GloBE SBIE & Top-up Tax Calculator

Computes the OECD Pillar Two substance-based income exclusion (SBIE) for a jurisdiction from a caller-declared payroll-cost figure, tangible-asset carrying value, and a versioned transition-year rate table (payroll % + tangible-asset % looked up by target year, table supplied whole as a policy input -- not hardcoded). Derives excess profit (jurisdictional GloBE income less SBIE, floored at zero), the resulting top-up tax from a caller-supplied top-up-tax percentage, and the final jurisdictional top-up after a QDMTT-paid offset, flagging any QDMTT over-collection informationally. Consumes art-454's jurisdictional GloBE income + top-up-tax-percentage output shape directly and does not recompute an ETR itself, so it also runs standalone. Election choices and GloBE-income adjustments are human judgment and stay upstream. NaN-safe. Zero network, zero PII.

Tool URL: https://ainumbers.co/chaingraph/art-455-globe-sbie-topup.html