Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
|
|
|
|
|
|
|
16/12/58 |
FC/M(58)5 |
FC - OEEC |
- |
Fr |
III/ 6 |
Creation of WP15 |
|
02/03/59 |
FC/WP15(59)1 Part I |
WP15 - FC - OEEC |
DK, IR |
En |
- |
Extensive report containing an in-depth analysis, examples of
similar clauses from existing tax agreements and a Draft Article |
|
02/03/59 |
FC/WP15(59)1 Part II |
WP15 - FC - OEEC |
DK, IR |
En |
- |
Annex to the first part of the report containing historical
documents and similar clauses from existing tax agreements |
|
14/03/59 |
TFD/FC/58 |
FC - OEEC |
NL |
En |
- |
Position of the Dutch Delegation on the methods for the
avoidance of double taxation |
|
13/05/59 |
FC/WP15(59)2 |
WP15 - FC - OEEC |
DK, IR |
En |
- |
New Draft Article with explanatory notes; in the Annex a Draft
Article from the UK is provided |
|
15/05/59 |
FC/M(59)2 |
FC - OEEC |
- |
Fr |
II/ 5 |
Discussion including different views from various Member
Countries on report FC/WP15(59)1 |
|
08/12/59 |
TFD/FC/81 |
FC - OEEC |
IT |
Fr |
- |
Proposal by the Italian Delegation on a new Draft Article |
|
30/12/59 |
FC/M(59)5 |
FC - OEEC |
- |
Fr |
II/ 4 |
Extensive discussion on Memorandum FC/WP15(59)2 |
|
20/02/60 |
FC/M(60)1 |
FC - OEEC |
- |
Fr |
IV/ 8 |
Discussion on the Article in report FC/WP15(59)2 |
|
25/04/60 |
FC/WP15(60)1 |
WP15 - FC - OEEC |
DK, IR |
En |
- |
New extensive report including a Draft Article and explanatory
notes |
|
28/05/60 |
FC/M(60)3 |
FC - OEEC |
- |
Fr |
II/ 4 |
Examination of report FC/WP15(60)1 |
|
28/09/60 |
FC/WP15(60)2 |
WP15 - FC - OEEC |
DK, IR |
En |
- |
Final report containing a new Draft Article and its Commentary |
|
05/01/61 |
FC/WP15(61)1 |
WP15 - FC - OEEC |
DK, IR |
En |
- |
Alternative draft for paragraph 1 |
|
19/01/61 |
TFD/FC/110 |
FC - OEEC |
FR |
Fr |
- |
Proposal for an alternative Article |
|
31/03/61 |
FC/M(61)2 |
FC - OEEC |
- |
Fr |
VI/ 10 |
Discussion on the alternative wording proposed in report
FC/WP15(61)1 |
|
10/04/61 |
TFD/FC/117 |
FC - OEEC |
CH |
Fr |
- |
Alternative Draft Article from the Swiss Delegation |
|
04/05/61 |
TFD/FC/126 Annexes |
FC - OEEC |
- |
Fr & En |
- |
Text of the Article and its Commentary as drafted by the
Drafting Group of the FCO |
|
23/05/61 |
FC(61)1 Annexes |
FC - OEEC |
- |
Fr & En |
- |
Final text of the Article and its Commentary |
|
25/05/61 |
FC/M(61)3 |
FC - OEEC |
- |
Fr |
VI/ 7 |
Discussion on report FC/WP15(60)2 and on the proposals
submitted; adoption of the Article and its Commentary |
|
07/06/61 |
TFD/FC/127 |
FC - OEEC |
- |
Fr & En |
- |
Amendment proposed to paragraph 2 of the Article |
|
19/06/61 |
C(61)97 |
Council - OEEC |
- |
Fr |
- |
Text of the Article |
|
19/06/61 |
C(61)97 Annexes F to J |
Council - OEEC |
- |
Fr & En |
- |
Text of the Commentary |
|
26/01/62 |
TFD/FC/137 (1st Revision) |
Drafting Group - FC - OECD |
- |
Fr & En |
§/34-35 |
Article text revised |
|
04/05/62 |
TDF/FC/145 |
WP20 - FC - OECD |
US DE GR |
En |
10 |
Report on incentives for private investment in developing
countries. -There is no significant difference with respect to investment in
developing countries as between countries that use the credit approach to
foreign income investment and those that use the exemption or special tax
approach. |
|
21/02/63 |
FC(63)2 |
FC - OECD |
- |
En & Fr |
§ / 22 |
Latest draft model convention. |
|
14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 45-46 |
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 |
§ / 10-11 |
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 |
En & Fr |
§ / 27-28 |
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 DE |
En & Fr |
§ / 53- 54 |
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. |
|
16/09/67 |
TFD/FC/222 |
FC - OECD |
- |
En |
§ / 84-85 |
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 |
170-171/122-125 |
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 |
242 / 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. |
|
04/06/70 |
FC(70)1 |
FC - OECD |
- |
En |
170-171 / 97-99 |
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 |
242 / 138 |
Analysis of deviations of protocols concluded amongst member
countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft. |
|
15/09/73 |
CFA/VP1(73)9 |
WG30 - WP1 - CFA - OECD |
AT BE CH |
Fr |
17 / 5 |
Is Article 23 applied to the total income (in the hands of the
partnership or of all the partners), or is it applied solely to resident
partners? |
|
28/02/74 |
CFA/WP1(74)2 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En |
- |
The document discusses whether the Model Draft Convention
gives sufficient rules for the taxation and the relief in respect of income
from Contracting State (R) or from a third State (S), such as income from
immovable property, dividends, interest or royalties, attributed to a
permanent establishment or fixed base which a resident of one Contracting
State (R) has in the other Contracting State (P). |
|
26/02/75 |
DAF/CFA/WP1/75.8 |
WP1 - CFA - OECD |
- |
Fr |
- |
[Examination of the first report of Working Group No. 15 -
CFA/WP1(74)2 of 28th February, 1974] |
|
13/03/75 |
DAF/CFA/WP1/75.7 |
WP1 - CFA - OECD |
- |
Fr |
4 / 1 |
The rapporteur would submit a revised report in the autumn
which would take account of the discussions and he would propose new texts
for Article 23 and the Commentary thereon. |
|
18/03/75 |
CFA/WP1(74)2 (Add) |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
- |
- |
Addendum to the first report on Articles 23A and 23B
(CFA/WP1(74)2) of February 28, 1974 concerning the double residence |
|
21/07/75 |
DAF/CFA/WP1/75.11 |
WP1 - CFA - OECD |
- |
- |
1 / 1-2 |
Examination of the Addendum to the first Report of Working
Party N° 15 — Addendum to CFA/WP1(74)2 of 18th March, 1975 |
|
12/09/75 |
CFA/WP1(75)5 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En & Fr |
- |
Unsolved problems of elimination of double taxation a
continuation of the document CFA/WP1(74)2. This second part contains the
proposals changes in the Articles, and
the Commentaries. |
|
17/10/75 |
DAF/CFA/WP1/75.12 |
WP1 - CFA - OECD |
- |
Fr |
2 / 1 |
The Working Party examined the report by Working Group No. 15
[CFA/WP1(75)5 of 12th September, 1975] and the Rapporteur would prepare new
revised texts of Article |
|
30/10/75 |
DAF/CFA/WP1/75.14 |
WP1 - CFA - OECD |
- |
Fr |
- |
Examination 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] |
|
16/01/76 |
CFA/WP1(76)1 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En |
- |
Third report that contains the revised versions of the text of
the Articles and of the Commentary; however, not including Commentary on
Article 23B. |
|
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) |
|
08/03/76 |
CFA/WP1(76)4 |
WG15 - WP1 - CFA - OECD |
NL,JP,IE,CH |
En & Fr |
- |
Full version of the revised texts of Articles 23A and 23B of the OECD Draft Convention and of the
Commentary thereon |
|
05/11/76 |
DAF/CFA/WP1/76.19 |
WP1 - CFA - OECD |
- |
En & Fr |
§ / 103 |
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 |
- |
- |
§ / 48 |
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 |
|
01/03/77 |
CFA (76)7[part2rev1 |
WP1 - CFA - OECD |
- |
Fr & En |
§ / 48 |
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 |
|
07/10/77 |
DAF/CFA/WP1/77.12 |
|
US |
En |
III / 20 |
The document contains the main differences between the OECD
and the United States Model Convention |
|
17/09/84 |
DAFFE/CFA/WP1/84.1rev1 |
WP1 - CFA - OECD |
- |
En |
- |
First revision to report DAFFE/CFA/WP1/84.1 |
|
12/02/85 |
DAFFE/CFA/WP1/84.1rev2 |
WP1 - CFA - OECD |
- |
En |
- |
Second revision revision to report DAFFE/CFA/WP1/84.1 |
|
21/07/88 |
DAFFE/CFA/WP1/88.7 |
WP1 - CFA - OECD |
- |
Fr |
- |
Report on the provisions of the 1977 MC which should be reviewed |
|
23/08/95 |
DAFFE/CFA/WP1/WD(95)17 |
WP1 - CFA - OECD |
- |
En |
71-73/ 8 |
Changes to the OECD Model Tax Convention and its commentaries
from 1977-1995 |
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