---
title: "GloBE Jurisdictional ETR Calculator"
method: POST
path: "/v1/tools/compute_globe_jurisdictional_etr"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# GloBE Jurisdictional ETR Calculator

`POST /v1/tools/compute_globe_jurisdictional_etr`

## Request

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

Computes a jurisdiction's OECD Pillar Two (GloBE) effective tax rate from caller-declared constituent-entity financial data: sums entity-level GloBE income/loss to a jurisdictional net (Art 3.1), sums entity-level adjusted covered taxes (Art 4), and divides to get the ETR. If the jurisdictional net is a GloBE loss, no ETR is computed and the jurisdiction is flagged rather than divided by a non-positive base. Top-up tax percentage = max(0, minimum_rate - ETR); minimum_rate defaults to the Art 5.1 15% rate but is taken as a versioned policy-parameter input, not hardcoded. Election flags (de minimis, stock-based comp, aggregate deferred-tax adjustment) are caller-declared policy parameters -- this kernel echoes which elections were declared, it does not decide them; election judgment and DTA characterization stay with the filer. First node in the GloBE annual cycle, feeding the substance-based income exclusion / top-up node (art-455) and, downstream, the safe-harbour tests (art-456) and GIR composer (art-457). Pure arithmetic aggregation only. NaN-safe. Zero network, zero PII.

**Tool URL:** https://ainumbers.co/chaingraph/art-454-globe-jurisdictional-etr.html

## Request body

- object
  - `aggregate_deferred_tax_adjustment` boolean, required
  - `de_minimis_election` boolean, required
  - `entities` unknown[], required
    - unknown
  - `jurisdiction_name` unknown, required
  - `minimum_rate` number, required
  - `stock_based_comp_election` boolean, required

## Response `200`

Successful tool execution result

- object
  - `adjusted_covered_taxes` integer
  - `declared_elections` object
    - `aggregate_deferred_tax_adjustment` boolean
    - `de_minimis_election` boolean
    - `stock_based_comp_election` boolean
  - `entities` object[]
    - `covered_taxes` integer
    - `entity_name` string
    - `net_income_or_loss` integer
  - `entity_count` integer
  - `etr` number
  - `jurisdiction_name` string
  - `jurisdictional_globe_income` integer
  - `minimum_rate` number
  - `net_globe_income_or_loss` integer
  - `no_etr_computed` boolean
  - `top_up_tax_amount` integer
  - `top_up_tax_percentage` number

---

[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)