---
title: "Pillar Two Side-by-Side Scope Classifier"
method: POST
path: "/v1/tools/classify_pillar_two_side_by_side_scope"
tags: ["Pillar Two", "GloBE", "side-by-side", "SbS Safe Harbour", "UPE Safe Harbour", "Qualified SbS Regime", "Central Record", "IIR", "UTPR", "QDMTT", "OECD", "scope classification"]
---

# Pillar Two Side-by-Side Scope Classifier

`POST /v1/tools/classify_pillar_two_side_by_side_scope`

## Request

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

Classifies a declared MNE group and jurisdiction fact pattern against the Qualified SbS Regime and Qualified UPE Regime conditions set out in Chapter 5 of the OECD Side-by-Side Package (Inclusive Framework on BEPS, approved and declassified 5 January 2026). Every verdict names the condition that governs it, and any fact the rule needs but the caller did not declare is reported as undeclared and sets manual_review_required rather than being defaulted or inferred. Rule thresholds, effective dates and Central Record listings are declared versioned inputs, never constants embedded in the page: the publication itself names no jurisdiction, and provides instead that qualifying jurisdictions are listed on the Central Record. Classification of the declared fact pattern only. It does not determine whether any group falls inside or outside the scope of anything, and it is not tax advice.

**Tool URL:** https://ainumbers.co/tools/627-pillar-two-side-by-side-scope-classifier.html
**AP2/Policy Mandate export:** yes

## Request body

- object
  - `rule_parameters` object: Declared versioned thresholds, dates and Central Record listings
  - `group_facts` object, required: UPE jurisdiction, fiscal year commencement, and the two election flags
  - `jurisdiction_facts` object: Declared facts about the UPE jurisdiction's domestic and worldwide tax systems

## Response `200`

Successful tool execution result

- object
  - `sbs_available` 'MET' | 'NOT_MET' | 'ND': SbS Safe Harbour conditions on the declared facts. ND means at least one needed fact was not declared.
  - `upe_available` 'MET' | 'NOT_MET' | 'ND': UPE Safe Harbour conditions on the declared facts
  - `manual_review_required` boolean: True whenever any condition could not be classified because a needed fact was absent, or two declared routes disagree
  - `undeclared_count` integer: Number of conditions left unclassified for want of a declared fact
  - `sbs_group_conditions` unknown[]: Per condition: reference, condition text, status, note
    - unknown
  - `upe_group_conditions` unknown[]: Per condition: reference, condition text, status, note
    - unknown
  - `sbs_regime_conditions` unknown[]: The four Qualified SbS Regime conditions, Ch5 box item 3
    - unknown
  - `upe_regime_conditions` unknown[]: The Qualified UPE Regime conditions, Ch5 paragraph 34 box item 2 and paragraphs 37 to 38
    - unknown
  - `domestic` unknown[]: The three eligible domestic tax system requirements, Ch5 box item 4
    - unknown
  - `worldwide` unknown[]: The five eligible worldwide tax system requirements, Ch5 box item 5
    - unknown

---

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