Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
|
|
|
11/09/57 |
FC/WP10(57)1 |
WP10 - FC - OEEC |
SE |
En |
A(6)/ 4 |
Report, Draft Article and Commentary |
|
06/01/58 |
FC/M(58)1 |
WP10 - FC - OEEC |
- |
Fr |
IV/ 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 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. |
|
14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 33-34 |
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 |
IE BE SE |
En & Fr |
§ / 23 |
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 |
IE BE SE |
En & Fr |
§ / 46 |
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 |
§ / 68-69 |
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 |
27-29 / 5 |
1st Report of WP28: brief survey of some deviations in recent
tax treaties. |
|
16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
145-151/98-101 |
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 |
236 / 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 |
145-151 / 80-82 |
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 |
236 / 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. |
|
14/11/73 |
CFA/W151(73)13 |
WG28 - WP1 - CFA - OECD |
DK,IR, SE |
En |
43 / 7 |
Proposed inclusion of paragraph 2 of Article 18 concerning
social security payments |
|
15/03/74 |
DAF/CFA/WP1/74.4 |
WP1 - CFA - OECD |
- |
Fr |
§ / 3 |
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 |
7,8 / 5,6 |
Proposed Paragraphs 1,2 taking into account that agreement
could not be reached on a provision giving the taxation right in respect of
social security payments to the State of source |
|
10/01/75 |
DAF/CFA/WP1/75.1 |
WP1 - CFA - OECD |
- |
Fr |
3 / 1 |
The Working Party adopted the revised texts of Articles 18 and
20 of the Commentary thereon
CFA/WP1(74)3 of 18th April, 1974], subject to two amendments |
|
29/01/75 |
DAF/CFA/WP1/75.2 |
WP1 - CFA - OECD |
- |
Fr |
3 / 7 |
Amendments to the article and examination of the report 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 18,and the Commentary taking account
of the discussions at the Working Party’s meeting in December, 1974. |
|
13/03/75 |
DAF/CFA/WP1/75.7 |
WP1 - CFA - OECD |
- |
Fr |
3 / 1 |
The Working Party adopted the next texts of paragraphs 2 and 3
of the Commentary on Article 18 and took note of a reservation by Canada on
that Article. |
|
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 |
|
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 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. |
|
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 - 0ECD |
- |
En & Fr |
§ / 93 |
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 - 0ECD |
- |
- |
§ / 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 - 0ECD |
- |
- |
- |
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 |
- |
- |
§ / 28 |
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 |
§ / 20 |
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 |
14 / 17 |
The document contains the main differences between the OECD
and the United States Model Convention |
|
06/02/84 |
DAFFE/CFA/WP6/84.1 |
WP6 - CFA - OECD |
- |
En |
- |
BIAC study on the tax treatment of international pensions |
|
13/09/84 |
DAFFE/CFA/WP6/84.5 |
WP6 - CFA - OECD |
- |
En! |
- |
BIAC's response to questions put by WP6 in doc WP6/WD/84.5 |
|
03/04/85 |
DAFFE/CFA/WP6/85.4 |
WP6 - CFA - OECD |
UK |
En |
- |
Commentary on country responses to the questionnaire
CFA(84)238 concerning the domestic tax treatment of pension plans in Member
States |
|
03/04/85 |
DAFFE/CFA/WP6/85.4 Annex |
WP6 - CFA - OECD |
UK |
En |
- |
Responses in a tabular form to questionnaire CFA(84)238
concerning the domestic tax treatment of pension plans in Member States |
|
17/11/88 |
DAFFE/CFA/WP6/88.8 |
WP6 - CFA - OECD |
- |
En |
- |
Report on cross-border pension contributions, containing a
questionnaire on domestic legislation and answers, and examples of clauses
from existing tax treaties |
|
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 |
§ / 36,37 |
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 |
§ / 37,38 |
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 |
VI / 4 |
The tax treatment of pensions of staff of multinational
enterprise; discussion of the note DAFFE/CFA/WP1(90)3/REV1 |
|
26/04/91 |
DAFFE/CFA/WP1/M(91)1 |
WP1 - CFA - OECD |
- |
En |
III / 2 |
The tax treatment of pensions of staff of multinational
enterprises |
|
04/03/93 |
DAFFE/CFA/WP1/M(93)1 |
WP1 - CFA - OECD |
- |
En |
VI / 4,5,6 |
Creation of a working group for the examination of all types
of pensions |
|
09/11/93 |
DAFFE/CFA/WP1/M(93)2 |
WP1 - CFA - OECD |
- |
En |
VI / 5 |
Discussion concerning the tax treatment of Pensions document
[DAFFE/CFA/WP1(93)7] |
|
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 |
II / 4 |
Persons to whom the Convention applies; Discussion of the
issues (Preparing for the 1995 update) of the note
DAFFE/CFA/WP1/MR(94)6/REV1 |
|
30/06/95 |
DAFFE/CFA/WP1/WD(95)14 |
WG2 - WP1 - CFA - OECD |
- |
En |
- |
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 |
60-61,107 / 7,12 |
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 |
- |
1st revision of the cross-border pension payments and related
issues ;Replies to the pension questionnaire |
|
19/12/95 |
DAFFE/CFA(95)16 |
CFA - OECD |
- |
- |
§ / 23 |
1995 changes to the OECD Model Convention and changes to the
observation and reservation |
|
29/08/96 |
DAFFE/CFA/WP1/WD(95)14/REV2 |
WP1 - CFA - OECD |
- |
En |
- |
2nd Revision of the cross-border pension payments and related
issues ;Replies to the pension questionnaire |
|
13/01/97 |
DAFFE/CFA/WP1/WD(95)14/REV3 |
WP1 - CFA - OECD |
- |
En |
- |
3rd Revision of the cross-border pension payments and related
issues ;Replies to the pension questionnaire |
|
20/06/97 |
DAFFE/CFA/WP1(97)10/CORR1 |
WP1 - CFA - OECD |
- |
En |
PARTI II 9/ 3 |
The 1997 update to the model tax convention; Australia´s
reservation in paragraph 39 of the Commentary on Article 18 |
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