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/WP5(56)1	WP5 - FC - OEEC	BE, SE	Fr	A/ 1-9, 12-13	Report concerning the issue of double taxation, an overview of national legislations and existing agreements; the WP recommends Member Countries to follow the principle of POEM when entering into double taxation agreements
13/11/56	TFD/FC/9	WP5 - FC - OEEC	BE, SE	-	-	View of the WP on the issues discussed by the FCO at its meeting on 31st October 1956
08/12/56	FC/M(56)2prov	WP5 - FC - OEEC	-	Fr & En	V/ 5	Comments and questions on the report submitted by WP5 reagrding various topics
06/05/57	FC/WP5(57)2	WP5 - FC - OEEC	BE, SE	Fr	-	Revised report containing a Draft Recommendation and a Commentary on it
05/06/57	TFD/FC/15	WP5 - FC - OEEC	BE, SE	Fr	-	New Draft paragraphs 1 and 3
06/06/57	TFD/FC/17	FC - OEEC	DE	Fr	-	Proposal by the German Delegation on the concept of Fiscal Domicile
03/07/57	C(57)145	FC - OEEC	-	Fr	II(12)/ 5	List of the new five Working Parties
03/07/57	FC/M(57)2	WP5 - FC - OEEC	-	Fr	III/ 2 - 3	Amendments to the Draft Recommendation (FC/WP5(57)2)
03/09/57	FC/WP6(57)1	WP6 - FC - OEEC	FR, DE	Fr	-	Proposed amendments to the Draft Recommendation (FC/WP5(57)2) and discussion on the taxation of enterprises not exclusively engaged in shipping or air transport
27/11/57	TFD/FC/29	WP6 - WP5 - FC - OEEC	BE, SE, FR, DE	Fr	-	New Draft Article
29/11/57	TFD/FC/WP5/WP6	WP6 - WP5 - FC - OEEC	BE, SE, FR, DE	Fr	-	Draft Article adopted by the Committee
19/12/57	TFD/FC/29final	WP6 - WP5 - FC - OEEC	BE, SE, FR, DE	Fr!	-	Final text of the Article (French only)
06/01/58	FC/M(58)1	WP6 - WP5 - FC - OEEC	-	Fr	V/ 6-7, Ann II/ 10	The Committee approves the Draft Article in report FC/WP6(57)1, and reviews report TFD/FC/29
07/02/58	FC/WP5(58)1	WP6 - WP5 - FC - OEEC	BE, SE, FR, DE	Fr	-	Final version of the Draft Article, with its Commentary, as adopted by the Committee
13/02/58	FC(58)2	WP6 - WP5 - 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
29/03/58	FC/M(58)2	FC - OEEC	-	Fr	IX/ 8	Review of report FC/WP5(58)1 and amendments to the Commentary
16/06/58	FC/M(58)3	FC - OEEC	-	Fr	III(A)/ 3	Discussion on the principles underlying the provision on the basis of the issues raised by the Greek Delegation; waiting to find a common agreement on the provision, the Committee deletes Annex IV (i.e. Art 8) from Report FC(58)2(1st Revision)
16/09/58	FC(58)4	FC - OEEC	-	Fr & En	-	Report containing a Draft Article and its Commentary
19/09/58	FC(58)4	FC - OEEC	GR	En	A/ 1	Extensive explanation by the Greek Delegation of why it cannot accept the principle of taxation in the "place of effective managament"
31/10/58	FC/M(58)4	FC - OEEC	-	Fr	II/ 4	Amendments to the Article in the light of the issues raised by the Greek and Norwegian Delegations
06/11/58	FC(58)5	FC - OEEC	-	Fr & En	-	Draft Article as approved and its Comemntary submitted for adoption
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 & En	-	Text of the Article after revision by the Drafting Group
27/04/59	FC(58)5rev1	FC - OEEC	-	Fr & En	-	Text of the Article as proposed by the Drafting Group of the Fiscal Committee. Included are the Commentary and the exception in favour of Greece
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 (1st Rev)	Drafting Group - FC - OECD	-	Fr & En	§/16-17	Article text revised
21/02/63	FC(63)2	FC - OECD	-	En & Fr	§ / 12	Latest draft model convention.
22/05/63	TFD/FC/158	FC - OECD	US	En	II / 7(App)	US Criticism: (D) interaction of excluded activities in 5(4) and Article 8 not clear.
08/09/64	TFD/FC/173	FC - OECD	JP	En	§ / 5-6	Questions by the Japanese Delegation concerning the 1963 Draft OECD Model.
06/02/67	TFD/FC/208	FC - OECD	-	En	§ / 24-26	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	CH	-	§ / 11	Observations of member countries about difficulties in the 1963 OECD Draft Convention on income and capital.
14/04/67	TFD/FC/214	FC - OECD	-	En	§ / 4-6	Analysis of deviations from the 1963 Draft OECD Convention in tax treaties signed between 1 July 1963 and 1 Jan 1967.
09/05/67	TFD/FC/216	FC - OECD	CH UK	En & Fr	§ / 12	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	CH UK DE CA	En & Fr	§ / 26-27	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.
16/09/67	TFD/FC/222	FC - OECD	-	En	§ / 32-35	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!	§ / 15-17	Analysis of conformity with or deviation from the 1963 OECD Draft Convention in tax treaties between OECD and developing countries.
21/10/68	FC(68)1	FC - OECD	-	En	23-29 / 15-17	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	62-72/46-52	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.
29/12/69	DAF/FC/69.17	FC - OECD	-	En	C / 8-10	Discussion of report of WP 29 [FC/WP29(69)1 dt 06/11/69] - (missing from database) about Article 8 issues: 'POEM v. Residence'; 'place of registration'; sale of air tickets; base companies and p/s.
04/06/70	FC(70)1	FC - OECD	-	En	62-72 / 39-42	Analysis of deviations of actual tax treaties concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
17/08/70	FC/WP1(70)1	WP1 - FC - OECD	DE UK	En	108-109 / 41	The interrelationship between Articles 5 and 8.
05/03/71	DAF/FC/71.5	FC - OECD	-	Fr	II / 5-7	Note on the discussions at the 38th session of the FC, examining WP29's report contained in FC/WF29(71)1.
28/04/71	CFA(71)3	CFA - OECD	-	En	-	Organisation of work under the CFA: Work will be completed very shortly.
24/05/71	DAF/FC/71.6	FC - OECD	-	-	II / 4-7	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].
07/06/71	CFA/WP1/A(71)1	WP1 - CFA - OECD	-	En & Fr	IV / 1	Agenda: Approval of amendments to Article 8 and its Commentaries proposed by WG29, contained in CFA/WP1(71)2 (not yet circulated).
08/06/71	DAF/CFA/WP1(71)1	WP1 - CFA - OECD	TR	Fr	-	Turkey's position with regard to Article 8 of the 1963 OECD Draft.
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	§ / 4-8	Changes to the text and commentary of Article 8.
10/11/71	CFA(71)10	CFA - OECD	-	Fr & En	§ / 5, 19-24	Revised text of Article and Commentary as unanimously approved by the Fiscal Committee or by Working Party N° 1.
07/01/72	CFA(71)10 (Corr)	CFA - OECD	-	En & Fr	D / 6	Corrigendum to the revised commentaries to Article 13 as contained in CFA(71)10 dt 10/11/71, in order to harmonise it with the revised commentaries on Article 8.
07/01/72	CFA(71)10 (Corr)	CFA - OECD	-	En & Fr	E / 6	Minor corrigendum to the Article 8 and revised commentaries thereon as contained in CFA(71)10 dt 10/11/71.
10/02/72	CFA(71)10 (1st Rev)	CFA - OECD	-	En & Fr	§ / 6, 17-22	Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
15/09/73	CFA/VP1(73)9	WG30 - WP1 - CFA - OECD	-	Fr	15/ 5	Can partnerships as such enjoy the benefits of Article 8?
28/02/74	CFA/WP1(74)2	WG15 - WP1 - CFA - OECD	NL,JP,IE,CH	En	30-32/ 10	Relationship between Article 23 and Article 8
11/06/74	DAF/CFA/WP1/74.10	WP1 - CFA - OECD	-	-	7/ 5	The taxation of oilrigs (the wording of Article 8 on shipping income does not apply to profits from the operation of drilling rigs)
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
12/09/75	CFA/WP1(75)5	WG15 - WP1 - CFA - OECD	NL,JP,IE,CH	En & Fr	11-14 / 5	Relationship between Article 23 and Article 8 (“shall be taxable only”)
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	§ / 41	The  revised texts of the Commentaries on the thirty Articles of the 1963 Draft Convention
08/11/76	DAF/CFA/76.24	CFA - OECD	US	-	-	U.S. Note on Taxation of International Shipping
22/11/76	CFA (76)7 PART II	WP1 - CFA - OECD	-	-	§ / 22	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	-	-	§ / 10	Part 4: Reservations on the Articles
01/03/77	CFA (76)part2rev1	WP1 - CFA - OECD	-	Fr & En	§ / 22	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 / 5	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	§ / p6	1st revision and final version of Part 4 of the document CFA(76)7: Reservations on the Articles
28/09/77	DAF/CFA/WP1/77.11	CFA - OECD	-	En	6 / 3	This report contains an analysis of the relationship between the OECD Draft and bilateral Convention signed between seven OECD member countries developing countries during the period July 1967 to November 1976.
28/09/77	DAF/CFA/WP1/77.11	CFA - OECD	-	En	Part II/ p25	This report contains an analysis of the relationship between the OECD Draft and bilateral Convention signed between seven OECD member countries developing countries during the period July 1967 to November 1976.
07/10/77	DAF/CFA/WP1/77.12	WP1 - CFA - OECD	US	En	3 / 11	The document contains the main differences between the OECD and the United States Model Convention
15/03/78	CFA(78)1	WG2 - WP8 - CFA - OECD	-	En	-	Taxation of income from international shipping, a summary of the replies of the Questionnaire (DAF/CFA/77.2 (1st Revision)
21/08/78	CFA(78)1 (Corr)	WG2 - WP8 - CFA - OECD	-	Fr	-	Corrections to the document CFA(78)1 concerning the taxation of International Shipping
25/03/75	CFA/WP1(75)2	WG30 - WP1 - CFA - OECD	AU,BE,CH	En	§ / 11	Examples and solutions of the  divergent interpretation of the Model-convention concerning the taxation of partnerships.
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	§ / 13,14	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	§ / 13,14	3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988.
07/09/94	DAFFE/CFA/WP1/MR(94)8	WP1 - CFA - OECD	-	En	§ / 3,4	The document contains the amendments to the observations and reservations for inclusion in the 1995 update to the model tax convention
08/11/94	DAFFE/CFA/WP1(94)9	WP1 - CFA - OECD	-	En	§ / 16	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	29-30 / 4	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!	IIA / 6	Preparing for the 1995+update; Drafting the Model in Gender-Neutral Language
19/12/95	DAFFE/CFA(95)16	CFA - OECD	-	-	§ / 20,25	1995 changes to the OECD Model Convention , changes to the observation and reservation and organizational changes
20/12/95	DAFFE/CFA/WP1(95)5/REV3	WP1 - CFA - OECD	-	En	IE / 5	Article 8: Ships v. Boats (; Working party proposals for the 1995+ update to the model tax convention
23/08/96	DAFFE/CFA/WP1/MR(96)8	WP1 - CFA - OECD	-	En!	p18.19	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
26/08/96	DAFFE/CFA/WP1(96)17	WP1 - CFA - OECD	-	En	IIIG / 20	Proposals for the next update to the model tax convention
12/02/97	DAFFE/CFA/WP1/MR(96)8/REV1	WP1 - CFA - OECD	-	En!	§ / 4,18-19	Proposed editorial modifications of the english version of articles 4, 6, 7 and 8 of the Model Tax Convention
13/02/97	DAFFE/CFA/WP1/MR(96)3/REV1	WP1 - CFA - OECD	-	En	-	Discussion of WP1 concerning issues 133 to 135: income from international air transport
11/07/97	DAFFE/CFA/WP1/MR/M(97)1	WP1 - CFA - OECD	-	En	IIIC / 4	Discussion of WP1 concerning Income from international transport document DAFFE/CFA/WP1/MR(96)3/REV1
22/08/97	DAFFE/CFA/WP1(97)14	WP1 - CFA - OECD	-	En	IIIC / 12	Meaning of "effective management” ; Proposals for the next update to the Model Tax Convention
25/08/97	DAFFE/CFA/WP1/MR(96)3/REV2	WP1 - CFA - OECD	-	En	-	2nd revision of the discussion of WP1 concerning issues arising from income of international air transport.