": 100000, "raw_topup_tax": 300000, "deemed_zero_topup": false, "composed_topup_tax": 300000, "safe_harbour_status": "not_met", "constituent_entities": [{ "entity_name": "Acme IE Ltd", "allocation_share": 1, "allocated_topup_tax": 300000 }], "allocation_sum_ok": true } ], "total_topup_tax": 300000, "jurisdictions_with_deemed_zero": 1, "jurisdictions_not_evaluated": 0, "gir_xml_summary": { "schema_version": "OECD-GIR-2023-07", "root_element": "GIR", "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "jurisdiction_count": 2 }, "submittable": false }, "compliance_flags": ["GIR_COMPOSED", "NOT_SUBMITTABLE_NATIONAL_GATEWAY_VARIES"], "golden_hash": "8f0f494cf38036c140126cb219859a63cf047cd4a9e952dda1ea23a7bdf8e65b" }, { "name": "no_jurisdictions_supplied", "description": "Empty jurisdictions array -- NO_JURISDICTIONS_SUPPLIED flagged, jurisdiction_rows empty, total_topup_tax 0.", "policy_parameters": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdictions": [] }, "output_payload": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdiction_rows": [], "total_topup_tax": 0, "jurisdictions_with_deemed_zero": 0, "jurisdictions_not_evaluated": 0, "gir_xml_summary": { "schema_version": "OECD-GIR-2023-07", "root_element": "GIR", "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "jurisdiction_count": 0 }, "submittable": false }, "compliance_flags": ["NO_JURISDICTIONS_SUPPLIED", "GIR_COMPOSED", "NOT_SUBMITTABLE_NATIONAL_GATEWAY_VARIES"], "golden_hash": "d700548417592b0e99e1679e1234befc0523a3c615ad2e39b615b427692e2fb6" }, { "name": "allocation_mismatch_flagged", "description": "Constituent-entity allocation shares (0.5 + 0.3 = 0.8) do not sum to 1 -- CONSTITUENT_ENTITY_ALLOCATION_MISMATCH flagged, allocation_sum_ok false on the NL row. Top-up composition itself is unaffected (still runs).", "policy_parameters": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdictions": [ { "jurisdiction_code": "NL", "jurisdictional_etr": 0.1, "sbie_amount": 50000, "topup_tax": 250000, "safe_harbour_met": false, "constituent_entities": [ { "entity_name": "Acme NL BV1", "allocation_share": 0.5 }, { "entity_name": "Acme NL BV2", "allocation_share": 0.3 } ] } ] }, "output_payload": { "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "gir_schema_version": "OECD-GIR-2023-07", "jurisdiction_rows": [ { "jurisdiction_code": "NL", "jurisdictional_etr": 0.1, "sbie_amount": 50000, "raw_topup_tax": 250000, "deemed_zero_topup": false, "composed_topup_tax": 250000, "safe_harbour_status": "not_met", "constituent_entities": [ { "entity_name": "Acme NL BV1", "allocation_share": 0.5, "allocated_topup_tax": 125000 }, { "entity_name": "Acme NL BV2", "allocation_share": 0.3, "allocated_topup_tax": 75000 } ], "allocation_sum_ok": false } ], "total_topup_tax": 250000, "jurisdictions_with_deemed_zero": 0, "jurisdictions_not_evaluated": 0, "gir_xml_summary": { "schema_version": "OECD-GIR-2023-07", "root_element": "GIR", "mne_group_name": "Acme Global Group", "fiscal_year": 2024, "jurisdiction_count": 1 }, "submittable": false }, "compliance_flags": ["CONSTITUENT_ENTITY_ALLOCATION_MISMATCH", "GIR_COMPOSED", "NOT_SUBMITTABLE_NATIONAL_GATEWAY_VARIES"], "golden_hash": "9b5b5b7919938004f953664da2cf69c4b93df79b6a69f54dcff9e6b5682bb753" } ] }