| Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
| 03/03/59 |
FC/WP14(59)1 |
WP14 - FC - OEEC |
AT, SE |
En |
- |
Report containing Draft Article and Commentary |
| 07/11/61 |
OECD/FC/WP14(61)1 |
WP14 - FC - OECD |
AT, SE |
En |
- |
New Draft Article and its Commentary |
| 19/02/62 |
FC/M(62)1 |
FC - OECD |
- |
Fr |
§/4 |
Text of Article H amended according to the request of the
Swiss Delegation. |
| 28/02/62 |
FC/WP14(62)2 |
WP14 - FC - OECD |
JP |
En |
§ / 4, 10 |
Report prepared by WP14 in the light of the discussions of the
FC at its last session in January, 1962; latest version of Article and
Commentary on Entry into Force.
|
| 09/04/62 |
FC(62)1 |
FC - OECD |
- |
En |
§ / 4, 9 |
Amendments to Art. 30 and commentary proposed by WP14 in
FC/WP14(62)2 dated 28/02/62 adopted by the FC. |
| 11/04/62 |
FC/M(62)2 Part I |
FC - OECD |
- |
Fr |
A, B(c) / 3, 4, 5 |
Discussion on text of article, adopted text proposed by UK
delegate. Commentary at p. 5. |
| 08/06/62 |
FC/M(62)3 |
FC - OECD |
- |
Fr |
VI / 10 |
Text proposed in FC(62)1 dated 09/04/62 adopted by the FC,
subject to drafting changes. |
| 21/02/63 |
FC(63)2 |
FC - OECD |
- |
En & Fr |
§ / 27 |
Latest draft model convention. |
| 14/04/67 |
TFD/FC/214 |
FC - OECD |
- |
En |
§ / 60-61 |
Analysis of deviations from the 1963 Draft OECD Convention in
tax treaties signed between 1 July 1963 and 1 Jan 1967. |
| 09/05/67 |
TFD/FC/216 |
FC - OECD |
BE |
En & Fr |
§ / 34 |
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 |
CH |
En & Fr |
§ / 60 |
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 |
§ / 102-103 |
Analysis of conformity with or deviation from 1963 Draft OECD
Model in tax treaties signed between 01/07/63 and 01/01/67. |
| 16/05/69 |
DAF/FC/69.8 |
FC - OECD |
- |
En |
197-198/148-151 |
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. |
| 04/06/70 |
FC(70)1 |
FC - OECD |
- |
En |
197-198 / 113-114 |
Analysis of deviations of actual tax treaties concluded
amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD
Draft. |
| 22/04/75 |
CFA/WP1(75)1 |
WP1 - CFA - OECD |
- |
Fr |
- |
The Secretariat
proposed amendments (30 days entry into force) to Article 29 or to the
corresponding Commentary based on Mr. Skriver’s analysis of the Convention”
DAF/CFA/WP1/75.7 |
| 28/05/75 |
CFA(75)7 |
WP1 - CFA - OECD |
- |
En & Fr |
- |
The document contains the result of the revision by working
Party N° 1 of the CFA of Articles 28,
29 and 30 now 29,30 and 31 |
| 17/06/75 |
DAF/CFA/WP1/75.10 |
WP1 - CFA - OECD |
- |
Fr |
4 / 1 |
The Working Party approved the revised texts of Articles 28,
29 and 30 which would be submitted to the Committee for adoption at its
meeting in June 1975. |
| 08/07/75 |
CFA/M(75)2 |
CFA - OECD |
- |
En |
2 / 3 |
The Committee adopted the revised Articles 14, 15, 18, 20, 28,
29 and 30, and the Commentaries thereon. CFA(75)3 and CFA(75)7 |
| 10/07/75 |
CFA(75)13 |
CFA - OECD |
- |
- |
- |
The document contains the revised texts of Articles 14, 15,
18, 20, 28, 29 and 30 of the Draft Double Taxation Convention on Income and
Capital of 1963(This text CANCELS and REPLACES the English text of the same
document dated 9th July, 1975) |
| 16/07/75 |
C(75)126 |
CFA - OECD |
- |
En & Fr |
- |
The revised texts of Articles 14, 15, 18, 20, 28, 29 and 30
and Commentaries in document CFA(75)13
were adopted by the Committee on Fiscal Affairs at its 9th Session from
24th–26th June, 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 |
§ / 146 |
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 |
- |
- |
§ / 62 |
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)7part2rev1 |
WP1 - CFA - OECD |
- |
Fr & En |
§ / 62 |
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 |
5 / 23 |
The document contains the main differences between the OECD
and the United States Model Convention |
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