{
  "tool_id": "art-365-compute-globe-topup-tax",
  "kernel_id": "art-365-compute-globe-topup-tax",
  "display_name": "GloBE Top-Up Tax & QDMTT Allocation Calculator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "OECD Pillar Two GloBE top-up tax calculator: per-jurisdiction substance-based income exclusion (SBIE), effective tax rate (ETR), and top-up-rate/top-up-amount, then allocates the top-up across QDMTT, IIR, and UTPR (with the OECD January-2026 side-by-side US-HQ IIR/UTPR exemption). Ports the calculation from tools/473-globe-etr-jurisdiction-calculator.html and tools/474-topup-tax-qdmtt-calculator.html into one provable kernel. SBIE payroll/asset rates and the 15% minimum rate are OECD-published transitional table values pinned behind a constants_version field -- a rate change is a version bump, never a silent recompute. Jurisdiction-level QDMTT enactment/rate is caller-supplied, never vendored.",
  "control_description": "OECD Pillar Two GloBE top-up tax calculator: per-jurisdiction substance-based income exclusion (SBIE), effective tax rate (ETR), and top-up-rate/top-up-amount, then allocates the top-up across QDMTT, IIR, and UTPR (with the OECD January-2026 side-by-side US-HQ IIR/UTPR exemption). Ports the calculation from tools/473-globe-etr-jurisdiction-calculator.html and tools/474-topup-tax-qdmtt-calculator.html into one provable kernel. SBIE payroll/asset rates and the 15% minimum rate are OECD-published transitional table values pinned behind a constants_version field -- a rate change is a version bump, never a silent recompute. Jurisdiction-level QDMTT enactment/rate is caller-supplied, never vendored.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:3a481b0f96d38911bf043f4c07e950e134cffdf35d28f76599693f41d753e22f",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 63,
  "source_url": "https://ainumbers.co/chaingraph/art-365-compute-globe-topup-tax.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}