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.