---
title: "GloBE Information Return (GIR) Composer"
method: POST
path: "/v1/tools/compose_globe_gir"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# GloBE Information Return (GIR) Composer

`POST /v1/tools/compose_globe_gir`

## Request

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

Assembles the OECD GloBE Information Return (GIR) data model for one MNE group / fiscal year by combining the outputs of art-454 (jurisdictional ETR), art-455 (SBIE / top-up), and art-456 (transitional safe harbour tests) into the GIR's jurisdictional-summary shape: per-jurisdiction ETR, SBIE, top-up tax, safe-harbour status, and the constituent-entity allocation split. Exports in two forms: an OECD GIR XML rendering (schema version pinned as a versioned policy_parameters input -- this tool does not chase draft schema revisions) and a form-shaped JSON mirror, both carrying the composed execution_hash in their metadata. Every jurisdiction row where safe_harbour_met is true is composed with top-up forced to zero (deemed_zero_topup), consistent with art-456; jurisdictions with no safe-harbour test result compose the raw art-454/455 top-up figures unchanged. This tool assembles and formats only -- it recomputes nothing upstream (ETR, SBIE, and safe-harbour verdicts are trusted inputs from their own nodes) and its XML/JSON export is explicitly marked NOT-SUBMITTABLE, since national filing gateways vary in accepted schema version and transport. Pure data assembly and templating. NaN-safe. Zero network, zero PII.

**Tool URL:** https://ainumbers.co/chaingraph/art-457-globe-gir-composer.html

## Request body

- object
  - `fiscal_year` unknown, required
  - `gir_schema_version` unknown, required
  - `jurisdictions` unknown[], required
    - unknown
  - `mne_group_name` unknown, required

## Response `200`

Successful tool execution result

- object
  - `fiscal_year` integer
  - `gir_schema_version` string
  - `gir_xml_summary` object
    - `fiscal_year` integer
    - `jurisdiction_count` integer
    - `mne_group_name` string
    - `root_element` string
    - `schema_version` string
  - `jurisdiction_rows` object[]
    - `allocation_sum_ok` boolean
    - `composed_topup_tax` integer
    - `constituent_entities` object[]
      - `allocated_topup_tax` integer
      - `allocation_share` number
      - `entity_name` string
    - `deemed_zero_topup` boolean
    - `jurisdiction_code` string
    - `jurisdictional_etr` number
    - `raw_topup_tax` integer
    - `safe_harbour_status` string
    - `sbie_amount` integer
  - `jurisdictions_not_evaluated` integer
  - `jurisdictions_with_deemed_zero` integer
  - `mne_group_name` string
  - `submittable` boolean
  - `total_topup_tax` 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)
