Taxation and customs union

Fourth Meeting of the CCCTB WG September 23, 2005

The CCCTB WG held its fourth meeting on 23 September 2005. The agenda of the meeting was as follows:

1 Adoption of the Agenda

2. Report and discussion on progress of sub-group on Assets and Tax Depreciation

3. Report and discussion on progress of sub-group on Liabilities, Reserves and Provisions

4. Discussion on Taxable income Working Document

5. Discussion on Tax balance sheet Working Document

6. Any other business.

A Paper was also received from Mr Krister Andersson on behalf of the UNICE CCCTB task force on the concepts of pooling and individualized tax depreciation.

Summary record