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Fifth Meeting of the CCCTB WG December 7-8, 2005

The CCCTB WG held its fifth 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 Agendapdf(17 kB) Choose translations of the previous link  with the following changes:

2. Discussion on the work, progress and future programme of the CCCTB WGpdf(284 kB) Choose translations of the previous link 

2. 1. Introduction and background information

2. 2. Accounting Standards

2. 3. General Principles

2. 4. Assets and tax depreciation and capital gains on depreciable assets

2. 5. Liabilities, provisions and reserves

2. 6. Taxable Income

2. 7. Future work

3. Any other business.

Record of the meeting prepared by the Chair (Commission)pdf(171 kB) Choose translations of the previous link 

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 Agendapdf(17 kB) Choose translations of the previous link 

2. Report and discussion on progress of the sub-group on Liabilities, Reserves and Provisionspdf(182 kB) Choose translations of the previous link 

3. Report and discussion on progress of the sub-group on Taxable Incomepdf(174 kB) Choose translations of the previous link 

4. Report on the work, progress and future programme of the CCCTB WGpdf(284 kB) Choose translations of the previous link  (also on the agenda for 7 th December)

5. Discussion on the Working Document "International aspects in the CCCTBpdf(260 kB) Choose translations of the previous link  " (new)

6. Discussion on the Working Document "Financial assetspdf(206 kB) Choose translations of the previous link  " (new)

7. Any other business.

Summary recordpdf(165 kB) Choose translations of the previous link