Taxation and customs union

Third Meeting of the CCCTB WG June 2, 2005

The CCCTB WG held its third meeting on 2 June 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 Capital Gains and Losses Working Document

5. Any other business.

Papers were also received from Mr Krister Andersson on behalf of the UNICE CCCTB task force on intangible assets , reserves, provisions and liabilities as well as capital gains and losses .

Summary record