Date  Document Institution MCC Or Lan § / Pages Summary
24/05/56 TFD/FC/2 FC - OEEC - List of the five Working Parties, of the subjects covered by each of them and of the Member Countries composing each of them
11/01/57 FC/WP4(57)1 WP4 - FC - OEEC NL, FR Fr Report and proposals of the WP
10/05/57 FC/WP4(57)2 WP4 - FC - OEEC NL, FR Fr Supplementary report on the basis of the comments and proposals submitted by the Swiss, Swedish and Belgian Delegations, with a Draft Article provided at the end
03/07/57 FC/M(57)2 WP4 - FC - OEEC Fr IV/ 3 - 4 Comments and amendments to the Draft Article in reports FC/WP4(57)1 and FC/WP4(57)2
13/09/57 FC/WP4(57)3 WP4 - FC - OEEC NL, FR Fr Supplementary report containing a Draft Article, interpretative rules and a note thereon
05/11/57 FC/M(57)3 WP4 - FC - OEEC NL, FR Fr V/ 5 - 7 Examination of the report FC/WP4(57)3; discussion on paragraph 4 (current 3)
07/11/57 FC/WP4(57)4 WP4 - FC - OEEC NL, FR Fr Supplementary report focused on paragraph 4 (current 3); a Draft Article is provided
06/01/58 FC/M(58)1 WP4 - FC - OEEC Fr VII/ 7 The Committee approves the Draft Article in report FC/WP4(57)4
19/02/58 FC/WP4(58)1 WP4 - FC - OEEC NL, FR Fr Report containing the final version of the Draft Article and its Commentary
13/02/58 FC(58)2 WP4 - FC - OEEC Fr Report on the work of the Committee and the results achieved; the text of the Article is provided in the annex, with an introductory explanation before
19/03/58 TFD/FC/32rev FC - OEEC Fr & En V/ 5 Suggestions for the Drafting Group on how to draft the Model and specific articles
29/03/58 FC/M(58)2 FC - OEEC Fr VII/ 5 Comments and amendments to the report FC/WP4(58)1
10/11/58 TFD/FC/46 FC - OEEC Fr The Council of Europe requests the advice of the Fiscal Committee on proposed amendments to the Non-discrimination Article
21/11/58 TFD/FC/50 FC - OEEC Fr Fiscal Committee's reply to the Council of Europe concerning the non-discrimination of legal persons
21/09/61 TFD/FC/133 FC - OEEC Fr The Council of Europe requests the advice of the Fiscal Committee on the treatment of legal persons
29/09/61 TFD/FC/134 FC - OEEC En & Fr Draft reply to document TFD/FC/133
21/02/63 FC(63)2 FC - OECD - En & Fr § / 23 Latest draft model convention.
22/05/63 TFD/FC/158 FC - OECD US En IV(B) / 5 US criticism (requiring further study) - "other or more burdensome" a vague concept; A more precise statement of the type of differentiation which is allowable under the article would seem to be appropriate.
05/08/64 FC(64)1 FC - OECD JP En §3 / 3 Japan makes no reservation with the understanding that the provisions of this Article do not prevent the Contracting State from not granting to non-resident companies such tax reliefs as are available to resident companies for the purpose of elimination of economic double taxation.
14/11/66 TFD/FC/202 FC - OECD - En & Fr A / 2 Questions relating to non-discrimination in the 1963 Draft Convention left for future discussion by the FC: paragraph of 1963 Report in which question was raised: 28; Working Party in charge: WP4.
14/11/66 TFD/FC/202 FC - OECD - En & Fr B / 3 Questions rainsed by Japan: Whether Art. 24 should apply to all residents irrespective of nationality; reference: FC/M(66)2 page 5; WP in charge: WP4 (not yet under consideration).
24/03/67 TFD/FC/211 FC - OECD - En I / 1-4 Discussions between members of the FC surrounding several issues concerning Article 24, additionally to those arising in FC/WP4(66)1 of 20th July, 1966 (missing from this database).
14/04/67 TFD/FC/214 FC - OECD - En § / 47-49 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 § / 11-12 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 SE NO CH En & Fr § / 29 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 SE NO CH En & Fr § / 55 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 FR JP SE En & Fr § / 7 Existing WP4 comprising FR, JP & SE working on Article 24.
16/09/67 TFD/FC/222 FC - OECD - En § / 86-89 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 § / 122-123 Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
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 172-176 / 126-131 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 243-247 / 175-176 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.
29/12/69 DAF/FC/69.17 FC - OECD En B / 6-8 Discussion of Report of Working Party N° 4 [FC/WP4(69)1 of 21st November, 1969] (missing from database); and Working Party N° 28 [FC/WP28(68)2 of 19th December, 1968].
23/03/70 DAF/FC/70.5 FC - OECD En § / 1-4 Continuation of discussion of Report of Working Party N° 4 [FC/WP4(69)1 dt 21/11/69] - missing in database.
05/05/70 DAF/FC/70.5 (Corr) FC - OECD En - Corrigendum to DAF/FC/70.5: discussion of report of WP4
04/06/70 FC(70)1 FC - OECD - En 172-176 / 99-102 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 243-247 / 138-139 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: wprk should be completed very shortly.
24/05/71 DAF/FC/71.6 FC - OECD - - I / 1-4 Notes of discussions at the 39th session of the FC: Examination of the Third Report of WP4 conatined in [FC/WP4(71)1 of 04/03/71]
07/06/71 CFA/WP1/A(71)1 WP1 - CFA - OECD - En & Fr IV / 1 Agenda: Approval of amendments to Article 24 and its Commentaries proposed by WG4 contained in CFA/WP1(71)1 dt 08/06/71.
08/06/71 CFA/WP1(71)1 WG4 - WP1 - CFA - OECD - Fr - 4th Report on the amendments to be made to Article 24 and it commentaries.
14/12/71 DAF/CFA/WP1/71.10 WG4 - WP1 - CFA - OECD - Fr! - 4th Report on the amendments to be made to Article 24 and it commentaries.
23/09/71 DAF/CFA/WP1/71.5 WP1 - CFA - OECD - En VII / 2 WP4 to submit final report by 15/11/71.
21/12/71 CFA/WP1(71)8 WG4 - WP1 - CFA - OECD AU En - Australian observations on Article 24 and commentaries thereon. WG4 intends to take these and other observations into account in an addendum to DAF/CFA(WP1)71.10.
28/12/71 DAF/CFA/WP1/71.10 (addendum) WG4 - WP1 - CFA - OECD - Fr - Substitution of the language of the original 4th Report of WG4 contained in DAF/CFA/WP1/71.10.
07/01/72 DAF/CFA/WP1/71.10 WG4 - WP1 - CFA - OECD En! - Supplement to the 4th Report on amendments to be made to Article 24 & Commentary.
04/02/72 DAF/CFA/WP1/72.2 WP1 - CFA - OECD - En V / 2 WP4 asked to amend its 4th Report based on the discussions of WP1 for submission at a later session.
14/02/72 DAF/CFA/WP1/72/3 WP1 - CFA - OECD - Fr II / 4-5 discussions about amending the commentary of Article 24 of the 1963 Draft convention.
23/10/72 CFA/WP1(72)8 WP1 - CFA - OECD - Fr - Further supplement to the 4th Report on amendments to be made to Article 24 & Commentary.
25/01/73 DAF/CFA/WP1/73.2 WG28 - WP1 - CFA - OECD En 6 / 3 The definition of “Nationals” was general and did not prejudice the application of other articles. The group recommended to reflect this definition on Article 3.
01/03/73 DAF/CFA/2584 WP1 - CFA - OECD Fr Equal treatment of permanent establishments and resident enterprises carrying on the same activities.
11/04/73 DAF/CFA/WP1/73.5 WP1 - CFA - OECD En 1-4 / 2 Conclusions of the first meeting of the steering group [DAF/CFA/WP1/73.2 of 26th January 1973]
26/06/73 CFA/M(73)2 CFA - OECD En The Working Party Adopted The document [CFA/WP1(73)6 of 18th April, 1973] subject to the amendments mentioned in the summary of the discussions at the meeting.
05/07/73 DAF/CFA/WP1(73)8 WP1 - CFA - OECD En The Working Party´s amendments for the final report by Working Group No 4 (CFA/WP1(73)6 of 18th April, 1973)].
23/08/73 DAF/CFA/WP1/73.11 WP1 - CFA - OECD Fr & En Two additional amendments to the Commentary of the revised texts of Article 24 and of the Commentary thereon [CFA/WP1(73)6 of 18th April, 1973],
05/10/73 DAF/CFA/WP1/73.12 & Add. WP1 - CFA - OECD En 4 / 2 The revised texts drawn up by of Working Group No 4 [DAF/CFA/WP1/73.11 of 23rd August, 1973] were adopted  
05/11/73 DAF/CFA/WP1(73)13 WP1 - CFA - OECD En Amendments to the Commentary on Article 24 (DAF/CFA/WP1/73.11 of 23rd August 1973]
12/11/73 CFA/WP1(73 )10 WP1 - CFA - OECD En & Fr Revised text of Articles 4, 7, 10, 16, 17, 19, 24 and 27 of the Draft Convention and the Commentaries thereon 
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 
14/01/74 DAF/CFA/WP1(74)2 WP1 - CFA - OECD Fr III / 3 Countries reservations and Working Party amendments to the 2nd report of Working Group  No. 28, CFA/WP1(73)11 of 5th November, 1973
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 § / 112 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 - § / 52,54 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 § / 52,54 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
04/03/77 CFA(76)7 Part III (Corr) WP1 - CFA - OECD En & Fr 2 / 7 The document observations made by Member countries to the Commentary
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 § / 24 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   1 / 21 The document contains the main differences between the OECD and the United States Model Convention 
09/12/77 CFA(77)12 CFA - OECD En III / 4 Discussion of national treatment in the international investment treaties and multinational enterprises by the OECD
30/12/77 CFA/WP1(71) 6 WG23 - WP1 - CFA - OECD DE,BE Fr 55-58 / 15-16 Final report part I that seeks a solution to the double taxation of dividends in the case of Member countries whose law created difficulties
17/02/81 DAF/CFA/WP6/81.1 WP6 - CFA - OECD En Discussion on doc DAF/IME/80.31 (Committee on International Investment and Multinational Enterprises' comments on BIAC's submission to the CIME on problems met with in the area of national treatment)
30/04/81 DAF/CFA/WP6/81.6 WP6 - CFA - OECD En VI/ 2 Approval of working document n. 3 with amendments
12/10/87 DAFFE/CFA/WP1/M(87)2 WP1 - CFA - OECD En IX/ 5 Discussion on document DAFFE/CFA/WP1/87.14 and on triangular cases and possible solutions
21/07/88 DAFFE/CFA/WP1/88.7 WP1 - CFA - OECD Fr Report on the provisions of the 1977 MC which should  be reviewed
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 - OED En The note reproduces the observations and reservations to the 1977 MC
29/01/90 DAFFE/CFA/WP1/89.3rev2 WP1 - CFA - OECD En § / 45,46,47 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 § / 46,47,48,49 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/WP1/89.3rev 3 (Corr) WP1 - CFA - OECD En Corrections to the document DAFFE/CFA/WP1/89.3 (3rd Revision)
25/09/90 DAFFE/CFA/WP1/M(90)2  WP1 - CFA - OECD En VIII / 5 Discussion of the Article and Commentary of the note DAFFE/CFA/WP1/89.6(3rd Revision) 
26/04/91 DAFFE/CFA/WP1/M(91)1  WP1 - CFA - OECD En VIII / 6,7 Revision of the 1977 Model; Proposal of the French delegate (Article 24 could prevent discrimination based on residence) discussion of the note [DAFFE/CFA/WP1(91)1] 
24/08/91 DAFFE/CFA/WP1(91)5  WP1 - CFA - OECD FR Fr Proposed Amendments by the delegate of France to the article and commentary (The distinction between nationality and residence); Continuation of the note DAFFE/CFA/WP1(91)1 
11/10/91 DAFFE/CFA/WP1/M(91)2  WP1 - CFA - OECD En VII / 6 Creation of a Working group to discuss the French proposals of the document DAFFE/CFA/WP1(91)5 
09/03/92 DAFFE/CFA/WP1/M(92)1  WP1 - CFA - OECD En V/ 3 Discussion of the proposals made by France and replies of the questionnaire document DAFFE/CFA/WP1(92)3 
05/08/92 DAFFE/CFA/WP1(92)17  WP1 - CFA - OECD En Summary of replies to the questionnaire on the article on non-discrimination 
15/12/92 DAFFE/CFA/WP1/M(92)2  WP1 - CFA - OECD En VI/ 5 Due to the small quantity of problems reflected in the questionnaire’s replies, the Working group decided to dissolve.
15/02/93 DAFFE/CFA/WP1(93)2  WP1 - CFA - OECD - The document contains a note of the Chairman of the Working Group on non-discrimination and the proposed solution for the issues left of the questionnaire 
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 § / 19,43-35 The document contains the probable texts and reservations of the 1995 Update and additional items that have not been formally agreed
15/02/95 DAFFE/CFA/WP1(95)5  WP1 - CFA - OECD En § / 6-8 Preparing for the 1996 Update; Recommendations of the Steering Group
30/06/95 DAFFE/CFA/WP1(95)5/REV1  WP1 - CFA - OECD En IC,D,E / 4,5 The document contains a discussion of the adopted amendments and other issues to the 1995+ Model Convention
17/08/95 DAFFE/CFA/WP1(95)5/REV2  WP1 - CFA - OECD En IC,D,E / 5,6,7,8 The document contains comments by Member states to the previous version DAFFE/CFA/WP1(95)5/REV1; 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 74-77,109,110 / 8,9,12 Changes to the OECD model tax convention and its commentaries from 1977-1995
12/09/95 DAFFE/CFA/WP1/MR(95)2/REV3  WP1 - CFA - OECD En! IID,G / 8,9 Preparing for the 1995+update; Exceptions to paragraph 5 of Article 24, Application of paragraph 5 of Article 24 to enterprises with small foreign shareholding
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 IH,IIF,G,IIID / 6,7,13,17 Application of paragraph 5 of Article 24 to enterprises with small foreign shareholding and Exceptions to paragraph 5 of Article 24; Working party proposals for the 1995+ update to the model tax convention 
14/01/96 DAFFE/CFA/WP1(96)1  WP1 - CFA - OECD En § / 14 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 6,7,9 / 2,3 Next update to the Model Tax Convention: possible contents, changes to the commentary, changes to reservations and proposed timetable
26/08/96 DAFFE/CFA/WP1/MR/M(96)1  WP1 - CFA - OECD En C1 / 3 Adoption of the agenda DAFFE/CF A/WP1/MR/A(96)1, The 1995+ Update, technical discussion, catalogue of issues, drafting improvements and other business 
26/08/96 DAFFE/CFA/WP1/MR/M(96)1  WP1 - CFA - OECD En Discussion of the working party concerning the commentary on the article on fixed bases
26/08/96 DAFFE/CFA/WP1(96)17  WP1 - CFA - OECD En IIC,IIIC,E / 13-15,16,17,18 Proposals for the next update to the model tax convention 
11/02/97 DAFFE/CFA/WP1(97)6  WP1 - CFA - OECD En B3 / 4 Changes to the Articles of  fall 1997 update to the  Model Tax Convention
11/07/97 DAFFE/CFA/WP1/MR/M(97)1  WP1 - CFA - OECD En IV / 4 Discussion of WP1 concerning the comparison of a permanent establishment with local entities document DAFFE/CFA/WP1(97)10/CORR1 
10/07/97 DAFFE/CFA/WP1/M(97)1  WP1 - CFA - OECD En VIC / 6 Discussion of WP1 concerning the alternative Model language covering triangular cases   DAFFE/CFA/WP1(96)17, 
20/08/97 DAFFE/CFA/WP1(97)12  WP1 - CFA - OECD En 23 / 10 Changes to Belgium’s reservations and observations
22/08/97 DAFFE/CFA/WP1(97)14  WP1 - CFA - OECD En IIIA / 10 Meaning of "similar enterprises" ; Proposals for the next update to the Model Tax Convention