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Taxation and Customs Union

EU Joint Transfer Pricing Forum: meeting of 9th June 2011

  1. Adoption of the Agenda (doc JTPF/011/REV1/2011/EN )
  2. Adoption of Rules of Procedure of the JTPF (doc JTPF/012/REV1/2011/EN )
  3. Information by the Commission Services on current ongoing issues:
    3. (i) 2010 Communication on the work of the JTPF
    3. (ii) Completion of SME Report (doc JTPF/001/FINAL/2011 and Annex doc JTPF/001/annex/2011 )
    3. (iii) Information on the adoption of the CCCTB and brief update
    3. (iv) Follow-up to the public consultation
  4. Discussion on the future JTPF work programme (doc JTPF/016/2011/EN ):
    4. (i) Monitoring of work during the next Forum mandate
    4. (ii) Items carried-over from the 2007 work programme (doc JTPF/013/2007/EN )
    – Cost Contribution Arrangements (see point 5)
    – Reserve Items:
    - Alternative dispute resolution
    - Risk Assessment
    4. (iii) Suggestions/Proposals received from Private Sector Members:
    a) Business contributions on:
    – Is the protection of a (EU) taxpayer to double taxation subject to limitation?
    – Compensating adjustments and year end adjustments
    – Secondary adjustments, a risk of double taxation within the EU (doc JTPF/15/2010/EN ) and document on secondary adjustments
    b) Specific issues of Arbitration Convention
    c) Avoidance of double taxation uncertainties (doc JTPF/005/BACK/2011 )
    4. (iv) Suggestions/Proposals from Member States:
    – Belgian contribution on Article 7 of DTAs and the Arbitration Convention (doc JTPF/006/BACK/2011 )
    4. (v) Other issues: on the basis of additional contributions by JTPF members
  5. Cost Contribution Arrangements (see point 4):
    5. (i) Secretariat discussion document (doc JTPF/16/2010/EN )
    5. (ii) Business Members' example of a CCA (doc JTPF/14/2010/EN )
    5. (iii) Background information on CCAs (doc JTPF/003/BACK/2010/EN )
  6. Monitoring:
    6. (i) Statistics on the number of open cases under the Arbitration Convention as of 31/12/2009 (doc JTPF/004/REV1/BACK/2011/EN ) and possible additional information on pending cases (doc JTPF/014/BACK/2011 )
    6. (ii) APA table on the availability of an APA procedure for 2009 and 2010 (doc JTPF/013/REV1/BACK/2011/EN
    6. (iii) List of independent persons of standing eligible to become members of the advisory commission (doc JTPF/010/BACK/REV15/2005/EN )
  7. Any other business:
    Next meeting date: 26 October 2011.
  8. Minutes of 10 February 2011 Meeting (doc JTPF/010/2011/EN )