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
09/01/61	FC/WP14(61)1	WP14 - FC - OEEC	AT, SE	En	-	New Draft Article and its Commentary
08/07/61	FC/M(61)4	FC - OEEC	-	Fr	V/ 6	Discussion on report FC/WP14(61)1, adoption and amendments of the various sub-paragraphs of paragraph 1
18/09/61	FC/WP14(61)2	WP14 - FC - OEEC	AT, SE	En	-	Definition of the terms "person" and "company"; definition of the term "profits"
29/09/61	FC/M(61)5	FC - OEEC	-	Fr	IV/ 4	Discussion on report FC/WP14(61)2
08/01/62	FC/WP14(62)1	WP14 - FC - OECD	AT SE	En	~/1-10	Consideration of expressions to be defined, and draft definitions + commentary. The term "profits" intentionally left undefined.
26/01/62	TFD/FC/137	WP14 - FC - OECD	US DE GR	Fr & En	-	Amendments to Art. 3, 28, 30, 31 proposed by WP14 in FC/WP14(62)2 are adopted by the FC.
19/02/62	FC/M/(62)1	FC	-	Fr	II / 4-5	Changes to defintions of "person" and "company" suggested by WP14 in FC/WP14(62)1 dated 06/01/62 approved; Austrian delegate points out that difficulties may arise from the definition of an "enterprise"
19/02/62	FC/M/(62)1	FC	-	Fr	§ / 4	Conflicting definitions of undefined terms in domestic laws of contracting states should be resolved by MAP.
28/02/62	FC/WP14(62)2	WP14 - FC - OECD	AT SE	En	§ / 3	Report prepared by WP14 in the light of the discussions of the FC at its last session in January, 1962; latest version of Article 3, and Commentary.
09/04/62	FC(62)1	FC	CH US	En	§ / 3, 5-7	Amendments to Art. 3 proposed by WP14 in FC/WP14(62)2 dated 28/02/62 adopted by the FC.
11/04/62	FC/M(62)2 Part I	FC - OECD	-	Fr	A, B(a), 2, 3, 4	Definitions left unchanged, definition of "professional services" should be included in the separate article for income from professional services. Commentary on Art. 3 slightly altered.
08/06/62	FC/M(62)3	FC	-	Fr	VI / 10	Final text of the Article is adopted by the FC.
21/02/63	FC(63)2	FC - OECD	-	En & Fr	§ / 7	Latest draft model convention.
22/05/63	TFD/FC/158	FC - OECD	US	En	I / 1-2 (App)	US Criticism: the definition of "an enterprise of a contracting state" cannot be viewed as a definition. Problems may arise - need to clearly define the expression "enterprise".
06/02/67	TFD/FC/208	FC - OECD	-	En	§ / 10-11	Analysis of conformity with or deviation from 1963 Draft OECD Model in tax treaties signed between July 1963 and July 1966.
28/02/67	TFD/FC/209	FC - OECD	NO SE UK	-	§ / 4	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 there be a definition of “international traffic” ? 2. Should there be a definition of the territorial scope of the Convention with a reference, when appropriate, to the continental shelf ?
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	NO SE UK BE	En & Fr	§ / 4	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	NO SE UK BE DE	En & Fr	§ / 7-9	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	GR JP NO	En & Fr	§ / 7	New WP29 comprising GR JP NO formed for working on Article 8, including the definition of international traffic, and profits from dredging, hauling, etc. in high seas.
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	§ / 16-17	Analysis of conformity with or deviation from 1963 Draft OECD Model in tax treaties signed between 01/07/63 and 01/01/67.
16/05/69	DAF/FC/69.8	FC - OECD	-	En	16-20/20-23	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.
27/06/69	FC/WP30(69)1	WP30 - FC - OECD	AT CH	En	53-71 / 17-22	Considerations of WP30 pertaining to 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-f / 2-3	Discussion of WP30's work on Articles 3 of the 1963 OECD Draft contained in FC/WP30(69)1 dt 27/06/69: "Enterprise", "International traffic", continental shelf, "National", "Resident", "Contracing State" discussed.
04/06/70	FC(70)1	FC - OECD	-	En	16-20 / 17-19	Analysis of deviations of actual tax treaties 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 / 6	Proposals for the amendment of Article 3 and commentaries thereon, which were agreed to by the Fiscal Committee
05/03/71	DAF/FC/71.5	FC - OECD	-	Fr	(b) / 5	Note on the discussions at the 38th session of the FC, examining WP29's report contained in FC/WF29(71)1: Scope of international traffic.
24/05/71	DAF/FC/71.6	FC - OECD	-	-	III / 6-7	Notes of discussions at the 39th session of the FC: Examination of the 3rd Report of WP29 conatined in [FC/WP29(71)2 dt 08/04/71 + Corrigendum dt 20/04/71]: Scope of international traffic.
17/06/71	CFA/WP1(71)3	WP1 - CFA - OECD	-	En & Fr	§ / 2-3, 9-11	Latest version of Article and Commentaries. Includes commentary on the meaning of the word "enterprise".
22/06/71	DAF/CFA/WP1(72)1.3	WP1 - CFA - OECD	-	?	II / 4-7	WP1's decision to amend the 1963 OECD Draft according upon the examination of the 4th Report of WG29 [contained in CFA/WP1(71)2 dt 11/06/71 and 22/06/71] on the taxation of shipping and air transport profits.
23/09/71	DAF/CFA/WP1/71.5	WP1 - CFA - OECD	-	En	V / 2	Invitation of comments about the changes proposed to Articles 3 and 8 about "international traffic" and taxation of profits of shipping and air transport enterprises.
28/09/71	CFA/WP1(71)5	WP1 - CFA - OECD	-	En	§ / 3	Changes to the text and commentary of Article 3.
10/11/71	CFA(71)10	CFA - OECD	-	Fr & En	§ / 2-3, 12-14	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, 13-16	Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
26/01/73	DAF/CFA/WP1/73.2	WG28 - WP1 - CFA - OECD	-	En	6 /3	The definition of “Nationals”in Article 24 §2 was general and did not prejudice the application of other articles. The group recommended to reflect this definition on Article 3.
15/09/73	CFA/VP1(73)9	WG30 - WP1 - CFA - OECD	-	Fr	13 / 5-9	The treatment of Partnerships under the Provisions of the OECD Model Convention, Is a Partnership a "Person"?
14/01/74	DAF/CFA/WP1(74)2	WP1 - CFA - OECD	-	Fr	III / 3	Countries reservations and Working Party amendments to the 2nd report of Working Group  No. 28, CFA/WP1(73)11 of 5th November, 1973
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	§ / 7	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	-	-	§  / 10	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	§ / 10	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	II / 5	The document contains the main differences between the OECD and the United States Model Convention
03/05/84	DAFFE/CFA/WP1/84.5	WP1 - CFA - OECD	-	Fr	Annex I/ 5	Discussion on the ruling by the Canadian Supreme Court on the interpretation of undefined terms
29/01/87	DAFFE/CFA/WP1/87.3	WP1 - CFA - OECD	-	En	-	The document lists several issues related to the referance in the MC to domestic legislation and the extent to which such legislation can override the treaty
21/07/88	DAFFE/CFA/WP1/88.7	WP1 - CFA - OECD	-	Fr	-	Report on the provisions of the 1977 MC which should  be reviewed
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	§ / 4	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/WP1/89.3 rev3	WP1 - CFA - OECD	-	En	§ / 4	3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988.
26/04/91	DAFFE/CFA/WP1/M(91)1	WP1 - CFA - OECD	-	En	VI / 6	Revision of the 1977 Model;  The Interpretation of terms not defined in the Commentaries was adopted without change.
09/08/93	DAFFE/CFA/WP1(93)5	WP1 - CFA - OECD	-	En	I,A/ 2,11	The application of the model tax convention to partnerships, trusts and other non-corporate entities
26/08/94	DAFFE/CFA/WP1/MR(93)5/REV1	WP1 - CFA - OECD	-	-	§ / 22-25	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
04/11/94	DAFFE/CFA/WP1/MR(94)17	WP1 - CFA - OECD	-	En	III (4) / 5	Conflict of Qualifications; 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/M(94)2	WP1 - CFA - OECD	-	En	V / 5	Domestic law and meaning of undefined terms, definition of national; discussion of the document DAFFE/CFA/WP1/MR(94)2/REV3 (The 1995 Update)
08/11/94	DAFFE/CFA/WP1(94)9	WP1 - CFA - OECD	-	En	§ / 4,12,14,35	The document contains the probable texts and 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	12-16 / 3	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!	IID / 8	Preparing for the 1995+update; International consensus on the meaning of undefined terms
19/12/95	DAFFE/CFA(95)16	CFA - OECD	-	-	§ / 4	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	IH / 6,7	Meaning of "enterprise", International consensus on the meaning of undefined terms; Interaction between Articles 7 and 21; Working party proposals for the 1995+ update to the model tax convention
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
01/02/96	DAFFE/CFA/WP1/MR(96)3	WP1 - CFA - OECD	-	En	9-12/ 3	Discussion of the Steering Group concerning the Definition of international traffic