Date	Document	Institution	MCC	Or Lan	§ / Pages	Summary
04/09/58	FC/WP7(58)1	WP7 - FC - OEEC	UK, NL	En	-	First report containing a general discussion of the topic, a Draft Article and its Commentary
10/11/58	FC/WP7(58)2	WP7 - FC - OEEC	UK, NL	En	-	The WP7 provides an explanation for critical words in the text and suggests possible amendments to be discussed
09/03/59	FC/WP7(59)1	WP7 - FC - OEEC	UK, NL	En	-	Report containing clarifications to the previous ones, a Draft Article and its Commentary
18/01/60	FC/WP7(60)1	WP7 - FC - OEEC	UK, NL	En	-	Revised report with a Draft Article and its Commentary
20/02/60	FC/M(60)1	FC - OEEC	-	Fr	II/ 3	Comments and amendments to the Article and its Commmentry in report FC/WP7(60)1
14/03/60	FC(60)1	FC - OEEC	-	Fr & En	-	Text of the Article with its Commenary as adopted by the Committee
24/03/60	TFD/FC/87	FC - OEEC	UK	-	-	Amendment already included in the text of document FC/M(60)1
25/05/60	FC(60)2	FC - OEEC	-	Fr	-	Text of the Article as drafted by the Drafting Group
21/07/60	C(60)157 (Final)	Council - OEEC	-	-	-	Final text of the Article
26/01/62	TFD/FC/137 (1st Revision)	Drafting Group - FC - OECD	-	Fr & En	§/18-19	Article text revised
21/02/63	FC(63)2	FC - OECD	-	En & Fr	§ / 13	Latest draft model convention.
14/11/66	TFD/FC/202	FC - OECD	-	En & Fr	A / 2	Questions relating to the 1963 Draft Convention left for future discussion by the FC: paragraph of 1963 Report in which question was raised: 53; Working Party in charge: WP7
06/02/67	TFD/FC/208	FC - OECD	-	En	§ / 27-28	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	§ / 6	Analysis of conformity with or deviation from 1963 Draft OECD Model in tax treaties protocols signed between July 1963 and July 1966.
14/04/67	TFD/FC/214	FC - OECD	-	En	§ / 7-8	Analysis of deviations from the 1963 Draft OECD Convention in tax treaties signed between 1 July 1963 and 1 Jan 1967.
17/04/67	TFD/FC/214 (ANNEX)	FC - OECD	-	En	§ / 2	Analysis of deviations from the 1963 Draft OECD Convention in tax treaties protocols signed between 1 July 1963 and 31 July1966.
09/05/67	TFD/FC/216	FC - OECD	BE	En & Fr	§ / 13	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	BE	En & Fr	§ / 28	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	UK NL	En & Fr	§ / 7	Existing WP7 comprising UK & NL working on extended mandate for Article 7 for allocation of profits to PEs & Aes, including allocation of profits from the continental shelf.
16/09/67	TFD/FC/222	FC - OECD	-	En	§ / 36-37	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	§ / 111	Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
06/10/67	TFD/FC/226	FC - OECD	-	En	-	Notes on the discussion about the allocation of profits to a PE and AEs at the 27th Session of the Fiscal Committee held from 19/09/67 to 22/09/67.
26/02/68	TFD/FC/229	FC - OECD	-	En	B / 5-9	Notes from the 28th session of the FC - discussions and debates on the allocation of profits according to the ALP.
16/05/69	DAF/FC/69.8	FC - OECD	-	En	73-78/52-55	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	214/166	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	73-78 / 43-45	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	214 / 129	Analysis of deviations of protocols concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
19/06/70	FC/WP7(70)1	WP7 - FC - OECD	UK NL	En	-	Study of 2 factors: what are the relevant factors in determining ALP; whether corresponding adjustments should be made?
13/10/70	DAF/FC/70.11	FC - OECD	-	En	B (11-15, 18) / 4-5	Notes on the discussion about the second report of WP7 - price adjustment between parent and daughter company.
12/11/70	FC/WP7(70)2	WP7 - FC - OECD	UK NL	En	1-14 / 1-6	Proposals for provision and commentary on corresponding adjustments; examination of timing issues for corresponding adjustments.
16/12/70	DAF/FC/7Q.14	FC - OECD	-	En	B . 4-5	Proposals for the amendment of Article 9 and commentaries thereon for providing for corresponding adjustments, which were agreed to by the Fiscal Committee
11/02/71	DAF/FC/71.4	FC - OECD	-	En & Fr	-	Modifications to the summary record and notes on the 37th session of the FC contained in [FC/M(70)4 of 10/12/70, DAF/FC/70.14 dt 16/12/70, and FC(71)1 dt 14/01/71].
12/03/71	FC/WP7(71)1	WP7 - FC - OECD	UK NL	En	-	Amendments to Article 9 and the Commentaries thereon are submitted to the Committee for formal approval at its 39th Session.
17/06/71	CFA/WP1(71)3	WP1 - CFA - OECD	-	En & Fr	§ / 4-5	Latest version of Article.
23/09/71	DAF/CFA/WP1/71.5	WP1 - CFA - OECD	-	En	VII / 2	WG7 invites notes from countries which have practical experience in the field of applying the ALP.
10/11/71	CFA(71)10	CFA - OECD	-	Fr & En	§ / 5-6, 24-26	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	C / 6	Corrigendum to the revised commentaries to Article 9 as contained in CFA(71)10 dt 10/11/71.
10/02/72	CFA(71)10 (1st Revision)	CFA - OECD	-	En & Fr	§ / 6, 22-24	Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
21/02/72	CFA/WP1(72)4	WG7 - WP1 - CFA - OECD	UK NL	-	55-59 / 19-20	4th Report of WG7: list of proposals on Article 9.
15/06/72	CFA(72)7	CFA - OECD	-	En	21-22 / 6-7	Paper on taxation aspects of the activities of international companies.
28/07/72	DAF/CFA/WP1/72.9	WP1 - CFA - OECD	-	Fr	II / 15-16	Discussion of the 4th report of WG7 [contained in CFA/WP1(72)4 of 21/02/72].
11/12/72	DAF/CFA/WP1/72.11	WP1 - CFA - OECD	-	En	II / 2	WP1 concluded its discussion of the 4th report of Working Group No. 7 [contained in CFA/WP1(72)4 dt 21/02/72]
15/12/72	DAF/CFA/WP1/72.12	WP1 - CFA - OECD	-	En	I / 3	Summary of discussions during the 6th Meeting of the CFA: Discussion of the 4th report of WG7 [CFA/WP1(72)4 dt 21/02/72].
26/02/73	CFA/WP6(73)1	WP6 - CFA - OECD		Fr	6 / 2	The problem of “arm's-length” prices of Multinational Enterprises
12/04/73	CFA/WP1(73)3	WP1/WG7 - CFA - OECD	UK,NL	En	-	Determination Arm´s Length Prices; Agreement has not been reached between tax administration on the Need of Universal Guidelines
16/04/73	DLF/CFA/W P6/73.1	WP6 - CFA - OECD	-	En	§ / P6	Drafted Report on The problem of “arm's-length” prices of Multinational Enterprises
21/05/73	CFA(73) 4	WP6 - CFA - OECD	-	En	§ / P6	Taxation of Multinational Enterprises (The problem of “arm's-length” prices of Multinational Enterprises
29/05/73	CFA(75)5	WP6 - CFA - OECD	-	En	-	The Working Party approved report deals with loans and interest payments between affiliated companies.
05/06/73	DAF/CFA/WP1(73)8	WP1 - CFA - OECD	-	En	-	Determination of the arm’s length prices [Discussion of the 1st Report of Working Group N° 7 (CFA/WP1(73)3 of 12th April 1973)]
05/06/73	DAF/CFA/WP1(73)8	WP1 - CFA - OECD	-	En	-	Discussion of the 1st Report of Working Group No 7 (CFA/WP1(73)3 of 12th April 1973)]
26/06/73	CFA/M(73)2	CFA - OECD	-	En	-	The Working Party examined the report [CFA/WP1(73)3 of 12th April, 1973] and decided that It would be for the Plenary Committee to decide whether any further studies should be made in this field and, if so, by what bodies of the Committee.
15/09/73	CFA/VP1(73)9	WG30 - WP1 - CFA - OECD	-	Fr	15 / 5	Can partnerships as such enjoy the benefits of Article 9?
12/11/73	DAF/CFA/WP6/73.4	WP6 - CFA - OECD	-	En	-	Overview of what is available in the published literature, or in O.E.C.D. reports from Working Party No.1, on the question of international transfer pricing policies.
22/11/73	DAF/CFA/WP6/73.4 (Corr)	WP6 - CFA - OECD	-	En & Fr	-	The diagram referred to in paragraph 6 of the Secretariat's Note DAF/CFA/WP6/73.4 of the 12th November, 1973.
04/12/73	DAF/CFA/WP6/73.6	WP6 - CFA - OECD	-	En	5 / 3	The working party decided to study further the indirect and direct transfer pricing methods mentioned on the  Secretariat note DAF/CFA/WP6/73.4 (of 12th November 1973)
01/02/74	DAF/CFA/74.1	WP6 - CFA - OECD	-	En	-	Summary of the replies of the questionnaire DAF/CFA/2926 concerning Transfer Prices
03/02/74	DAF/CFA/75.2	WP6 - CFA - OECD	-	En!	-	Note has been prepared by the Secretariat  and points out major problems as regards transfer prices for rights and services between affiliated companies.
21/05/74	CFA(74)6	WP6 - CFA - OECD	-	En	9-28 / 4-9	Transfer Pricing issues of Multinational Enterprises, Problem, Possible Solution, Guidelines for a good Multinational
21/05/74	CFA(74)6rev1	WP6 - CFA - OECD	-	En	9-28 / 4-9	Committee on Fiscal Affairs at its seventh session adopted the first revision of the document CFA(74)6
10/06/74	CFA(74)6 (Corr)	WP6 - CFA - OECD	-	Fr & En	-	Corrections to the document CFA(74)6
26/06/74	DAF/CFA/74.5	CFA - OECD	-	-	-	United States Opinion, recommendations and future work concerning Transfer Pricing
26/06/74	DAF/CFA/74.6	WP6 - CFA - OECD	-	-	-	The document exposes the U.S. Tax Treatment of Loans as a Problem in Transfer Pricing
10/07/74	DAF/CFA/74.7	CFA - OECD	-	En!	-	Transfer Pricing and Treatment of loan interest of the conclusions of the first meeting [DAF/CFA/74.4 of 20th May 1974
12/09/74	DAF/CFA/74.13	WP6 - CFA - OECD	UK	En!	-	The document contains the (Arm´s length) taxation of royalties and similar payments between affiliated companies operating internationally.
12/09/74	DAF/CFA/74.12	WP6 - CFA - OECD	UK	En!	-	The document contains the (Arm´s length) taxation of interest of loans between affiliated companies operating internationally.
20/09/74	DAF/CFA/74.17	WP6 - CFA - OECD	CH	En!	-	The document contains a note by Switzerland concerning the (Arm´s length) Allocation of interest between related enterprises
15/10/74	DAF/CFA/74.19	WP6 - CFA - OECD	-	En	-	The document contains a note for the tax treatment of intra-company loans and interest thereon to be used at the meeting on 16th October, 1974.
31/10/74	DAF/CFA/74.21	WP6 - CFA - OECD	-	En	-	The draft of a report from the Working Group on Transfer Prices (loans) between related enterprises
13/11/74	CFA(74)15	CFA - OECD	-	En	10b / 3	The document contains proposals concerning future work on tax evasion and the possibility to solve it through transfer prices
20/12/74	DAF/CFA/74.26	WP6 - CFA - OECD	-	En	-	Draft report of The first report dealing with loans and interest payments between affiliated companies
20/01/75	DAF/CFA/75.1	CFA - OECD	DE	En!	-	The German practice of taxation of royalties and similar payments between affiliated companies
12/02/75	DAF/CFA/75.4	CFA - OECD	US	En!	-	Comments and amendments from the United States Delegation on the draft report concerning the transfer pricing treatment of Loans between affiliated companies.
28/02/75	DAF/CFA/WP6/ 75.4	WP6 - CFA - OECD	-	En!	-	This report deals with the arms length prices of loans and interest payments between affiliated companies
15/04/75	DAF/CFA/75.6	CFA - OECD	-	En!	-	The document discusses the transfer or use of intangible property between affiliated companies
29/04/75	DAF/CFA/75.8	CFA - OECD	-	En	-	The document contains the opinions of the BIAC (Business and Industry Advisory Committee to OECD) regarding multinational enterprises and transfer pricing
16/05/75	DAF/CFA/75.10	CFA - OECD	US	En!	-	United States law of Rights and Services between affiliated companies
21/05/75	CFA/WP1(75)3	WG21 - WP1 - CFA - OECD	US,DK,DE	En	27 / 24,25	Improper use and abuse of tax conventions (Profit Shifting)
10/06/75	DAF/CFA/75.14	CFA - OECD	-	En	-	The document contains the opinions of the biac (business and industry advisory committee to OECD)regarding the oecd report on tax treatment of interest on loans between affiliated companies [CFA(75)5 of 29th May, 1975]
08/07/75	CFA/M(75)2	CFA - OECD	-	En	4/ 4	The Committee adopted the report of Working Party No. 6 on the tax treatment of interest on loans between affiliated enterprises CFA(75)5.
28/07/75	DAF/CFA/75.16	CFA - OECD	-	En!	-	The document contains a note by the secretariat on the use of Intangible property between affiliated enterprises
01/09/75	DAF/CFA/75.17	CFA - OECD	-	En!	-	Questions for consideration by the special working group on transfer pricing
19/09/75	DAF/CFA/75.20	CFA - OECD	UK	En!	-	Note of the United Kingdom´s delegate concerning the document DAF/CFA/75.16
01/10/75	DAF/CFA/75.18	CFA - OECD	-	En	8/ 3	Problems of Transfer Pricing an analysis of the answers to the Questionnaire on Tax Avoidance and Evasion DAF/CFA/3931 of 23rd January 1975
01/10/75	DAF/CFA/75.18 (Corr)	CFA - OECD	-	En	-	Amendments to the document DAF/CFA/75.18 tax avoidance and evasion analysis of the answers to questionnaire
27/10/75	DAF/CFA/75.25	WP6 - CFA - OECD	-	En!	-	The Working Group took decisions concerning Loans, Rights, Services and Goods between affiliated enterprises
08/01/76	DAF/CFA/75.18 (Corr)	CFA - OECD	-	En & Fr	-	Corrections received by the Secretariat to the analysis of the answers to the questionnaire [DAF/CFA/75.18 of 1st October, 1975].
15/01/76	DAF/CFA/76.2	WP6 - CFA - OECD	-	En!	-	First draft report on the taxation and use of Intangible profits between affiliated enterprises.
26/01/76	DAF/CFA/76.3	WP6 - CFA - OECD	-	En!	-	A Note prepared by the Secretariat containing more information on the practices of multinational groups in the area of servicing continuation of the Doc.(DAF/CFA/75.17)
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)
28/01/76	DAF/CFA/76.4	WP6 - CFA - OECD	-	En!	-	The list of questions submitted for consideration by the Working Group to facilitate the discussion of the draft report DAF/CFA/76.2 of 15th January 1976.
15/02/76	DAF/CFA/76.6	WP6 - CFA - OECD	-	En!	-	Countries notes on rights (DAF/CFA/76.2), on services (DAF/CFA/76.3) and future meetings of the Working Group
26/03/76	DAF/CFA/76.9	WP6 - CFA - OECD	-	En!	-	Re-draft of the document DAF/CFA/76.2 (includes changes of the meeting held the 10th and 11th of February 1976)
31/03/76	DAF/CFA/76.10	WP6 - CFA - OECD	-	En!	-	Re-draft of the document DAF/CFA/76.3 (includes changes of the meeting held the 11th of February 1976)
04/05/76	DAF/CFA/76.11	WP6 - CFA - OECD	-	En!	-	Working Party Decisions concerning Patents and know How Doc. DAF/CFA/76.9, Services Doc.  DAF/CFA/76.10 and Goods
24/05/76	DAF/CFA/76.12	CFA - OECD	-	En	7/ 2	Payments for Patents and Know How) Subjects for discussion and preparation for the Committee next session on the 23rd and 24th june 1976
03/06/76	DAF/CFA/76.14	WP6 - CFA - OECD	-	En	-	Provisional report on the pricing policies for intra-group transfers of intangible property (patents, know-how) used by related companies
16/07/76	DAF/CFA/76.14rev1	WP6 - CFA - OECD	-	En	-	1st revision of the 1st report on the pricing policies for intra-group transfers of intangible property (patents, know-how) used by related companies
03/08/76	DAF/CFA/76.14rev1 (Ann)	WP6 - CFA - OECD	-	En	-	The document contains the Annex referred to in document DAF/CFA/76.14 (1st Revision) of 15th July, 1976.
05/11/76	DAF/CFA/76.21	CFA - OECD	-	En & Fr	§ / p6	Discussion of payments in respect of patents and know how between related and unrelated enterprises, during the meeting of tax inspector concerning tax avoidance and tax evasion
05/11/76	DAF/CFA/WP1/76.19	WP1 - CFA - OECD	-	En & Fr	§ / 46	The  revised texts of the Commentaries on the thirty Articles of the 1963 Draft Convention
08/11/76	DAF/CFA/76.25	WP6 - CFA - OED	UK	En!	-	The document contains a UK note concerning transfer prices for goods between related enterprises
22/11/76	CFA (76)7 PART II	WP1 - CFA - OECD	-	-	§ / 24	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
17/12/76	DAF/CFA/76.14rev2	WP6 - CFA - OECD	-	En	-	2nd revision of the document DAF/CFA/76.1 concerning the pricing policies for intra-group transfers of intangible property (patents, know-how) used by related companies in multinational groups
30/12/76	CFA(76)7, Part IV	WP1 - CFA - OECD	-	-	§ / 12	Part 4: Reservations on the Articles
24/01/77	DAF/CFA/76.14rev3	WP1 - CFA - OECD	-	En	-	3rd revision of the document DAF/CFA/76.1 concerning the pricing policies for intra-group transfers of intangible property (patents, know-how) used by related companies in multinational groups
01/03/77	CFA (76)7part2rev1	WP1 - CFA - OECD	-	Fr & En	§ / 24	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	1 / 1	The document contains the amendments and observations made by Member countries to the Commentaries
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	§ / 6	1st revision and final version of Part 4 of the document CFA(76)7: Reservations on the Articles
29/04/77	DAF/CFA/77.10	WP6 - CFA - OECD	-	En	-	The document contains a questionnaire on transfer pricing related to tangible assets sent to selected MNEs
16/05/77	DAF/CFA/77.14	WP6 - CFA - OECD	-	En!	-	The document discusses the problem of whether and how costs for services should be paid between the different members of the group.
25/05/77	DAF/CFA/77.17	WP6 - CFA - OECD	-	En!	-	The document discusses the actual work and possible co-operation between the two international organizations in elaborating a manual of practices in transfer prices of goods.
06/06/77	DAF/CFA/77.19	WP6 - CFA - OECD	-	En!	-	Decisions of the Working Party concerning the documents of Transfer of Technology, Services and Goods
04/08/77	DAF/CFA/77.23	WP6 - CFA - OECD	UK	En!	-	United Kingdom´s note concerning the document DAF/CFA/77.14 concerning the transfer prices of Services
17/08/77	DAF/CFA/77.25	WP6 - CFA - OECD	US	En!	-	United States note concerning the document DAF/CFA/77.14 concerning the transfer prices of Services
17/08/77	DAF/CFA/77.24	WP6 - CFA - OECD	-	En!	-	The problem of Customs valuation in cases of transfer pricing of tangible assets a document by the Customs Co-operation Council
13/09/77	DAF/CFA/77.27	WP6 - CFA - OECD	-	En!	-	The document contains an introductory note by the Swiss delegate concerning the transfer prices of industrial property other than patents and know how with special focus on trademarks.
16/09/77	DAF/CFA/77.14rev1	WP6 - CFA - OECD	-	En	-	The document contains the revised draft of the document DAF/CFA/77.14 taking into account the submitted opinions of the US and UK delegates
28/09/77	DAF/CFA/WP1/77.11	CFA - OECD	-	En	Part II / 29	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.
30/09/77	DAF/CFA/77.29	WP6 - CFA - OECD	CH	En!	-	The document contains comments by the Delegate for Switzerland on the Secretariat note DAF/CFA/77.14
07/10/77	DAF/CFA/WP1/77.12	WP1 - CFA - OECD	US	En	4 / 12	The document contains the main differences between the OECD and the United States Model Convention
17/11/77	DAF/CFA/77.34	WP6 - CFA - OECD	-	-	-	The document contains the summary of the discussion of the working group concerning the transfer prices of goods.
18/11/77	DAF/CFA/77.35	WP6 - CFA - OECD	-	En	-	The document contains an analysis of the answers by BIAC to the list of questions on the transfer of goods
01/12/77	DAF/CFA/77.36	WP6 - CFA - OECD	CH	En	-	The document contains a note by the delegate from Switzerland concerning the transfer prices for tangible assets.
08/12/77	DAF/CFA/77.37	WP6 - CFA - OECD	-	En	-	The document contains as agreed the point mentioned by the delegate of Finland, transfer prices of “loss products”.
09/12/77	CFA(77)12	CFA - OECD	-	En	IV / 4	Discussion of national treatment in the international investment treaties and multinational enterprises by the OECD
19/12/77	DAF/CFA/77.39	WP6 - CFA - OECD	-	En!	-	The document contains decisions over: Intra-group services, Goods (Tangible Assets)and meeting of the BIAC.
20/12/77	CFA(77)15	WP6 - CFA - OECD	-	En	-	Report on the intra-group transfer of services, in particular administrative, technical and commercial
22/12/77	DAF/CFA/77.35 (Add)	WP6 - CFA - OECD	-	En	-	Amendments to the document DAF/CFA/77.35 taking into account the replies of MNE's from Sweden and Switzerland
22/12/77	DAF/CFA/77.40	WP6 - CFA - OECD	-	En	-	The document contains the list of items to be discussed with BIAC at the joint meeting of March 1978
05/01/78	CFA(77)15 (Add)	WP6 - CFA - OECD	-	En	-	Amendments made by the delegate from Germany to the document CFA(77)15
06/02/78	DAF/CFA/WP6/78	WP6 - CFA - OECD	-	En	-	Provisional document not committed to an OECD government containing the transfer price for goods or tangible assets.
15/03/78	CFA(78)1	WP8/WG2 - CFA - OECD	-	En	b / 14	Transfer pricing problem related to Shipping activities
24/03/78	DAF/CFA/WP6/78.6	WP6 - CFA - OECD	-	En	-	Decisions taken at the meeting of Transfer prices WP6 concerning: Meeting with BIAC, Future work, Services, Goods
30/05/78	CFA(77)15rev1	WP6 - CFA - OECD	-	En	-	1st revision of the document CFA(77)15 concerning certain intra-group transfer services in particular administrative, technical and commercial services
21/08/78	CFA(78)1 (Corr)	WP8/WG2 - CFA - OECD	-	Fr	-	Corrections to the document CFA(78)1 concerning the taxation of International Shipping
05/09/78	DAF/CFA/78.12	WP6 - CFA - OECD	-	En	-	The document contains problems and possible solutions of the difficulties facing tax authorities in relations to transfer pricing of goods.
05/09/78	DAF/CFA/78.13	WP6 - CFA - OECD	-	En	-	The report discusses the transfer prices of goods, services or technology and loans made between affiliated companies
05/09/78	DAF/CFA/78.14	WP6 - CFA - OECD	-	En	-	The report discusses the transfer prices of advertising charges (services)
05/09/78	DAF/CFA/78.15	WP6 - CFA - OECD	-	En	-	The document discusses the transfer pricing, Legal and economic aspects of the trademark
06/11/78	DAF/CFA/WP6/78.10	WP6 - CFA - OECD	-	En	-	The document contains a note on the use of trademarks (Legal and economic aspects)
06/11/78	DAF/CFA/WP6/78.9	WP6 - CFA - OECD	-	En	-	The document contains problems and possible arms length solutions of the difficulties facing tax authorities in relations to transfer pricing of goods.
07/11/78	DAF/CFA/WP6/78.11	WP6 - CFA - OECD	-	En	-	The document contains a note with the introduction and summary of transfer pricing issues, the arm´s length principle and article 9 of the OECD Convention Model
24/11/78	DAF/CFA/WP6/78.13	WP6 - CFA - OECD	-	En	-	The document contains a note on the tax treatment of Advertising Charges  between affiliated enterprises.
23/07/74	DAF/CFA/74.9	CFA - OECD	-	En	7b / 3	The document mentions that WP6 is working on transfer prices and tax heavens
12/03/79	CFA(79)1	CFA - OECD	-	En	-	Consolidated version of the TP report containing the guidelines and specific considerations concerning goods, technology and trademarks, certain intra group services, loans; a recommendation of the OECD Council is provided in the annex
02/04/79	DAF/CFA/WP1/79.1	WP6 - CFA - OECD	-	En	-	Program of the future work of WP6
18/10/79	DAF/CFA/WP6/79.2	WP6 - CFA - OECD	-	En	-	Note on the economic double taxation caused by transfer pricing adjustements and possible solutions
26/10/79	DAF/CFA/WP6/79.2 (Add)	WP6 - CFA - OECD	-	-	-	Proposal for setting pricing controversies through binding arbitrations
26/10/79	DAF/CFA/WP6/79.3	WP6 - CFA - OECD	UK	En	-	Note by the UK Delegation on transfer pricing in the banking sector
12/11/79	DAF/CFA/WP6/79.4	WP6 - CFA - OECD	DE	En	-	Note by the German Delegation concerning transfer pricing methods in the case of services
02/04/80	DAF/CFA/WP6/80.5	WP6 - CFA - OECD	-	En & Fr	-	Response of the BIAC's Committee on Taxation and Fiscal Policy to the OECD's Report on Transfer Pricing and Multinational Enterprises, with comments and supplementary views
08/04/80	DAF/CFA/WP6/80.4	WP6 - CFA - OECD	-	En	-	BIAC'S reply to the OECD's questionnaire on the risk of double taxation due to corresponding adjustemnts
09/04/80	DAF/CFA/WP6/79.2rev1	WP6 - CFA - OECD	-	En	-	First revision to document DAF/CFA/WP6/79.2 (English text missing)
11/04/80	DAF/CFA/WP6/79.2rev1 (Corr)	WP6 - CFA - OECD	-	En!	-	Corrigendum to document DAF/CFA/WP6/79.2 (1st Revision)
09/06/80	DAF/CFA/WP6/80.9	WP6 - CFA - OECD	-	En	-	Questionnaire on taxation of multinational banking enterprises
15/07/80	DAF/CFA/WP6/80.10	WP6 - CFA - OECD	-	En	-	Draft report on the problems arising from corresponding adjustements
09/12/80	DAF/CFA/WP6/80.11	WP6 - CFA - OECD	-	En	-	Decisions taken by WP6 on various issues of transfer pricing: corresponding adjustments, banking sector and the BIAC comments
03/04/81	DAF/CFA/WP6/81.3	WP6 - CFA - OECD	-	En	-	Report on the possibility to solve the problem of corresponding adjustments through MAP (current situation and possible improvements)
15/04/81	DAF/CFA/WP6/81.4	WP6 - CFA - OECD	-	En	-	Report on the issue of attributing central management services to subsidiaries
03/11/81	DAF/CFA/WP6/81.12	WP6 - CFA - OECD	-	En	-	Report on problems arising from the corresponding adjustments and on possible solution through MAP
10/02/82	DAF/CFA/WP6/81.12rev1	WP6 - CFA - OECD	-	En	-	Revised version of report DAF/CFA/WP6/81.12
24/03/82	DAFFE/CFA/WP1/82.2	WP1 - CFA - OECD	-	En	-	Clarification on the scope of the article 25 in cases of corresponding adjustments under art 9(2)
28/06/82	DAFFE/CFA/WP1/82.6	WP1 - CFA - OECD	-	Fr	IV/ 1	Discussion on the applicability of MAP in art 9(2) cases
26/08/82	DAFFE/CFA/WP6/82.2	WP6 - CFA - OECD	-	En	-	Extensive report on transfer pricing and attribution of profits in the banking sector
22/03/83	DAFFE/CFA/WP6/83.2	WP6 - CFA - OECD	-	En	-	Extensive report from the Dutch Delegation on the problem of the allocation of central management and services costs in a multinational enterprise
09/09/83	DAFFE/CFA/WP6/83.2rev1	WP6 - CFA - OECD	-	-	-	Revised version of report DAFFE/CFA/WP6/83.2 on the problem of the allocation of central management and services costs in a multinational enterprise
10/02/84	DAFFE/CFA/WP1/84.1	WP1 - CFA - OECD	-	En	-	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
12/10/84	DAFFE/CFA/WP6/84.6	WP6 - CFA - OECD	-	En	-	Introductiory note explaining the aim of the work of the WP in this field
12/02/85	DAFFE/CFA/WP1/84.1rev2	WP1 - CFA - OECD	-	En	-	Second revision revision to report DAFFE/CFA/WP1/84.1
26/03/85	CFA/WP6/WD/85.1	WP6 - CFA - OECD	-	-	-	Report by the German Institute of Accountants concerning the problem of double taxation arising from corresponding adjustements, and possible solutions
30/05/85	DAFFE/CFA/WP6/85.6	WP6 - CFA - OECD	-	En	Annex/ 5	Discussion on the US proposal of the Foreign Sales Corporations rules as a safe haven for small exportes
15/09/86	DAFFE/CFA/WP1/86.8	WP1 - CFA - OECD	-	En	5 / 20	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	5 / 15	BIAC's review of tax issues related to specific articles of the 1977 OECD MC; the document is submittee to the CFA for information
22/12/88	DAFFE/CFA/WP6/88.6rev1	WP6 - CFA - OECD	-	En	-	Report on Member States domestic provisions concerning the request of information in order to decide whether an offshore payment occurred at arm's length
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
25/04/89	DAFFE/CFA/WP6/89.9	WP1 - CFA - OECD	-	En	-	Note on an alternative method favoured by the US Government
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	§ / 15,16	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	§ / 15,16	3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988.
11/10/91	DAFFE/CFA/WP1/M(91)2	WP1 - CFA - OECD	-	En	VI / 4	Adoption of the document Transfer pricing with amendments of the document DAFFE/CFA/WP1(91)4/REV1
18/03/92	DAFFE/CFA/WP6(92)3	WP6 - CFA - OECD	-	En	-	Proposed Schedule for the revision of the 1979 Report of Transfer Pricing and Multinational Enterprises
04/10/92	DAFFE/CFA/WP6/M(92)1	WP6 - CFA - OECD	-	En	-	Election of a vice-president, Joint Meeting with BIAC, Tax aspects od Mergers and acquisitions, Monitoring TP, Revision of the 1979 Report, Taxation of new Financial Instruments, Recent Developments and other Business
17/11/92	DAFFE/CFA/WP6(92)7	WP6 - CFA - OECD	-	En	-	Proposed amendments to the report on the taxation of new financial instruments DAFFE/CFA/WP6(92)12
07/12/92	DAFFE/CFA(92)30	CFA - OECD	-	En	-	Proposed Schedule for the revision of the 1979 Report of Transfer Pricing and Multinational Enterprises
29/01/93	DAFFE/CFA/WP6/M(92)2	WP6 - CFA - OECD	-	En	IV / 3	Revision on the 1979 Report on Transfer Pricing
05/07/93	DAFFE/CFA/M(93)2	CFA - OECD	-	En	III / 4,5	Discussion of Transfer Prices and related issues; documents DAFFE/CFA(93)11, DAFFE/CFA/WP6(93)3/REV1, DAFFE/CFA/WD(93)13, DAFFE/CFA/WD(93)17
16/12/93	DAFFE/CFA(94)13	WP6 - CFA - OECD	-	En	-	Report concerning the arm´s length principle and Transfer pricing guidelines for multinational enterprises and tax administrations
28/01/93	DAFFE/CFA/M(94)1	CFA - OECD	-	En	-	Discussion concerning transfer pricing and related issues documents DAFFE/CFA(94)13, DAFFE/CFA/WD(94)6, DAFFE/CFA/WD(94)19
01/07/94	DAFFE/CFA/M(94)2	CFA - OECD	-	En	-	Discussion and decision by the CFA concerning the revision of the 1979 report on transfer pricing; Documents DAFFE/CFA(94)19, DAFFE/CFA(94)21, DAFFE/CFA(94)21/REV1, DAFFE/CFA(94)21/REV2, DAFFE/CFA(94)24, DAFFE/CFA/WD(94)29
07/09/94	DAFFE/CFA/WP1/MR(94)8	WP1 - CFA - OECD	-	En	§ / 4	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	II / 4	Conditions made or imposed and conditions between independent enterprises; 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	§ / 16	The document contains the probable texts and reservations of the 1995 Update and additional items that have not been formally agreed
22/11/94	DAFFE/CFA/WP6(94)3	WP6 - CFA - OECD	-	En	-	Outline of the report on arbitration of transfer pricing issues
06/03/95	DAFFE/CFA/WP6/WD(95)1	WP6 - CFA - OECD	-	En!	-	Pre-Ruling Consultative Document concerning the Arm’s length methodologies and documentation
13/04/95	DAFFE/CFA/WP6(95)7	WP6 - CFA - OECD	-	En	-	The document discusses the key characteristics of Japanese transfer pricing (TP) provisions
11/05/95	DAFFE/CFA/WP6/M(95)1	WP6 - CFA - OECD	-	E	--	Discussion of the Transfer Prices Report by WP6; Guidelines part I and II, Joint meeting with the BIAC, Future Work
29/06/95	C(95)126	Council - OECD	-	En	-	Council´s draft recommendations on the determination of transfer pricing
04/08/95	C(95)126/FINAL	Council - OECD	-	-	-	Council´s recommendations to Governments of Member countries on the determination of transfer pricing
23/08/95	DAFFE/CFA/WP1/WD(95)17	WP1 - CFA - OECD	-	En	31-34 / 5	Changes to the OECD model tax convention and its commentaries from 1977-1995
07/09/95	DAFFE/CFA/WP6(95)9	WP6 - CFA - OECD	-	En	-	The council recommendation and suggestions on monitoring the implementation of the transfer pricing guidelines
19/12/95	DAFFE/CFA(95)16	CFA - OECD	-	-	§ / 21	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	§ / 9	Comments of the BIAC on the Model Tax Convention to Working Party 1
17/01/96	DAFFE/CFA/WP6/M(95)2	WP6 - CFA - OECD	-	En	-	Discussions of WP6 concerning the peer review of the transfer pricing practices, transfer pricing guidelines, monitoring procedures, TP in Korea and Poland and Hungary
01/02/96	DAFFE/CFA/WP1/MR(96)3	WP1 - CFA - OECD	-	En	-	Discussion of the Steering Group concerning Ancillary of International Airlines, Definition of international traffic and application of article 8 to investment income
05/08/96	DAFFE/CFA/WP6/M(96)1	WP6 - CFA - OECD	-	En	-	The review of Poland´s TP, peer review of TP practices, monitoring procedures, administrative aspects of TP and others.
18/11/96	DAFFE/CFA/WP6(96)12	WP6 - CFA - OECD	-	En!	-	Monitoring transfer pricing developments of Members Committee on Fiscal Affairs
22/11/96	DAFFE/CFA/WP6(96)10	WP6 - CFA - OECD	-	En	-	BIAC Statement regarding the Final Regulations under Section 6662(e) Internal Revenue Code (IRC) concerning Accuracy-Related Penalties
26/11/96	DAFFE/CFA/WP6(96)13	WP6 - CFA - OECD	AU	En!	-	Note by the Delegate from Australia on the comments from BIAC [DAFFE/CF A/WP6(96)8])
28/11/96	DAFFE/CFA/WP6(96)11	WP6 - CFA - OECD	-	En!	-	Draft BIAC comments on chapter VII of the OECD transfer pricing guidelines: cost contribution arrangements
28/11/96	DAFFE/CFA/WP6(96)8	WP6 - CFA - OECD	-	En	-	Comments from BIAC concerning the monitoring the application of and adherence to the OECD transfer pricing guidelines by member countries
24/02/97	DAFFE/CFA/WP6/M(96)2	WP6 - CFA - OECD	-	En	-	Discussion of WP6 concerning the transfer pricing Guidelines, Peer review of TP practices, comments by the BIAC
28/02/97	DAFFE/CFA/WP6(97)4	WP6 - CFA - OECD	-	En	-	The document discusses the process of implementing the council recommendation on monitoring the application of the OECD transfer pricing guidelines : revised guidelines for conducting peer reviews
13/03/97	DAFFE/CFA/WP6(97)5	WP6 - CFA - OECD	-	En	-	The document discusses the process of implementing the council recommendation on monitoring the application of the OECD transfer pricing guidelines: the role of the BIAC
21/03/97	DAFFE/CFA/WP6(96)12/REV1	WP6 - CFA - OECD	NZ	En	-	Monitoring transfer pricing developments ;  New Zealand revised transfer pricing legislation
25/04/97	DAFFE/CFA/WP6(97)4/REV	WP6 - CFA - OECD	-	En	-	The process of implementing the council recommendation on monitoring the application of the OECD transfer pricing guidelines:1st revision revised guidelines for conducting PEER reviews
13/05/97	DAFFE/CFA/WP6(97)5/REV1	WP6 - CFA - OECD	-	En	-	The document discusses the process of implementing the council recommendation on monitoring the application of the OECD transfer pricing guidelines: 1st revision the role of the BIAC
18/06/97	DAFFE/CFA/WP6/M(97)1	WP6 - CFA - OECD	-	En	-	Discussion of WP6 Concerning; TP Guidelines,  PEER review of TP practices and monitoring
20/06/97	DAFFE/CFA/WP1(97)10/CORR1	WP1 - CFA - OECD	-	En	PARTI II, 7 / 3	The 1997 update to the model tax convention; amendments for the 1997 model
18/07/97	DAFFE/CFA/WD(97)11	CFA - OECD	-	En	-	The documents contains a note by the secretariat concerning the guidelines for monitoring procedures on the OECF transfer pricing guidelines and the involvement of BIAC: version for BIAC and possible insertion as an annex to the guidelines
20/08/97	DAFFE/CFA/WP1(97)12	WP1 - CFA - OECD	-	En	23 / 10	Changes to Belgium’s reservations and observations
18/09/97	DAFFE/CFA/WD(97)11/REV1	CFA - OECD	-	En	-	The document contains the guidelines for monitoring procedures on the OECD transfer pricing guidelines and the involvement of the business community  ;Annex to "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations".