---
title: "GloBE Transitional Safe Harbour Test Evaluator"
method: POST
path: "/v1/tools/evaluate_globe_safe_harbour_tests"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# GloBE Transitional Safe Harbour Test Evaluator

`POST /v1/tools/evaluate_globe_safe_harbour_tests`

## Request

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

Evaluates a jurisdiction against the OECD Pillar Two Transitional CbCR Safe Harbour (Dec 2022 Agreed Administrative Guidance): the de minimis test (CbCR revenue < EUR 10m AND profit before tax < EUR 1m, both versioned thresholds), the simplified ETR test (simplified covered taxes / profit before tax >= the fiscal-year transition rate -- 15% for 2023/2024, 16% for 2025, 17% for 2026, versioned rate table; auto-passes when profit before tax is non-positive since ETR is undefined), and the routine profits test (profit before tax <= the caller-supplied substance-based income exclusion amount). Safe harbour is met if ANY ONE of the three tests passes, in which case the jurisdiction's top-up tax is deemed zero. Returns each test as an independently gated pass/fail verdict with its own reasoning, plus the overall safe_harbour_met / deemed_zero_topup flags. Pure arithmetic threshold comparisons only -- elections, DTA characterization, and the SBIE amount itself are HUMAN JUDGMENT and enter only as policy_parameters; SBIE is not recomputed here (that is art-455's job). NaN-safe. Zero network, zero PII.

**Tool URL:** https://ainumbers.co/chaingraph/art-456-globe-safe-harbour-tests.html

## Request body

- object
  - `de_minimis_profit_threshold_eur` unknown, required
  - `de_minimis_revenue_threshold_eur` unknown, required
  - `fiscal_year` unknown, required
  - `profit_before_tax_eur` unknown, required
  - `revenue_eur` unknown, required
  - `sbie_amount` unknown, required
  - `simplified_covered_taxes` unknown, required
  - `simplified_etr_rate_table` unknown, required

## Response `200`

Successful tool execution result

- object
  - `deemed_zero_topup` boolean
  - `fiscal_year` integer
  - `passing_test_ids` string[]
  - `safe_harbour_met` boolean
  - `tests` object[]
    - `inputs` object
      - `de_minimis_profit_threshold_eur` integer
      - `de_minimis_revenue_threshold_eur` integer
      - `profit_before_tax_eur` integer
      - `revenue_eur` integer
    - `pass` boolean
    - `reasoning` string
    - `test_id` string

---

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