| Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
|
|
|
| 11/09/57 |
FC/WP10(57)1 |
WP10 - FC - OEEC |
SE |
En |
A(3)/ 3 |
Report, Draft Article and Commentary |
|
| 06/01/58 |
FC/M(58)1 |
WP10 - FC - OEEC |
- |
Fr |
IV/ 5 |
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 |
|
| 29/03/58 |
FC/M(58)2 |
FC - OEEC |
- |
Fr |
IV/ 4 |
Comments and amendments to the report FC/WP10(58)1 |
|
| 26/04/58 |
TFD/FC/35 |
WP10 - FC - OEEC |
SE |
En & Fr |
- |
Redraft of the Article |
|
| 23/09/58 |
TFD/FC/43 |
FC - OEEC |
CH, DE, UK, SE |
En |
- |
Additional proposals by several countries to the one made by
the WP10 in Report TFD/FC/35 |
|
| 07/11/58 |
TFD/FC/45 |
FC - OEEC |
UK |
En |
- |
Issues raised by the British Delegation on the provision |
|
| 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 |
|
| 11/06/59 |
TFD/FC/70 |
FC - OEEC |
- |
- |
- |
Proposal regarding introductionary comments to the Article in
Recommendation (?) |
|
| 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. |
|
| 08/09/64 |
TFD/FC/173 |
FC - OECD |
JP |
En |
§ / 7 |
Questions by the Japanese Delegation concerning the 1963 Draft
OECD Model. |
|
| 14/11/66 |
TFD/FC/202 |
FC - OECD |
- |
En & Fr |
B / 3 |
Questions rainsed by Japan: whether this article requires
clarification; reference: FC/WP25(66)1, §110–128; FC/M(66)3 page 4; WP in charge: --. |
|
| 14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 35-38 |
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 |
§ / 9 |
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 |
SE CH NO BE AT |
En & Fr |
§ / 24 |
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 |
SE CH NO BE AT |
En & Fr |
§ / 47-48 |
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 |
§ / 70-75 |
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 |
30-33 / 5-6 |
1st Report of WP28: brief survey of some deviations in recent
tax treaties. |
|
| 19/12/68 |
FC/WP28(68)2 |
WP28 - FC - OECD |
DK IE SE |
En |
- |
2nd Report of WP28: Analysis of the interaction of Article 1
with Articles 19, 20, and 24. |
|
| 16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
152-155/102-107 |
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 |
237-238/173-174 |
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. |
|
| 30/05/69 |
FC/WP28(68)2 (corr) |
WP28 - FC - OECD |
DK IE SE |
En |
- |
Corrigendum to 2nd Report of WP28: Analysis of the interaction
of Article 1 with Articles 19, 20, and 24. |
|
| 04/06/70 |
FC(70)1 |
FC - OECD |
- |
En |
152-155 / 83-86 |
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 |
237-238 / 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. |
|
| 23/12/71 |
CFA/WP1(71)7 |
WG28 - WP1 -CFA - OECD |
DK IE SE |
En |
23-36 / 7-12 |
Proposal to split the text of Article 19(1) into two
sentences. |
|
| 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 / 2-4 |
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 |
- |
Modifications to the proposed version of the 5th meeting of
the Working Party on Article19 and commentary |
|
| 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),drafted amendments and reservations |
|
| 13/04/73 |
CFA/WP1(73)5 |
WG28 - WP1 - CFA - OECD |
DK,IE,SE |
En |
- |
1976 final versions of paragraph 1,2,3 of Article 19 and
commentary |
|
| 05/06/73 |
DAF/CFA/WP1(73)8 |
WP1 - CFA - OECD |
- |
En |
- |
The Working Party accepted with reservations 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 |
|
| 28/02/74 |
CFA/WP1(74)2 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En |
30-32 / 10 |
Relationship between Article 23 and Article 19 |
|
| 12/09/75 |
CFA/WP1(75)5 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En & Fr |
11-14 / 5 |
Relationship between Article 23 and Article 19 (“may be
taxed”) |
|
| 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 |
§ / 95 |
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 |
- |
- |
§ / 42 |
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 |
- |
- |
§ / 28 |
Part 4: Reservations on the Articles |
|
| 01/03/77 |
CFA (76)7part2rev1 |
WP1 - CFA - OECD |
- |
Fr & En |
§ / 42 |
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 |
15 / 18 |
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 |
§ / 38,39 |
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 |
§ / 39,40 |
3rd Revision of the Observations and Reservations of the 1977
Model Convention; Answers received from the letter CFA(88)254 of 3rd October
1988. |
|
| 09/11/93 |
DAFFE/CFA/WP1/M(93)2 |
WP1 - CFA - OECD |
- |
En |
VII / 7 |
Discussion concerning the application of Article 19 to
independent personal services |
|
| 04/11/94 |
DAFFE/CFA/WP1/MR(94)17 |
WP1 - CFA - OECD |
- |
En |
III (2) / 5 |
Locally-Employed Government Employees; 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 |
§ / 11,42 |
The document contains the probable texts of the 1995 Update
and additional items that have not been formally agreed |
|
| 30/06/95 |
DAFFE/CFA/WP1/WD(95)14 |
WG2 - WP1 - CFA - OECD |
- |
En |
15 / 4 |
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 |
62-65,108 / 7,8,12 |
Changes to the OECD model tax convention and its commentaries
from 1977-1995 |
|
| 25/08/95 |
DAFFE/CFA/WP1/WD(95)14/REV1 |
WG2 - WP1 - CFA - OECD |
- |
En |
17 / 4 |
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 |
- |
- |
§ / 11,23 |
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 |
B / 6 |
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 |
B / 6 |
3rd Revision of the cross-border pension payments and related
issues ;Replies to the pension questionnaire |
|
| 21/02/97 |
DAFFE/CFA/WP1(97)3 |
WP1 - CFA - OECD |
- |
En |
G / 8-14 |
New proposals by the steering group; Scope of article 19 |
|
| 11/07/97 |
DAFFE/CFA/WP1/MR/M(97)1 |
WP1 - CFA - OECD |
- |
En |
IIIA / 3 |
Discussion of WP1 concerning Article 19 paragraph 26
commentary of document
DAFFE/CFA/WP1/MR(96)6/REV1 |
|
| 22/08/97 |
DAFFE/CFA/WP1(97)14 |
WP1 - CFA - OECD |
- |
En |
IIIL / 19-26 |
Scope of article 19 ;
Proposals for the next update to the Model Tax Convention |
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