{
  "tool_id": "art-472-cbcr-builder",
  "kernel_id": "art-472-cbcr-builder",
  "display_name": "OECD Country-by-Country Report Builder",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Builds an OECD BEPS Action 13 Country-by-Country Report XML schema skeleton from a caller-declared Table 1 (jurisdiction revenue/profit/tax/employee/asset data) and Table 2 (constituent-entity list) against a caller-declared, version-pinned Action 13 XML schema version. Runs internal consistency checks -- per-jurisdiction revenue-component sums, employee/asset non-negativity, entity-jurisdiction referential integrity between Table 1 and Table 2 -- and surfaces a profit-with-zero-employees anomaly flag for the downstream §27 review gate. Also produces EU Directive (EU) 2021/2101 and Australian public-CbCR field-subset export modes. NEVER a submission -- not accepted by any national CbCR gateway; each jurisdiction's own portal runs its own additional validation. Comparable-set selection and transfer-pricing judgment stay out of scope (see art-473-interquartile-benchmark for arm's-length range arithmetic). Zero network, zero PII.",
  "control_description": "Builds an OECD BEPS Action 13 Country-by-Country Report XML schema skeleton from a caller-declared Table 1 (jurisdiction revenue/profit/tax/employee/asset data) and Table 2 (constituent-entity list) against a caller-declared, version-pinned Action 13 XML schema version. Runs internal consistency checks -- per-jurisdiction revenue-component sums, employee/asset non-negativity, entity-jurisdiction referential integrity between Table 1 and Table 2 -- and surfaces a profit-with-zero-employees anomaly flag for the downstream §27 review gate. Also produces EU Directive (EU) 2021/2101 and Australian public-CbCR field-subset export modes. NEVER a submission -- not accepted by any national CbCR gateway; each jurisdiction's own portal runs its own additional validation. Comparable-set selection and transfer-pricing judgment stay out of scope (see art-473-interquartile-benchmark for arm's-length range arithmetic). Zero network, zero PII.",
  "declared_inputs": [],
  "declared_outputs": [
    "art-473-interquartile-benchmark"
  ],
  "kernel_digest": "sha256:62a04a2495b254beb4938ec0bf7c60631fd7d37bdcb79e12677091656b0cb8ce",
  "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": 75,
  "source_url": "https://ainumbers.co/chaingraph/art-472-cbcr-builder.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}