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Form Center FOR EXTERNAL DEGREES & PROFESSIONAL LEARNING (CED PL) SEUSS, University Park, Olivia. Stamp Size Photo Tel: +94 67 20 52801 EXAMINATION ENTRY FORM, g;GBJ;IMG; G+USG;GLS;JD;, j;JLD;, if;FG;GL;Ls;s
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CEDPL stands for Country-by-Country Reporting (CbCR) Entity Definitions and Procedures. It is used by multinational enterprises to report their income, taxes paid, and other indicators of economic activity on a country-by-country basis.
Multinational enterprises with a total consolidated group revenue of EUR 750 million or more in the previous fiscal year are required to file CEDPL.
CEDPL can be filled out electronically through the designated tax authority's online portal. The reporting entity must provide detailed information about its operations in each tax jurisdiction where it operates.
The purpose of CEDPL is to enhance transparency and allow tax authorities to assess transfer pricing risks and other base erosion and profit shifting issues.
CEDPL typically requires information on revenue, profit before income tax, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets other than cash and cash equivalents in each tax jurisdiction where the multinational enterprise operates.
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