Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
11/09/57 |
FC/WP10(57)1 |
WP10 - FC - OEEC |
SE |
En |
B(b)/ 6 |
Report, Draft Article and Commentary |
06/01/58 |
FC/M(58)1 |
WP10 - FC - OEEC |
- |
Fr |
IV/ 5 - 6 |
Comments on the report FC/WP10(57)1 |
31/01/58 |
FC/WP10(58)1 |
WP10 - FC - OEEC |
SE |
En |
- |
Report, Draft Article and Commentary |
26/04/58 |
TFD/FC/35 |
WP10 - FC - OEEC |
SE |
En & Fr |
- |
Redraft of the Article |
31/10/58 |
FC/M(58)4 |
FC - OEEC |
- |
Fr |
III/ 6 |
Adoption of the Draft Article in Report TDF/FC/35 |
30/12/58 |
FC(58)7 |
FC - OEEC |
- |
En |
- |
Draft Article submitted to the Committee for adoption |
11/04/59 |
TFD/FC/62 |
FC - OEEC |
- |
Fr |
- |
List of observations on the drafting of the Article |
11/04/59 |
TFD/FC/63 |
FC - OEEC |
- |
Fr & En |
- |
Text of the Article for harmonisation |
21/04/59 |
TFD/FC/63rev1 |
FC - OEEC |
- |
Fr & En |
- |
Text of the Article after revision by the Drafting Group |
21/05/59 |
FC(59)2 |
FC - OEEC |
- |
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 - OEEC |
- |
Fr & En |
- |
Final text of the Article, annex to Recommendation TFD/FC/66 |
21/02/63 |
FC(63)2 |
FC - OECD |
- |
En & Fr |
§ / 19 |
Latest draft model convention. |
22/05/63 |
TFD/FC/158 |
FC - OECD |
US |
En |
VIII / 19(App) |
US Criticism: Needs to be clarified whether provision applies
to remuneration for director's functions, or to all payments made to
directors. |
08/09/64 |
TFD/FC/173 |
FC - OECD |
JP |
En |
§ / 7 |
Questions by the Japanese Delegation concerning the 1963 Draft
OECD Model. |
14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 29-30 |
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 |
§ / 8 |
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 BE |
En & Fr |
§ / 21 |
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 |
PT BE |
En & Fr |
§ / 43 |
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 |
§ / 64-65 |
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. |
21/06/68 |
FC/WP28(68)1 |
WP28 - FC - OECD |
DK IE SE |
En |
22-24 / 4-5 |
1st Report of WP28: brief survey of some deviations in recent
tax treaties. |
16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
136-139/90-93 |
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 |
234 / 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 |
136-139 / 74-77 |
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 |
234 / 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. |
23/12/71 |
CFA/WP1(71)7 |
WG28 - WP1 -CFA - OECD |
DK IE SE |
En |
6-13 / 2-4 |
Proposal of adding paragraph 2 to Article 16 in order to make
clear that the article does not deal with the remuneration paid to a director
for his day-to-day work. |
07/07/72 |
DAF/CFA/WP1/72.8 |
WP1 - CFA - OECD |
- |
Fr |
III / 1 |
Notes on the 5th meeting of WP1 of the CFA: WP1 examined the
report by WG28 [contained in CFA/WP1(71)7 dt 23/12/71] |
28/07/72 |
DAF/CFA/WP1/72.9 |
WP1 - CFA - OECD |
- |
Fr |
I / 1 |
Discussion of Report of WG28 contained in CFA/WP1(71)7 dt
23/12/71. |
03/01/73 |
CFA/WP1(73)1 |
WG28 - WP1 - CFA OECD |
DK,IE,SE |
En |
2,4/ 2 |
Exclusion of the income from a Director derived from the
Ordinary employment, Consultancy, adviser and the bilaterally inclusion of different organs "like" the
board of directors |
25/01/73 |
DAF/CFA/WP1/73.2 |
WG28 - WP1 - CFA OECD |
- |
En |
1-3 / 2 |
The Steering Group agreed to submit the report to the Working
Party for consideration and adoption [CFA/WP1(73)1 (1st revision) |
26/01/73 |
CFA/WP1(73)1rev1 |
WG28 - WP1 - CFA OECD |
DK,IE,SE |
En |
- |
Revision of the Document CFA/WP1(73)1 |
11/04/73 |
DAF/CFA/WP1/73.5 |
WP1 - CFA - OECD |
- |
En |
- |
Discussion of the Second report of Working Group No 28
(CFA/WP1(73)1 (1st Revision) and drafted amendments |
13/04/73 |
CFA/WP1(73)5 |
WG28 - WP1 - CFA OECD |
DK,IE,SE |
En |
- |
1976 final versions of paragraph 1 of Article 16 and
commentary |
05/06/73 |
DAF/CFA/WP1(73)8 |
WP1 - CFA - OECD |
- |
En |
- |
Amendments of the
Report of Working Group N° 28 (CFA/WP1(73)5 of 13th April, 1973 |
05/06/73 |
DAF/CFA/WP1(73)8 |
WP1 - CFA - OECD |
- |
En |
- |
The Working Party accepted the proposed amendments, and the
texts of the Report of Working Group No 28 (CFA/WP1(73)5 of 13th April,
1973)] |
26/06/73 |
CFA/M(73)2 |
CFA - OECD |
- |
En |
- |
The Working Party Adopted the texts prepared by Working Group
No 28 [CFA/WP1(73)5 of 13th April, 1973] subject to the amendments mentioned
in the summary of the discussions at the meeting. |
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 |
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 |
§ / 90 |
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 |
- |
- |
§ / 40 |
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 |
- |
- |
§ / 26 |
Part 4: Reservations on the Articles |
01/03/77 |
CFA (76)7part2rev1 |
WP1 - CFA - OECD |
- |
Fr & En |
§ / 40 |
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 |
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 |
07/10/77 |
DAF/CFA/WP1/77.12 |
WP1 - CFA - OECD |
US |
En |
11 / 16 |
The document contains the main differences between the OECD
and the United States Model Convention |
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 |
§ / 33 |
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 |
§ / 34 |
3rd Revision of the Observations and Reservations of the 1977
Model Convention; Answers received from the letter CFA(88)254 of 3rd October
1988. |
26/08/94 |
DAFFE/CFA/WP1/MR(94)14 |
WP1 - CFA - OECD |
- |
En |
§ / 6 |
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 |
§ / 6 |
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 |
§ / 18,41 |
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 |
54-55 / 7 |
Changes to the OECD model tax convention and its commentaries
from 1977-1995 |
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 |
- |
- |
§ / 23 |
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 / 5 |
Drafting the English Version of the Model in Gender-Neutral
Language; 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 / 2 |
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 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|