| 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 |
|
| 02/10/56 |
FC/WP2(56)1 |
WP2 - FC - OEEC |
DK, LU |
En |
- |
Extensive report on the concept of Fiscal Domicile (natural
persons and companies); examples of similar provisions in existing agreements
are provided in the annex |
|
| 08/12/56 |
FC/M(56)2prov |
WP2 - FC - OEEC |
|
Fr & En |
IV/ 4 - 5 |
Comments on the report submitted by the WP2 on the concept of
Fiscal Domicile |
|
| 27/05/57 |
FC/WP2(57)1 |
WP2 - FC - OEEC |
DK, LU |
En |
- |
Draft Article and its Commentary |
|
| 06/06/57 |
TFD/FC/17 |
WP2 - FC - OEEC |
- |
Fr |
- |
Proposal by the German Delegation |
|
| 03/07/57 |
FC/M(57)2 |
WP2 - FC - OEEC |
- |
Fr |
VI/ 5 - 6 |
Discussion on the Draft Article (FC/WP2(57)1) |
|
| 19/09/57 |
FC/WP2(57)2 |
WP2 - FC - OEEC |
DK, LU |
Fr & En |
- |
Report containing: Draft Article as amended on the basis of
the comments of the Swiss and Dutch Delegations, observations and a proposed
Article by the Swiss Delegation |
|
| 05/11/57 |
FC/M(57)3 |
WP2 - FC - OEEC |
DK, LU |
Fr |
IV/ 5 |
Examination of the report FC/WP2(57)2; discussion on the
definition of Fiscal Domicile |
|
| 05/11/57 |
FC/WP2(57)3 |
WP2 - FC - OEEC |
DK, LU |
En |
- |
New Draft Article and its Commentary |
|
| 26/11/57 |
TFD/FC/27 |
WP2 - FC - OEEC |
DK, LU |
Fr |
- |
Proposal of the WP on the definition of resident and on the
rules to apply in case of dual-residency |
|
| 29/11/57 |
TFD/FC/WP2 |
WP2 - FC - OEEC |
DK, LU |
Fr |
- |
Draft Article adopted by the Committee |
|
| 06/01/58 |
FC/M(58)1 |
WP2 - FC - OEEC |
- |
Fr |
III/ 3 - 4 |
Comments on the report FC/WP2(57)3 |
|
| 10/01/58 |
FC/WP2(58)1 |
WP2 - FC - OEEC |
DK, LU |
En |
- |
Final version of the Draft Article, with its Commentary and
special comments (terminology explanation) |
|
| 13/02/58 |
FC(58)2 |
WP2 - 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 |
IV/ 4 |
Suggestions for the Drafting Group on how to draft the Model
and specific articles |
|
| 29/03/58 |
FC/M(58)2 |
FC - OEEC |
- |
Fr |
VI/ 5 |
Comments and amendments to the report FC/WP2(58)1 |
|
| 16/01/62 |
TFD/FC/138 |
FC - OECD |
CH |
- |
§2 / 1 |
paragraph 2 of draft Article G provided for when a diplomat or
consular staff member is considered to be a resident of the home state. |
|
| 16/01/62 |
TFD/FC/138(1st revision) |
FC - OECD |
CH |
- |
§2 / 1 |
text revised; paragraph 2 of draft Article G provided for when
a diplomat or consular staff member is considered to be a resident of the
home state. |
|
| 17/01/62 |
TFD/FC/140 |
FC - OECD |
DE |
En |
- |
DE response to CH proposal on why reference to 3rd country in
para 2 should be removed, and conditions when a diplomat or consular staff
member should be considered to be a resident of the sending state. |
|
| 17/01/62 |
TFD/FC/139 |
FC - OECD |
FR |
- |
§II / 1 |
Draft proposal from French Delegation for exception to the
residence rule for members of diplomatic and consular missions in Article
G(2). |
|
| 26/01/62 |
TFD/FC/137 (1st Revision) |
FC - OECD |
- |
Fr & En |
§ / 8-9 |
Article text revised |
|
| 19/02/62 |
FC/M(62)1 |
FC - OECD |
- |
Fr |
§ / 2-4 |
Discussion on residence of members of diplomatic and consular
missions. |
|
| 19/02/62 |
FC/M/(62)1 |
FC |
- |
Fr |
§ / 5 |
the words "legal entity" changed to "a person
other than an individual" at the behest of the WP14 |
|
| 21/02/63 |
FC(63)2 |
FC - OECD |
- |
En & Fr |
§ / 8 |
Latest draft model convention. |
|
| 05/08/64 |
FC(64)1 |
FC - OECD |
JP |
En |
§2 / 1 |
Japan tentatively reserves its position on provisions where
the tie-breaker rule can cause it to be the loser state. It also reserves its
positions on other provisions directly or indirectly referring to the POEM. |
|
| 08/09/64 |
TFD/FC/173 |
FC - OECD |
JP |
En |
§ / 2 |
Questions by the Japanese Delegation concerning the 1963 Draft
OECD Model. |
|
| 06/02/67 |
TFD/FC/208 |
FC - OECD |
- |
En |
§ / 12-14 |
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 |
UK AT PT FR |
- |
§ / 5-6 |
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 |
Outstanding problems concerning articles 4 of the 1963 OECD
Draft Convention. |
|
| 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 PT FR BE |
En & Fr |
§ / 5-6 |
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 PT FR BE CH |
En & Fr |
§ / 10-11 |
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. |
|
| 16/09/67 |
TFD/FC/222 |
FC - OECD |
- |
En |
§ / 18-21 |
Analysis of conformity with or deviation from 1963 Draft OECD
Model in tax treaties signed between 01/07/63 and 01/01/67. |
|
| 18/06/68 |
TFD/FC/231 |
FC - OECD |
- |
En! |
§ / 6-7 |
Analysis of conformity with or deviation from the 1963 OECD
Draft Convention in tax treaties between OECD and developing countries. |
|
| 21/06/68 |
FC/WP28(68)1 |
WP28 - FC - OECD |
DK IE SE |
En |
7-15 / 1-2 |
1st Report of WP28: stock taking of deviations in actual tax
treaties - leaves it to the FC to make a call if this calls for further
investigation; some treaties explicitly mention p/s but that is being
addressed by WP30. |
|
| 21/06/68 |
FC/WP28(68)1 |
WP28 - FC - OECD |
DK IE SE |
En |
44-45 / 7-8 |
1st Report of WP28: the beginning of the introduction of the
2nd sentence in Art. 4(1). |
|
| 21/10/68 |
FC(68)1 |
FC - OECD |
- |
En |
7-10 / 6-7 |
Analysis of deviations of actual tax treaties between OECD and
developing countries from July 1963 to July 1967. Includes observations made
by member states on TFD/FC/231 dt
14/06/68. |
|
| 16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
21-31/24-29 |
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 |
204/163-164 |
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. |
|
| 04/06/70 |
FC(70)1 |
FC - OECD |
- |
En |
21-31 / 21-24 |
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 |
204 / 126-127 |
Analysis of deviations of protocols concluded amongst member
countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft. |
|
| 04/11/70 |
FC/WP28(70)1 |
WP28 - FC - OECD |
DK IE SE |
En |
- |
Report on Article 4. |
|
| 17/06/71 |
CFA/WP1(71)3 |
WP1 - CFA - OECD |
- |
En & Fr |
§ / 3, 11 |
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 |
§ / 3-4, 14-18 |
Revised text of Article and Commentary as unanimously approved
by the Fiscal Committee or by Working Party N° 1. |
|
| 23/12/71 |
CFA/WP1(71)7 |
WG28 - WP1 -CFA - OECD |
DK IE SE |
En |
37-41 / 12-15 |
Porposal to resolve the issue of residence of diplomats and
consular personnel by insertinig the second sentence to Article 4(1). |
|
| 07/01/72 |
CFA(71)10 (Corr) |
CFA - OECD |
- |
En & Fr |
B / 3-6 |
Corrigendum to the revised commentaries to Article 4 as
contained in CFA(71)10 dt 10/11/71. |
|
| 25/04/72 |
CFA/WP1(72)5 |
WG28 - WP1 - CFA - OECD |
DK IE SE |
En |
- |
Revised commentary on Article 4 (fiscal domicile). |
|
| 07/07/72 |
DAF/CFA/WP1/72.8 |
CFA - OECD |
- |
Fr |
IV / 4 |
Notes on the 5th meeting of WP1 of the CFA: WP1 examined the
report by WG28 [contained in CFA/WP1(72)5 dt 25/04/72] and it subject to
modifications contained in corrigendum [contained in CFA(71)10 dt 07/01/72. |
|
| 28/07/72 |
DAF/CFA/WP1/72.9 |
WP1 - CFA - OECD |
- |
Fr |
I / 4-5 |
Discussion of Report of WG28 contained in CFA/WP1(71)7 dt
23/12/71 concerning residence issues of diplomats and consular staff. |
|
| 03/01/73 |
CFA/WP1(73)1 |
WG28 - WP1 -CFA - OECD |
DK,IE,SE |
En |
29-32 / 13-14 |
Residence of diplomatic and consular Officials. |
|
| 26/01/73 |
CFA/WP1(73)1rev1 |
WG28 - WP1 -CFA - OECD |
DK,IE,SE |
En |
- |
Revision of the Document CFA/WP1(73)1 |
|
| 12/04/73 |
CFA/WP1(73)4 |
WG28 - WP1 -CFA - OECD |
DK,IR, SE |
En |
26-27 / 9 |
Exlusion of Third Countries Income from the Article. |
|
| 13/04/73 |
CFA/WP1(73)5 |
WG28 - WP1 -CFA - OECD |
DK,IE,SE |
En |
- |
1976 final versions of paragraph 1 of Article 4 and commentary |
|
| 05/06/73 |
DAF/CFA/WP1(73)8 |
WP1 - CFA - OECD |
- |
En |
- |
Amendments of the
Report of Working Group N° 28 (CFA/WP1(73)5 of 13th April, 1973 |
|
| 26/06/73 |
CFA/M(73)2 |
CFA - OECD |
- |
En |
- |
The CFA Adopted the texts prepared by Working Group No 28
[CFA/WP1(73)5 of 13th April, 1973] subject to the amendments mentioned in the
summary of the discussions at the meeting. |
|
| 15/09/73 |
CFA/VP1(73)9 |
WG30 - WP1 - CFA - OECD |
- |
Fr |
14 / 5 |
The treatment of Partnerships (residence) |
|
| 12/11/73 |
CFA/WP1(73 )10 |
WP1 - CFA - OECD |
- |
En & Fr |
- |
Revised text of Articles 4, 7, 10, 16, 17, 19, 24 and 27 of
the Draft Convention and the Commentaries thereon |
|
| 19/12/73 |
CFA(73)15 |
WP1 - CFA - OECD |
- |
En & Fr |
- |
Revised text of Articles 4, 7, 10, 16, 17, 19, 21, 24 and 27
of the 1963 OECD Draft Convention and of the Commentaries thereon and the
proposed amendments to Articles 3, 11 and 12 |
|
| 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 |
|
| 28/02/74 |
CFA/WP1(74)2 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En |
18 / 5 |
The delegate of Sweden mentioned a possible solution for the
problem of double residence of individuals. |
|
| 26/11/74 |
DAF/CFA/74.22 |
CFA - OECD |
- |
En |
12-1/ 4 |
The document discusses whether a Collective Investment
Institution qualifies as a resident entity under Double Taxation Conventions
(DTC's); |
|
| 18/03/75 |
CFA/WP1(74)2 (Add) |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
- |
- |
Addendum to the first report on Articles 23A and 23B
(CFA/WP1(74)2) of February 28, 1974 concerning the double residence |
|
| 12/09/75 |
CFA/WP1(75)5 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En & Fr |
5,6 / 2 |
(The Double residence
Problem and possible soltions) Unsolved problems of elimination of double
taxation a continuation of the document CFA/WP1(74)2 |
|
| 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 |
§ / 9 |
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 |
- |
- |
§ / 12 |
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 |
- |
- |
§ / 4 |
Part 4: Reservations on the Articles |
|
| 01/03/77 |
CFA (76)7part2rev1 |
WP1 - CFA - OECD |
- |
Fr & En |
§ / 12 |
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 |
§ / 4 |
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 |
4 / 6 |
The document contains the main differences between the OECD
and the United States Model Convention |
|
| 10/02/84 |
DAFFE/CFA/WP1/84.1 |
WP1 - CFA - OECD |
- |
En |
14 |
Report by the German Delegation on the improper use of tax
treaties through "base companies" |
|
| 17/09/84 |
DAFFE/CFA/WP1/84.1rev1 |
WP1 - CFA - OECD |
- |
En |
- |
First revision to report DAFFE/CFA/WP1/84.1 |
|
| 12/02/85 |
DAFFE/CFA/WP1/84.1rev2 |
WP1 - CFA - OECD |
- |
En |
- |
Second revision revision to report DAFFE/CFA/WP1/84.1 |
|
| 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 |
|
| 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 |
§ / 5,6 |
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 |
§ / 5,6 |
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 |
D,B/ 3,11 |
The application of the model tax convention to partnerships,
trusts and other non-corporate entities |
|
| 26/08/94 |
DAFFE/CFA/WP1/MR(94)14 |
WP1 - CFA - OECD |
- |
En |
§ / 3 |
The document contains the discussion of drafting the model tax
convention in sex-neutral language |
|
| 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 (5) / 6 |
Sex-Neutral Language; 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 |
Residence of governments and tax-exempt entities; 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 |
§ / 5,14 |
The document contains the probable texts and reservations of
the 1995 Update and additional items that have not been formally agreed |
|
| 30/06/95 |
DAFFE/CFA/WP1(95)5/REV1 |
WP1 - CFA - OECD |
- |
En |
IIA / 6 |
The document contains a discussion of the adopted amendments
and other issues to the 1995+ Model Convention |
|
| 23/08/95 |
DAFFE/CFA/WP1/WD(95)17 |
WP1 - CFA - OECD |
- |
En |
17-19 / 3 |
Changes to the OECD model tax convention and its commentaries
from 1977-1995 |
|
| 19/12/95 |
DAFFE/CFA(95)16 |
CFA - OECD |
- |
- |
§ / 5,19 |
1995 changes to the OECD Model Convention and changes to the
observation and reservation |
|
| 01/02/96 |
DAFFE/CFA/WP1/MR(96)7 |
WP1 - CFA - OECD |
- |
En! |
2-4 / p2 |
Comments from delegates concerning the Gender Neutral Language
proposed amendments to the Model TAX Convention document
DAFFE/CFA/WP1/MR(94)14/REV2 |
|
| 23/08/96 |
DAFFE/CFA/WP1/MR(96)8 |
WP1 - CFA - OECD |
- |
En! |
§ / p3-6 |
OECD Translation section proposed editorial modifications of
the english version of articles 4, 6, 7 and 8 of the model tax
convention |
|
| 26/08/96 |
DAFFE/CFA/WP1(96)17 |
WP1 - CFA - OECD |
- |
En |
IA,IIIG / 5,20 |
Proposals for the next update to the model tax convention |
|
| 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 |
|
| 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 |
|
| 12/02/97 |
DAFFE/CFA/WP1/MR(96)8/REV1 |
WP1 - CFA -OECD |
- |
En! |
§ / 2,3,4-7 |
Proposed editorial modifications of the english version of
articles 4, 6, 7 and 8 of 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 |
|
| 10/07/97 |
DAFFE/CFA/WP1/M(97)1 |
WP1 - CFA -OECD |
- |
En |
VIA / 5 |
Discussion of WP1 concerning Dividends paid by non-resident
companies document DAFFE/CFA/WP1(96)17, |
|
| 20/08/97 |
DAFFE/CFA/WP1(97)12 |
WP1 - CFA -OECD |
- |
En |
6-10 / 3-5 |
Discussion of WP1 concerning changes to the Commentary on
Article 4 on the residence of tax-exempts |
|
| 22/08/97 |
DAFFE/CFA/WP1(97)14 |
WP1 - CFA - OECD |
- |
En |
IIIC,H / 12,16 |
Meaning of "effective management” and the Interaction
between articles 2 and 4 ; Proposals
for the next update to the Model Tax Convention |
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