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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 pdf(94 kB)
  2. Discussion on the work, progress to date and future plans for the CCCTB WG pdf(253 kB) Choose translations of the previous link 
    • 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 meetingpdf(175 kB) Choose translations of the previous link  (and annexpdf(110 kB) Choose translations of the previous link  ) 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 pdf(88 kB)
  2. Report on the work, progress to date and future plans for the CCCTB (CCCTB/WP/046pdf(253 kB) Choose translations of the previous link  ) - any further comments following discussion on 12th December 2006
  3. Discussion on the Working Document "The mechanism for sharing the CCCTB" (CCCTB/WP/047pdf(209 kB) Choose translations of the previous link  )
  4. Report and discussion on progress of the sub-group on International Aspects (CCCTB/WP/049pdf(288 kB) Choose translations of the previous link  )
  5. Report and discussion on progress of the sub-group on Group Taxation (CCCTB/WP/048pdf(184 kB) Choose translations of the previous link  )
  6. Discussion on the Working Document "Issues related to business reorganisations" (CCCTB/WP/039pdf(170 kB) Choose translations of the previous link  ) 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/041pdf(210 kB) Choose translations of the previous link  )
  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 CCCTBpdf(87 kB)', from Mr Krister Andersson on behalf of the UNICE CCCTB Task Force on 'business reorganisationspdf(114 kB)' and "The mechanism for sharing the CCCTBpdf(127 kB)" and from Comité Européen des assurances (CEA) on the Delineation and apportionment of an EU consolidated Tax Base for Multi-jurisdictional Corporate Income taxationpdf(291 kB).

Summary recordpdf(166 kB) Choose translations of the previous link  .