Date  Document  Institution MCC Or Lan § / Pages Summary
11/09/57 FC/WP10(57)1 WP10 - FC - OEEC SE En B(a)(4)/ 5 Report, Draft Article and Commentary
06/01/58 FC/M(58)1 WP10 - FC - OEEC - Fr IV/ 4 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 with amendments
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
26/01/62 TFD/FC/137 (1st Revision) Drafting Group - FC - OECD - Fr & En §/28-29 Article text revised
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 IX / 20(App) US Criticism: Not clear if the article includes endorsement fees, royalties for copyrights, since copyright will be owned by an enterprise which has arranged with the entertainer for his performance.
05/08/64 FC(64)1 FC - OECD JP En §5 / 2 Japan reserves its right to tax the income of enterprises providing services of public entertainers, whether or not it is conducted through a PE in Japan.
14/04/67 TFD/FC/214 FC - OECD - En § / 31-32 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 UK SE CH PT En & Fr § / 22 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 UK SE CH PT En & Fr § / 44-45 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 § / 66-67 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 § / 119 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 25-26 / 5 1st Report of WP28: WP28 will consider introducing an anti-evasion provision if so decided by FC.
16/05/69 DAF/FC/69.8 FC - OECD - En 140-144/94-97 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 235 / 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 140-144 / 77-79 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 235 / 137 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 14-22 / 4-7 Discussion of the problem identified by WP25 of the FC in FC/WP25(66)1 concerning the question whether income derived by government employed artistes is to be treated under Article 17 or under paragraph 1 of Article 19.
07/07/72 DAF/CFA/WP1/72.8 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 / 2 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 - The exclusion of the word ¨Public¨of paragraph 1 and modifications of the proposed French version of paragraph 2 and commentary.
25/01/73 DAF/CFA/WP1/73.2 WG28 - WP1 - CFA - OECD - En 1,2,3 / 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 1and 2 of Article 17 and commentary
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
12/09/75 CFA/WP1(75)5 WG15 - WP1 - CFA - OECD NL,JP,IE,CH En & Fr 7 / 2,3 (The Double residence problem and possible solutions)  Unsolved problems of elimination of double taxation a continuation of the document CFA/WP1(74)2 
30/10/75 DAF/CFA/WP1/75.14 WP1 - CFA - OECD - Fr A / 1 The amendment of the article as proposed by the Second Report of Working Group Examination of the Second Report of Working Group No. 15 - CFA/WP1(75)5 of 12th September, 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 § / 91 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
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 § / 16 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   13 / 16 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 CFA - OECD - En - Report dealing with the difficulties of taxing activities non necessitating of a permanent basis
25/03/83 DAFFE/CFA/WP1/83.6 WP1 - CFA - OECD - En - Report on a series of problems, i.e. double taxation or double non-taxation, concerning entertainers
13/02/84 DAFFE/CFA/WP1/84.2 WP1 - CFA - OECD - Fr - The report reviews the scope of the article with particular conern to tax avoidance opportunities
16/03/84 DAFFE/CFA/WP1/84.2rev1 WP1 - CFA - OECD - Fr - Revised report on the taxing issues concerning artistes and sportsmen
16/10/84 CFA/WP8/WD/84.9 WP8 - CFA - OECD - - - Review on the taxation of foreign artistes in the Nordic Countries
17/12/85 DAFFE/CFA/WP1/85.8 (Add) WP1 - CFA - OECD - En - Discussion on the scope of the Article
03/06/86 DAFFE/CFA/86.7 (Corr 1) CFA - OECD - En & Fr - Drafting corrections to document DAFFE/CFA/86.7
12/03/86 DAFFE/CFA/WP1/85.8rev 1 (Add) WP1 - CFA - OECD - En - Revised report on the scope of the Article
13/03/86 DAFFE/CFA/WP1/86.1 WP1 - CFA - OECD - En - Final extensive report on the taxation issues regarding artistes and sportsmen and the application of the Article; a revised version of the Commentary is provided in the Annex
04/06/86 DAFFE/CFA/86.7 CFA - OECD - En - Final extensive report on the taxation issues regarding artistes and sportsmen and the application of the Article, submitted to the Committee for approval; a revised version of the Commentary is provided in the Annex
01/12/86 DAFFE/CFA/86.21rev1 WG 8 - WP1 - CFA - OECD - En - Joint report on the taxation of artistes and sportsmen (English text missing)
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 § / 34,35 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 § / 35,36 3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988. 
26/04/91 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
26/08/94 DAFFE/CFA/WP1/MR(94)14  WP1 - CFA - OECD - En § / 7 The document contains the discussion of drafting the model tax convention in sex-neutral language 
04/11/94 DAFFE/CFA/WP1/MR(94)17 WP1 - CFA - OECD - En II / 3 Scope of paragraph 2; 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/M(94)2  WP1 - CFA - OECD - En V / 5 Fixed remuneration of artistes or sportsmen of touring teams or orchestras; discussion of the document DAFFE/CFA/WP1/MR(94)2/REV3 (The 1995 Update)
08/11/94 DAFFE/CFA/WP1(94)9  WP1 - CFA - OECD - En § / 10 The document contains the probable texts 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 56-59,106 / 7,12 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 - - § / 10,23 1995 changes to the OECD Model Convention and changes to the observation and reservation
01/02/96 DAFFE/CFA/WP1/MR(96)7  WP1 - CFA - OECD - En! 5-7 / 2 Comments from delegates concerning the Gender Neutral Language proposed amendments to the Model TAX Convention document DAFFE/CFA/WP1/MR(94)14/REV2 
23/08/95 DAFFE/CFA/WP1/MR(94)13/REV1  WP1 - CFA - OECD - En  - The document discusses the application of paragraph 2 to star companies in third countries.
26/08/96 DAFFE/CFA/WP1(96)17  WP1 - CFA - OECD - En IIIH / 20 Proposals for the next 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 
20/06/97 DAFFE/CFA/WP1(97)10/CORR1  WP1 - CFA - OECD - En PARTI II 8 / 3 The 1997 update to the model tax convention; reservation in paragraph 16 of the Commentary on Article 17 
22/08/97 DAFFE/CFA/WP1(97)14  WP1 - CFA - OECD - En IIID / 13 Star-company resident of a third state; Proposals for the next update to the Model Tax Convention