| Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
| 19/01/60 |
FC/WP14(60)1 |
WP14 - FC - OEEC |
AT, SE |
En |
- |
Draft Article and its Commentary |
| 20/02/60 |
FC/M(60)1 |
FC - OEEC |
- |
Fr |
III/ 7 |
Adoption with amendments of the Article and its Commentary in
report FC/WP14 (60)1 |
| 14/03/60 |
FC(60)1 |
FC - OEEC |
- |
Fr & En |
- |
Text of the Article with its Commenary as adopted by the
Committee |
| 26/04/60 |
TFD/FC/89 (Corr) |
FC - OEEC |
- |
Fr & En |
- |
New draft paragraphs of the Commentary |
| 25/05/60 |
FC(60)2 |
FC - OEEC |
- |
Fr |
- |
Text of the Article as drafted by the Drafting Group |
| 21/07/60 |
C(60)157 (Final) |
Council - OEEC |
- |
- |
- |
Final text of the Article |
| 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 |
XI / 22 (App) |
US Criticism: It may be
possible that income may not be expressly mentioned, but falls within the
intent of another article - therefore the exclusive taxing rights should be
granted to the residence state with caution. |
| 08/09/64 |
TFD/FC/173 |
FC - OECD |
JP |
En |
§ / 8 |
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: does Art. 21 apply to income from
3rd countries; reference: FC/WP25(66)1, §23–37 and 119–120; FC/M(66)2 page 6;
FC/M(66)3 page 5; WP in charge: WP25. |
| 14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 41-42 |
Analysis of deviations from the 1963 Draft OECD Convention in
tax treaties signed between 1 July 1963 and 1 Jan 1967. |
| 09/05/67 |
TFD/FC/216 |
FC - OECD |
UK IE PT BE |
En & Fr |
§ / 26 |
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 |
CA UK IE PT BE |
En & Fr |
§ / 50-51 |
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 |
§ / 78-81 |
Analysis of conformity with or deviation from 1963 Draft OECD
Model in tax treaties signed between 01/07/63 and 01/01/67. |
| 21/06/68 |
FC/WP28(68)1 |
WP28 - FC - OECD |
DK IE SE |
En |
36-40 / 6 |
1st Report of WP28: “subject to
tax” clause as well as the question of the applicability of the Article to
income from third countries (see report of Working Party 25, paragraphs
31–37) seem to merit particular consideration. |
| 16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
161-166/112-117 |
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. |
| 04/06/70 |
FC(70)1 |
FC - OECD |
- |
En |
161-166 / 91-94 |
Analysis of deviations of actual tax treaties 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. |
| 12/04/73 |
CFA/WP1(73)4 |
WG28 - WP1 - CFA OECD |
DK IE SE |
En |
- |
Types of income not expressly mentioned in the Arricles
preceding Article 21 which should fall within the scope of the Article so
that they shall be taxable Only in the State of residence , the discussion of
Third Countries Income, Commentary and Reservations |
| 05/07/73 |
DAF/CFA/WP1(73)8 |
WP1 - CFA - OECD |
- |
En |
- |
[Discussion of the Report of
Working Group No 28 (CFA/WP1(73)4)]. |
| 10/10/73 |
DAF/CFA/73.2 |
WG28 - WP1 - CFA OECD |
DE IE SE |
En |
- |
Revised Article 21 and Commentary |
| 05/11/73 |
CFA/WP1(73)11 |
WG28 - WP1 - CFA OECD |
DE IE SE |
En |
- |
Revised Article 21 and commentary, including items of income mentioned in previous
Articles but not dealt with in those Articles (as dividends derived from
third states) and reviewing rules relating to other income accruing to a
permanent establishment situated in a Contracting State. |
| 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 |
| 27/12/73 |
DAF/CFA/WP1/73.15 |
WP1 - CFA - OECD |
- |
En |
- |
The Working Party accepted the proposed amendments of the
second report on Article 21 by Working Group No 28 [CFA/WP1(73)11 of 5th
November 1973] |
| 14/01/74 |
DAF/CFA/WP1(74)2 |
WP1 - CFA - OECD |
- |
Fr |
I / 2 |
Summary of discussions at the 10th meeting of WP1 |
| 28/02/74 |
CFA/WP1(74)2 |
WG15 - WP1 - CFA - OECD |
- |
En |
8-15 / 2-5 |
Analysis of the interaction of Article 23 and Article 21 in
triangular & irregular bilateral scenarios. |
| 25/03/75 |
CFA/WP1(75)2 |
WG30 - WP1 - CFA - OECD |
AU,BE,CH |
En |
§ / 12 |
Examples and solutions of the
divergent interpretation of the Model-convention concerning the
taxation of partnerships. |
| 21/07/75 |
DAF/CFA/WP1/75.11 |
WP1 - CFA - OECD |
- |
- |
3 / 6 |
Examination of the second Report of Working Group N°. 30 -
CFA/WP1(75)2 of 25th March, 1975 |
| 12/09/75 |
CFA/WP1(75)5 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En & Fr |
6 / 2 |
Possible solution for
the relief of double taxation in cases of Double residence; 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 |
B / 1 |
Examination concerning the
amendment of the article of the Second Report of Working Group Examination of
the Second Report of Working Group No. 15 - CFA/WP1(75)5 of 12th September,
1975 |
| 05/11/76 |
DAF/CFA/WP1/76.19 |
WP1 - CFA - OECD |
- |
En & Fr |
§ / 99 |
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 |
- |
- |
§ / 30 |
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)7parr1rev1 |
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 |
§ / 22 |
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 |
17 / 19 |
The document contains the main differences between the OECD
and the United States Model Convention |
| 23/02/87 |
DAFFE/CFA/WP1/87.8 |
WP1 - CFA - OECD |
- |
Fr |
- |
Note by the French delegate concerning tax issues relating to
softwares |
| 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 |
§ / 41,42 |
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 |
§ / 42,43 |
3rd Revision of the Observations and Reservations of the 1977
Model Convention; Answers received from the letter CFA(88)254 of 3rd October
1988. |
| 18/06/90 |
DAFFE/CFA/WP1/89.3rev3 (Corr) |
WP1 - CFA - OECD |
- |
En |
- |
Corrections to the document DAFFE/CFA/WP1/89.3 (3rd Revision) |
| 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 |
| 09/08/93 |
DAFFE/CFA/WP1(93)5 |
WP1 - CFA - OECD |
- |
En |
L / 9 |
The application of the model tax convention to partnerships,
trusts and other non-corporate entities |
| 09/11/93 |
DAFFE/CFA/WP1/M(93)2 |
WP1 - CFA - OECD |
- |
En |
III / 2 |
The taxation of new financial instruments under article 21 |
| 01/02/94 |
DAFFE/CFA/WP1(94)1 |
WP1 - CFA - OECD |
- |
En |
- |
Changes to the Article and commentary resulting from the
taxation of new financial instruments document [DAFFE/CFA(94)12] |
| 31/05/94 |
DAFFE/CFA/WP1(94)1/REV1 |
WP1 - CFA - OECD |
- |
En |
- |
1st Revision of the document DAFFE/CFA/WP1(94)1;
Changes to the commentary resulting from the taxation of new financial
instruments and alternative solutions. |
| 14/06/94 |
DAFFE/CFA/WP1(94)1/REV2 |
WP1 - CFA - OECD |
- |
En |
- |
2nd Revision of the document DAFFE/CFA/WP1(94)1;
Changes to the commentary resulting from the taxation of new financial
instruments and alternative solutions. |
| 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 |
| 08/11/94 |
DAFFE/CFA/WP1(94)9 |
WP1 - CFA - OECD |
- |
En |
§ / 18,25 |
The document contains the probable texts and reservations of
the 1995 Update and additional items that have not been formally agreed |
| 05/12/94 |
DAFFE/CFA(95)15 |
CFA - OECD |
- |
En |
- |
Comments on proposed changes to the model tax convention and
the commentaries relating to the taxation of new financial instruments |
| 03/02/95 |
DAFFE/CFA/WP1(95)6 |
WP1 - CFA - OECD |
- |
En |
§ / 3-5 |
Proposed changes to the model tax convention and commentaries
in response to the report on the taxation of new financial instruments |
| 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 |
| 30/06/95 |
DAFFE/CFA/WP1(95)5/REV1 |
WP1 - CFA - OECD |
- |
En |
IIA / 6 |
The document contains a discussion of the adopted amendments
and other issues to the 1995+ Model Convention |
| 23/08/95 |
DAFFE/CFA/WP1/WD(95)17 |
WP1 - CFA - OECD |
- |
En |
68 / 8 |
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 |
- |
1st revision of the cross-border pension payments and related
issues ;Replies to the pension questionnaire |
| 12/09/95 |
DAFFE/CFA/WP1/MR(95)2/REV3 |
WP1 - CFA - OECD |
- |
En! |
IIB / 7 |
Preparing for the 1995+update; Interaction between Articles 7
and 21 |
| 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 |
IF,IIB / 6,11 |
Interaction between Articles 7 and 21, Dividends Paid by
Nonresident Companies ; Working party proposals for the 1995+ update to the
model tax convention |
| 14/01/96 |
DAFFE/CFA/WP1(96)1 |
WP1 - CFA - OECD |
- |
En |
§ / 13 |
Comments of the BIAC on the Model Tax Convention to Working
Party 1 |
| 05/02/96 |
DAFFE/CFA/WP1(96)5 |
WP1 - CFA - OECD |
- |
En |
10/ 3 |
Next update to the Model Tax Convention: possible contents,
changes to the commentary, changes to reservations and proposed timetable |
| 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 |
| 23/10/96 |
DAFFE/CFA/WP1(96)19 |
WP1 - CFA - OECD |
- |
En |
B / 5 |
New proposals by the steering group on the Model Tax
Convention |
| 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 |
| 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 |
| 21/02/97 |
DAFFE/CFA/WP1(97)3 |
WP1 - CFA - OECD |
- |
En |
B / 3-4 |
New proposals by the steering group; Source rule for
royalties |
| 20/08/97 |
DAFFE/CFA/WP1(97)12 |
WP1 - CFA - OECD |
- |
En |
23 / 10 |
Changes to Belgium’s reservations and observations |
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