Date Document Institution MCC Or Lan § / Pages Summary
24/05/56 TFD/FC/2 FC - OEEC - - - List of the five Working Parties, of the subjects covered by each of them and of the Member Countries composing each of them
16/10/56 FC/WP3(56)1 WP3 - FC - OEEC IT, CH Fr - Analysis of the problem and of the different solutions in the existing Conventions; proposals of the WP 
08/12/56 FC/M(56)2prov WP3 - FC - OEEC - Fr & En VI/ 6 Discussion on the proposals submitted by WP3 
10/01/57 FC/WP3(57)1 WP3 - FC - OEEC IT, CH Fr - Double version of the Draft Article by the Italian and Swiss Delegates respectively and their Commentaries; similar provisions from existing agreements are provided
08/02/57 FC/M(57)1 WP3 - FC - OEEC - Fr III/ 4 - 5 Comments and amendments to the Draft Article submitted by the Swiss Delegation
02/05/57 FC/WP3(57)2 WP3 - FC - OEEC IT, CH Fr - Analysis of the field of application as regards taxes of the existing double taxation conventions, a Draft Article and its Commentary are provided
03/07/57 FC/M(57)2 WP3 - FC - OEEC - Fr V/ 5 Amendments to the Draft Article (FC/WP3(57)2)
17/10/57 FC(57)1 WP3 - FC - OEEC IT, CH Fr I(B)/ 2 Draft Article and its Commentary adopted by the Fiscal Committee at its fourth session on 4th June, 1957
06/01/58 FC/M(58)1 WP3 - FC - OEEC - Fr VIII/ 8 The Committee approves the Draft Article in report FC/(57)1
13/02/58 FC(58)2 WP3 - FC - OEEC - Fr - Report on the work of the Committee and the results achieved; the text of the Article is provided in the annex, with an introductory explanation before
19/03/58 TFD/FC/32rev FC - OEEC - Fr & En II/ 3 Suggestions for the Drafting Group on how to draft the Model and specific articles
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.
05/08/64 FC(64)1 FC - OECD JP En §1 / 1 Japan reserves the right to conclude tax treaties only for taxes on income and not on capital - as taxes on capital only levied by local authorities and not by the State itself.
06/02/67 TFD/FC/208 FC - OECD - En § / 7-9 Analysis of conformity with or deviation from 1963 Draft OECD Model in tax treaties signed between July 1963 and July 1966.
27/02/67 TFD/FC/208 (ANNEX) FC - OECD - En § / 3 Analysis of conformity with or deviation from 1963 Draft OECD Model in tax treaties protocols signed between July 1963 and July 1966.
28/02/67 TFD/FC/209 FC - OECD UK AT - § / 3 Observations of member countries about difficulties in the 1963 OECD Draft Convention on income and capital.
13/03/67 TFD/FC/210 FC - OECD - En & Fr A / 2 1. Should para. 1 and 2 of Article 2 be omitted ? 2. Should the list of taxes in para.3 be exhaustive or illustrative?
13/03/67 TFD/FC/210 FC - OECD - En & Fr B / 3 Outstanding problems of drafting in the 1963 OECD Draft Convention.
09/05/67 TFD/FC/216 FC - OECD UK AT En & Fr § / 3 Observations of member countries about difficulties in the 1963 OECD Draft Convention on income and capital. This document supercedes TFD/FC/209 of 28th February, 1967.
21/07/67 TFD/FC/218 FC - OECD UK AT CA US En & Fr § / 5-6 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 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 § / 12-15 Analysis of conformity with or deviation from 1963 Draft OECD Model in tax treaties signed between 01/07/63 and 01/01/67.
16/09/67 TFD/FC/222 FC - OECD - En § / 108 Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
16/05/69 DAF/FC/69.8 FC - OECD - En 11-15/16-19 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.
16/05/69 DAF/FC/69.8 FC - OECD - En 203/163 Preliminary analysis of devaitions from the 1963 Draft in protocols signed between 01/07/63 and 01/01/69 - supercedes TFD/FC/222 of 16/09/67.
27/06/69 FC/WP30(69)1 WP30 - FC - OECD AT CH En 2-52 / 2-16 Considerations of WP30 pertaining to Art. 2 of the 1963 Draft based on observations of delegates of member countries and analyses of existing tax treaties.
29/12/69 DAF/FC/69.17 FC - OECD En a-h / 1-2 Discussion of WP30's work on Article 2 of the 1963 OECD Draft contained in FC/WP30(69)1 dt 27/06/69: omission of paras. 1 and 2; local taxes, taxes on total amount of wages; "subsequently imposed"; notification of changes; and impact of future changes in fiscal legislation discussed.
04/06/70 FC(70)1 FC - OECD - En 11-15/14-16 Analysis of deviations of actual tax treaties concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
04/06/70 FC(70)1 FC - OECD - En 203 / 126 Analysis of deviations of protocols concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
16/12/70 DAF/FC/7Q.14 FC - OECD - En C / 5-6 Proposals for the amendment of Article 2 and commentaries thereon, which were agreed to by the Fiscal Committee.
17/06/71 CFA/WP1(71)3 WP1 - CFA - OECD - En & Fr § / 2, 7-9 Latest version of Article and Commentaries.
10/11/71 CFA(71)10 CFA - OECD - Fr & En § / 2, 10-12 Revised text of Article and Commentary as unanimously approved by the Fiscal Committee or by Working Party N° 1.
10/02/72 CFA(71)10 (1st Revision) CFA - OECD - En & Fr § / 4, 11-13 Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
26/01/76 CFA/M(77)1 CFA - OECD - En 3 / 2 Decitions 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 § / 5 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
04/03/77 CFA(76)7 Part III (Corr) WP1 - CFA - OECD - En & Fr 2 / 3 The document observations made by Member countries to the Commentary
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 2 / 5 The document contains the main differences between the OECD and the United States Model Convention 
15/09/86 DAFFE/CFA/WP1/86.8 WP1 - CFA - OECD - En 2 / 14 BIAC's review of tax issues related to specific articles of the 1977 OECD MC
08/01/87 DAFFE/CFA/86.25 CFA - OECD - En 2 / 10 BIAC's review of tax issues related to specific articles of the 1977 OECD MC; the document is submittee to the CFA for information
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 § / 3 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 § / 3 3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988. 
26/08/94 DAFFE/CFA/WP1/MR(94)11  WP1 - CFA - OECD - En - Interpretation of article 2; the problems described by Canada and the United States in their Note and the additional problems that were raised during the discussion at the March meeting.
07/09/94 DAFFE/CFA/WP1/MR(94)8  WP1 - CFA - OECD - En § / 2 The document contains the amendments to the observations and reservations for inclusion in the 1995 update to the model tax convention 
04/11/94 DAFFE/CFA/WP1/MR(94)17 WP1 - CFA - OECD - En III (3) / 5 Article 2 (Taxes Covered); Discussion of the issues (Preparing for the 1995 update) of the note DAFFE/CFA/WP1/MR(94)6/REV1 
08/11/94 DAFFE/CFA/WP1(94)9  WP1 - CFA - OECD - En § / 14 The document contains the probable reservations 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 10,11,93 / 3,10 Changes to the OECD model tax convention and its commentaries from 1977-1995 and Current issues being considered by working party
19/12/95 DAFFE/CFA(95)16  CFA - OECD - - § / 19 1995 changes to the OECD Model Convention and changes to the observation and reservation
14/01/96 DAFFE/CFA/WP1(96)1  WP1 - CFA - OECD - En § / 6 Comments of the BIAC on the Model Tax Convention to Working Party 1
23/10/96 DAFFE/CFA/WP1(96)19  WP1 - CFA - OECD - En C / 6 New proposals by the steering group on the Model Tax Convention 
21/02/97 DAFFE/CFA/WP1(97)3  WP1 - CFA - OECD - En C / 4,5 New proposals by the steering group; Interaction between articles 2 and 4 
22/08/97 DAFFE/CFA/WP1(97)14  WP1 - CFA - OECD - En IIIH / 16 Interaction between articles 2 and 4  ; Proposals for the next update to the Model Tax Convention