---
title: "OECD Country-by-Country Report Builder"
method: POST
path: "/v1/tools/build_cbcr_report"
tags: ["TODO_TAGS_REVIEW"]
---

# OECD Country-by-Country Report Builder

`POST /v1/tools/build_cbcr_report`

## Request

- Base URL: `https://ainumbers.co`
- URL: `https://ainumbers.co/v1/tools/build_cbcr_report`
- Auth: none declared

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

## Request body

- object
  - `schema_version` string
  - `export_mode` 'private_filing' | 'eu_public' | 'au_public'
  - `reporting_entity_name` string
  - `reporting_entity_tin` string
  - `table1_jurisdictions` unknown[]
    - unknown
  - `table2_entities` unknown[]
    - unknown
  - `rounding_tolerance` number

## Response `200`

Successful tool execution result

- object
  - `all_fatal_passed` boolean
  - `anomaly_flags` unknown[]
    - unknown
  - `checks` object[]
    - `description` string
    - `id` string
    - `jurisdiction_code` string
    - `passed` boolean
    - `severity` string
  - `export_mode` string
  - `fatal_failure_count` integer
  - `gate_status` string
  - `jurisdictions` object[]
    - `accumulated_earnings` integer
    - `income_tax_accrued` integer
    - `income_tax_paid` integer
    - `jurisdiction_code` string
    - `number_of_employees` integer
    - `profit_before_tax` integer
    - `stated_capital` integer
    - `tangible_assets` integer
    - `total_revenue` integer
  - `not_submittable` string
  - `orphan_entities` unknown[]
    - unknown
  - `schema_version` string
  - `xml_schema_skeleton` object
    - `reporting_entity` object
      - `entity_name` string
      - `tin` string
    - `root_element` string
    - `schema_version` string
    - `table1_jurisdiction_count` integer
    - `table2_entity_count` integer

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)