{
  "$defs": {
    "CfcDeclaration": {
      "description": "Per-regime CFC declaration for a (parent, subsidiary, period) tuple.",
      "properties": {
        "citation": {
          "description": "Statute or regulation citation.",
          "type": "string"
        },
        "included": {
          "description": "Whether the entity is in scope of CFC inclusion for the period.",
          "type": "boolean"
        },
        "note": {
          "description": "Optional narrative — typically why a passive-income test failed or\nan active-business exemption was invoked.",
          "type": [
            "string",
            "null"
          ]
        },
        "regime": {
          "$ref": "#/$defs/CfcRegime",
          "description": "Which CFC regime applies."
        }
      },
      "required": [
        "regime",
        "included",
        "citation"
      ],
      "type": "object"
    },
    "CfcRegime": {
      "description": "Controlled-foreign-corporation regimes a parent entity may declare its\nforeign subsidiaries against.",
      "oneOf": [
        {
          "const": "de_ast_g",
          "description": "Germany §§7-14 AStG Hinzurechnungsbesteuerung.",
          "type": "string"
        },
        {
          "const": "us_subpart_f",
          "description": "US Subpart F (IRC §§ 951-965).",
          "type": "string"
        },
        {
          "const": "us_gilti",
          "description": "US Global Intangible Low-Taxed Income (IRC § 951A).",
          "type": "string"
        },
        {
          "const": "uk_cfc",
          "description": "UK Controlled Foreign Companies (TIOPA 2010 Part 9A).",
          "type": "string"
        },
        {
          "const": "fr209b",
          "description": "France Article 209 B CGI.",
          "type": "string"
        },
        {
          "const": "nl_cfc",
          "description": "Netherlands CFC rules (Article 13ab Vpb).",
          "type": "string"
        },
        {
          "const": "jp_cfc",
          "description": "Japan CFC rules (Sotsuzei).",
          "type": "string"
        },
        {
          "const": "it_cfc",
          "description": "Italy CFC rules (Article 167 TUIR).",
          "type": "string"
        }
      ]
    },
    "DbaTreaty": {
      "description": "Double-taxation agreement between the entity's tax residency and\nanother jurisdiction.",
      "properties": {
        "citation": {
          "description": "Citation (e.g. `\"DBA Germany-USA 1989\"`).",
          "type": "string"
        },
        "mli_modifications": {
          "description": "Multilateral Instrument articles that modify this DBA, when applicable.",
          "items": {
            "type": "string"
          },
          "type": "array"
        },
        "other_country": {
          "$ref": "#/$defs/IsoCountry",
          "description": "The treaty partner country."
        },
        "signed_date": {
          "$ref": "#/$defs/IsoDate",
          "description": "Date the treaty was signed."
        },
        "withholding_dividends_pct": {
          "description": "Withholding tax rate on dividends per the treaty (in percent).",
          "format": "double",
          "maximum": 100.0,
          "minimum": 0.0,
          "type": [
            "number",
            "null"
          ]
        },
        "withholding_interest_pct": {
          "description": "Withholding tax rate on interest.",
          "format": "double",
          "maximum": 100.0,
          "minimum": 0.0,
          "type": [
            "number",
            "null"
          ]
        },
        "withholding_royalties_pct": {
          "description": "Withholding tax rate on royalties.",
          "format": "double",
          "maximum": 100.0,
          "minimum": 0.0,
          "type": [
            "number",
            "null"
          ]
        }
      },
      "required": [
        "other_country",
        "citation",
        "signed_date"
      ],
      "type": "object"
    },
    "IsoCountry": {
      "description": "ISO 3166-1 alpha-2 country code.",
      "pattern": "^[A-Z]{2}$",
      "type": "string"
    },
    "IsoCurrency": {
      "description": "ISO 4217 currency code.",
      "pattern": "^[A-Z]{3}$",
      "type": "string"
    },
    "IsoDate": {
      "description": "ISO 8601 date (YYYY-MM-DD).",
      "format": "date",
      "type": "string"
    },
    "MonetaryAmount": {
      "description": "A monetary value with currency.",
      "properties": {
        "amount": {
          "format": "double",
          "type": "number"
        },
        "currency": {
          "$ref": "#/$defs/IsoCurrency"
        }
      },
      "required": [
        "amount",
        "currency"
      ],
      "type": "object"
    },
    "ParticipationExemption": {
      "description": "Participation-exemption regime applicable to dividends received by the\nentity from qualifying subsidiaries.",
      "properties": {
        "citation": {
          "description": "Statute citation (e.g. `\"§ 8b KStG\"`, `\"IRC § 245A\"`).",
          "type": "string"
        },
        "holding_period_months": {
          "description": "Minimum holding period (months) required to qualify.",
          "format": "int32",
          "type": [
            "integer",
            "null"
          ]
        },
        "holding_threshold_pct": {
          "description": "Minimum holding threshold (percent) to qualify.",
          "format": "double",
          "maximum": 100.0,
          "minimum": 0.0,
          "type": [
            "number",
            "null"
          ]
        },
        "regime": {
          "description": "Which participation-exemption regime applies. Free-form citation key\nto allow rare regimes (e.g. `\"de_kstg_8b\"`, `\"us_drd_245a\"`,\n`\"uk_ctsa_2010_s931a\"`, `\"nl_deelnemingsvrijstelling\"`, `\"fr_regime_des_societes_meres\"`).",
          "type": "string"
        }
      },
      "required": [
        "regime",
        "citation"
      ],
      "type": "object"
    },
    "PathRef": {
      "description": "Path-based cross-reference relative to .corpospec/ root.\nPattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`",
      "pattern": "^[a-z0-9_-]+(/[a-z0-9_.-]+)+$",
      "type": "string"
    }
  },
  "$id": "https://corpospec.com/schemas/v0.16.0/tax-profile.schema.json",
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "additionalProperties": false,
  "description": "Cross-border tax profile per entity per fiscal year.\n\nOne record per entity. The fiscal-year scoping lives on the parent\n`ConsolidationGroup.fiscal_year_end`; this profile is a steady-state\ndeclaration that gets revised on material change (CFC inclusion flip,\nnew DBA, Pillar Two threshold crossed).",
  "properties": {
    "cfc_status": {
      "description": "Per-regime CFC determinations.",
      "items": {
        "$ref": "#/$defs/CfcDeclaration"
      },
      "type": "array"
    },
    "dba_treaties": {
      "description": "Active double-taxation agreements relevant to this entity.",
      "items": {
        "$ref": "#/$defs/DbaTreaty"
      },
      "type": "array"
    },
    "entity": {
      "$ref": "#/$defs/PathRef",
      "description": "The subject entity."
    },
    "id": {
      "$ref": "#/$defs/PathRef",
      "description": "PathRef identifier, conventionally\n`entity/tax-profile/<entity-slug>`."
    },
    "note": {
      "description": "Free-form note.",
      "type": [
        "string",
        "null"
      ]
    },
    "participation_exemption": {
      "anyOf": [
        {
          "$ref": "#/$defs/ParticipationExemption"
        },
        {
          "type": "null"
        }
      ],
      "description": "Participation-exemption regime, when applicable."
    },
    "pillar_two_inscope": {
      "description": "OECD Pillar Two in-scope flag (GloBE rules apply to groups with\n€750M+ consolidated revenue in 2 of 4 preceding fiscal years).\nRequired field once Pillar Two is in force for the consolidation\nparent; null otherwise.",
      "type": [
        "boolean",
        "null"
      ]
    },
    "pillar_two_jurisdiction_etr": {
      "description": "Per GloBE Art. 5 jurisdiction effective tax rate, expressed as a\npercent. Used to compute top-up tax against the 15% minimum.",
      "format": "double",
      "maximum": 100.0,
      "minimum": 0.0,
      "type": [
        "number",
        "null"
      ]
    },
    "pillar_two_top_up_tax": {
      "anyOf": [
        {
          "$ref": "#/$defs/MonetaryAmount"
        },
        {
          "type": "null"
        }
      ],
      "description": "Reportable top-up tax under Pillar Two."
    },
    "place_of_effective_management": {
      "anyOf": [
        {
          "$ref": "#/$defs/IsoCountry"
        },
        {
          "type": "null"
        }
      ],
      "description": "OECD Model Tax Convention Art. 4(3) tie-breaker — diverges from\n`tax_residency` for dual-resident entities (e.g. incorporated in DE\nbut managed from CH)."
    },
    "tax_consolidation_group": {
      "anyOf": [
        {
          "$ref": "#/$defs/PathRef"
        },
        {
          "type": "null"
        }
      ],
      "description": "PathRef into the entity that is the head of the corporate\ntax-consolidation group (DE körperschaftsteuerliche Organschaft /\nUS consolidated return / FR intégration fiscale)."
    },
    "tax_residency": {
      "$ref": "#/$defs/IsoCountry",
      "description": "Country of tax residency for corporate income tax purposes."
    },
    "vat_group": {
      "anyOf": [
        {
          "$ref": "#/$defs/PathRef"
        },
        {
          "type": "null"
        }
      ],
      "description": "PathRef into the entity that is the head of the VAT group, when\nthis entity is part of an Organschaft / UK VAT group / Italy IVA di\ngruppo."
    }
  },
  "required": [
    "id",
    "entity",
    "tax_residency"
  ],
  "title": "TaxProfile",
  "type": "object",
  "x-corpospec-pillar": "financials"
}