Date  Document Institution MCC Or Lan § / Pages Summary
05/06/57 TFD/FC/15 WP5 - FC - OEEC BE, SE Fr - New Draft paragraph 1
03/07/57 FC/M(57)2 WP5 - FC - OEEC - Fr III/ 2 - 3 Amendments to the Draft Recommendation (FC/WP5(57)2)
03/09/57 FC/WP6(57)1 WP6 - FC - OEEC FR, DE Fr I/ 1 Proposed amendments to the Draft Recommendation (FC/WP5(57)2) 
06/01/58 FC/M(58)1 WP5/WP6 - FC - OEEC - Fr Annex II/ 10 The Committee approves the Draft Article in report FC/WP6(57)1, and reviews report TFD/FC/29
07/02/58  FC/WP5(58)1 WP5/WP6 - FC - OEEC BE, SE, FR, DE Fr - Final version of the Draft Article 8, with its Commentary, as adopted by the Committee
28/08/58 FC/WP13(58)1 WP13 - FC - OEEC CH Fr - Report by WP13 on the taxation of capital, with a Draft Article and Observations
16/12/58 FC/M(58)5 FC - OEEC - Fr IX/ 10 Discussion on the allocation of taxing rights based on Report FC/WP13(58)1
10/01/59 FC/WP13(59)1 WP13 - FC - OEEC CH Fr - Second report containing a new Draft Article and its Commentary
21/01/59 TFD/FC/54 WP13 - FC - OEEC CH Fr - Report with a revised Draft Article and its Commentary
23/01/59 TFD/FC/55 WP13 - FC - OEEC CH Fr - Final Draft Article
28/02/59 FC/M(59)1 FC - OEEC - Fr IV/ 11 Review of report FC/WP13(58)1 and adoption of the revised Draft Article TDF/FC/55
03/03/59 FC(59)1 FC - OEEC - Fr - Draft Article, as already approved, submitted for adoption
20/03/59 TFD/FC/61 FC - OEEC - Fr - Draft Article as resulted after the discussion of the Fiscal Committee
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
05/05/59 FC(59)1rev1 FC - OEEC - Fr - Final text of the Article with its Commentary
15/05/59 FC/M(59)2 FC - OEEC - Fr III/ 9 Adoption of the Article in report FC(59)1
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 §/32-33 Article text revised
21/02/63 FC(63)2 FC - OECD - En & Fr § / 21 Latest draft model convention.
22/05/63 TFD/FC/158 FC - OECD US En III / 11-12(App) US Criticism: it is critical to determine as precisely as possible when an asset is sufficiently connected with a PE to be taxed under the rules of Art. 7. Confusion arises because Arts. 13 and 22 allow the other contracting state to tax when the asset "forms part of the assets of the PE", and the commentary on Art. 10(3) allows taxation of dividends under Art. 7 if: "holdings form part of assets of the PE, or otherwise effectively connected with that establishment.
22/05/63 TFD/FC/158 FC - OECD US En VI / 16 The use of the word "professional services" in Art. 6(4) and 22, and not "independent personal services". Not clear if and what the distinction is, and if the choice of wording is deliberate.
14/04/67 TFD/FC/214 FC - OECD - En § / 43-44 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 § / 10 Analysis of deviations from the 1963 Draft OECD Convention in tax treaties protocols signed between 1 July 1963 and 31 July1966.
21/07/67 TFD/FC/218 FC - OECD CA En & Fr § / 52 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 AU CH En & Fr § / 7 New WP30 comprising AU & CH formed for working on Articles 2, 3, 6, 13, 22, and questions concerning partnerships (Art. 1).
16/09/67 TFD/FC/222 FC - OECD - En § / 82-83 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 § / 121 Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
16/05/69 DAF/FC/69.8 FC - OECD - En 167-169/118-121 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 241 / 175 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.
27/06/69 FC/WP30(69)1 WP30 - FC - OECD AT CH En 133-148 / 37-40 Considerations of WP30 pertaining to the 1963 Draft based on observations of delegates of member countries and analyses of existing tax treaties.
29/12/69 DAF/FC/69.17 FC - OECD - En a-c / 5-6 Discussion of WP30's work on Article 22 of the 1963 OECD Draft contained in FC/WP30(69)1 dt 27/06/69.
04/06/70 FC(70)1 FC - OECD - En 167-169 / 95-96 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 241 / 138 Analysis of deviations of protocols concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
16/12/70 DAF/FC/7Q.14 FC - OECD - En C / 7 Proposals for the amendment of commentaries to Art. 22, which were agreed to by the Fiscal Committee.
17/06/71 CFA/WP1(71)3 WP1 - CFA - OECD - En & Fr § / 6, 17-18 Latest version of Article and Commentaries.
10/11/71 CFA(71)10 CFA - OECD - Fr & En § / 8, 57-58 Revised text of Article and Commentary as unanimously approved by the Fiscal Committee or by Working Party N° 1.
07/01/72 CFA(71)10 (Corr) CFA - OECD - En & Fr D / 6 Corrigendum to the revised commentaries to Article 22 as contained in CFA(71)10 dt 10/11/71, in order to harmonise it with the revised commentaries on Article 8.
10/02/72 CFA(71)10 (1st Revision) CFA - OECD - En & Fr § / 9, 55-56 Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
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 § / 101 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 - - § / 46 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 § / 46 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 § / 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   18 / 19 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/WP1/89.3rev1 WP1 - CFA - OECD - En § / 43,44 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 § / 44,45 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)
23/08/95 DAFFE/CFA/WP1/WD(95)17  WP1 - CFA - OECD - En 69-70 / 8 Changes to the OECD model tax convention and its commentaries from 1977-1995
26/08/96 DAFFE/CFA/WP1/MR/M(96)1  WP1 - CFA - OECD - En D1 / 3,4 Discussion of the working party concerning the deletion of the paragraphs 4.3  of the commentary
26/08/96 DAFFE/CFA/WP1(96)17  WP1 - CFA - OECD - En IIID / 17 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