The CCCTB WG held its seventh meeting over two days.
The first day was in "standard" format with the participation of experts from Member States.
The agenda of the meeting was as follows:
- Adoption of the Agenda
- Report and discussion on progress of the sub-group on Assets and tax Depreciation - Annex.
- Report and discussion on progress of the sub-group on Taxable Income
- Report and discussion on progress of the sub-group on International Aspects
- Discussion on the Working Document "Issues related to Group taxation " (new)
- Discussion on the Working Document "Administrative and Legal Framework " (new)
- Any other business.
Papers were also received from Mr Krister Andersson on behalf of the UNICE CCCTB task force on the Working Document 'Issues related to group taxation ' and 'Administrative and Legal Framework '.
The second day focused on the specific topic of the financial sector and at the morning session was extended to include representatives from the banking, insurance and financial sectors.
The agenda of the meeting was as follows:
- Adoption of the Agenda
- Brief Introduction by the Commission Services of the Working Document "Tax treatment of Financial Institutions "
- Presentation by the EBF and the CEA on their views on the Working Document
- Discussion Member States experts and Associations
- Points for Discussion, introduction of the document by the Commission Services
- Discussion Member States experts
- Any other business
A Paper was also received from European Foundation for public policies - EZAI on the Working Document "Tax treatment of Financial Institutions"