OECD Country-by-Country Report Builder

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.

Tool URL: https://ainumbers.co/chaingraph/art-472-cbcr-builder.html AP2/Policy Mandate export: yes