AINumbers.co Pillar Two API
The Pillar Two API from AINumbers.co — 5 operation(s) for pillar two.
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OpenAPI Specification
openapi: 3.2.0
info:
title: AINumbers.co Fintech Intelligence Suite Pillar Two API
version: 1.0.0
description: '**1255 fintech intelligence tools** covering ISO 20022, A2A payments, CFPB §1033, EU AI Act, DORA, MiCA, AML/KYC, BaaS, DLT/tokenization, ESG/climate finance, agentic payments (AP2, ACP, x402, Visa TAP, Mastercard Agent Pay), PQC migration, sanctions screening, and OpenChainGraph v0.4 computation chains.
## Transport
> **The live transport is MCP JSON-RPC 2.0 at `https://mcp.ainumbers.co/mcp` — not REST.**
>
> This OpenAPI file is a **descriptive data-room artifact** — a machine-readable index of all tools and their input/output schemas. The REST paths (`POST /v1/tools/{name}`) described here are a projection; they become functional only if the optional REST shim (Area 2 Path B) is deployed.
>
> To call tools today, connect via the official MCP client SDKs. TypeScript: `@modelcontextprotocol/sdk`. Python: `mcp`.
## Architecture
All tools run **entirely client-side** (browser JavaScript). Zero PII. Zero server calls after page load. Deterministic, reproducible outputs. Licensed CC BY 4.0.
OpenChainGraph v0.4 compute-binding nodes additionally run **server-side on the MCP Worker** and emit verifiable artifacts with `execution_hash` (WebCrypto SHA-256 over RFC 8785 canonical JSON).'
contact:
name: Post Oak Labs
url: https://postoaklabs.com
email: tim@postoaklabs.com
license:
name: CC BY 4.0
url: https://creativecommons.org/licenses/by/4.0/
servers:
- url: https://ainumbers.co
description: Static browser-based tool host (DreamHost). Tools run client-side — no REST gateway is active on this origin. See x-mcp for the live MCP endpoint.
tags:
- name: Pillar Two
paths:
/v1/tools/classify_pillar_two_side_by_side_scope:
post:
operationId: classify_pillar_two_side_by_side_scope
summary: Pillar Two Side-by-Side Scope Classifier
description: 'Classifies a declared MNE group and jurisdiction fact pattern against the Qualified SbS Regime and Qualified UPE Regime conditions set out in Chapter 5 of the OECD Side-by-Side Package (Inclusive Framework on BEPS, approved and declassified 5 January 2026). Every verdict names the condition that governs it, and any fact the rule needs but the caller did not declare is reported as undeclared and sets manual_review_required rather than being defaulted or inferred. Rule thresholds, effective dates and Central Record listings are declared versioned inputs, never constants embedded in the page: the publication itself names no jurisdiction, and provides instead that qualifying jurisdictions are listed on the Central Record. Classification of the declared fact pattern only. It does not determine whether any group falls inside or outside the scope of anything, and it is not tax advice.
**Tool URL:** https://ainumbers.co/tools/627-pillar-two-side-by-side-scope-classifier.html
**AP2/Policy Mandate export:** yes'
tags:
- Pillar Two
requestBody:
required: true
content:
application/json:
schema:
type: object
required:
- group_facts
properties:
rule_parameters:
type: object
description: Declared versioned thresholds, dates and Central Record listings
group_facts:
type: object
description: UPE jurisdiction, fiscal year commencement, and the two election flags
jurisdiction_facts:
type: object
description: Declared facts about the UPE jurisdiction's domestic and worldwide tax systems
responses:
'200':
description: Successful tool execution result
content:
application/json:
schema:
type: object
properties:
sbs_available:
type: string
enum:
- MET
- NOT_MET
- ND
description: SbS Safe Harbour conditions on the declared facts. ND means at least one needed fact was not declared.
upe_available:
type: string
enum:
- MET
- NOT_MET
- ND
description: UPE Safe Harbour conditions on the declared facts
manual_review_required:
type: boolean
description: True whenever any condition could not be classified because a needed fact was absent, or two declared routes disagree
undeclared_count:
type: integer
description: Number of conditions left unclassified for want of a declared fact
sbs_group_conditions:
type: array
description: 'Per condition: reference, condition text, status, note'
upe_group_conditions:
type: array
description: 'Per condition: reference, condition text, status, note'
sbs_regime_conditions:
type: array
description: The four Qualified SbS Regime conditions, Ch5 box item 3
upe_regime_conditions:
type: array
description: The Qualified UPE Regime conditions, Ch5 paragraph 34 box item 2 and paragraphs 37 to 38
domestic:
type: array
description: The three eligible domestic tax system requirements, Ch5 box item 4
worldwide:
type: array
description: The five eligible worldwide tax system requirements, Ch5 box item 5
x-mcp-tool-name: classify_pillar_two_side_by_side_scope
x-tool-url: https://ainumbers.co/tools/627-pillar-two-side-by-side-scope-classifier.html
x-source: manifest
x-ap2-export: true
/v1/tools/globe_etr_jurisdiction_calculator:
post:
operationId: globe_etr_jurisdiction_calculator
summary: GloBE ETR Jurisdiction Calculator
description: 'OECD Pillar Two GloBE ETR per jurisdiction. GloBE ETR = Adjusted Covered Taxes / GloBE Income (Art. 5.1.1). Minimum rate: 15%. SBIE deduction: qualifying payroll × transitional rate + qualifying tangible assets × transitional rate (Art. 5.3). Identifies jurisdictions below 15% for top-up tax computation (T474). ⚠ US-HQ groups exempt from IIR/UTPR per January 2026 OECD side-by-side package. First stage of the Pillar Two GloBE composer chain. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.
**Tool URL:** https://ainumbers.co/tools/473-globe-etr-jurisdiction-calculator.html
**AP2/Policy Mandate export:** yes'
tags:
- Pillar Two
requestBody:
required: true
content:
application/json:
schema:
type: object
properties:
fy:
type: integer
description: Reporting fiscal year (2023 or later); selects the Article 9.2 SBIE rates
jurisdictions:
type: array
description: List of jurisdictions with GloBE income data
items:
type: object
properties:
jur:
type: string
description: ISO-3 jurisdiction code (e.g. DE, IE, SG)
income:
type: number
description: GloBE income (m)
taxes:
type: number
description: Adjusted covered taxes (m)
payroll:
type: number
description: Qualifying payroll (m); used for SBIE
assets:
type: number
description: Qualifying tangible assets (m); used for SBIE
sbie_payroll_rate_pct:
type: number
description: Optional SBIE payroll rate % override; blank uses the year's Article 9.2 payroll rate (10.0 to 5.8 over FY2023-FY2032; 5.0 from FY2033)
required:
- jur
- income
- taxes
required:
- jurisdictions
responses:
'200':
description: Successful tool execution result
content:
application/json:
schema:
type: object
properties:
jurisdictions:
type: array
description: Per-jurisdiction ETR, SBIE, net income, top-up rate, indicative top-up
total_income_m:
type: number
total_taxes_m:
type: number
aggregate_etr:
type: number
low_etr_count:
type: number
description: Count of jurisdictions below 15% ETR
x-mcp-tool-name: globe_etr_jurisdiction_calculator
x-tool-url: https://ainumbers.co/tools/473-globe-etr-jurisdiction-calculator.html
x-source: manifest
x-ap2-export: true
/v1/tools/topup_tax_qdmtt_calculator:
post:
operationId: topup_tax_qdmtt_calculator
summary: Top-up Tax / QDMTT Calculator
description: 'OECD Pillar Two top-up tax per jurisdiction. Top-up tax = (15% − ETR) × GloBE income net SBIE (Art. 5.2.1). Allocates top-up tax across QDMTT (Art. 11.3), IIR (Art. 2.1), and UTPR (Art. 2.4). ⚠ US-HQ groups exempt from IIR and UTPR per January 2026 OECD side-by-side package. Consumes T473 ETR outputs. Feeds T476 GIR Builder. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.
**Tool URL:** https://ainumbers.co/tools/474-topup-tax-qdmtt-calculator.html
**AP2/Policy Mandate export:** yes'
tags:
- Pillar Two
requestBody:
required: true
content:
application/json:
schema:
type: object
properties:
parent_hq:
type: string
description: Parent HQ ISO-3 code — use 'US' to apply IIR/UTPR exemption
fy:
type: integer
description: Reporting fiscal year; recorded with the result. SBIE is an entered input, so the fiscal year does not change the arithmetic.
jurisdictions:
type: array
items:
type: object
properties:
jur:
type: string
income:
type: number
description: GloBE income (m)
taxes:
type: number
description: Covered taxes (m)
sbie:
type: number
description: SBIE (m) from T473
qdmtt_enacted:
type: boolean
description: True if jurisdiction has enacted QDMTT
qdmtt_rate_pct:
type: number
description: QDMTT rate % (typically 15)
required:
- jur
- income
- taxes
- sbie
required:
- parent_hq
- jurisdictions
responses:
'200':
description: Successful tool execution result
content:
application/json:
schema:
type: object
properties:
jurisdictions:
type: array
description: Per-jurisdiction ETR, top-up amount, QDMTT, IIR, UTPR
total_topup_m:
type: number
total_qdmtt_m:
type: number
total_iir_m:
type: number
total_utpr_m:
type: number
us_exempt:
type: boolean
x-mcp-tool-name: topup_tax_qdmtt_calculator
x-tool-url: https://ainumbers.co/tools/474-topup-tax-qdmtt-calculator.html
x-source: manifest
x-ap2-export: true
/v1/tools/pillar_two_safe_harbour_checker:
post:
operationId: pillar_two_safe_harbour_checker
summary: Pillar Two Safe Harbour Checker
description: 'OECD Pillar Two transitional CbCR safe harbour eligibility checker (OECD agreed guidance, December 2022). Three transitional tests: (1) de minimis — CbCR revenue < €10M AND PBT < €1M; (2) simplified ETR — CbCR taxes/PBT ≥ threshold (15%/15%/16% for FY2024/2025/2026); (3) routine profits — CbCR PBT ≤ SBIE. Also checks permanent safe harbour (ETR ≥ 15%). Transitional period: FY2024–FY2026. ⚠ US-HQ groups exempt from IIR/UTPR per January 2026 OECD side-by-side package. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.
**Tool URL:** https://ainumbers.co/tools/475-pillar-two-safe-harbour-checker.html
**AP2/Policy Mandate export:** yes'
tags:
- Pillar Two
requestBody:
required: true
content:
application/json:
schema:
type: object
properties:
parent_hq:
type: string
description: Parent HQ ISO-3 code
fy:
type: integer
description: Fiscal year — transitional safe harbours available 2024–2026 only
jurisdictions:
type: array
items:
type: object
properties:
jur:
type: string
rev:
type: number
description: CbCR revenue (m)
pbt:
type: number
description: CbCR profit before tax (m)
taxes:
type: number
description: CbCR covered taxes (m)
globe_etr_pct:
type: number
description: GloBE ETR % from T473
sbie:
type: number
description: SBIE amount (m)
required:
- jur
- rev
- pbt
- taxes
required:
- parent_hq
- fy
- jurisdictions
responses:
'200':
description: Successful tool execution result
content:
application/json:
schema:
type: object
properties:
jurisdictions:
type: array
description: Per-jurisdiction safe harbour eligibility per test
safe_count:
type: integer
unsafe_count:
type: integer
x-mcp-tool-name: pillar_two_safe_harbour_checker
x-tool-url: https://ainumbers.co/tools/475-pillar-two-safe-harbour-checker.html
x-source: manifest
x-ap2-export: true
/v1/tools/gir_builder:
post:
operationId: gir_builder
summary: GloBE Information Return Builder
description: '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'
tags:
- Pillar Two
requestBody:
required: true
content:
application/json:
schema:
type: object
properties:
upe_name:
type: string
description: Synthetic UPE name
upe_jur:
type: string
description: UPE jurisdiction ISO-3
fy:
type: integer
description: Fiscal year
total_rev:
type: number
description: Total consolidated revenue (€m)
entity_count:
type: integer
description: Number of constituent entities
filing_jur:
type: string
description: GIR filing jurisdiction ISO-3
jurisdictions:
type: array
items:
type: object
properties:
jur:
type: string
income:
type: number
taxes:
type: number
etr_pct:
type: number
sbie:
type: number
topup:
type: number
qdmtt:
type: number
safe_harbour:
type: boolean
iir_utpr_exempt:
type: boolean
description: True for US-HQ parent jurisdictions
required:
- jur
- income
- taxes
- etr_pct
required:
- upe_name
- upe_jur
- fy
- total_rev
- jurisdictions
responses:
'200':
description: Successful tool execution result
content:
application/json:
schema:
type: object
properties:
in_scope:
type: boolean
jurisdictions:
type: array
total_income_m:
type: number
total_topup_m:
type: number
total_qdmtt_m:
type: number
x-mcp-tool-name: gir_builder
x-tool-url: https://ainumbers.co/tools/476-gir-builder.html
x-source: manifest
x-ap2-export: true
x-mcp:
transport: MCP JSON-RPC 2.0 (streamable HTTP)
endpoint: https://mcp.ainumbers.co/mcp
protocol_version: '2025-11-25'
authentication: none
registry: co.ainumbers/tools (official MCP registry)
note: Connect any MCP-compatible client (Claude, ChatGPT, custom agent) directly to this endpoint. The REST paths in this file are descriptive only — they do not exist on the live server unless the REST shim is deployed.