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CELDMSDepartment of the Army 75011U. S. Army Corps of Engineers
Engineer
Pamphlet
75011Washington, DC 203141000Maintenance of Supplies and Equipment
PROCEDURAL PAMPHLET FOR MATERIEL
MAINTENANCE POLICIESDistribution
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What is celd-ms?
CELD-MS stands for Country-by-Country External Layered Disclosure - Multinational Entity Summary.
Who is required to file celd-ms?
Multinational entities meeting certain criteria are required to file celd-ms.
How to fill out celd-ms?
CELD-MS can be filled out online through the designated tax authority's portal or software.
What is the purpose of celd-ms?
The purpose of celd-ms is to provide tax authorities with detailed information about the global allocation of income, taxes paid, and other indicators of the economic activity of multinational entities.
What information must be reported on celd-ms?
Information such as revenues, profits, taxes paid, and other financial indicators for each jurisdiction where the multinational entity operates.
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