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 |
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