Date Document Institution MCC Or Lan § / Pages Summary
03/07/57 C(57)145 FC - OEEC - Fr II(12)/ 5 List of the new five Working Parties
28/10/57 FC/WP9(57)1 WP9 - FC - OECC IT, AT Fr - Report containing a Draft Article, the explanatory notes and a few similar clauses from at that time current tax agreements
26/02/58 TFD/FC/33 WP9 - FC - OECC IT, AT Fr! - The WP9 asks for observations and suggestions to the other members of the Committee
29/03/58 FC/M(58)2 FC - OEEC - Fr II/ 2 Comments and amendments to the report FC/WP9(57)1
03/05/58 TFD/FC/36 WP9 - FC - OECC IT, AT Fr - Second report containing a Draft Article and explanatory notes
03/09/58 FC/WP9(58)1 WP9 - FC - OECC IT, AT Fr - Second report of the WP9 on the taxation of income from immovable property, previously circulated as TFD/FC/36, containing a Draft Article and explanatory notes
23/09/58 TFD/FC/42 FC - OEEC NL Fr - Proposal from the Dutch Delegation on the taxation of income from immovable property of enterprises
24/09/58 TFD/FC/44 WP9 - FC - OECC IT, AT Fr & En - New version of the Draft Article
25/09/58 TFD/FC/44rev1 WP9 - FC - OECC IT, AT Fr & En - Revised Draft Article
05/11/58 FC(58)6 FC - OEEC - Fr - Approved Draft Article and Commentary submitted for adoption
16/12/58 FC/M(58)5 FC - OEEC - Fr VI/ 8 Adoption of the Draft Article
11/04/59 TFD/FC/62 FC - OEEC - Fr - List of observations on the drafting of the Article
11/04/59 TFD/FC/63 FC - OEEC - Fr & En - Text of the Article for harmonisation
21/04/59 TFD/FC/63rev1 FC - OEEC - Fr - Text of the Article after revision by the Drafting Group
21/05/59 FC(59)2 FC - OEEC - Fr - Text of the Article as inseted in the Report from the Drafting Group to the Council submitted to the Committee for adoption
11/06/59 TFD/FC/69 FC - OEEC - Fr & En - Final text of the Article, annex to Recommendation TFD/FC/66
26/01/62 TFD/FC/137 Drafting Group - FC - OECD - Fr & En § / 12, 13 Article text revised. Paragraphs 2, 3 and 4 revised; conflicting references to agricultural or forestry enterprises in paras 3 and 4 removed.
21/02/63 FC(63)2 FC - OECD - En & Fr § / 10 Latest draft model convention.
22/05/63 TFD/FC/158 FC - OECD US En IV(A) / 4-5 US Criticism requiring further study  - computation of income from immovable property when no profits attributable to a PE.
22/05/63 TFD/FC/158 FC - OECD US En VI / 16 The use of the word "professional services" in Art. 6(4) and 22, and not "independent personal services". Not clear if and what the distinction is, and if the choice of wording is deliberate.
08/09/64 TFD/FC/173 FC - OECD JP En § / 5 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: allocation of taxing rights on farming; reference: FC/WP25(66)1, §54–62; FC/M(66)3 page 4; WP in charge: --.
06/02/67 TFD/FC/208 FC - OECD - En § / 18-19 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 § / 5 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 NO - § / 8 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 / 3 1. Should there be an international definition of “immovable property” and if so, what ? 2. Should income from agricultural and forestry enterprises be treated under Article 6 or Article 7 ?
13/03/67 TFD/FC/210 FC - OECD - En & Fr B / 4 Outstanding problems of drafting in the 1963 OECD Draft Convention.
09/05/67 TFD/FC/216 FC - OECD NO UK BE En & Fr § / 8 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 UK BE CA DE En & Fr § / 20-21 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 § / 26-27 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 § / 110 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 42-50/36-39 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 207-209/165 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 72-92 / 23-28 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 1-e / 4 Discussion of WP30's work on Articles 6 of the 1963 OECD Draft contained in FC/WP30(69)1 dt 27/06/69: "income from agricultural and forestry"; assets of agricultural establishments; ships boats and air transport profits, discussed.
04/06/70 FC(70)1 FC - OECD - En 42-50 / 30-33 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 207-209 / 128 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 / 6 Proposals for the amendment of commentaries on Article 6, which were agreed to by the Fiscal Committee.
17/06/71 CFA/WP1(71)3 WP1 - CFA - OECD - En & Fr § / 4, 11-14 Latest version of Article and Commentaries.
10/11/71 CFA(71)10 CFA - OECD - Fr & En § / 4, 18-19 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 § / 5, 16-17 Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
25/03/75 CFA/WP1(75)2 WG30 - WP1 - CFA - OECD AU,BE,CH En § / 5-8 Examples and solutions of the  divergent interpretation of the Model-convention concerning the taxation of partnerships.
12/05/75 CFA(75)4  CFA - OECD - En - Discussion on the present position in international tax practice of the taxation at source or at place of residence of portfolio investment income accruing to non-resident
21/07/75 DAF/CFA/WP1/75.11 WP1 - CFA - OECD - 3 / 6 Examination of the second Report of Working Group N°. 30 - CFA/WP1(75)2 of 25th March, 1975
28/07/75 CFA/WP1(75)4 WG30 - WP1 - CFA - OECD AU,BE,CH En 42 / 9 Income received by the partner from the partnership; A Partner receives rents for immovable property situated in the other Contracting State which has been leased to a permanent establishment
12/09/75 CFA/WP1(75)5 WG15 - WP1 - CFA - OECD NL,JP,IE,CH En & Fr 7 / 2-3  (The Double residence Problem and possible solutions) Unsolved problems of elimination of double taxation a continuation of the document CFA/WP1(74)2 
30/10/75 DAF/CFA/WP1/75.14 WP1 - CFA - OECD - Fr A / 1 The amendment of the article as proposed by the Second Report of Working Group Examination of the Second Report of Working Group No. 15 - CFA/WP1(75)5 of 12th September, 1975
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 § / 28 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 - - § / 18 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 - - § / 8 Part 4: Reservations on the Articles 
01/03/77 CFA (76)7part2rev1  WP1 - CFA - OECD - Fr & En § / 18 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 § / 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 1 / 9 The document contains the main differences between the OECD and the United States Model Convention 
30/12/77 CFA/WP1(71) 6 WG23 - WP1 - CFA - OECD DE BE Fr - Final report part I that seeks a solution to the double taxation of dividends in the case of Member countries whose law created difficulties
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 § / 10 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 § / 10 3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988. 
23/08/95 DAFFE/CFA/WP1/WD(95)17  WP1 - CFA - OECD - En 24-25,95 / 4,11 Changes to the OECD model tax convention and its commentaries from 1977-1995 and Current issues being considered by working party
23/08/96 DAFFE/CFA/WP1/MR(96)8  WP1 - CFA - OECD - En! § / 7 OECD Translation section proposed editorial modifications of the english version of the commentaries of articles 4, 6, 7 and 8 of the model tax convention 
12/02/97 DAFFE/CFA/WP1/MR(96)8/REV1  WP1 - CFA - OECD - En! § / 3,7 Proposed editorial modifications of the english version of articles 4, 6, 7 and 8 of the Model Tax Convention 
12/02/97 DAFFE/CFA/WP1/WD(97)5  WG5 - WP1 - CFA - OECD - En! - Changes that would have to be made to the Model Tax Convention if Article 14 were eliminated