---
title: "GloBE Information Return Builder"
method: POST
path: "/v1/tools/gir_builder"
tags: ["pillar-two", "globe", "gir", "information-return", "oecd", "minimum-tax", "mne", "filing", "jurisdiction", "qdmtt", "sbie", "us-exemption"]
---

# GloBE Information Return Builder

`POST /v1/tools/gir_builder`

## Request

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

OECD GloBE Information Return (GIR) data assembly per the GIR (January 2025), Annex A1. Covers GIR Section 1 (MNE Group Information), Section 2 (Jurisdictional safe harbours and exclusions), Section 3 (GloBE Computations, top-up tax summary). Required for MNE groups with consolidated revenue ≥ €750M. First filing: FY2024 groups, due 30 June 2026. Consumes T473 (ETR), T474 (top-up), T475 (safe harbours). ⚠ US-HQ groups exempt from IIR/UTPR per January 2026 OECD side-by-side package. Final stage of the Pillar Two GloBE composer chain. Tier 1 Policy Mandate JSON + Markdown + CSV. Client-side. Works offline. Zero PII.

**Tool URL:** https://ainumbers.co/tools/476-gir-builder.html
**AP2/Policy Mandate export:** yes

## Request body

- object
  - `upe_name` string, required: Synthetic UPE name
  - `upe_jur` string, required: UPE jurisdiction ISO-3
  - `fy` integer, required: Fiscal year
  - `total_rev` number, required: Total consolidated revenue (€m)
  - `entity_count` integer: Number of constituent entities
  - `filing_jur` string: GIR filing jurisdiction ISO-3
  - `jurisdictions` object[], required
    - `jur` string, required
    - `income` number, required
    - `taxes` number, required
    - `etr_pct` number, required
    - `sbie` number
    - `topup` number
    - `qdmtt` number
    - `safe_harbour` boolean
    - `iir_utpr_exempt` boolean: True for US-HQ parent jurisdictions

## Response `200`

Successful tool execution result

- object
  - `in_scope` boolean
  - `jurisdictions` unknown[]
    - unknown
  - `total_income_m` number
  - `total_topup_m` number
  - `total_qdmtt_m` 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)