Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
27/05/57 |
FC/WP2(57)1 |
WP2 - FC - OEEC |
DK, LU |
En |
Article I/ 2 |
Draft Article on Fiscal Domicile and its Commentary |
03/03/59 |
FC/WP14(59)1 |
WP14 - FC - OEEC |
AT, SE |
En |
|
Report containing Draft Article and Commentary |
15/05/59 |
FC/M(59)2 |
FC - OEEC |
|
Fr |
V/ 10 |
Amendments to the Article in report FC/WP14(59)1 |
19/01/60 |
FC/WP14(60)1 |
WP14 - FC - OEEC |
AT, SE |
En |
|
Draft Article and its Commentary |
20/02/60 |
FC/M(60)1 |
FC - OEEC |
|
Fr |
III/ 7 |
Adoption with a relevant amendment to the Article in report
FC/WP14 (60)1 |
14/03/60 |
FC(60)1 |
FC - OEEC |
|
Fr & En |
|
Text of the Article with its Commenary as adopted by the
Committee |
26/04/60 |
TFD/FC/89 (Corr) |
FC - OEEC |
|
Fr & En |
|
New draft paragraphs of the Commentary |
25/05/60 |
FC(60)2 |
FC - OEEC |
|
Fr |
|
Text of the Article as drafted by the Drafting Group |
21/07/60 |
C(60)157 (Final) |
Council - OEEC |
|
- |
|
Final text of the Article |
26/01/62 |
TFD/FC/137 (1st Revision) |
Drafting Group - FC - OECD |
- |
Fr & En |
§/6-7 |
Article text revised. |
21/02/63 |
FC(63)2 |
FC - OECD |
- |
En & Fr |
§ / 6 |
Latest draft model convention. |
08/09/64 |
TFD/FC/173 |
FC - OECD |
JP |
En |
§ / 1 |
Questions by the Japanese Delegation concerning the 1963 Draft
OECD Model. |
14/11/66 |
TFD/FC/202 |
FC - OECD |
- |
En & Fr |
B / 3 |
Questions rainsed by Japan: reference: FC/WP25(66)1, §6–10,
15–19; FC/M(66)1 page 5; FC/M(66)2
pages 4–5 |
06/02/67 |
TFD/FC/208 |
FC - OECD |
- |
En |
§ / 5- 6 |
Analysis of conformity with or deviation from 1963 Draft OECD
Model in tax treaties signed between July 1963 and July 1966. |
13/03/67 |
TFD/FC/210 |
FC - OECD |
- |
En & Fr |
A / 2 |
On what articles, if any, should Article 1 have a limitative
effect? (in particular Articles 19 and 24). |
21/07/67 |
TFD/FC/218 |
FC - OECD |
CA |
En & Fr |
§ / 4 |
Consolidated list of comments made on the OECD Draft
Convention, on which future action may be required. Supercedes TFD/FC/202 dt
14/11/66, TFD/FC/209 dt 28/02/67, TFD/FC/210 dt 13/03/67, and TFD/FC/216 dt
09/05/67. |
25/07/67 |
TFD/FC/219 |
FC - OECD |
DE IE SE |
En & Fr |
§ / 7 |
New WP28 comprising DE IE & SE formed for working on
Articles 1, 4, 14-20 & 21, including issues of annuities and residence of
diplomats. |
25/07/67 |
TFD/FC/219 |
FC - OECD |
AU CH |
En & Fr |
§ / 7 |
New WP30 comprising AU & CH formed for working on Articles
2, 3, 6, 13, 22, and questions concerning partnerships (Art. 1). |
16/09/67 |
TFD/FC/222 |
FC - OECD |
- |
En |
§ / 10-11 |
Analysis of conformity with or deviation from 1963 Draft OECD
Model in tax treaties signed between 01/07/63 and 01/01/67. |
21/06/68 |
FC/WP28(68)1 |
WP28 - FC - OECD |
DK IE SE |
En |
3-6 / 1-2 |
1st Report of WP28: not inclined to suggest any amendments of
Article 1. |
19/12/68 |
FC/WP28(68)2 |
WP28 - FC - OECD |
DK IE SE |
En |
- |
2nd Report of WP28: Analysis of the interaction of Article 1
with Articles 19, 20, and 24. |
16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
7-10 / 12-15 |
Preliminary analysis of devaitions from the 1963 Draft in tax
treaties signed between 01/07/63 and 01/01/69 - supercedes TFD/FC/222 of
16/09/67. |
30/05/69 |
FC/WP28(68)2 (corr) |
WP28 - FC - OECD |
DK IE SE |
En |
- |
Corrigendum to 2nd Report of WP28: Analysis of the interaction
of Article 1 with Articles 19, 20, and 24. |
04/06/70 |
FC(70)1 |
FC - OECD |
- |
En |
7-10 / 12-13 |
Analysis of deviations of actual tax treaties concluded
amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD
Draft. |
17/06/71 |
CFA/WP1(71)3 |
WP1 - CFA - OECD |
- |
En & Fr |
§ / 2, 7 |
Latest version of Article and Commentaries. |
23/09/71 |
DAF/CFA/WP1/71.5 |
WP1 - CFA - OECD |
- |
En |
VII / 3 |
WG28 to submit its report on Arts. 1, 4, 14-21 by the end of
the year. |
10/11/71 |
CFA(71)10 |
CFA - OECD |
- |
Fr & En |
§ / 2, 10 |
Revised text of Article and Commentary as unanimously approved
by the Fiscal Committee or by WP1. |
10/02/72 |
CFA(71)10 (1st Revision) |
CFA - OECD |
- |
En & Fr |
§ / 4, 11 |
Revised text of Article and Commentary as adopted by WP1
during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised. |
26/02/73 |
CFA/WP6(73)1 |
WP6 - CFA - OECD |
|
Fr |
13 / 3 |
Abuse of conventions by Multinational Enterprises |
01/03/73 |
DAF/CFA/2584 |
WP1 - CFA - OECD |
|
Fr |
§ / 8-9 |
(Non- Discrimination of
PE) Extension to permanent establishments of the benefit of double taxation
conventions concluded with third States |
26/01/76 |
CFA/M(77)1 |
CFA - OECD |
|
En |
3 / 2 |
Decisions taken concerning the 1963 draft double taxation
convention [CFA(76)7 parts I to IV) |
05/11/76 |
DAF/CFA/WP1/76.19 |
WP1 - CFA - OECD |
|
En & Fr |
§ / 3 |
The revised texts of
the Commentaries on the thirty Articles of the 1963 Draft Convention |
22/11/76 |
CFA (76)7 PART II |
WP1 - CFA - OECD |
|
- |
§ / 8 |
Revision on the Articles, Commentaries and Reservations of the
1963 Draft Double Taxation convention |
02/12/76 |
CFA(76)7, Part I |
WP1 - CFA - OECD |
|
- |
|
PART 1: An examination of the historical background,
implementation of the 1963 model convention , 1977 model convention,
commentaries and articles, multilateral conventions |
10/12/76 |
CFA(76)7 PART II (Corr) |
WP1 - CFA - OECD |
|
- |
|
The document contains corrections to the texts issued on 22nd
November, 1976 CFA (76)7 PART II |
30/12/76 |
CFA(76)7, Part IV |
WP1 - CFA - OECD |
|
- |
§ / 2 |
Part 4: Reservations on the Articles |
01/03/77 |
CFA (76)7part2rev1 |
WP1 - CFA - OECD |
|
Fr & En |
§ / 8 |
1st revision and final
texts of the articles of the 1977 model double taxation convention adopted by
the committee on fiscal affairs on 18th january 1977 |
07/03/77 |
CFA(76)7part1rev1 |
WP1 - CFA - OECD |
|
En & Fr |
|
1st revision and final version of Part I CFA(76)7, Part I |
11/03/77 |
CFA(76)7part4rev1 |
WP1 - CFA - OECD |
|
En & Fr |
§ / 2 |
1st revision and final version of Part 4 of the document
CFA(76)7: Reservations on the Articles |
07/10/77 |
DAF/CFA/WP1/77.12 |
WP1 - CFA - OECD |
US |
En |
1 / 4 |
The document contains the main differences between the OECD
and the United States Model Convention |
28/03/83 |
DAFFE/CFA/WP1/83.5 |
WP1 - CFA - OECD |
|
En |
|
BIAC's note on treaty entitlement to third country residents:
whether it should be retricted in order to avoid improper use of tax
conventions and the effect on international investments |
25/01/84 |
CFA/WD/84.6 |
CFA - OECD |
|
- |
III/ 5 |
UN guidelines against tax evasion and avoidance |
12/10/87 |
DAFFE/CFA/WP1/M(87)2 |
WP1 - CFA - OECD |
|
En |
IX/ 5 |
Discussion on document DAFFE/CFA/WP1/87.14 and on triangular
cases and possible solutions |
09/02/89 |
DAFFE/CFA/WP1/89.3 |
WP1 - CFA - OECD |
|
En |
|
The note reproduces the observations and reservations to the
1977 MC |
09/08/89 |
DAFFE/CFA/WP1(89)3rev1 |
WP1 - CFA - OECD |
|
En |
|
The note reproduces the observations and reservations to the
1977 MC |
29/01/90 |
DAFFE/CFA/WP1/89.3rev2 |
WP1 - CFA - OECD |
|
En |
§ / 2 |
2nd Revision of the Observations and Reservations of the 1977
Model Convention; Answers received from the letter CFA(88)254 of 3rd October
1988. |
22/03/90 |
DAFFE/CFA/WP1/89.3rev3 |
WP1 - CFA - OECD |
|
En |
§ / 2 |
3rd Revision of the Observations and Reservations of the 1977
Model Convention; Answers received from the letter CFA(88)254 of 3rd October
1988. |
09/08/93 |
DAFFE/CFA/WP1(93)5 |
WP1 - CFA - OECD |
|
En |
1 / 2 |
The application of the model tax convention to partnerships,
trusts and other non-corporate entities |
31/05/94 |
DAFFE/CFA/WP1(94)1/REV1 |
WP1 - CFA - OECD |
|
En |
21-30 / 6-9 |
1st Revision of the document DAFFE/CFA/WP1(94)1;
Changes to the commentary resulting from the taxation of new financial
instruments and alternative solutions. |
14/06/94 |
DAFFE/CFA/WP1(94)1/REV2 |
WP1 - CFA - OECD |
|
En |
21-30 / 6-9 |
2nd Revision of the document DAFFE/CFA/WP1(94)1;
Changes to the commentary resulting from the taxation of new financial
instruments and alternative solutions. |
26/08/94 |
DAFFE/CFA/WP1/MR(93)5/REV1 |
WP1 - CFA - OECD |
|
- |
§ / 15-21 |
1st Revision of the Drafting improvements to the introduction,
title page, article 1, and article 3 of the model tax convention and the
commentaries thereon |
08/11/94 |
DAFFE/CFA/WP1(94)9 |
WP1 - CFA - OECD |
|
En |
§ / 12,23 |
Introduction, title page, and articles 1 and 3 ;The document
contains the probable texts of the 1995 Update and additional items that have
not been formally agreed |
23/08/95 |
DAFFE/CFA/WP1/WD(95)17 |
WP1 - CFA - OECD |
|
En |
8,9 / 2 |
Changes to the OECD model tax convention and its commentaries
from 1977-1995 |
12/09/95 |
DAFFE/CFA/WP1/MR(95)2/REV3 |
WP1 - CFA - OECD |
|
En! |
IC / 4 |
Preparing for the 1995+update; The document contains issues
which positive action is recommended and issues that should be closed without
further action |
19/12/95 |
DAFFE/CFA(95)16 |
CFA - OECD |
|
- |
§ / 3 |
1995 changes to the OECD Model Convention and changes to the
observation and reservation |
20/12/95 |
DAFFE/CFA/WP1(95)5/REV3 |
WP1 - CFA - OECD |
|
En |
IB ,IIE / 3,12 |
Conforming the French and English Versions of the Commentary
on Article 1; Working party proposals for the 1995+ update to the model tax
convention |
05/02/96 |
DAFFE/CFA/WP1(96)5 |
WP1 - CFA - OECD |
|
En |
8,9 / 2,3 |
Next update to the Model Tax Convention: possible contents,
changes to the commentary, changes to reservations and proposed timetable |
26/08/96 |
DAFFE/CFA/WP1(96)17 |
WP1 - CFA - OECD |
|
En |
Ic,IVB/ 7,23 |
Proposals for the next update to the model tax convention |
11/02/97 |
DAFFE/CFA/WP1(97)6 |
WP1 - CFA - OECD |
|
En |
B3 / 4 |
Changes to the Articles of fall 1997 update to the Model Tax Convention |
10/07/97 |
DAFFE/CFA/WP1/M(97)1 |
WP1 - CFA - OECD |
|
En |
VIC / 5 |
Discussion of WP1 concerning changing “and” to “or” in
paragraph 17 of the Commentary document DAFFE/CFA/WP1(96)17, |
|
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