Taxation and customs union

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Ninth Meeting of the CCCTB WG December 12-13, 2006

The CCCTB WG held its ninth meeting on two days. The first day its format was extended to include academics and representatives from the business sector. The agenda of the meeting was as follows:

  1. Adoption of the Agenda
  2. Discussion on the work, progress to date and future plans for the CCCTB WG
    • 2.1 Taxable Income
    • 2.2 International Aspects
    • 2.3 Personal Scope
    • 2.4 Consolidation/Group Taxation
    • 2.5 Financial Assets (including participation exemption and dividends)
    • 2.6 Administrative and Legal Framework
    • 2.7 Consolidated Tax Base Sharing Mechanism
    • 2.8 Future work
  3. Any other business.

Record of the meeting (and annex ) prepared by the Chair (Commission)

The second day the WG had its "standard" format with the participation of delegates from Member States. The agenda of the meeting was as follows:

  1. Adoption of the Agenda
  2. Report on the work, progress to date and future plans for the CCCTB (CCCTB/WP/046 ) - any further comments following discussion on 12th December 2006
  3. Discussion on the Working Document "The mechanism for sharing the CCCTB" (CCCTB/WP/047 )
  4. Report and discussion on progress of the sub-group on International Aspects (CCCTB/WP/049 )
  5. Report and discussion on progress of the sub-group on Group Taxation (CCCTB/WP/048 )
  6. Discussion on the Working Document "Issues related to business reorganisations" (CCCTB/WP/039 ) and Report by the Commission Services on the written comments received from Member States on the Working Document
  7. Discussion on the Working Document "Related parties in the CCCTB" (CCCTB/WP/041 )
  8. Report by the Commission Services on the written comments received from Member States on the Working Document "Dividends"
  9. Any other business

Due to time constraint the report by the Commission Services on the written comments received from Member States on the Working Document "Personal Scope of the CCCTB" has been postponed to the March meeting.

Papers were also received from the European Business Initiative on Taxation (EBIT) on 'Contribution to the Commission on the CCCTB', from Mr Krister Andersson on behalf of the UNICE CCCTB Task Force on 'business reorganisations' and "The mechanism for sharing the CCCTB" and from Comité Européen des assurances (CEA) on the Delineation and apportionment of an EU consolidated Tax Base for Multi-jurisdictional Corporate Income taxation.

Summary record .