Date Document Nr. 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02/03/59 FC/WP15(59)1 Part II WP15 - FC - OEEC DK, IR En Annex to the first part of the report containing historical documents and similar clauses from existing tax agreements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
30/12/59 FC/M(59)5 FC - OEEC Fr II/ 4 Extensive discussion on Memorandum 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
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
08/06/61 TFD/FC/128 FC - OEEC Fr & En Amendments to the Commentary
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
07/03/62 TFD/FC/143 JP - - Memorandum of Japanese government on tax sparing
21/02/63 FC(63)2 FC - OECD - En & Fr § / 22 Latest draft model convention.
08/09/64 TFD/FC/173 FC - OECD JP En § / 8 Questions by the Japanese Delegation concerning the 1963 Draft OECD Model.
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.
01/03/73 DAF/CFA/2584 WP1 - CFA - OECD Fr 26 / 8  (Non- Discrimination of PE) Credit for foreign tax
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 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  
17/06/75 DAF/CFA/WP1/75.10 WP1 - CFA - OECD Fr 2 / 1 The Rapporteur would draw up a revised report of the Addendum to CFA/WP1(74)2 of 18th March, 1975] for discussion by the Working Party at its meeting in October 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.
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 - § / 50 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 - § / 32 Part 4: Reservations on the Articles 
01/03/77 CFA (76)7part2rev1 WP1 - CFA - OECD Fr & En § / 50 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  WP1 - CFA - OECD 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