{
  "tool_id": "art-455-globe-sbie-topup",
  "kernel_id": "art-455-globe-sbie-topup",
  "display_name": "GloBE SBIE & Top-up Tax Calculator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_control",
  "purpose": "Computes the OECD Pillar Two substance-based income exclusion (SBIE) for a jurisdiction from a caller-declared payroll-cost figure, tangible-asset carrying value, and a versioned transition-year rate table (payroll % + tangible-asset % looked up by target year, table supplied whole as a policy input -- not hardcoded). Derives excess profit (jurisdictional GloBE income less SBIE, floored at zero), the resulting top-up tax from a caller-supplied top-up-tax percentage, and the final jurisdictional top-up after a QDMTT-paid offset, flagging any QDMTT over-collection informationally. Consumes art-454's jurisdictional GloBE income + top-up-tax-percentage output shape directly and does not recompute an ETR itself, so it also runs standalone. Election choices and GloBE-income adjustments are human judgment and stay upstream. NaN-safe. Zero network, zero PII.",
  "control_description": "Computes the OECD Pillar Two substance-based income exclusion (SBIE) for a jurisdiction from a caller-declared payroll-cost figure, tangible-asset carrying value, and a versioned transition-year rate table (payroll % + tangible-asset % looked up by target year, table supplied whole as a policy input -- not hardcoded). Derives excess profit (jurisdictional GloBE income less SBIE, floored at zero), the resulting top-up tax from a caller-supplied top-up-tax percentage, and the final jurisdictional top-up after a QDMTT-paid offset, flagging any QDMTT over-collection informationally. Consumes art-454's jurisdictional GloBE income + top-up-tax-percentage output shape directly and does not recompute an ETR itself, so it also runs standalone. Election choices and GloBE-income adjustments are human judgment and stay upstream. NaN-safe. Zero network, zero PII.",
  "declared_inputs": [
    "art-454-globe-jurisdictional-etr"
  ],
  "declared_outputs": [],
  "kernel_digest": "sha256:f883e9af5be1a09cf3f90e6d98b8452905bbef712f381adef50876f7ee4a44ab",
  "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": 76,
  "source_url": "https://ainumbers.co/chaingraph/art-455-globe-sbie-topup.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}