Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
11/09/57 |
FC/WP10(57)1 |
WP10 - FC - OEEC |
SE |
En |
- |
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 |
25/02/58 |
TFD/FC/31 |
WP10 - FC - OEEC |
SE |
En |
- |
Special report by the WP10 on the taxation of professors and
students; a provision regarding the latter is provided |
31/10/58 |
FC/M(58)4 |
FC - OEEC |
- |
Fr |
III/ 7 |
Adoption of the Draft Article in Report TDF/FC/31 |
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 |
§/30-31 |
Article text revised |
21/02/63 |
FC(63)2 |
FC - OECD |
- |
En & Fr |
§ / 20 |
Latest draft model convention. |
22/05/63 |
TFD/FC/158 |
FC - OECD |
US |
En |
X / 21(App) |
US Criticism: the requirement that the student should only
formerly be a student of the first Contracting State could lead to a scenario
that one escapes taxation all together; doubt whether a student who also
teaches as part of a grant would qualify - the draft model has failed to make
a provision for teachers. |
08/09/64 |
TFD/FC/173 |
FC - OECD |
JP |
En |
§ / 7-8 |
Questions by the Japanese Delegation concerning the 1963 Draft
OECD Model. |
14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 39-40 |
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 |
§ / 9-10 |
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 PT BE |
En & Fr |
§ / 25 |
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 PT BE |
En & Fr |
§ / 49 |
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 |
§ / 76-77 |
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 |
§ / 120 |
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 |
34-35 / 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 |
156-160/108-111 |
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 |
239-240 / 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 |
156-160 / 87-90 |
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 |
239-240 / 137-138 |
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 |
54 / 9 |
Proposed amendments to the commentary and new paragraph 2 of
Article 20 |
15/03/74 |
DAF/CFA/WP1/74.4 |
WP1 - CFA - OECD |
- |
Fr |
§ / 4 |
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 |
12,13 / 7 |
The WP accepted the amendments of Article by replacing “is or
was formerly a resident” by “is or was immediately before visiting a
Contracting State a resident” |
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 / 6 |
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 20,and the Commentary taking account
of the discussions at the Working Party’s meeting in December, 1974. |
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)5 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 - OECD |
- |
En & Fr |
§ / 98 |
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 |
- |
- |
§ / 44 |
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 |
§ / 44 |
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 |
16 / 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 |
§ / 40 |
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 |
§ / 41 |
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 |
§ / 8 |
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 |
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 |
23/08/95 |
DAFFE/CFA/WP1/WD(95)17 |
WP1 - CFA - OECD |
- |
En |
66-67 / 8 |
Changes to the OECD model tax convention and its commentaries
from 1977-1995 |
01/02/96 |
DAFFE/CFA/WP1/MR(96)7 |
WP1 - CFA - OECD |
- |
En! |
8 / 3 |
Comments from delegates concerning the Gender Neutral Language
proposed amendments to the Model TAX Convention document
DAFFE/CFA/WP1/MR(94)14/REV2 |
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