Date	Document	Institution	MCC	Or Lan	§ / Pages	Summary
29/03/58	FC/M(58)2	FC - OEEC	-	Fr	X/ 8	Creation of WP11 composed by France and Belgium
15/01/59	FC/WP11(59)1	WP11 - FC - OEEC	FR, BE	Fr	-	Extensive report containing a general analysis, similar clauses from existing double taxation agreements and a Draft Article
20/01/59	FC/WP11(59)1 (Corr)	WP11 - FC - OEEC	FR, BE	En!	-	Various changes to report FC/WP11(59)1
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	-	En	X/ 12	Discussion about the issues contained in report FC/WP11(58)1
17/03/59	TFD/FC/59	FC - OEEC	IT	Fr	-	The Italian Delegation takes the position that interest should be taxed in the State of source
28/04/60	FC/M(60)2	FC - OEEC	-	Fr	III/ 9	Extensive discussion on the attribution of taxing rights in the State of source in the light of report FC/WP11(59)1
03/05/60	FC/WP11(60)1	WP11 - FC - OEEC	FR, BE	Fr	-	Report containing a new Draft Article and its Commentary
06/05/60	TFD/FC/93	FC - OEEC	-	Fr	-	Proposed amendments to document FC/M(60)2
28/05/60	FC/M(60)3	FC - OEEC	-	Fr	V/ 13	Discussion on report FC/WP11(60)1
09/06/60	TFD/FC/98	WP11 - FC - OEEC	FR, BE	Fr	-	Comparable table of proposals by the Working Parties
05/08/60	TFD/FC/102	FC - OEEC	CH	Fr	-	Note by the Swiss Delegation regarding the treatment of excessive interest and royalties
20/10/60	FC/WP11(60)2	WP11 - FC - OEEC	FR, BE	Fr	-	Report on difficult topics regarding the taxation of interests
23/12/60	FC/M(60)6	FC - OEEC	-	Fr	IV/ 8	Discussion on report FC/WP (60)2
19/01/61	TFD/FC/108	FC - OEEC	-	-	-	Draft amendment
19/01/61	TFD/FC/109	FC - OEEC	-	-	-	Second draft amendment
17/02/61	FC/M(61)1	FC - OEEC	-	Fr	V/ 11	Discussion on report FC/WP11(60)2, on taxation at source and on the safeguard clause
01/03/61	FC/WP11(61)1	WP11 - FC - OEEC	FR, BE	Fr	-	New Draft Article and its Commentary
10/03/61	TFD/FC/114	FC - OEEC	NL	-	-	Proposal by the Dutch Delegation on paragraph 5
31/03/61	FC/M(61)2	FC - OEEC	-	Fr	IV/ 8	Discussion on report FC/WP11 (61)1
31/03/61	TFD/FC/116	FC - OEEC	-	Fr	-	Note collecting the various reservations on the Article
10/04/61	FC/WP11(61)2	WP11 - FC - OEEC	FR, BE	Fr	-	Revised report containing a Draft Article, its Commentary and Reservations
19/04/61	TFD/FC/122	FC - OEEC	UK	-	-	Proposal from the British Delegation for an amendment of paragraph 5
19/04/61	TFD/FC/124	FC - OEEC	-	Fr	-	New text of paragraph 6 and comments thereon
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	V/ 7	Discussion on report FC/WP11(61)2 and on the proposals submtted; adoption of the Article and its Commenrary; 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	§/22-23	Article text revised
21/02/63	FC(63)2	FC - OECD	-	En & Fr	§ / 15	Latest draft model convention.
22/05/63	TFD/FC/158	FC - OECD	US	En	IV(A) / 4-5	US criticism (requiring further study) - no guidance about what amounts which might be considered to be excessive; how to determine when a special relationship; how the excess amount of payment should be characterized.
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	V / 14-15(App)	US Criticism: problems with the definiton of interest - amounts included; debt-claims secured by mortgages; government securities; inclusion of discount - proposal of a new wording of Art. 11(3).
08/09/64	TFD/FC/173	FC - OECD	JP	En	§ / 6	Questions by the Japanese Delegation concerning the 1963 Draft OECD Model.
14/11/66	TFD/FC/202	FC - OECD	-	En & Fr	A / 2	Questions relating to international definition of interest 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	§ / 34-37	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	§ / 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	-	§ / 13	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	§ / 14-17	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	§ / 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	§ / 16	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	CA DE PT UK BE	En & Fr	§ / 33-35	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	FR LU	En & Fr	§ / 7	New WP27 comprising FR & LU formed for working on Articles 11 and 12.
16/09/67	TFD/FC/222	FC - OECD	-	En	§ / 44-49	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	§ / 115	Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
18/06/68	TFD/FC/231	FC - OECD	-	En!	§ / 22-24	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	37-41/22-24	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.
30/12/68	FC/WP27(68)1	WP27 - FC - OECD	-	Fr	3-5 / 1-5	Important for the meaning of the words "paid to": suggestion to replace the term "paid" with "allotted" declined, because: "the term “to pay” is employed in the sense of the civil law and means “to fulfil the obligation to put funds at the disposal of the creditor in the manner required by the contract or by custom”.
30/12/68	FC/WP27(68)1	WP27 - FC - OECD	-	Fr	6-12/6-9	Consideration for the redrafting of definition of interest to make it international/global (not dependent on internal laws?).
30/12/68	FC/WP27(68)1	WP27 - FC - OECD	-	Fr	13 / 9-10	Discussion leading to the insertion of reference to "fixed base" and "independent personal services" in the text of Art.11(4) of the 1977 OECD Model.
30/12/68	FC/WP27(68)1	WP27 - FC - OECD	-	Fr	14-15/10-11	Discussion about when interest arises in the payor's PE State - no clear conclusion.
30/12/68	FC/WP27(68)1	WP27 - FC - OECD	-	Fr	16 / 11	discussion on whether the wording of 11(6) is adequate to qualify the excess amount of interest payments.
14/02/69	DAF/FC/69.5	FC - OECD	-	-	A / 1-3	Notes on the discussions concerning interest and royalties at the 30th session of the fiscal committee.
16/05/69	DAF/FC/69.8	FC - OECD	-	En	92-101/64-69	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	225-227/170-171	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.
30/05/69	FC/WP27(69)1	WP27 - FC - OECD	LU FR NL	Fr	-	Draft addition to the Commentary on Article 11 of the 1963 Draft, which would form a supplement to Section E entitled “Solution adopted by the Fiscal Committee of O.E.C.D.”, continuing as from paragraph 17.
04/07/69	DAF/FC/69.10	WP27 - FC - OECD	LU FR NL	En	-	Note on the discussion of the first report of WP27 of the Fiscal Committee on Interest and Royalties during the 31st session of the FC.
16/02/70	FC/WP27(70)1	WP27 - FC - OECD	LU FR NL	Fr	3-16 / 3-9	Report on suggested amendments to Articles 11 of the Draft Convention, relating to interest.
16/02/70	FC/WP27(70)1	WP27 - FC - OECD	LU FR NL	Fr	24 / 12-14	Report on suggested amendments to Articles 11 and 12 of the Draft Convention, relating to interest and royalties respectively.
04/06/70	FC(70)1	FC - OECD	-	En	92-101 / 53-57	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	225-227 / 134-135	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	DAF/FC/70.8	FC - OECD	-	En	A (1-6, 8) / 1-3	Discussion of the 2nd report of WP27 [FC/WP27(70)1 dt 16/02/70]: exclusion of certain kinds of interest?; whether the definition of interest should rely on internal laws?; reference to fixed base; source rule.
04/11/70	FC/WP27(70)2	WP27 - FC- OECD	LU FR NL	Fr	§ / 2-9	Proposals to amend Article 11, and commentaries thereon.
14/01/71	FC(71)1	FC - OECD	-	En	§ / 2-3, 4-12	Changes to the text of Article 11 and commentaries thereto.
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].
05/03/71	FC(71)1 (Corr)	FC - OECD	-	En	-	Corrigendum to FC(71)1 dt 14/01/71.
10/11/71	CFA(71)10	CFA - OECD	-	Fr & En	§ / 6-7, 26-39	Revised text of Article and Commentary as unanimously approved by the Fiscal Committee or by Working Party N° 1.
21/01/72	CFA/WP1(72)1	WP26 - 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.
10/02/72	CFA(71)10 (1st Revision)	CFA - OECD	-	En & Fr	§ / 7, 24-37	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	16 / 5	Can partnerships as such enjoy the benefits of Article 11?
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
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
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	23 / 20,21	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
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	§ / 67	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	-	-	§ / 30,32	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	-	-	§ / 18	Part 4: Reservations on the Articles
01/03/77	CFA (76)7part2rev1	WP1 - CFA - OECD	-	Fr & En	§ / 30,32	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)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	§ / 12	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 / p3	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 / p38	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	6 / 13	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	-	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	§ / 22,23	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	§ / 23,24	3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988.
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
15/12/92	DAFFE/CFA/WP1/M(92)2	WP1 - CFA - OECD	-	En	V / 4	Discussion of the relationship with the new Financial instruments and the Article
04/03/93	DAFFE/CFA/WP1/M(93)1	WP1 - CFA - OECD	-	En	VI/ 4,5,6	Amendments on the UK´s reservations of the article
09/08/93	DAFFE/CFA/WP1(93)5	WP1 - CFA - OECD	-	En	F,C / 8,12	The application of the model tax convention to partnerships, trusts and other non-corporate entities
01/02/94	DAFFE/CFA/WP1(94)1	WP1 - CFA - OECD	-	En	-	Changes to the commentary resulting from the taxation of new financial instruments document [DAFFE/CFA(94)12]
31/05/94	DAFFE/CFA/WP1(94)1/REV1	WP1 - CFA - OECD	-	En	-	1st Revision of the document DAFFE/CFA/WP1(94)1; Changes to the commentary resulting from the taxation of new financial instruments and alternative solutions.
14/06/94	DAFFE/CFA/WP1(94)1/REV2	WP1 - CFA - OECD	-	En	-	2nd Revision of the document DAFFE/CFA/WP1(94)1; Changes to the commentary resulting from the taxation of new financial instruments and alternative solutions.
26/08/94	DAFFE/CFA/WP1/MR(94)14	WP1  - CFA - OECD	-	En	§ / 4	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	§ / 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	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(94)9	WP1 - CFA - OECD	-	En	§ / 7,16	The document contains the probable texts and reservations of the 1995 Update and additional items that have not been formally agreed
05/12/94	DAFFE/CFA(95)15	CFA - OECD	-	En	-	Comments on proposed changes to the model tax convention and the commentaries relating to the taxation of new financial instruments
03/02/95	DAFFE/CFA/WP1(95)6	WP1 - CFA - OECD	-	En	§ / 6	Proposed changes to the model tax convention and commentaries in response to the report on the taxation of new financial instruments
30/06/95	DAFFE/CFA/WP1/WD(95)14	WG2 - WP1 - CFA - OECD	-	En	15/ 4	The cross-border pension payments and related issues ;Replies to the pension questionnaire
23/08/95	DAFFE/CFA/WP1/WD(95)17	WP1 - CFA - OECD	-	En	38-41,96/ 5,11	Changes to the OECD model tax convention and its commentaries from 1977-1995 and Current issues being considered by working party
25/08/95	DAFFE/CFA/WP1/WD(95)14/REV1	WG2 - WP1 - CFA - OECD	-	En	17 / 4	1st revision of the cross-border pension payments and related issues ;Replies to the pension questionnaire
12/09/95	DAFFE/CFA/WP1/MR(95)2/REV3	WP1 - CFA - OECD	-	En!	IE / 6	Preparing for the 1995+update; Drafting the Model in Gender-Neutral Language
19/12/95	DAFFE/CFA(95)16	CFA - OECD	-	-	§ / 7,21,26	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	ID / 5	Drafting the English Version of the Model in Gender-Neutral Language; Working party proposals for the 1995+ update to the model tax convention
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	10 / 3	Next update to the Model Tax Convention: possible contents, changes to the commentary, changes to reservations and proposed timetable
26/08/96	DAFFE/CFA/WP1(96)17	WP1 - CFA - OECD	-	En	IVD / 5,24	Proposals for the next update to the model tax convention
23/10/96	DAFFE/CFA/WP1(96)19	WP1 - CFA - OECD	-	En	A / 4	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/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	A / 2	New proposals by the steering group; Rates of withholding tax on dividends and interest
20/08/97	DAFFE/CFA/WP1(97)12	WP1 - CFA -OECD	-	En	22 / 9	Slovakia’s positions (reservations) on the model tax convention
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 - OEC	-	En	53,14 / 13,50	Changes to the commentary of article 11; issues arising under article 5 (permanent establishment) of the model tax convention