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 Agenda with the following changes:
2. Discussion on the work, progress and future programme of the CCCTB WG
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.
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
4. Report on the work, progress and future programme of the CCCTB WG (also on the agenda for 7 th December)
5. Discussion on the Working Document "International aspects in the CCCTB " (new)
6. Discussion on the Working Document "Financial assets " (new)
7. Any other business.