{
  "tool_id": "art-454-globe-jurisdictional-etr",
  "kernel_id": "art-454-globe-jurisdictional-etr",
  "display_name": "GloBE Jurisdictional ETR Calculator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_control",
  "purpose": "Computes a jurisdiction's OECD Pillar Two (GloBE) effective tax rate from caller-declared constituent-entity financial data: sums entity-level GloBE income/loss to a jurisdictional net (Art 3.1), sums entity-level adjusted covered taxes (Art 4), and divides to get the ETR. If the jurisdictional net is a GloBE loss, no ETR is computed and the jurisdiction is flagged rather than divided by a non-positive base. Top-up tax percentage = max(0, minimum_rate - ETR); minimum_rate defaults to the Art 5.1 15% rate but is taken as a versioned policy-parameter input, not hardcoded. Election flags (de minimis, stock-based comp, aggregate deferred-tax adjustment) are caller-declared policy parameters -- this kernel echoes which elections were declared, it does not decide them; election judgment and DTA characterization stay with the filer. First node in the GloBE annual cycle, feeding the substance-based income exclusion / top-up node (art-455) and, downstream, the safe-harbour tests (art-456) and GIR composer (art-457). Pure arithmetic aggregation only. NaN-safe. Zero network, zero PII.",
  "control_description": "Computes a jurisdiction's OECD Pillar Two (GloBE) effective tax rate from caller-declared constituent-entity financial data: sums entity-level GloBE income/loss to a jurisdictional net (Art 3.1), sums entity-level adjusted covered taxes (Art 4), and divides to get the ETR. If the jurisdictional net is a GloBE loss, no ETR is computed and the jurisdiction is flagged rather than divided by a non-positive base. Top-up tax percentage = max(0, minimum_rate - ETR); minimum_rate defaults to the Art 5.1 15% rate but is taken as a versioned policy-parameter input, not hardcoded. Election flags (de minimis, stock-based comp, aggregate deferred-tax adjustment) are caller-declared policy parameters -- this kernel echoes which elections were declared, it does not decide them; election judgment and DTA characterization stay with the filer. First node in the GloBE annual cycle, feeding the substance-based income exclusion / top-up node (art-455) and, downstream, the safe-harbour tests (art-456) and GIR composer (art-457). Pure arithmetic aggregation only. NaN-safe. Zero network, zero PII.",
  "declared_inputs": [],
  "declared_outputs": [
    "art-455-globe-sbie-topup"
  ],
  "kernel_digest": "sha256:b6c161f165c164256e1d59d3de2d7b967aa272e972f8ad8d17648dbb1066ab78",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-24",
  "last_validated": "2026-07-24",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 32,
  "source_url": "https://ainumbers.co/chaingraph/art-454-globe-jurisdictional-etr.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}