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Date Document Nr. Institution MCC Or Lan § / Pages Summary
17/10/57 FC(57)1 WP3 - FC - OEEC IT, CH Fr I(B)/ 2 Draft Article 2 and its Commentary adopted by the Fiscal Committee at its fourth session on 4th June, 1957
13/02/58 FC(58)2 WP3 - FC - OEEC Fr Report on the work of the Committee and the results achieved; the text of Article 2 is provided in the annex, with an introductory explanation before
03/03/59 FC/WP14(59)1 WP14 - FC - OEEC AT, SE En Report containing Draft Article and Commentary
03/05/60 FC/WP14(60)2 WP14 - FC - OEEC AT, SE En Proposals from various Delegations
12/05/60 TFD/FC/95 FC - OEEC FR Fr Proposals from the French Delegation
28/05/60 FC/M(60)3 FC - OEEC Fr III/ 7 Examination of report FC/WP14(59)2 and discussion on the proposals in FC/WP14(60)2
18/06/60 FC/WP14(60)3 WP14 - FC - OEEC AT, SE En Revised Draft Article
20/07/60 FC/M(60)4 FC - OEEC Fr III/ 4 Examination of report FC/WP14(60)3
31/08/60 FC/WP14(60)4 WP14 - FC - OEEC AT, SE En New version of the Article and its Commentary
06/09/60 TFD/FC/101 FC - OEEC Fr & En Text of paragraph 2 as amended, alternative text and proposal by the Belgian Delegation
12/10/60 FC/M(60)5 FC - OEEC Fr IV/ 3 Approval of the Article in FC/WP14(60)4 with amendments
21/10/60 FC/WP14(60)5 WP14 - FC - OEEC AT, SE En Final version of the Article and its Commentary
09/12/60  FC(60)3 FC - OEEC Fr & En Final version of the Article and its Commentary submitted to the Committee for adoption
18/02/61 FC(60)3rev1 FC - OEEC Fr & En Draft Article and its Commentary as approved by the Committee 
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
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 §/38-39 Article text revised
19/02/62 FC/M/(62)1 FC - OECD - Fr II /5 The Commentary is to state that cases of conflicting definitions in different domestic statutes of terms not defined by Art. on definitions (2) (CMC Art. 3), would be settled by the MAP.
28/02/62 FC/WP14(62)2 WP14 - FC - OECD AT SE En II / 6 The enumeration of examples of typical liberal professions illustrating the meaning of “professional services” is not exhaustive.
Difficulties of interpretation may be solved by the M.A.P. between the “competent authorities” of each party.
21/02/63 FC(63)2 FC - OECD - En & Fr § / 24 Latest draft model convention.
22/05/63 TFD/FC/158 FC - OECD US En IV(C) / 5 US criticism (requiring further study) - statute of limitations or similar rule limiting the right of the company to reclaim excessive taxes collected should be waived.
21/04/65 FC/WP14(65)1 WP14+WP22 - FC - OECD SE-AT; FR-CH Fr & En § / 2 WP14 set up to study the administration of MAP; WP22 set up to study problems concerning the protection of taxpayers.
21/04/65 FC/WP14(65)1 WP14 - FC - OECD SE AT Fr & En I / 3-19 Preliminary report of WP14.
21/04/65 FC/WP14(65)1 WP22 - FC - OECD FR CH Fr & En II / 21-52 Preliminary report of WP22.
07/04/66 FC/WP22(66)1 WP22 - FC - OECD FR CH Fr & En 2nd report on additional studies concerning the Mutual Agreement Procedure.
14/11/66 TFD/FC/202 FC - OECD - En & Fr A / 2 Questions relating to MAP in the 1963 Draft Convention left for future discussion by the FC: paragraph of 1963 Report in which question was raised: 54; Working Party in charge: WP14 & WP22.
24/03/67 TFD/FC/211 FC - OECD - En II / 5-8 Discussions between members of the FC surrounding several issues concerning Article 25, arising from the second report of Working Party N°22 on “Additional Studies Concerning the Mutual Agreement Procedure” [FC/WP22(66)1 of 7th April, 1966].
14/04/67 TFD/FC/214 FC - OECD - En § / 50-52 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 § / 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 PT FR BE SE En & Fr § / 30-31 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 PT FR BE SE CA En & Fr § / 56-57 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 SE AT En & Fr § / 7 Existing WP14 comprising SE AT working on Article 25.
25/07/67 TFD/FC/219 FC - OECD FR CH En & Fr § / 7 Existing WP22 comprising FR CH working on taxpayer's rights in Article 25.
16/09/67 TFD/FC/222 FC - OECD - En § / 90-93 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 § / 124 Analysis of conformity with or deviation from 1963 Draft OECD Model in protocols signed between 01/07/63 and 01/01/67.
18/06/68 TFD/FC/231 FC - OECD - En! § / 32-34 Analysis of conformity with or deviation from the 1963 OECD Draft Convention in tax treaties between OECD and developing countries.
21/10/68 FC(68)1 FC - OECD - En 54-56/32-34 Analysis of deviations of actual tax treaties between OECD and developing countries from July 1963 to July 1967. Includes observations made by member states on  TFD/FC/231 dt 14/06/68.
16/05/69 DAF/FC/69.8 FC - OECD - En 177-182/131-135 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 248-249/176 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.
08/05/70 FC/WP14(70)1 WP14 - FC - OECD SE AT En - 2nd report on additional studies concerning the MAP (after preliminary report FC/WP14(65)1 dt 21/04/65).
04/06/70 FC(70)1 FC - OECD - En 177-182 / 103-105 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 248-250 / 140 Analysis of deviations of protocols concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
19/06/70 DAF/FC/70.8 FC - OECD - En B(9-13) / 3-4 Discussion of the 2nd report of WP27 [FC/WP27(70)1 dt 16/02/70].
21/07/70 FC/WP14(70)2 WP14 - FC - OECD SE AT En - 3rd Report on the additional studies concerning the MAP.
17/09/70 DAF/FC/70.9 FC - OECD - En - Proposed changes to the text of Artilce 25 and its commentaries.
13/10/70 DAF/FC/70.11 FC - OECD - En A (1-10) / 1-3 Notes on the discussions about the 3rd report of WP14 [FC/WP14(70)2] on Article 14 and its commentaries.
16/12/70 DAF/FC/7Q.14 FC - OECD - En A / 2-4 Amendments to Art. 25 and commentaries thereon, proposed in the 4th Report of WP14, which were agreed to by the Fiscal Committees.
28/04/71 CFA(71)3 CFA - OECD - En - Organisation of work under the CFA: Work will not be completed before 1972.
17/06/71 CFA/WP1(71)3 WP1 - CFA - OECD - En & Fr § / 6-7, 18-21 Latest version of Article and Commentaries.
10/11/71 CFA(71)10 CFA - OECD - Fr & En § / 9, 58-61 Revised text of Article and Commentary as unanimously approved by the Fiscal Committee or by Working Party N° 1.
10/02/72 CFA(71)10 (1st Revision) CFA - OECD - En & Fr § / 10, 56-59 Revised text of Article and Commentary as adopted by WP1 during its 2nd session. Contents of CFA(71)10 dt 10/11/71 revised.
13/07/72 CFA/WP1(72)6 WG22 - WP1 - CFA - OECD FR CH Fr I / 3-9 General outline of additional studies concerning MAP.
13/07/72 CFA/WP1(72)6 WG22 - WP1 - CFA - OECD FR CH Fr II / 11-20 Proposed amendments to the text of and commentary on Article 25.
11/12/72 DAF/CFA/WP1/72.11 WP1 - CFA - OECD - En III / 2 WP1 examined the 3rd report of WG22 [CFA/WP1(72)6 dt 13/07/72]. Rapporteur of WG14 accepted to prepare a short interpretative note on Article 25(2), 2nd sentence.
15/12/72 DAF/CFA/WP1/72.12 WP1 - CFA - OECD - En II / 3-6 Summary of discussions during the 6th Meeting of the CFA: Discussion of the 3rd Report of WG22 on MAP [CFA/WP1(72)6 of 13/07/72].
25/01/73 DAF/CFA/WP1/73.2 WG28 - WP1 - CFA - OECD En 4 / 3 Modifications and Clarification of the Commentary of MAP  (Obstacles of Time limits, Mutual agreements are binding on administrations)
26/01/73 DAF/CFA/WP1/73.3 & Add. WP1 - CFA - OECD En I / 2 The working Party approved the Document DAF/CFA/WP1/72.12 subject to amendments. 
15/09/73 CFA/VP1(73)9 WG30 - WP1 - CFA - OECD Fr 18 / 5 In the case of a conflict resulting from a partnership, can the question be resolved by the mutual agreement procedure? 
22/04/74 CFA/WP1(74)5 CFA - OECD FR,CH Fr The document contains the revised texts of Article 25 of the Draft Convention and the corresponding Commentary, takes its discussions into account [DAF/CFA/WP1/72.12 of 15th December, 1972]
23/05/74 CFA(74)10 CFA - OECD Fr & En The Working Party No 1 on Double Taxation of the Committee on Fiscal Affairs adopted at its 12th meeting the revised text of Article 25 and commentary thereon
04/06/74 DAF/CFA/WP1/74.8 WP1 - CFA - OECD Fr 2 / 1 The Working Party examined the final report of Working Group No. 22 [CFA/WP1(74)5 of 22nd April, 1974], and agreed on certain amendments to the text and Commentary.
01/07/74 CFA/M(74)2 CFA - OECD En 4 / 3 The Committee adopted a report on Revised Article 25 of the OECD Draft Double Taxation Convention [CFA(74)10] and this would be forwarded to the Council for derestriction.
02/07/74 DAF/CFA/WP1/74.11 WP1 - CFA - OECD - Revision of the final report of Working Group No. 22 CFA/WP1(74)5 of 22nd April, 1974
05/07/74 CFA(74)10rev1 CFA - OECD Fr & En Revised text of Article 25 on Mutual Agreement Procedure and of its Commentaries, including notification on Australian and New Zealand later reservation.
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 § / 127 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 - § / 56 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 - § / 34 Part 4: Reservations on the Articles 
01/03/77 CFA (76)7part2rev1 WP1 - CFA - OECD Fr & En § / 56 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 § / 26 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   2 / 22 The document contains the main differences between the OECD and the United States Model Convention 
07/12/77 CFA(77)11 CFA - OECD En & Fr Summary of the panels 1,2,3 of the meeting of tax inspectors held the 21st and 22nd  of September 1977 concerning the detection and prevention of tax avoidance and evasion
15/07/80 DAF/CFA/WP6/80.10 WP6 - CFA - OECD En 10/ 4 WP6 mentions article 25 as a possible solution of the issue of corresponding adjustements in transfer pricing
03/04/81 DAF/CFA/WP6/81.3 WP6 - CFA - OECD En Report on the possibility to solve the problem of corresponding adjustments through MAP (current situation and possible improvements)
03/11/81 DAF/CFA/WP6/81.12 WP6 - CFA - OECD En Report on problems arising from the corresponding adjustments and on possible solution through MAP
10/02/82 DAF/CFA/WP6/81.12rev1 WP6 - CFA - OECD En Revised version of report DAF/CFA/WP6/81.12
24/03/82 DAFFE/CFA/WP1/82.2 WP1 - CFA - OECD En Clarification on the scope of the Article in cases of corresponding adjustments under art 9(2)
28/06/82 DAFFE/CFA/WP1/82.6 WP1 - CFA - OECD Fr IV/ 1 Discussion on the applicability of MAP in art 9(2) cases
26/03/85 CFA/WP6/WD/85.1 WP6 - CFA - OECD - VI/ 8 Report by the German Institute of Accountants concerning the problem of double taxation arising from corresponding adjustements, and possible solutions (including arbitration)
15/09/86 DAFFE/CFA/WP1/86.8 WP1 - CFA - OECD En 6 / 22 BIAC's review of tax issues related to specific articles of the 1977 OECD MC
08/01/87 DAFFE/CFA/86.25 CFA - OECD En 6 / 16 BIAC's review of tax issues related to specific articles of the 1977 OECD MC; the document is submittee to the CFA for information
29/01/87 DAFFE/CFA/WP1/87.3 WP1 - CFA - OECD En The document lists several issues related to the referance in the MC to domestic legislation and the extent to which such legislation can override the treaty
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 - 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 § / 48,49 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 § / 50,51,52 3rd Revision of the Observations and Reservations of the 1977 Model Convention; Answers received from the letter CFA(88)254 of 3rd October 1988. 
11/10/91 DAFFE/CFA/WP1/M(91)2  WP1 - CFA - OECD En VI / 4 Adoption of the Transfer pricing, corresponding Adjustments and the Mutual Agreement Procedure with amendments of the document DAFFE/CFA/WP1(91)4/REV1 
04/03/93 DAFFE/CFA/WP1/M(93)1  WP1 - CFA - OECD En VI / 4,5,6 Amendments to the prepared questionnaire 
09/08/93 DAFFE/CFA/WP1(93)5  WP1 - CFA - OECD En M / 10 The application of the model tax convention to partnerships, trusts and other non-corporate entities 
26/08/94 DAFFE/CFA/WP1/MR(94)14  WP1 - CFA - OECD En § / 9 The document contains the discussion of drafting the model tax convention in sex-neutral language 
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 
04/11/94 DAFFE/CFA/WP1/MR(94)17 WP1 - CFA - OECD En III (5) / 6 Sex-Neutral Language; Discussion of the issues (Preparing for the 1995 update) of the note DAFFE/CFA/WP1/MR(94)6/REV1 
08/11/94 DAFFE/CFA/WP1(94)9  WP1 - CFA - OECD En § / 19,26,27 The document contains the probable texts and reservations of the 1995 Update and additional items that have not been formally agreed
23/08/95 DAFFE/CFA/WP1/WD(95)17  WP1 - CFA - OECD En 78-84 / 9 Changes to the OECD model tax convention and its commentaries from 1977-1995
19/12/95 DAFFE/CFA(95)16  CFA - OECD - § / 12.23 1995 changes to the OECD Model Convention and changes to the observation and reservation
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
01/02/96 DAFFE/CFA/WP1/MR(96)7  WP1 - CFA - OECD En! 9 / 3 Comments from delegates concerning the Gender Neutral Language proposed amendments to the Model TAX Convention document DAFFE/CFA/WP1/MR(94)14/REV2 
29/03/96 DAFFE/CFA/WP6(96)2  CFA - OECD En The document discusses the role of arbitration procedures in resolving tax disputes 
20/08/97 DAFFE/CFA/WP1(97)12  WP1 - CFA - OECD En 22,23 / 9,10 Slovakia’s positions (reservations) on the model tax convention and changes to Belgium’s reservations and observations