| Date | Document | Institution | MCC | Or Lan | § / Pages | Summary |
| 03/07/57 | C(57)145 | FC - OECC | - | Fr | II(12)/ 5 | List of the new five Working Parties |
| 11/09/57 | FC/WP10(57)1 | WP10 - FC - OECC | SE | En | B(a)(1)(2)(3) / 4 - 5 | Report, Draft Article and Commentary |
| 06/01/58 | FC/M(58)1 | WP10 - FC - OECC | - | Fr | IV/ 4 | Comments on the report FC/WP10(57)1 |
| 31/01/58 | FC/WP10(58)1 | WP10 - FC - OECC | SE | En | - | Report, Draft Article and Commentary |
| 28/04/58 | TFD/FC/34 | FC - OECC | - | Fr & En | - | Redraft of the Article |
| 31/10/58 | FC/M(58)4 | FC - OECC | - | Fr | III/ 6 | Adoption of the Draft Article in Report TDF/FC/34 with amendments |
| 30/12/58 | FC(58)7 | FC - OECC | - | En | - | Draft Article submitted to the Committee for adoption |
| 11/04/59 | TFD/FC/62 | FC - OECC | - | Fr | - | List of observations on the drafting of the Article |
| 11/04/59 | TFD/FC/63 | FC - OECC | - | Fr & En | - | Text of the Article for harmonisation |
| 21/04/59 | TFD/FC/63rev1 | FC - OECC | - | Fr & En | - | Text of the Article after revision by the Drafting Group |
| 21/05/59 | FC(59)2 | FC - OECC | - | Fr | - | Text of the Article as inseted in the Report from the Drafting Group to the Council submitted to the Committee for adoption |
| 11/06/59 | TFD/FC/69 | FC - OECC | - | Fr & En | - | Final text of the Article, annex to Recommendation TFD/FC/66 |
| 26/01/62 | TFD/FC/137 (1st Revision) | Drafting Group - FC - OECD | - | Fr & En | §/26-27 | Article text revised |
| 19/02/62 | FC/M/(62)1 | FC - OECD | - | Fr | II / 5 | In the English version "pedagogic activities is replaced by « teaching activities » in Art. VI (e) (CMC Art. 14); « the independent activities of physicians, etc. » is added to te same §. Insertion of the definition of « professional services » in Art. VI (CMC Art. 14 deleted) on taxation of independent personal services on request of AT. |
| 28/02/62 | FC/WP14(62)2 | WP14 - FC - OECD | AT SE | En | Intro / 1-2 | Report prepared by WP14 in the light of the discussions of the FC at its last session in January, 1962; (e) regarding professional services will not be included in Art. 3 but in Art. 14 (deleted) instead, in conformity with what was decided during the last session. |
| 11/04/62 | FC/M(62)2 (Part1) | FC - OECD | - | Fr | A, B(a) / 2, 3, 4 | Definition of and commentary on "professional services" shifted from Art. 3(1) to separate article for income from "professional services". "Artistic" activities added to the definition of professional services.. |
| 21/02/63 | FC(63)2 | FC - OECD | - | En & Fr | § / 18 | Latest draft model convention. |
| 22/05/63 | TFD/FC/158 | FC - OECD | US | En | IV(A) / 4-5(App) | Unresolved issues requiring further study listed by the US - attribution and computation of income to a PE / Fixed Base. |
| 22/05/63 | TFD/FC/158 | FC - OECD | US | En | VII / 17-18(App) | US Criticism: (A) What is the distinction between business profits and independent personal services?; (B) lack of guidance regarding the meaning, time issues, existence or use of a fixed base. |
| 14/11/66 | TFD/FC/202 | FC - OECD | - | En & Fr | A / 2 | Questions relating to allocation of profits to a fixed base in the 1963 Draft Convention left for future discussion by the FC: paragraph of 1963 Report in which question was raised: 21; Working Party in charge: -. |
| 14/04/67 | TFD/FC/214 | FC - OECD | - | En | § / 25-27 | 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 | § / 7 | 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 | NO FR | En & Fr | § / 19 | 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 | GR NO FR | En & Fr | § / 39-41 | 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 | DE IE SE | En & Fr | § / 7 | New WP28 comprising DE IE & SE formed for working on Articles 1, 4, 14-20 & 21, including issues of annuities and residence of diplomats. |
| 16/09/67 | TFD/FC/222 | FC - OECD | - | En | § / 58-59 | 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 | § / 118 | 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! | § / 28-31 | Analysis of conformity with or deviation from the 1963 OECD Draft Convention in tax treaties between OECD and developing countries. |
| 21/06/68 | FC/WP28(68)1 | WP28 - FC - OECD | DK IE SE | En | 16-17 / 3 | 1st Report of WP28: brief survey of some deviations in recent tax treaties. |
| 21/10/68 | FC(68)1 | FC - OECD | - | En | 46-53/28-31 | Analysis of deviations of actual tax treaties between OECD and developing countries from July 1963 to July 1967. Includes observations made by member states on TFD/FC/231 dt 14/06/68. |
| 16/05/69 | DAF/FC/69.8 | FC - OECD | - | En | 125-129/82-85 | 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 | 232-233/172-173 | 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 | 125-129 / 69-70 | 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 | 232-233 / 136 | Analysis of deviations of protocols concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft. |
| 28/04/71 | CFA(71)3 | CFA - OECD | - | En | - | Organisation of work under the CFA: Report expected June 1971: possible conclusion by end of 1971. |
| 23/09/71 | DAF/CFA/WP1/71.5 | WP1 - CFA - OECD | - | En | VII / 3 | WG28 to submit its report on Arts. 1, 4, 14-21 by the end of the year. |
| 26/02/73 | CFA/WP6(73)1 | WP6 - CFA - OECD | - | Fr | 16 / 4 | Problems with the personnel of Multinational Enterprises |
| 12/04/73 | CFA/WP1(73)4 | WG28 - WP1 - CFA - OECD | DK,IR, SE | En | 8 / 4 | Remuneration of visiting professors, teachers and persons engaged in research |
| 16/04/73 | DLF/CFA/W P6/73.1 | WP6 - CFA - OECD | - | En | § / 11 | Drafted Report on The Problems with the personnel of Multinational Enterprises |
| 21/05/73 | CFA(73) 4 | WP6 - CFA - OECD | - | En | § / 11 | Problems with the personnel of Multinational Enterprises |
| 14/11/73 | CFA/W151(73)13 | WG28 - WP1 - CFA - OECD | DK,IR, SE | En | 18 / 3 | Proposed amendments to paragraph 1,2 of Article 14 (183 days rule) |
| 14/01/74 | DAF/CFA/WP1(74)2 | WP1 - CFA - OECD | - | Fr | III / 3 | The chairman decided that it was not desirable to include the 183 days rule of the first report of Working Group No. 28, CFA/WP1(73)13 of 14th November, |
| 15/03/74 | DAF/CFA/WP1/74.4 | WP1 - CFA - OECD | - | Fr | 1,2 / 1 | Working Party No1 Examinations of the report of Working Group No. 28 CFA/WP1(73)13 of 14th November, 1973 and reservations of the Article |
| 18/04/74 | CFA/WP1(74)3 | WG28 - WP1 - CFA - OECD | DK,IR, SE | En | 3 / 2 | The WP decided not to amend the text of the Article but agreed to state more clearly the same principles as those of Article 7 on business income |
| 22/10/74 | DAF/CFA/WP1/74.17 | WP1 - CFA - OECD | - | Fr | 4 / 1 | The Working Party adopted the revised texts of Articles 14 and 15, together with the corresponding Commentaries proposed by Working Group No. 28 [CFA/WP1(74)3 of 18th April, 1974] |
| 12/02/75 | DAF/CFA/WP1/75.4 | WG28 - WP1 - CFA - OECD | DK,IR, SE | En | - | The Working Group No 28 present the final versions of Articles 14,and the Commentary taking account of the discussions at the Working Party’s meeting in December, 1974. |
| 17/02/75 | DAF/CFA/WP1/75.4 (Add) | WG28 - WP1 - CFA - OECD | DK,IR, SE | En & Fr | - | Reservation of Portugal, amendment to the document DAF/CFA/WP1/75.4 |
| 15/03/75 | CFA/WP1(75)2 | WG30 - WP1 - CFA - OECD | AU,BE,CH | En | § / 6 | Examples and solutions of the divergent interpretation of the Model-convention concerning the taxation of partnerships. |
| 25/03/75 | CFA/WP1(75)2 | WG30 - WP1 - CFA - OECD | AU,BE,CH | En | § / 9 | Examples and solutions of the divergent interpretation of the Model-convention concerning the taxation of partnerships. |
| 15/04/75 | CFA(75)3 | CFA - OECD | - | En & Fr | - | The document contains the result of the revision by Working Party No. 1 of the Committee on Fiscal Affairs of Articles 14, 15, 18 and 20 and of the Commentary thereon |
| 21/05/75 | CFA/WP1(75)3 | WG21 - WP1 - CFA - OECD | US,DK,DE | En | 33 / 28,29 | Improper use and abuse of tax conventions (personal services) |
| 08/07/75 | CFA/M(75)2 | CFA - OECD | - | En | 2 / 3 | The Committee adopted the revised Articles 14, 15, 18, 20, 28, 29 and 30, and the Commentaries thereon. CFA(75)3 and CFA(75)7 |
| 10/07/75 | CFA(75)13 | CFA - OECD | - | - | - | The attached document contains the revised texts of Articles 14, 15, 18, 20, 28, 29 and 30 of the Draft Double Taxation Convention on Income and Capital of 1963(This text CANCELS and REPLACES the English text of the same document dated 9th July, 1975) |
| 16/07/75 | C(75)126 | CFA - OECD | - | En & Fr | - | The revised texts of Articles 14, 15, 18, 20, 28, 29 and 30 and Commentaries in document CFA(75)13 were adopted by the Committee on Fiscal Affairs at its 9th Session from 24th–26th June, 1975. |
| 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 | § / 87 | 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 | - | - | § / 38 | 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 | - | - | § / 24 | Part 4: Reservations on the Articles |
| 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 | § / 18 | 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 / 4 | 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 / 46 | 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 | 9 / 14 | The document contains the main differences between the OECD and the United States Model Convention |
| 14/03/79 | DAF/CFA/WP8/79.7 | WG1 - WP8 - CFA - OECD | - | - | - | The WP asks the delegates how they dealt with the issue; specific examples of common situations are provided in the report |
| 05/10/79 | DAF/CFA/WP8/79.26 | WP1 - CFA - OECD | - | En | - | Report dealing with the difficulties of taxing activities non necessitating of a permanent basis |
| 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 |
| 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 | § / 30,31 | 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 | § / 31,32 | 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 / 6 | Revision of the 1977 Model; The treatment of Entertainers, Artistes and Sportsmen was approved subject to changes in the commentary |
| 09/08/93 | DAFFE/CFA/WP1(93)5 | WP1 - CFA - OECD | - | En | J / 8 | The application of the model tax convention to partnerships, trusts and other non-corporate entities |
| 26/08/94 | DAFFE/CFA/WP1/MR(94)14 | WP1 - CFA - OECD | - | En | § / 5 | 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 | § / 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 / 4 | Restricting articles 14,15 to individuals; Discussion of the issues (Preparing for the 1995 update) of the note DAFFE/CFA/WP1/MR(94)6/REV1 |
| 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 | § / 17,37 | The document contains the probable texts and reservations of the 1995 Update and additional items that have not been formally agreed |
| 15/02/95 | DAFFE/CFA/WP1(95)5 | WP1 - CFA - OECD | - | En | § / 4 | Preparing for the 1996 Update; Recommendations of the Steering Group |
| 30/06/95 | DAFFE/CFA/WP1(95)5/REV1 | WP1 - CFA - OECD | - | En | IA / 2 | 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 | IA/ 3 | 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 | 48,49,101/ 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 | - | - | § / 22 | 1995 changes to the OECD Model Convention and changes to the observation and reservation |
| 20/12/95 | DAFFE/CFA/WP1(95)5/REV3 | WP1 - CFA - OECD | - | En | ID,IIIA / 5,17 | Working party proposals for the 1995+ update to the model tax convention |
| 05/02/96 | DAFFE/CFA/WP1(96)5 | WP1 - CFA - OECD | - | En | 5,10 / 2,3 | Next update to the Model Tax Convention: possible contents, changes to the commentary, changes to reservations and proposed timetable |
| 11/06/96 | DAFFE/CFA/WP1(96)12 | WG5 - WP1 - CFA - OECD | - | En | - | The document contains issues related to article 14 of the model tax convention |
| 03/07/96 | DAFFE/CFA/WP1(96)12/REV1/ANN1 | WG5 - WP1 - CFA - OECD | - | En! | - | 1st revision of the issues related to article 14 of the model tax convention |
| 04/07/96 | DAFFE/CFA/WP1(96)12/REV1 | WG5 - WP1 - CFA - OECD | - | En! | - | 1st revision of the issues related to article 14 of the model tax convention |
| 12/08/96 | DAFFE/CFA/WP1(96)12/REV2 | WG5 - WP1 - CFA - OECD | - | En | - | 2nd revision of the issues related to article 14 of the model tax convention |
| 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 |
| 04/11/96 | DAFFE/CFA/WP1/M(96)2 | WP1 - CFA - OECD | - | En | V / 4 | Discussion of the WP1 concerning Article 14 document DAFFE/CFA/WP1(96)12/REV2 |
| 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 |
| 20/08/97 | DAFFE/CFA/WP1(97)12 | WP1 - CFA - OECD | - | En | 22 / 9 | Slovakia’s positions (reservations) on the model tax convention |