Date	Document	Institution	MCC	Or Lan	§ / Pages	Summary
29/03/58	FC/M(58)2	FC - OEEC	-	Fr	X/ 8	Creation of WP12 composed by Germany, Italy and Switzerland
28/11/58	FC/WP12(58)1 Part II	WP12 - FC - OECC	DE, IT, CH	Fr	-	Extensive report containing a general analysis and practical solutions as found in historical documents and at that time current bilateral conventions
28/11/58	FC/WP12(58)1 Part I	WP12 - FC - OECC	DE, IT, CH	Fr	-	Extensive report containing a general analysis, a Draft Article (in different versions) and its Commentary
19/01/59	TFD/FC/52	FC - OEEC	IT	Fr	-	Proposed amendment by the Italian Delegation
16/02/59	TFD/FC/56	FC - OEEC	-	En	-	Suggestions from a US perspective on how to deal with the contentious issue of the allocation of taxing rights
28/02/59	FC/M(59)1	FC - OEEC	-	Fr	II/ 4	Extensive discussion based on report FC/WP12(58)1
02/03/59	TFD/FC/57	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Questionnaire to Member Countries on domestic taxation of company profits and dividends; similar clauses from existing tax agreemenst and suggestions are provided
19/03/59	TFD/FC/57rev1	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Revised questionnaire to Member Countries on domestic taxation of company profits and dividends
08/01/60	FC/WP12(60)1	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Taxation of comapany profits and dividends in Member Countries
31/03/60	TFD/FC/88	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Proposed amendments to report FC/WP12(60)1
31/03/60	TFD/FC/88rev1	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Proposed amendments to report FC/WP12(60)1
28/04/60	FC/M(60)2	FC - OEEC	-	Fr	II/ 3	Extensive discussion on the attribution of taxing rights in the State of source in the light of report FC/WP12(60)1
30/04/60	FC/WP12(60)2	WP12 - FC - OEEC	DE, IT, CH	Fr	-	New Draft Article with its Commentary and questions for discussion
28/05/60	FC/M(60)3	FC - OEEC	-	Fr	IV/ 10	Discussion on the questions raised in document FC/WP12(60)2
09/06/60	TFD/FC/98	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Comparable table of proposals by the Working Parties
01/08/60	FC/WP12(60)3	WP12 - FC - OEEC	DE, IT, CH	Fr	-	New Draft Article
24/09/60	FC/WP12(60)4	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Extensive report containing a Draft Article, its Commentary and an overview of the taxation of company profits and dividends in Member Countries
12/10/60	FC/M(60)5	FC - OEEC	-	Fr	V/ 5	Discussion on report FC/WP/12(60)3 with amendments to the Article
23/12/60	FC/M(60)6	FC - OEEC	-	Fr	II/ 3	Discussion on report FC/WP12(60)4
06/01/61	FC/WP12(61)1	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Revised report with a Draft Article and its Commentary
09/01/61	FC/WP12(61)2	FC - OEEC	BE	Fr	-	Belgian position with regard to the problem of the double taxation of dividends
12/01/61	TFD/FC/104	FC - OEEC	NL	-	-	Note by the Dutch Delegation explaining its position on the Article
17/01/61	TFD/FC/106	FC - OEEC	DE	En	-	Proposed paragraph by the German Delegation to be inserted in the Commentary
18/01/61	TFD/FC/107	FC - OEEC	NL, DE	En	-	Proposal by the Dutch and German Delegations for a paragraph to be inserted in the Commentary
17/02/61	FC/M(61)1	FC - OEEC	-	Fr	III/ 4	Discussion on report FC/WP12(61)1 and on the proposals submitted by several Countries
20/02/61	FC/WP12(61)3	WP12 - FC - OEEC	DE, IT, CH	Fr	-	Final report containing a Draft Article and its extensive Commentary
31/03/61	FC/M(61)2	FC - OEEC	-	Fr	II/ 3	Discussion on report FC/WP12 (61)3
31/03/61	TFD/FC/116	FC - OEEC	-	Fr	-	Note collecting the various reservations on the Article
10/04/61	TFD/FC/118	FC - OEEC	DK, NO, SE	-	-	Statement to clarify reservations
04/05/61	TFD/FC/126 Annexes	FC - OEEC	-	Fr & En	-	Text of the Article and its Commentary as drafted by the Drafting Group of the FCO
23/05/61	FC(61)1 Annexes	FC - OEEC	-	Fr & En	-	Final text of the Article and its Commentary
25/05/61	FC/M(61)3	FC - OEEC	-	Fr	III/ 3	Various reservations
08/06/61	TFD/FC/129	FC - OEEC	-	Fr & En	-	Amendments to the Commentary
19/06/61	C(61)97	Council - OEEC	-	Fr	-	Text of the Article
19/06/61	C(61)97 Annexes F to J	Council - OEEC	-	Fr & En	-	Text of the Commentary
26/01/62	TFD/FC/137 (1st Revision)	Drafting Group - FC - OECD	-	Fr & En	§/20-21	Article text revised
21/02/63	FC(63)2	FC - OECD	-	En & Fr	§ / 14	Latest draft model convention.
22/05/63	TFD/FC/158	FC - OECD	US	En	III / 11-12(App)	US Criticism: it is critical to determine as precisely as possible when an asset is sufficiently connected with a PE to be taxed under the rules of Art. 7. Confusion arises because Arts. 13 and 22 allow the other contracting state to tax when the asset "forms part of the assets of the PE", and the commentary on Art. 10(3) allows taxation of dividends under Art. 7 if: "holdings form part of assets of the PE, or otherwise effectively connected with that establishment.
22/05/63	TFD/FC/158	FC - OECD	US	En	IV / 13(App)	US Criticism: (A) No indication as to what the word "capital" means. This may cause difficulties given the variety of meanings which may be given to the term under the laws of even a single state.
22/05/63	TFD/FC/158	FC - OECD	US	En	IV / 13(App)	US Criticism: (B) No reference to the time at which or the period during which the 25% interest in capital must have been held in order to make the limitation therein provided applicable.
05/08/64	FC(64)1	FC - OECD	JP	En	§3 / 2	Japan reserves its position on Art. 10(2)(a) because it imposes the split rate system.
14/11/66	TFD/FC/202	FC - OECD	-	En & Fr	A / 2	Questions relating to Amplification of article on dividend in 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: WP23
14/11/66	TFD/FC/202	FC - OECD	-	En & Fr	A / 2	Questions relating to international definition of dividends in 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: -.
06/02/67	TFD/FC/208	FC - OECD	-	En	§ / 29-33	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	§ / 7-9	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	PT	-	§ / 12	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	§ / 9-13	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	§ / 3-5	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	PT UK BE	En & Fr	§ / 14-15	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	DE CA PT UK BE	En & Fr	§ / 29-32	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	BE DE	En & Fr	§ / 7	Existing WP23 comprising BE & DE working on extended mandate for Article 10.
16/09/67	TFD/FC/222	FC - OECD	-	En	§ / 38-43	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	§ / 112-114	Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
26/02/68	TFD/FC/229	FC - OECD	-	En	A / 1-4	Notes from the 28th session of the FC - scope of study included how one may create rules for alleviating EDT - discussions and comments.
18/06/68	TFD/FC/231	FC - OECD	-	En!	§ / 18-21	Analysis of conformity with or deviation from the 1963 OECD Draft Convention in tax treaties between OECD and developing countries.
17/09/68	TFD/FC/233	FC - OECD	GR	Fr	-	Memorandum presented by Mr. Demetre Georgilis, Director for Direct Taxation of the Greek Ministry of Finance.
21/10/68	FC(68)1	FC - OECD	-	En	30-36/18-21	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.
15/11/68	TFD/FC/234	FC - OECD	-	-	-	Notes from the 29th session of the FC about discussions on BE report for WP23 on the taxtaion of dividends [FC/WP23(68)1 dt 10/06/68 - missing from database] including Economic Double Taxation and relief methods.
28/01/69	DAF/FC/69.3	FC - OECD	GR	Fr	-	Proposal by Mr. D. Georgilis, Director for Direct Taxation of the Greek Ministry of Finance, about Article 10, and the avoidance of economic and juridical double taxation.
16/05/69	DAF/FC/69.8	FC - OECD	-	En	79-91/56-63	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	215-224/166-170	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.
20/10/69	DAF/FC/69.13	FC - OECD	-	En	A / 1-6	Notes of the discussion about the (im)possibility of formulating a precise rule for relieving economic double taxation through Article 10.
04/06/70	FC(70)1	FC - OECD	-	En	79-91 / 46-52	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	215-224 / 129-133	Analysis of deviations of protocols concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
05/03/71	DAF/FC/71.5	FC - OECD	-	Fr	I / 1-4	Note on the discussions at the 38th session of the FC on the taxation of dividends, examining the draft final report of WP23 contained in FC/WP23(70)1 dt 08/12/70, and Addendum.
07/06/71	CFA/WP1/A(71)1	WP1 - CFA - OECD	-	En & Fr	IV / 1	Agenda: Discussion of the Addendum to the Final Report by WG23 [contained in FC/WP23(71)1 dt 29/04/71] on double taxation of dividends received by an individual.
23/09/71	DAF/CFA/WP1/71.5	WP1 - CFA - OECD	-	En	II / 1	WP1 completed amendment discussions as per WG23's report [FC/WP23(70)1 dt 08/12/70] and directed the secretariat to produce a consolidated report; also agreed to amend Art. 10 (except paras. 1&2) as per FC/WP23(71)1 dt 29/04/71, p. 18.
19/11/71	DAF/CFA/WP1/71.8	WP1 - CFA - OECD	-	Fr	I / 1-5	Examination of 3rd Report of WG23 [BE & DE] on Dividends contained in [FC/WP23(70)1 of 8th December, 1970]. Amendments agreed to.
03/12/71	DAF/CFA/71.1	WG33 - WP1 - CFA - OECD	-	-	-	Questionnaire concerned with the tax treatment accorded investment institutions (i.e. companies, funds, unit trusts and other entities, which spread investment risks) and with the tax treatment of their investors.
07/12/71	DAF/CFA/WP1/71.9	WP1 - CFA - OECD	-	En	-	Revised commentary on Article 10 with respect to dividends paid to individuals of the 1963 OECD Draft.
20/12/71	CFA/M(71)2	CFA - OECD	-	En	II / 3	General discussion of the report of WP3 [CFA(71)6 dt 05/11/71 and Addendum of 10/11/71] adopted by the Fiscal Committee.
30/12/71	CFA/WP1(71)6	WG23 - WP1 - CFA - OECD	BE DE	Fr	-	Part I of the Final Report on double taxation of dividends received by an individual.
11/01/72	DAF/CFA/WP1(72)2	WP1 - CFA - OECD	-	En!	-	WP1 approves the revised commentary contained in DAF/CFA/WP1(71).9 dt 07/12/71 in respect of dividends paid to individuals.
21/01/72	CFA/WP1(72)1	WG26 - WP1 - CFA - OECD	US FR NL	En	-	Report on methods (address/automatic or refund) used to reduce tax at the source; discusses administrative procedures and issues.
01/02/72	CFA/WP1(71)6 (Corr)	WG23 - WP1 - CFA - OECD	BE DE	Fr	-	Corrigenda of Part 1 of the report on double taxation of dividends paid to an individual contained in CFA/WP1(71)6 dt 30/12/71.
02/02/72	CFA/WP1(72)3	WP1 - CFA - OECD	-	En	-	Revised text of Section IV of the Commentary on Article 10 of the Draft Convention concerning Dividends, as agreed by WP1 on 14/01/72.
04/02/72	DAF/CFA/WP1/72.2	WP1 - CFA - OECD	-	En	IV / 2	WP1 approves the text of the revised commentary on Article 10 of the 1963 OECD Draft with respect to Individuals, as contained in DAF/CFA/WP1/71.9 dt. 07/12/71.
25/04/72	DAF/CFA/WP1/72.7	WG23 - WP1 - CFA - OECD	BE DE	En	-	Questionnaire on the taxation of dividends paid to companies designed to bring up-to-date the information on dividend taxation systems of OECD member countries.
15/06/72	CFA(72)7	CFA - OECD	-	En	29 / 8	Relevance of Article 10 for the taxation of internatioal companies.
14/05/73	CFA/WP1(23)73	WG23 - WP1 - CFA - OECD	DE BE	En	-	Revision of Article 10 and the commentary thereon.
01/03/73	DAF/CFA/2584	WP1 - CFA - OECD	-	Fr	§ / p4-9	(Non- Discrimination of PE) Special treatment of dividends received in respect of holdings owned by permanent establishment and Withholding tax on dividends, interest and royalties received by a permanent establishment
11/04/73	CFA/WP1(73)2	WP1 - CFA - OECD	-	Fr	-	Summary of the Document "CFA/WP1(73)1 1st Revision” Regarding Article 10 of the 1963 Model
11/04/73	DAF/CFA/WP1/73.5	WP1 - CFA - OECD	-	En	-	Discussion of the report of Working Group no 23 (CFA/WP1(73)
15/09/73	CFA/VP1(73)9	WG30 - WP1 - CFA - OECD	-	Fr	16 / 5	Can partnerships as such enjoy the benefits of Article 10?
05/10/73	DAF/CFA/WP1/73.12 & Add.	WP1 - CFA - OECD	-	En	3 / 2	The revised texts drawn up by Working Working Group No 23 on Article 10 [CFA/WP1(73)7 (1st Revision) of 23rd July, 1973] were adopted
05/11/73	DAF/CFA/WP1(73)13	WP1 - CFA - OECD	-	En	-	Amendments of the 2nd Report of Working Group N° 23 on CFA/WP(73)7 (1st Revision of 23rd July, 1973)]
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
08/02/74	CFA/WP1(74)1	WG23 - WP1 - CFA - OECD	DE,BE	En	-	Analysis of the replies to the questionnaire on dividends [DAF/CFA/WP1/72.7 of 25th April, 1972]
22/03/74	DAF/CFA/WP1/74.7	WP1 - CFA - OECD	-	En & Fr	-	Table of Tax treatment of dividends under the  double taxation conventions [see DAF/CFA/WP1/73.13 of 5th October, 1973, item VI].
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
21/05/75	CFA/WP1(75)3	WG21 - WP1 - CFA - OECD	US,DK,DE	En	14,22,30/ 10,16-18,26,27	Repratriation of Profits in form of Dividends, Dividends for individuals  and Improper use and abuse of tax conventions
08/07/75	CFA/M(75)2	CFA - OECD	-	En	9 / 6	The proposal of the United States administration to abolish withholding tax on interest and portfolio dividend income CFA(75)4
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	12-22 / 3-8	Income received by the partner from the partnership; Treatment of the share of profits allotted by the partnership to the individual partners
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	-	-	§ / 48	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	-	-	§ / 26,28	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	-	-	§ / 14	Part 4: Reservations on the Articles
01/03/77	CFA (76)7rev 1 Part I	WP1 - CFA - OECD	-	Fr & En	§ / 26,28	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 / 6	The document observations made by Member countries to the Commentary
07/03/77	CFA(76)7rev 1 Part I	WP1 - CFA - OECD	-	En & Fr	-	1st revision and final version of Part I CFA(76)7, Part I
11/03/77	CFA(76)7rev 1 Part IV	WP1 - CFA - OECD	-	En & Fr	§ / 8	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 / 32	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	5 / 12	The document contains the main differences between the OECD and the United States Model Convention
09/12/77	CFA(77)12	CFA - OECD	-	En	V/ 4,5	Discussion of national treatment in the international investment treaties and multinational enterprises by the OECD
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
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.
08/06/83	DAFFE/CFA/WP1/83.9	WP1 - CFA - OECD	-	Fr	C / 1-2	Discussion around the possibilities of abusing the 25% threshold in Article 10(2)(a).
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
12/02/85	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
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	§ / 17,18,19,20,21	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	§ / 17,18,19,20,21,22	3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988.
18/06/90	DAFFE/CFA/WP1/89.3rev3 (Corr)	WP1 - CFA - OECD	-	En	-	Corrections to the document DAFFE/CFA/WP1/89.3 (3rd Revision)
25/09/90	DAFFE/CFA/WP1/M(90)2	WP1 - CFA - OECD	-	En	VII / 4	Thin Capitalization; Discussion on the note DAFFE/CFA/WP1/90.6
08/04/91	DAFFE/CFA/WP1/M(90)2/CORR1	WP1 - CFA - OECD	-	-	-	Correction of the document DAFFE/CFA/WP1/M(90)2
09/08/93	DAFFE/CFA/WP1(93)5	WP1 - CFA - OECD	-	En	F,L,C / 8,9,12	The application of the model tax convention to partnerships, trusts and other non-corporate entities
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
08/11/94	DAFFE/CFA/WP1(94)9	WP1 - CFA - OECD	-	En	§ / 6,16	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
17/08/95	DAFFE/CFA/WP1(95)5/REV2	WP1 - CFA - OECD	-	En	IIA / 9,10,11	The document contains comments by Member states to the previous version DAFFE/CFA/WP1(95)5/REV1; 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	35-37,96 / 5,11	Changes to the OECD model tax convention and its commentaries from 1977-1995 and Current issues being considered by working party
19/12/95	DAFFE/CFA(95)16	CFA - OECD	-	-	§ / 6,21,25	1995 changes to the OECD Model Convention , changes to the observation and reservation and organizational changes
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
05/02/96	DAFFE/CFA/WP1(96)5	WP1 - CFA - OECD	-	En	8,9 / 2,3	Next update to the Model Tax Convention: possible contents, changes to the commentary, changes to reservations and proposed timetable
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
21/02/97	DAFFE/CFA/WP1(97)3	WP1 - CFA - OECD	-	En	A8 / 3	New proposals by the steering group; Rates of withholding tax on dividends and interest
22/08/97	DAFFE/CFA/WP1(97)14	WP1 - CFA - OECD	-	En	IIIF / 13	Rates of withholding tax on dividends and interest ; Proposals for the next update to the Model Tax Convention
22/12/97	DAFFE/CFA/WP1/WD(95)13/REV6	WP1 - CFA - OECD	-	En	53,13 / 13,50	Changes to the commentary of article 10; issues arising under article 5 (permanent establishment) of the model tax convention