Date	Document	Institution	MCC	Or Lan	§ / Pages	Summary
03/07/57	C(57)145	FC - OEEC	-	Fr	II(12)/ 5	List of the new five Working Parties
12/02/58	FC/WP8(58)1	WP8 - FC - OEEC	DE, LU	Fr & En	-	Report containing a Draft Article, its Commentary and a few examples of similar clauses from st the time current double taxation agreements
06/05/58	TFD/FC/38	FC - OEEC	CH	Fr & En	-	Proposal from the Swiss Delegation on the wording of the Article
16/06/58	FC/M(58)3	FC - OEEC	-	Fr	III/ 8	Discussion on Report FC/WP8(58)1 and Proposal TFD/FC/38
03/09/58	FC/WP8(58)2	WP8 - FC - OEEC	DE, LU	Fr	-	Second Report containing a revised Draft Article; in the annex, explanations on the current paragraph 4 (not inserted in the Draft Article) are provided
31/10/58	FC/M(58)4	FC - OEEC	-	Fr	V/ 7	Extensive discussion on whether and, if so, to what extent a right to tax should be given to the State of source
10/11/58	FC/WP8(58)3	WP8 - FC - OEEC	DE, LU	Fr	-	WP8 proposes amendments with regard to taxation of Royalties in the State of source; Swiss proposal on the deductibility of Royalties
19/11/58	TFD/FC/48	FC - OEEC	PT	Fr	-	Proposal by the Portuguese Delegation for taxation of Royalties in the State of source
02/12/58	TFD/FC/51	FC - OEEC	BE	Fr	-	Note by the Belgian Delegation the principles of tax allocation
16/12/58	FC/M(58)5	FC - OEEC	-	Fr	VIII/ 9	Discussion centered on the definition of Royalties and on whether the State of source should be granted taxing rights
19/12/58	FC/WP8(58)4	WP8 - FC - OEEC	DE, LU	Fr	-	WP8 informs the Delegations on how it intends to deal with the issues raised in the previous documents
19/01/59	TFD/FC/53	FC - OEEC	IT	Fr	-	Proposed amendment by the Italian Delegation
28/04/60	FC/M(60)2	FC - OEEC	-	Fr	IV/ 14	Extensive discussion based on report FC/WP8(58)4
03/05/60	FC/WP8(60)1	WP8 - FC - OEEC	DE, LU	Fr	-	Proposed agreement containing a new Draft Article and questions on further topics
09/06/60	TFD/FC/98	WP8 - FC - OEEC	DE, LU	Fr	-	Comparable table of proposals by the Working Parties
18/08/60	FC/WP8(60)2	WP8 - FC - OEEC	DE, LU	Fr	-	New Draft Article
05/08/60	TFD/FC/102	FC - OEEC	CH	Fr	-	Note by the Swiss Delegation regarding the treatment of excessive interest and royalties
12/10/60	FC/M(60)5	FC - OEEC	-	Fr	VII/ 8	Discussion on report FC/WP8(60)2
23/12/60	FC/M(60)6	FC - OEEC	-	Fr	B/ 6	Discussion on the Draft Article
17/02/61	FC/M(61)1	FC - OEEC	-	Fr	IV/ 7	Discussion on whether to allow the State of source to tax the income
27/02/61	FC/WP8(61)1	WP - FC - OEEC	DE, LU	Fr	-	Revised Draft Article and its Commentary
31/03/61	FC/M(61)2	FC - OEEC	-	Fr	III/ 5	Discussion on the new Draft Article in report FC/WP8(61)1
31/03/61	TFD/FC/116	FC - OEEC	-	Fr	-	Note collecting the various reservations on the Article
04/04/61	FC/WP8(61)2	WP - FC - OEEC	DE, LU	Fr	-	Revised report containing a Draft Article, its Commentary and Reservations on the Article
19/04/61	TFD/FC/123	FC - OEEC	-	-	-	New text of the comments on paragraph 4
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	II/ 3	Discussion on report FC/WP8(61)2; adoption of the Article and its Commentary; 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	§/24-25	Article text revised
21/02/63	FC(63)2	FC - OECD	-	En & Fr	§ / 16	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.
05/08/64	FC(64)1	FC - OECD	JP	En	§4 / 2	Japan reserves its right to tax under Art. 12(1) royalties and gains from the alienation of property giving rise to royalties.
06/02/67	TFD/FC/208	FC - OECD	-	En	§ / 38-41	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	§ / 10	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	-	§ / 14	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	§ / 18-21	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	§ / 6	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	§ / 17	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 GR CA FR PT UK BE	En & Fr	§ / 36-37	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	§ / 50-53	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	§ / 116	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!	§ / 25-27	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	42-45/25-27	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	17-18/11	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	19-25/12-15	Discussions about the definition of royalties.
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	102-111/70-75	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	228-230/171-172	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.
16/02/70	FC/WP27(70)1	WP27 - FC - OECD	LU FR NL	Fr	17-23 / 9-12	Report on suggested amendments to Articles 12 of the Draft Convention, relating to royalties.
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	102-111 / 58-63	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	228-230 / 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 (7-8) / 1-3	Discussion of the 2nd report of WP27 [FC/WP27(70)1 dt 16/02/70]: scope of Article 12, and its interaction with Articles 5&7, 14, and 17.
04/11/70	FC/WP27(70)2	WP27 - FC- OECD	LU FR NL	Fr	Sep-13	Proposals to amend Article 12 and commentaries thereon.
14/01/71	FC(71)1	FC - OECD	-	En	§ / 3, 12-18	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	§ / 7, 39-47	Revised text of Article and Commentary as unanimously approved by the Fiscal Committee or by Working Party N° 1.
10/02/72	CFA(71)10 (1st Revision)	CFA - OECD	-	En & Fr	§ / 8, 37-45	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 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
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-residents
21/05/75	CFA/WP1(75)3	WG21 - WP1 - CFA - OECD	US,DK,DE	En	24 / 21-22	Improper use and abuse of tax conventions
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	43 / 9	Income received by the partner from the partnership; Special remuneration received by the partner from the partnership for services rendered (adequateness of remuneration and services presupposed)
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	§ / 73	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	-	-	§ / 34	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	-	-	§ / 20	Part 4: Reservations on the Articles
01/03/77	CFA (76)7part2rev1	WP1 - CFA - OECD	-	Fr & En	§ / 34	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 / 7	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	§ / 14	1st revision and final version of Part 4 of the document CFA(76)7: Reservations on the Articles
04/04/77	DAF/CFA/WP1/77.5 & Add.	WP1 - CFA - OECD	-	Fr	10-20 / 3-5	The document shows problems with non-Member countries and the application of  Article 12
24/05/77	DAF/CFA/WP1/77.6	WP1 - CFA - OECD	-	-	4 / 2	The document discusses the document [DAF/CFA/WP1/77.5 of 4th April, 1977]  concerning the problems with non-Member countries and the application of  Article 12
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 / 41	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	7 / 13	The document contains the main differences between the OECD and the United States Model Convention
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.
14/03/79	DAF/CFA/WP1/79.6	WP1 - CFA - OECD	FR, DE, NL, CH, UK, US	En & Fr	-	Comments by the six countries on a multilateral convention on copyright royalties
25/05/79	DAF/CFA/79.4	CFA - OECD	-	-	-	Comments on the UNESCO-WIPO  draft Convention, which is provided in full
18/06/79	DAF/CFA/79.4 (Add)	CFA - OECD	-	Fr & En	-	Addendum to the French text of doc DAF/CFA/79.4
04/06/81	DAF/CFA/WP1/81.8	WP1 - CFA - OECD	-	Fr	III/ 2	The WP is asked to clarify the taxation of containers leasing; further it recognises the need to clarify the relationship between articles 7 and 12
10/09/81	DAF/CFA/WP1/81.11	WP1 - CFA - OECD	-	En	-	Preliminary paper on the problems connected with the taxation of leasing of industrial, commercial or scientific equipment
28/09/81	DAF/CFA/WP1/81.12	WP1 - CFA - OECD	-	En	-	Note on the problems with the taxation of container leasing
14/12/81	DAF/CFA/WP1/81.14	WP1 - CFA - OECD	-	Fr	IV/ 2	Comments on reports DAF/CFA/WP1/81.12 and DAF/CFA/WP1/81.11 on the taxation of leasing and industrial, commercial and scientific equipment
15/12/81	DAF/CFA/WP1/81.13	WP1 - CFA - OECD	DE	En	-	Extensive report from the German Delegation on the taxation of income from the leasing of containers
28/06/82	DAFFE/CFA/WP1/82.6	WP1 - CFA - OECD	-	Fr	V/ 2	Taxation of the leasing of containers; of industrial, commercial or scientific equipments: it is agreed that the rule in art 12 is the overriding one
14/11/83	C/83/102 (Final)	Council - OECD	-	-	-	Recommendation of the Council on the interpretation of articles 5, 7 and 12 when applied to the taxation of income from the lease of industrial, commercial or scientific equipment
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
15/09/86	DAFFE/CFA/WP1/86.8	WP1 - CFA - OECD	-	En	1 / 5	BIAC's report on the tax problems arising with softwares
08/01/87	DAFFE/CFA/86.25	CFA - OECD	-	En	1 / 2	BIAC's review of tax issues related to specific articles of the 1977 OECD MC; the document is submittee to the CFA for information
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
23/02/87	DAFFE/CFA/WP1/87.8	WP1 - CFA - OECD	-	Fr	-	Note by the French delegate concerning tax issues relating to softwares
25/08/87	DAFFE/CFA/WP1/87.12	WP1 - CFA - OECD	-	En	-	Note on the tax issues related to the use of softwares
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	§ / 24,25,26	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	§ / 25,26,27	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)
26/04/91	DAFFE/CFA/WP1/M(91)1	WP1 - CFA - OECD	-	En	VI / 5	Revision of the 1977 Model; The leasing of Industrial, Commercial and Scientific Equipment and Leasing of Containers was approved subject to changes in the commentary
11/10/91	DAFFE/CFA/WP1/M(91)2	WP1 - CFA - OECD	-	En	V / 3	The tax treatment of Software amendments to the Commentary
09/01/92	DAFFE/CFA(92)1/ADD1	CFA - OECD	CA,PT	-	-	Tax Treatment of Software; the document contains observations and reservations of the amendments of the commentary
30/01/92	DAFFE/CFA/WP1(92)2	WP1 - CFA - OECD	US	-	-	United States proposed addition to the note on the tax treatment of software;  Amendments of the Commentary of the Article
11/02/92	DAFFE/CFA/WP1/WD(92)1	WP1 - CFA - OECD	AU	-	-	This document is not available; Australia´s proposal of the Tax Treatment of Software
18/02/92	DAFFE/CFA/M(92)1	CFA - OECD	-	En	VI / 4	The Committee approved the report DAFFE/CFA(92)1 and Addendum
09/03/92	DAFFE/CFA/WP1/M(92)1	WP1 - CFA - OECD	-	En	III / 2	Discussion of the WP concerning the proposals of Australia and USA and the approval of the document [DAFFE/CFA/WP1(90)4/REV3].
09/08/93	DAFFE/CFA/WP1(93)5	WP1 - CFA - OECD	-	En	C / 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	§ / 4,5	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 / 3	Treatment od software; 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	§ / 8,17	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	42-45,97-99 / 6,11	Changes to the OECD model tax convention and its commentaries from 1977-1995 and Current issues being considered by working party
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	-	-	p8,21,25	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	IA / 2,3	Beneficial Ownership of Royalties; Working party proposals for the 1995+ update to the model tax convention
14/01/96	DAFFE/CFA/WP1(96)1	WP1 - CFA - OECD	-	En	§ / 10	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	4,10 / 2,3	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	IIIF,I,IVA / 21,22	Proposals for the next update to the model tax convention
23/10/96	DAFFE/CFA/WP1(96)19	WP1 - CFA - OECD	-	En	B / 5	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, Reservations and Observations 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	B / 3,4	New proposals by the steering group; Source rule for royalties
06/03/97	DAFFE/CFA/WP1(97)9	WP1 - CFA - OECD	-	En	-	Suggestions for the change to the commentary paragraphs 12-17 on article 12 concerning software payments
11/07/97	DAFFE/CFA/WP1/MR/M(97)1	WP1 - CFA - OECD	-	En	IIIB / 3	Discussion of WP1 concerning the meaning of royalties in paragraph 18 of the Commentary on Article 12 of document DAFFE/CFA/WP1/MR(96)2/REV1
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	IIIB,G / 11,14	Goods and services not attributable to a permanent establishment  and Source rule for royalties  ; Proposals for the next update to the Model Tax Convention
27/08/97	DAFFE/CFA/WP1(97)11	WP1 - CFA - OECD	-	En	-	The document contains some of the characterization issues arising out electronic commerce, with particular focus on transactions relating to digital products.
22/12/97	DAFFE/CFA/WP1/WD(95)13/REV6	WP1 - CFA - OECD	-	En	53,15 / 13,50	Changes to the commentary of article 12; issues arising under article 5 (permanent establishment) of the model tax convention