Date	Document	Institution	Or Lan	§ / Pages	§ / Pages	Summary
17/02/55	C(55)37	Council	En	-	-	Recommendation to Member Countries to persevere in their efforts to avoid double taxation through bilateral agreements
07/04/55	C(55)81	International Chamber of Commerce	Fr & En	-	-	Receipt of Recommendation (C(55)37); the Secretary-general says that a multilateral convention was only a suggestion
19/04/55	C(55)88	Council	Fr	-	-	Proposal by the Swiss Delegation to deal with indirect taxes through a multilateral convention
11/07/55	C(55)180	Council	-	-	-	Proposal by the Netherlands Delegation for the creation of a committee of experts on taxation to be composed of representatives of all Member Countries
09/12/55	C(55)307	Council	Fr & En	-	-	Proposal by the Netherlands, German and Swiss Delegations that the group of experts should deal with the following issues
09/12/55	C(55)307	Council	Fr & En	1 / 2, 3	-	With regard to taxes on income and capital and on estates of deaceased persons: concept of domicile and PE (and apportionment of profits), classification and localisation of income (sources), taxes on investment income and royalties, the removal of inequalities in taxation treatment on grounds of nationality
09/12/55	C(55)307	Council	Fr & En	2 / 3	-	With regard to indirect taxes: when the same transaction is the subject of turnover tax in more than one country, in cases of the "rendering of services", whether and to what extent the rules in the agreements applying to taxes on income could be extended by analogy to indirect taxes
19/01/56	C(56)1	Council	-	-	-	Resolution on the creation of a ad hoc Group of Experts on Fiscal Questions for the studying of the issues submitted by the Netherlands, German and Swiss Delegations
14/02/56	F.Q.1rev1	Ad hoc Group	-	-	-	List of the experts (name and nationality) forming part of the ad hoc Group of Experts on Fiscal Questions
24/02/56	C(56)49	Council	-	-	-	The Group recognises the need for a study on the fiscal questions raised by the Netherlands, Swiss and German Delegations (C(55)307) and on possible solutions for the Member Countries; to that end the Group recommends the establishment within the O.E.E.C on a permanent basis of a specialist fiscal body
19/03/56	C(56)49final	Council	-	-	-	Creation of the Fiscal Committee and assignment of its tasks
08/05/56	SGD(56)39	FC - OEEC	Fr	-	-	Explanation of the Fiscal Committee's documents codes
16/05/56	FC(56)1	FC - OEEC	En	-	-	Note on the organisation (programme, time-table, method) of the work of the Committee; a table showing the existing tax-agreements between Member Countries is provided
23/05/56	TFD/DI/30	FC - OEEC	-	-	-	List of studies to be undertaken first by the FCO
23/05/56	TFD/DI/29	FC - OEEC	-	-	-	List of delegates to the FCO and their nationality
24/05/56	TFD/FC/2	FC - OEEC	-	-	-	List of the five Working Parties and their subjects
06/06/56	FC/M(56)1prov	FC - OEEC	Fr	-	-	Programme of work, method of work (list of working parties and nationality of their components), liason with other committees and international organisations,  time-table of work, plan according to which a report should be drawn up
18/10/56	FC(56)2	FC - OEEC	En & Fr	-	-	Liaison between WP5 of the FCO and the Maritime Transport Committee of the OEEC (attention to problems of "flags of convenience")
27/10/56	TFD/FC/4	FC - OEEC	-	-	-	Documentation concerning double taxation with regards to indirect taxes
29/10/56	TFD/FC/8	FC - OEEC	-	-	-	List of presence
29/10/56	TFD/FC/3	FC - OEEC	-	-	-	Bibliography concerning double taxation
08/01/57	FC/WP5(57)1	FC - OEEC	Fr	-	-	WP5 explains the reason of its delay in submitting a draft proposal
23/01/57	TFD/FC/10	FC - OEEC	En & Fr	-	-	Discussion on the advantages and disadvantages of a multilareal convention vs a bilateral convention
24/05/57	TFD/FC/13	FC - OEEC	Fr	-	-	Note on the organisation of the work, the progress and results achieved, the relations with other international organisations
27/05/57	TFD/FC/14	FC - OEEC	En	-	-	Note of the United Kingdom on the progress of the work of the Committee and its future aims
27/05/57	FC/WP2(57)1	FC - OEEC	En	Article I/ 2	-	The concept of the state of residence to have exclusive taxing rights is stated
03/07/57	FC/M(57)2	FC - OEEC	Fr	IX/ 6 - 7	-	Discussion on the adoption of a multilateral vs bilateral convention
31/07/57	TFD/FC/18	FC - OEEC	-	-	-	Comments on the form the proposals of the FCO should take: a Model Convention for bilateral agreements or a multilateral convention
13/09/57	TFD/FC/21	FC - OEEC	Fr	-	-	Note on the acts of the Council and on the forms which the proposals of the Committee may take
18/09/57	TFD/FC/22	FC - OEEC	En	-	-	Note of the Swedish Delegate on the aims of the Committee, with regard to the possibility to create a model convention for either bilateral agreements or a multilateral convention
05/11/57	FC/M(57)3	FC - OEEC	Fr	VI/ 7 - 10	-	Discussion on how to finalise the results of the FCO, whether as recommendations for bilateral conventions or as a multilateral convention, at least on some matters
27/11/57	TFD/FC/28	FC - OEEC	En	-	-	Note of the Swedish Delegation: memo for the members of the Committee
13/02/58	FC(58)2	FC - OEEC	Fr	-	-	Report on the work of the Committee and the results achieved; the draft articles 2, 4, 5, 8, 24 as adopted by the Commitee are provided in the annex
19/03/58	TFD/FC/32rev	FC - OEEC	Fr & En	-	-	Suggestions for the Drafting Group on how to draft the Model and specific articles
19/04/58	FC(58)2rev1 Part I	FC - OEEC	Fr	-	-	Report on the work of the Committee and the results achieved; in the annex the Draft Articles 2, 4, 5, 8, 24 are provided, with an explanatory introduction above
19/04/58	FC(58)2rev1 Part II	FC - OEEC	Fr & En	-	-	Second part of report FC(58)2(1st Revision) Part I, containing the Commentaries to articles 2, 4, 5, 8 and 24
05/05/58	TFD/FC/37	FC - OEEC	Fr & En	-	-	Recommendation of the Council to Governments concerning double taxation (incomplete)
06/05/58	TFD/FC/39	FC - OEEC	Fr & En	-	-	Amendment of the report of the Fiscal Committee
22/05/58	C(58)118 Part II	FC - OEEC	Fr & En	-	-	Second part of report C(58)118 Part I, containing the Commentaries on Articles 2, 4, 5 and 24
28/05/58	C(58)118 Part I	FC - OEEC	Fr	-	-	Report on the work of the Committee and the results achieved; in the annex the Draft Articles 2, 4, 5 and 24 are provided
16/06/58	FC/M(58)3	FC - OEEC	Fr	III(E)/ 8	-	Adoption of the Report FC(58)2(1st Revision)
15/07/58	C(58)118final	FC - OEEC	-	-	-	Final Recommendation of the Council concerning double taxation; in the annex the Draft Articles 2, 4, 5 and 24 are provided
26/07/58	TFD/FC/40	FC - OEEC	-	-	-	Letter from the Swiss Delegate to the Chairman of the Committee, asking for the immediate creation of new Working Parties; below the answer of the Chairman
15/09/58	TFD/FC/41	FC - OEEC	Fr & En	-	-	Examination by the Executive Committee and the Council of Report C(58)118; the Council adopts Report C(58)118 Part I
11/04/59	TFD/FC/64	FC - OEEC	Fr	-	-	Report on the work of the Committee and the results achieved; introduction to articles 6, 8, 14, 15, 16, 17, 18, 19, 20, 22
05/05/59	TFD/FC/64rev1	FC - OEEC	Fr	-	-	Revised report TFD/FC/64
21/05/59	FC(59)2	FC - OEEC	Fr	-	-	Report on the work of the Committee from the Drafting Group to the Council submitted to the Committee for adoption
09/06/59	TFD/FC/67	FC - OEEC	En	-	-	Addendum to the report to the Council FC(59)2
09/06/59	TFD/FC/66	FC - OEEC	Fr & En	-	-	Draft Recommendation embodying Recommendation C(58)118(Final) and Report FC(59)2
09/06/59	TFD/FC/68	FC - OEEC	En	-	-	Paragraph 18 bis to be added to the report to the Council FC(59)2
18/06/59	C(59)147	FC - OEEC	Fr	-	-	Second Report to the Council with a description of the work of the Committee, the recommendation and the text of the articles
05/08/59	FC/M(59)3	FC - OEEC	Fr	II/ 4	-	Adoption of report FC(59)2 with amendments
16/11/59	TFD/FC/79	FC - OEEC	-	-	-	Proposed Amendments to the Minutes of the 14th Session.
29/03/60	TFD/FC/87bis	FC - OEEC	-	-	-	Proposed amendments to document FC(60)1
26/04/60	TFD/FC/89 (Corr)	FC - OEEC	Fr	-	-	Contents of the draft report to the Council
09/05/60	TFD/FC/92	FC - OEEC	Fr & En	-	-	Amendment to Recommendation of the Council C(59)147 Final
25/05/60	FC(60)2	FC - OEEC	Fr	-	-	Work of the Committee and results achieved
07/06/60	TFD/FC/97	FC - OEEC	Fr!	-	-	Corrections to Minutes 18th session (French text)
27/06/60	TFD/FC/99	FC - OEEC	-	-	-	Proposed amendments to the Minutes of the 18th Session
12/08/60	TFD/FC/100	FC - OEEC	Fr	-	-	Extracts from the Minutes of the 475th Meeting of the Council on 19th July, 1960, concerning the examination of the Report of the Fiscal Committee C(60)157.
16/01/61	TFD/FC/105	FC - OEEC	-	-	-	Amendments proposed to the part of the text relating to taxation of royalties and taxation of interest
20/04/61	TFD/FC/125	FC - OEEC	-	-	-	Draft of amendment to the Recommendation of the Council
06/05/61	TFD/FC/126	FC - OEEC	Fr	-	-	Report on the work of the Committe and introductory comments to articles 10, 11, 12, 23 and 25
23/05/61	FC(61)1	FC - OEEC	Fr	-	-	Report on the work of the Committe and introductory comments to articles 10, 11, 12, 23 and 25; in the Appendix, a Draft Recommendation is provided
19/06/61	C(61)97	FC - OEEC	Fr	-	-	Work of the Fiscal Committee and results achieved; Draft Recommendation is provided in the appendix
28/06/61	C(61)97  (Corr)	FC - OEEC	Fr	-	-	Corrigendum to page 11, par 11
08/07/61	FC/M(61)4	FC - OEEC	Fr	II/ 2	-	Adoption of the Draft Report to the Council FC(61)1 and Annexes with drafting amendments to the articles
12/09/61	TFD/FC/132	FC - OEEC	-	-	-	Summary of the proposed Convention
14/11/61	TFD/FC/135	FC - OECD	En	-	-	The US Delegation reccomends the Committee to establish a new WP for the studying of the problem of tax avoidance and evasion through tax conventions
31/12/61	OECD/FC/M(61)1	FC - OECD	Fr	IV/ 7	-	Discussion on the problem of tax avoidance raised by the US Delegate
04/01/62	TFD/FC/136	FC - OECD	US	En	-	Note by the US Delegation on tax avoidance through the improper use or abuse of tax conventions.
17/01/62	TFD/FC/141	FC - OECD	-	-	-	WP21 (US & DK) requested to consider the problem of "tax avoidance" "through the abuse of tax conventions". It must particularly consider the use of base companies, licencing entities, furnishing technical services, related enterprises, and treaty shopping.
19/02/62	FC/M/(62)1	FC - OECD	-	Fr	III / 5-6	Note by US delegaion considered by the FC, and agreed the terms with a proviso that the tax laws of member states shall not be criticised by the WP, which was agreed to by the US Delegate.
02/03/62	TFD/FC/142	WP20 - FC - OECD	US DE GR	En	-	Underdevelopped countries could apply the following measures: (1) Income tax exemption for profits from qualified investments and for dividend distributions of such profits. Such exemptions are generally for a limited period of time. (2) Exemptions for reinvested profits. (3) Accelerated tax-free recovery of investment in plant and equipment. This may take the form of unlimited deductions until the cost has been completely recovered, or simply a more rapid rate of capital recovery than would normally be allowed
07/03/62	TFD/FC/143	FC - OECD	JP	-	-	Memorandum by Govt. of JP on Tax Sparing Clause.
11/04/62	FC/M(62)2 - Part II	FC - OECD	-	Fr	-	Discussion on fiscal incentives in capital exporting countries for private investment in developing countries.
28/04/62	FC/WP20(62)1	WP20 - FC - OECD	US DE GR	En	-	Draft questionnaire on incentives for private investment in developing countries
04/05/62	TDF/FC/145	WP20 - FC - OECD	US DE GR	En	-	Note by Secretary of FC: Preliminary draft of part of a report on tax incentives to be taken by capital exporting countries for private investment in developing countries; basis for discussion for the Fiscal Committee at its 4th Session.
08/06/62	FC/M(62)3	FC - OECD	US	Fr	VII / 11	WP21 to submit a draft questionnaire on abuse of the Conventions.
15/06/62	FC/M(62)3 Part II	FC - OECD	-	Fr	-	Adoption of draft questionnaire and discussion on draft report [TFD/FC/145 dated 04/05/62] on fiscal incentives in capital exporting countries for private investment in developing countries.
20/06/62	TFD/FC/147	FC - OECD	IE	-	-	Note by Ireland on recommendations of WP20 on fiscal incentives for private investment In developing countries.
26/06/62	TFD/FC/148	WP20 - FC - OECD	DE	En	-	Report on whether and to what extent should Model provisions should be adopted in tax treaties with developing countries.
26/07/62	FC/M(62)4 Part II	FC - OECD	-	Fr	-	Fiscal incentives in capital exporting countries for private investment in developing countries.
18/09/62	FC/WP20(62)2 Part I	WP20 - FC - OECD	US DE GR	En	-	Analysis of replies to the first section of questionnaire [FC/WP20(62)1 (1st revision)] on incentives for private investment in developing countries.
10/10/62	TFD/FC/151	FC - OECD	-	Fr	-	Statement by Mr. Hutchings, representative of the EEC, about the work of the EEC Commission in connection with taxation.
31/10/62	FC/WP20(62)2 (1st Revision)	WP20 - FC - OECD	US DE GR	En	-	Analysis of replies to questionnaire [FC/WP20(62)1 (1st revision)] on incentives for private investment in developing countries. FC agrees that WP 20 should prepare supplementary questions.
06/11062	FC/M(62)5	FC - OECD	UK US DE	Fr	VI / 8	WP 21 to present draft report on abuse and corrective measures in January 1963.
13/12/62	TFD/FC/153	WP20 - FC - OECD	US DE GR	En	-	In pursuance of FC/WP20(62)2 (1st Revision), supplementary questionsconcerning the taxation of income derived by a domestic corporation from a dependent branch situated and from an independent subsidiary established in a developing country prepared
09/01/63	FC/M(63)1 Part II	FC - OECD	-	Fr	§ / 3-5	The Committee then adopted the second part of the minutes FC/M(62)4 of 26th July, 1962, subject to some amendements. Discussion of the analysis of the replies to questionnaire  on Incentives for Private Investment in Developing Countries made by Working Party No. 20 [FC/WP20(62)2(1st Revision) of 31st October 1962].
09/01/63	FC/WP21(63)1	WP21 - FC- OECD	US DK	En	-	Tentative solutions offered in preliminary report discussing the nature of tax treaty abuse and techniques for countering them, to form a basis for a general discussion of the issue in the Committee.
13/02/63	FC/M(63)2	FC - OECD	-	Fr	IV / 3-4	Discussion on abuse of tax treaties. Chairman and committee agree that this is a very complex topic, and cannot be dealt with the draft model to be submitted to the Council in July 1963. The study of the report to be continued in March 1963.
17/02/63	FC/WP20(63)1 Part I	WP20 - FC - OECD	US DE GR	En	-	Draft report on the tax incentives in capital exporting countries for private investment in developing countries.
11/03/63	FC/WP20(63)2	WP20 - FC - OECD	US DE GR	En	§ / 2-47	Revised analysis of the replies to the questionnaire FC/WP20(62)1(1st Revision) and includes the replies to the supplementary questionnaire TFD/FC/153.
28/03/63	FC/M(63)3 Part I	FC - OECD	-	Fr	IV / 4	Continued discussion of preliminary report on the Abuse of Conventions, FC/WP21(63)1 of 9th January, 1963. No consensus. New version of its report which would take account of the comments made by the Delegates hoped to be delivered in Autumn.
05/04/63	FC(63)4 - 1st Part	FC - OECD	-	Fr	-	Draft Report to the Council on the draft model tax convention - includes general remarks and brief analysis, recommendations and possibilities for its implementation, proposals to the Council, and  draft model convention.
08/04/63	FC/M(63)3 Part II	FC - OECD	-	Fr	§ / 3-8	Discussion on fiscal incentives in capital exporting countries for private investment in developing countries.
03/05/63	FC(63)4 Part II	FC - OECD	-	Fr & En	§ / 3-129	Annex II to FC(63)4 - 1st Part: Draft Commentaries to the Draft Model Convention.
13/05/63	TFD/FC/157	FC - OECD	-	Fr	-	Preface to the report of the Fiscal Committee prepared by the chairman for the infomration of the Council.
22/05/63	TFD/FC/158	FC - OECD	US	En	I / 1-2	Conflicts between the Draft Convention and United States Law or Practice
22/05/63	TFD/FC/158	FC - OECD	US	En	II / 2	Technical Problems under Existing Draft; see specifically Appendix.
22/05/63	TFD/FC/158	FC - OECD	US	En	IV(A) / 4-5	Unresolved issues requiring further study listed by the US - 6, 7, 14, 11(6), 12(6)
25/05/63	TFD/FC/160	FC - OECD	-	En!	-	Full text of the amendments to the Draft Report of the Fiscal Committee FC(63).4 - 1st Part, of 5th April, 1963, as proposed by the United States Delegate
25/05/63	TFD/FC/159	FC - OECD	-	-	-	General analysis of the Draft Model, discussion on the implementation of the Draft Model.
13/06/63	FC(63)4-Part I(1st Revision)	FC - OECD	-	Fr & En	-	General analysis of the Draft Model, discussion on the implementation of the Draft Model; Draft Model.
15/06/63	FC/WP20(63)1 — Part IV	WP20 - FC - OECD	US DE GR	En	IV / 2-10	Role of tax treaties in promoting private investment.
24/06/63	TFD/FC/161	FC - OECD	-	En & Fr	§ / 2-8	Corrigendum and Addendum to the English text of the Commentaries on the Draft Convention in FC(63)4 - Part II of 3rd May, 1963
24/06/63	FC/M(63)4	FC - OECD	-	Fr	II / 3-5	Discussion on draft Report to the Council prepared by the Secretariat in agreement with the Drafting Group [FC(63)4, Part I of 5th April, 1963, and Part II of 3rd May, 1963].
06/07/63	C(63)87 Part I	FC - OECD	-	Fr & En	-	Report adopted by the Fiscal Committee at its 11th session on 25th June, 1963, is submitted to the Council FOR CONSIDERATION.
06/07/63	C(63)87 Part II	FC - OECD	-	Fr & En	-	Commentary as submitted to the council for consideration.
14/08/63	FC/M(63)5 - Part I	FC - OECD	-	Fr	III / 2-3	Brief discussions about and slight amendments to the draft General Report FC(63)4 Part I (1st Revision) of 13th June, 1963.
14/08/63	FC/M(63)5 - 2nd Part	FC - OECD	-	Fr	§ / 3-5	The Committee adopted the second part of the minutes on fiscal incentives for private investment in developing countries [FC/M(63)3 of 8th April, 1963], subject to certain amendments, listed in this document.
13/09/63	TFD/FC/163	FC - OECD	-	En & Fr	-	Note by Secretary of FC attaching contains extracts from the summary record of the 57th Meeting of the Executive Committee on 25th July, 1963, and of the Minutes of the 49th Meeting of the Council on 30th July, 1963, concerning the examination of the Report of the Fiscal Committee C(63)87.
26/09/63	TFD/FC/164	WP20 - FC - OECD	US DE GR	En & Fr	-	Revised outline of the WP20 report on incentives for promoting investments in developing countries.
21/10/63	FC/M(63)6	FC - OECD	-	Fr	II / 3-5	Minutes of the examination of the consolidated draft report of Working Party No. 20 [FC/WP20(63)4 of 13th September, 1963]
19/11/63	C(63)113	Council - OECD	-	-	I / 1-2	Council recommends member states to conform with the Draft Model while concluding new treaties, and while revising the existing treaties.
19/11/63	C(63)113	Council - OECD	-	-	II / 2	Council recommends, member countries who are also members of regional groupings to examine the feasibility of multilateral conventions.
19/11/63	C(63)113	Council - OECD	-	-	Ann I / 7-29	Final version of the 1963 OECD Draft Model.
03/09/64	FC(64)2	WP20 - FC - OECD	US DE GR	En	-	Final, revised version of the 2nd consolidated draft report [FC/$$$P20(64)2 of 30th April, 1964] which takes account of the Committee’s discussion at its 15th session in May, 1964. The report is submitted to the Committee FOR ADOPTION.
22/09/64	TFD/FC/175	FC - OECD	-	En	-	List of principal amendments to the report on fiscal incentives on Cap Exp countries for private investment in developing countries [contained in FC(64)2 dates 03/09/64.
24/11/64	TFD/FC/176	FC - OECD	US	En	-	Proposals by the US Delegation concerning periodic exchange of views in the Fiscal Committee on tax policy and administration.
20/01/65	TFD/FC/177	FC - OECD	-	Fr	-	Statement by Mr. SCHULZE-BRACHMANN, Representative of the E.E.C. Commission to the O.E.C.D. Fiscal Committee made on 03/12/94 about the work done by the EEC in the field of taxation.
04/03/65	TFD/FC/183	WP21 - FC - OECD	US DK	En	-	Suggested questions to facilitate summary of national legislation dealing with tax abuse cases.
01/04/65	TFD/FC/184	FC - OECD	-	Fr & En	-	the distribution of the answers to the Questionnaire TFD/FC/183, the replies of FRANCE, SWEDEN and DENMARK are circulated here-with to the members of the Committee (not actually annexed) - replies of other member countries will be circulated as they arrive.
06/04/65	TFD/FC/185	FC - OECD	-	En & Fr	-	Up to date the information available to the Secretariat on the Bilateral Conventions for avoidance of Double Taxation both in respect of taxes on income and capital and in respect of taxes on estates and inheritances between Member countries, members of the Fiscal Committee are requested to check and complete the Tables attached hereto and to return them to the Secretariat before 10th May, 1965.
12/04/65	TFD/FC/184(Add. 1)	WP21 - FC - OECD	IE	En	-	Reply to questionnaire [TFD/FC/183] by Ireland.
20/04/65	TFD/FC/184(Add. 2)	WP21 - FC - OECD	AU	En	-	Reply to questionnaire [TFD/FC/183] by Australia.
04/05/65	TFD/FC/184 (Add.3)	WP21 - FC - OECD	BE	Fr	-	Reply to questionnaire [TFD/FC/183] by Belgium (only in French).
18/05/65	TFD/FC/184(Add. 4)	WP21 - FC - OECD	UK	En	-	Reply to questionnaire [TFD/FC/183] by the United Kingdom.
14/06/65	TFD/FC/187	FC - OECD	-	En	-	Attached tables take into account replies received from members of the Fiscal Committee to document TFD/FC/185 of 6th April, 1965, concerning the position of Bilateral Conventions for avoidance of Double Taxation both in respect of taxes on income and capital and in respect of taxes on estates and inheritances.
09/09/65	TFD/FC/184(Add. 5)	WP21 - FC - OECD	NL	En	-	Reply to questionnaire [TFD/FC/183] by the Netherlands.
27/09/65	TFD/FC/184 (Add. 6)	WP21 - FC - OECD	NL	En	-	Reply to questionnaire [TFD/FC/183] by Germany.
28/09/65	TFD/FC/188	FC - OECD	-	En	-	Note by the president of the Fiscal Committee for delegations to submit reports on new or revised tax treaties, and whether they conform to the Draft Model, and if not, reasons why.
15/11/65	TFD/FC/184(Add. 7)	WP21 - FC - OECD	LU	Fr	-	Reply to questionnaire [TFD/FC/183] by Luxembourg.
29/11/65	TFD/FC/184(Add.8)	WP21 - FC - OECD	CA	En	-	Reply to questionnaire [TFD/FC/183] by Canada.
01/12/65	TFD/FC/184(Add. 9)	WP21 - FC - OECD	IT	Fr	-	Reply to questionnaire [TFD/FC/183] by Italy.
07/04/66	TFD/FC/212	FC - OECD	-	En & Fr	-	Corrected chronological list of tax treaties entered by member states with non-OECD countries from America, Asia, and Africa [correction TFD/FC/201 of 8th November 1966 and TFD/FC/204 of 21st November 1966.]
08/04/66	TFD/FC/192	FC - OECD	-	Fr	-	Delegations of member countries invited to complete the attached Table to inform the FC about the manner in which the Draft Convention has been adopted in concluded tax treaties between Member countries since July 1963
24/05/66	TFD/FC/195	FC - OECD	-	-	-	Attached tables take into account replies received from members of the Fiscal Committee to document TFD/FC/191 of 10th March, 1966 for tax treaties on income and capital, as well as estates and inheritances.
06/09/66	TFD/FC/184 (Add. 10)	FC - OECD	-	Fr & En	-	Supplementary replies to questionnaire [TFD/FC/183] by Luxembourg and Portugal.
21/11/66	TFD/FC/204	FC - OECD	-	En & Fr	-	Chronological list of tax treaties entered by member states with non-OECD countries from America, Asia, and Africa.
29/09/66	TFD/FC/199	FC - OECD	-	-	-	Comments of the FC on the note by the Secretary General of the UN on "Promotion of private foreign investment in developing countries: tax problems".
11/10/66	TFD/FC/200	FC - OECD	-	-	-	Note by Secretary of FC on the implementation of the Draft Model.
08/11/66	TFD/FC/201	FC - OECD	-	-	-	Table of Conventions for the avoidance of double taxation with respect to income signed before 30th September, 1966, or under negotiation, between OECD Member countries and non-Member countries of America, Asia and Africa
14/11/66	TFD/FC/202	FC - OECD	-	En & Fr	A / 2	Questions relating to Abuse of Conventions 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: WP21.
14/11/66	TFD/FC/202	FC - OECD	-	En & Fr	A / 2	Questions relating to Reservations on 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: -.
01/12/66	TFD/FC/206	FC - OECD	-	Fr	-	Statement that the Fiscall Committee, which had been barred from making detailed minutes, strongly wishes to resume the practice of detailed minuting of proceedings at the FC to the competent authorties of the OECD.
06/02/67	TFD/FC/208	FC - OECD	-	En	-	Analysis of conformity with or deviation from 1963 Draft OECD Model (Articles 1-12) in tax treaties signed between July 1963 and July 1966.
10/02/67	TFD/FC/207	FC - OECD	-	En & Fr	-	Table of tax treaties signed between 1ST JULY, 1963 AND 31ST DECEMBER, 1966 - member states to check and update.
27/02/67	TFD/FC/208 (ANNEX)	FC - OECD	-	En	-	Analysis of conformity with or deviation from 1963 Draft OECD Model (Articles 1-12) in tax treaties protocols signed between July 1963 and July 1966.
28/02/67	TFD/FC/209	FC - OECD	-	-	§ / 3-14	Observations of member countries about difficulties in the 1963 OECD Draft Convention on income and capital (Articles 1-12).
13/03/67	TFD/FC/210	FC - OECD	-	En & Fr	A / 2-4	Outstanding problems concerning articles 1-7 of the 1963 OECD Draft Convention.
13/04/67	TFD/FC/213	FC - OECD	-	En & Fr	-	Final version of the tables contained in document TFD/FC/207 of 10th February, 1967: Tables showing tax treaties signed between member countries between 01/07/63 and 31/12/66.
14/04/67	TFD/FC/214	FC - OECD	-	En	§ / 4-63	Analysis of deviations from (Articles 8-31) 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	§ / 2-13	Analysis of deviations from (Articles 9 - 29) the 1963 Draft OECD Convention in tax treaties protocols signed between 1 July 1963 and 31 July1966.
28/04/67	TFD/FC/215	FC - OECD	-	-	-	Tables revising the treaties signs agreed in TFD/FC/200 of 19th October, 1966, regarding the conformity of bilateral Conventions and Protocols signed between July 1963 and July 1966.
05/05/67	TFD/FC/217	FC - OECD	-	En & Fr	-	Secretary's note to facilitate the discussion of the Drafting Group at its meeting of 18th May, 1967 for the organisation of work.
09/05/67	TFD/FC/216	FC - OECD	CH DK	En & Fr	§ / 35	General observations of member countries about difficulties in the 1963 OECD Draft Convention on income and capital (all articles). This document supercedes TFD/FC/209 of 28th February, 1967.
21/07/67	TFD/FC/218	FC - OECD	CH DK	En & Fr	§ / 61-62	Consolidated list of general 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/220	BIAC - OECD	-	En & Fr	-	Secretary's note acknowledging a study of the Business and Industrial Advisory Committee to the OECD on tax shifting. (study missing)
25/07/67	TFD/FC/219	FC - OECD	-	En & Fr	-	Organisation of future work of the Fiscal Committee.
25/07/67	TFD/FC/219	FC - OECD	US DK	En & Fr	-	Existing WP21 comprising US & DK working on abuse of tax treaties.
25/07/67	TFD/FC/219	FC - OECD	US NL FR	En & Fr	-	Existing WP22 comprising US NL FR working on methods in reducing tax at source.
16/09/67	TFD/FC/222	FC - OECD	-	En	-	Analysis of bilateral tax treaties and protocols signed between 01/07/63 and 01/01/67. Supercedes: TFD/FC/208 dt 06/02/67 and Annex dt 27/02/67, TFD/FC/214 dt 14/04/67 and Annex dt 17/04/67 and TFD/FC/215 dt. 28/04/67
26/09/67	TFD/FC/224	FC - OECD	-	En	-	Statement of the representative of the European Free Trade Association made at the 27th Session of the Fiscal Committee on 21/09/67.
21/12/67	FC/WP21(67)1	WP21 - FC - OECD	US DK	En	-	3rd report on tax avoidance through the improper use or abuse of tax conventions.
26/01/68	TFD/FC/228	FC - OECD	-	En & Fr	-	Overview of tax treaties, protocols etc. signed by member countries from 01/07/63 to 31/12/67, and bilateral negotions on going as at 01/01/68.
26/04/68	TFD/FC/230	FC - OECD	-	En & Fr	-	Overview of tax treaties signed between 01/07/63 and 31/12/67.
14/06/68	TFD/FC/231 & Corrigendum	FC - OECD	-	En	-	Preliminary analysis of tax treaties recently signed between OECD and developing countries prepared by the secretariat (document missing).
18/06/68	TFD/FC/231	FC - OECD	-	En!	-	Corrigendum to the preliminary analyses of tax treaties signed between OECD and developing countries.
21/06/68	FC/WP28(68)1	WP28 - FC - OECD	DK IE SE	En	41-43 / 7	1st Report of WP28: brief survey of some deviations in recent tax treaties.
10/09/68	TFD/FC/232	FC - OECD	-	En & Fr	-	Permission to derestrict the paper TFD/FC/231 of 14th June, 1968 so that it could be shared with the UN (as the UN had requested) sought from members of the FC.
21/10/68	FC(68)1	FC - OECD	-	En	§ / 3-44	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.
09/01/69	DAF/FC/69/1	FC - OECD	-	En & Fr	-	Note about recent tax treaties and ongoing negotiations.
15/01/69	DAF/FC/69/2	FC - OECD		En	-	Note prepared in consultation with the Legal Adviser about the competence of the Fiscal Committee's competence and terms of reference.
10/02/69	DAF/FC/69.6	FC - OECD	-	En & Fr		Update on concluded tax treaties up to 1st January, 1969.
14/02/69	DAF/FC/69.5	FC - OECD	-	-	B/3-5	Notes on the discussions held at the 30th session of the fiscal committee concerning the improper use of tax treaties, with reference to paragraphs 1 to 5 of the Report [FC/WP21(67)1 dt 21/12/67] of WP21.
28/02/69	DAF/FC/69.7	FC - OECD	-	En & Fr	-	Final version of the update on concluded tax treaties, protocols up to, and negotiations as on, 01/01/69.
16/05/69	DAF/FC/69.8	FC - OECD	-	En	201-202/155-160	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. (Including provisions not contained in the Draft Convention).
20/10/69	DAF/FC/69.13	FC - OECD	-	En	B / 6-7	Discussion of Paragraphs 26 to 45 of the 3rd report of Working Party n°21 [FC/WP21(67)1 dt 21/12/67 - concerning the abuse of improper use of tax treaties.
21/10/69	DAF/FC/69.14	FC - OECD	-	En & Fr		List of Conventions for the avoidance of double taxation with respect to income signed before 30/12/68, or under negotiation between OECD member countries and developing countries of Africa, America, and Asia.
03/12/69	DAF/FC/69.15	FC - OECD	US	En	-	Proposal by the US for a comparative study of depreciation rules and policies of the member countries.
08/01/70	DAF/FC/70.1	FC - OECD	-	En & Fr	-	Tables circulated for updation of tax treaties between member countries up to 01/01/70.
12/02/70	DAF/FC/70.3	FC - OECD	-	En	-	US clarification about the scope of its proposed study of depreciation rules and policies of member countries.
20/02/70	DAF/FC/70.4	FC - OECD	-	En & Fr	-	Overview of tax treaties concluded amongst OECD Members between 31/07/63 and 31/12/69
23/03/70	DAF/FC/70.5 (Corr)	FC - OECD	-	En	-	Discussion of FC/WP26(70)1 of 11/02/70 (missing in database), about the reduction of reduction of tax at source.
04/06/70	FC(70)1	FC - OECD	-	En	201-202 / 117-123	Analysis of deviations of actual tax treaties concluded amongst member countries, between 01/07/63 and 01/01/69 from the 1963 OECD Draft (provisions such as limitation on benefits and anti-abuse clauses).
04/06/70	FC(70)1	FC - OECD	-	En	§ / 141-150	Overview of treaties signed between 01/07/63 and 01/01/69 from the 1963 OECD Draft.
12/06/70	DAF/FC/70.7	FC - OECD	US	En	-	Note on the discussions about Domestic International Sales Corporations (DISCs) proposal at the 35th Session of the FC.
03/11/70	DAF/FC/70.12	FC - OECD	US	En	-	Note on the discussions about Domestic International Sales Corporations (DISCs) during the 36th Session of the FC.
13/02/71	DAS/FC/71.3	FC - OECD	-	En & Fr	-	Tables circulated for updation of tax treaties between member countries up to 31/12/70.
17/02/71	DAF/71.98	FC - OECD	-	-	-	Background note to the participants of an Informal  Symposium on Company Taxation held at the Headquarters of the O.E.C.D. in Paris, on Thursday, 25th and 26th of March, 1971.
02/04/71	CFA/A(71)1	CFA - OECD	-	En & Fr	-	FC is now CFA - agenda for the 1st session of the CFA.
28/04/71	CFA(71)2	CFA - OECD	-	En	-	Introduction to the priority subjects of taxation and international flows of financial capital and the international impact of company taxation.
07/06/71	CFA/WP1/A(71)1	WP1 - CFA - OECD	-	En & Fr	-	Agenda for the 1st session of the CFA.
07/06/71	CFA/M(71)1	CFA - OECD	-	En	-	Summary record of the 1st Session of the CFA.
20/07/71	DAF/CFA/WP1(71)2	WP1 - CFA - OECD		En	-	Adoption of the agenda of the 1st meeting of WP1 and Approval of the summary record of the 39th session of the former FC [contained in FC/M(71)2 of 30/04/71].
23/09/71	DAF/CFA/WP1/71.5	WP1 - CFA - OECD	-	En	-	WG21 to submit its report on abuse of tax treaties by the end of the year; WP1 adopted the agenda of its 2nd meeting [CFA/WP1/A(71)2 dt 28/07/71]; approved note on the 1st meeting [DAF/CFA/WP1/71.2 dt 20/07/71] and the summary of discussions [DAF/CFA/WP1/71.3] dt 26/07/71] of its 1st meeting.
05/11/71	CFA/A(71)2	CFA - OECD	-	En & Fr	-	Agenda of the 2nd meeting of the CFA.
17/11/71	CFA/A(71)2	CFA - OECD	-	En & Fr	-	Annotated agenda for the 2nd Session of the CFA.
10/12/71	CFA(71)11	CFA - OECD	-	En & Fr	-	Planned schedules of various CFA WP meetings.
20/12/71	CFA/M(71)2	CFA - OECD	-	En	-	General discussion of various issues by the CFA.
28/12/71	CFA(71)11 (Corr)	CFA - OECD	-	En & Fr	-	Corrigendum to CFA(71)11 dt 10/12/71.
03/12/71	DAF/CFA/71.1	WG33 - WP1 - CFA - OECD	-	-	-	Questionnaire concerned with the tax treatment accorded investment institutions (i.e. companies, funds, unit trusts and other entities, which spread investment risks) and with the tax treatment of their investors.
07/01/72	CFA(71)10 (Corr)	CFA - OECD	-	En & Fr	E / 6-7	Minor corrigenda to several Articles and revised commentaries thereon as contained in CFA(71)10 dt 10/11/71.
21/01/72	CFA/WP1(72)1	WP26 - WP1 - CFA - OECD	US FR NL	En	-	Report on methods (address/automatic or refund) used to reduce tax at the source; discusses administrative procedures and issues.
03/02/72	CFA (71)11	CFA - OECD		En & Fr	-	Minor corrigendum to CFA(71)11 dt 10/12/71 about member countries of WP5.
04/02/72	DAF/CFA/WP1/72.2	WP1 - CFA - OECD	-	En	II / -	Note on the 3rd: Agenda for the meeting contained in CFA/WP1/A(71)3 dt 17/12/71 adopted; meeting notes and summary of the 2nd meeting contained in DAF/CFA/WP1/71.5 dt 23/09/71 and DAF/CFA/WP1/71.8 dt 19/11/71 respectively.
06/04/72	DAF/CFA/WP1/72.5	WP1 - CFA - OECD	-	Fr	-	Notes on the 4th meeting of the CFA. Status updates on the work of various WGs.
17/04/72	DAF/CFA/WP1/72.6	WP1 - CFA - OECD	-	Fr	-	Summary of discussions at the 4th Meeting of the CFA. Section III on methods to reduce withholding tax at source missing.
02/06/72	CFA/A(72)1	CFA - OECD	-	En & Fr	-	Agenda for the 3rd Session of the CFA.
02/06/72	CFA/A(72)1 (Addendum)	CFA - OECD	-	En & Fr	-	Annotated agenda for the 3rd Session of the CFA.
15/06/72	CFA(72)7	CFA - OECD	-	En	-	Paper on the taxation aspects of the activities of international companies.
05/07/72	CFA(72)8	CFA - OECD	-	Fr & En	-	List of meetings of the CFA and its WPs
07/07/72	DAF/CFA/WP1/72.8	WP1 - CFA - OECD	-	Fr	-	Notes on the 5th meeting of WP1 of the CFA.
07/09/72	DAF/CFA/WP1/72.8 (Addendum)	WP1 - CFA - OECD	-	En & Fr	-	List of delegates present at the 5th Meeting of WP1 - CFA.
07/11/72	DAF/CFA/72.1	CFA - OECD	-	En	-	Preparatory note and agenda for the meeting of the Ad Hoc Group on the taxation of multinational companies on 01/12/72.
08/12/72	CFA(72)14	CFA - OECD	-	En	-	Report of the Ad Hoc group on the taxation of Multinational Companies.
11/12/72	DAF/CFA/WP1/72.11	WP1 - CFA - OECD	-	En	IV / 2-4	Notes on the 6th Meeting of the CFA: Report of the progress of work of various WPs.
18/12/72	CFA/A(72)2	CFA - OECD	-	En	-	Notes on some items on the agenda for the 4th session of the CFA.
26/01/73	CFA/M(73)1	CFA - OECD	-	En	-	Classification of revenues, company taxation, multinational enterprises, taxation of interest and international issues, taxes on the issue of securities, vii. taxation regulations concerning nuclear risk insurance, depreciation allowances,investment companies
26/01/73	DAF/CFA/WP1/73.3 & Add.	WP1 - CFA - OECD	-	En	-	January 1973 Report of progress of the Working Groups
12/04/73	CFA/WP1(73)4	WG28 - WP1 - CFA - OECD	DK,IR, SE	En	8 / 4	Proposed Article 19 for ANNUITIES, Commentary and discussion of Third Countries Income
15/09/73	CFA/VP1(73)9	WG30 - WP1 - CFA - OECD	-	Fr	-	The treatment of Partnerships under the Provisions of the OECD Model Convention
10/06/74	CE/M(74)7(Final)Part II	CFA - OECD	-	-	-	Notes by the Committee on Fiscal Affairs concerning the revised text of certain articles of the draft double taxation convention on income and capital of 1963 and of the commentaries thereon
01/07/74	CFA/M(74)2	CFA - OECD	-	En	-	Summary record of the 7th Session of the CFA.
13/09/74	DAF/CFA/WP1/74.13	WP1 - CFA - OECD	CA	Fr	-	Solution proposed by Canada to the relationship between internal law and treaty law
18/12/74	DAF/CFA/WP1/74.14	WP1 - CFA - OECD	-	En	-	Report containing an updated version of the 1969 analysis of bilateral convention and protocols signed between 1st July 1963 and January 1975
25/02/75	DAF/CFA;WP1 /7 5.5	WP1 - CFA - OECD	-	Fr & En	-	Table of bilateral Conventions for avoidance of Double Taxation in respect of taxes in income and capital signed between Member Countries.
28/07/75	CFA/WP1(75)4	WG30 - WP1 - CFA - OECD	AU,BE,CH	En	-	First report on the second topic: income received by the partner from the partnership
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)
27/10/76	DAF/CFA/76.21	CFA - OECD	-	En	31 / 34	Treatment of collective investment institutions under double taxation conventions
02/12/76	CFA(76)7, Part I	CFA - OECD	-	-	-	PART 1: An examination of the historical background, implementation of the 1963 model convention , 1977 model convention, commentaries and articles, multilateral conventions
21/02/77	DAF/CFA/WP1/74.14rev1 (Corr 2)	WP1 - CFA - OECD	-	En	-	Amendments to the document :DAF/CFA/WP1/74.14 (1stRevision)
09/12/77	CFA(77)12	CFA - OECD	-	En	-	Discussion of national treatment in the international investment treaties and multinational enterprises by the OECD
23/07/74	DAF/CFA/74.9	CFA - OECD	-	En	-	The document contains a note which is designed to provide a starting-point for the discussion at the ad hoc meeting in October concerning tax evasion
15/03/75	CFA/WP1(75)2	WG30 - WP1 - CFA - OECD	AU,BE,CH	En	-	The consequences which do result from  divergent interpretation of the Model-convention concerning the taxation of partnerships and possible solutions
13/07/77	DAF/CFA/WP1/77.8	WP1 - CFA - OECD	US	En	-	The document contains a letter from Mr. Kingson, Delegate for the United States and Rapporteur of the Working Group on Abuse of Tax Conventions
29/01/79	CFA/M(79)1	CFA - OECD	-	En	-	Discussion on various issues
06/04/79	DAF/CFA/WP8/79.8	WP8 - CFA - OECD	-	En	-	Results of the inquiry on tax avoidance
18/05/79	DAF/CFA/79.5	CFA - OECD	-	En	-	Analysis of certain articles of the Convention in DTT entered by eight Member States
09/07/79	CFA/M(79)2	CFA - OECD	-	En	-	Minutes of the 17th session of the Committee; various general topics are discussed
30/04/81	DAF/CFA/WP1/81.6	CFA - OECD	-	En	-	Comments on the US inquiry on whether and to what extent Countries experienced an improper use of tax treaties by taxpayers
06/05/81	DAF/CFA/WP1/81.7	WP1 - CFA - OECD	-	Fr	-	The WP is instructed to study the improper use or abuse of DTC and a better way to tax certain activities particularly difficult to assess
09/06/81	DAF/CFA/81.8	WP1 - CFA - OECD	-	Fr	-	Note on the future activities of the WP: specific attention is given to the study on the improper use of DTC and on the taxation of certain activities particularly difficult to assess
21/09/81	DAF/CFA/WP1/81.10	WP1 - CFA - OECD	-	En	-	Member States list domestic provsions or treaty articles adopted to prevent treaty abuse
09/10/81	DAF/CFA/WP6/81.11	WP6 - CFA - OECD	-	En	-	Summary of the decision taken by WP6 at its 21st meeting, October 1981
28/01/81	CFA/M(82)1	CFA - OECD	-	En	-	The Committee discusses several issues
26/03/82	DAFFE/CFA/WP6/82.1	WP6 - CFA - OECD	-	En	-	Discussion corresponding adjustments and MAP, taxation of multinational banks (whole corporation approach vs separate entity approach); presentation of the German Guidelines
28/06/82	DAFFE/CFA/WP1/82.6	WP1 - CFA - OECD	-	Fr	III / 1	Discussion on the problem of improper use and abuse of tax agreements, in particuar report DAFFE/CFA/WP1/82.5 and Annex
22/07/82	CFA/M(82)2	CFA - OECD	-	En	-	The Committee discusses several issues
12/10/82	C/M(82)20 (Prov.)	Council - OECD	-	En	-	Minutes of the 569th Meeting of the OECD Council on administrative issues.
21/10/82	DAFFE/CFA/WP6/82.5	WP6 - CFA - OECD	-	En	-	Summary of the decision taken by WP6 at its 23rd meeting, October 1982
15/12/82	C/M(82)20 Final	Council - OECD	-	En	-	Notice of confirmation: approval of the minutes
21/12/82	DAFFE/CFA/WP6/82.6	WP6 - CFA - OECD	-	En	-	BIAC's report on the tax measures hampering international investments
24/01/83	DAFFE/CFA/WP1/83.1	WP1 - CFA - OECD	-	Fr	-	Summary of the topics and the relevant documents discussed by the WP at its 34th meeting
09/05/83	DAFFE/CFA/WP6/83.6	WP6 - CFA - OECD	-	En	-	Summary of the decisions taken by the WP6 at its 24th meeting, April 1983
08/06/83	DAFFE/CFA/WP1/83.9	WP1 - CFA - OECD	-	Fr	I / 1	WP1 adopted the note on the agenda set during the 35th Meeting
22/11/83	DAFFE/CFA/WP6/83.12	WP6 - CFA - OECD	-	En	-	Summary of the decisions taken by the WP6 at its 25th meeting, April 1983
19/12/83	DAFFE/CFA/WP1/83.13	WP1 - CFA - OECD	-	Fr	-	Note on the topics discussed by WP1 at its 36th meeting
09/02/84	CFA/M(84)1	CFA - OECD	-	En	-	Summary of the topics discussed by the Committee at its 26th session, January 1984
27/03/84	DAFFE/CFA/WP1/84.4	WP1 - CFA - OECD	-	En	-	List of questions in situations where base companies are involved
03/05/84	DAFFE/CFA/WP1/84.5	WP1 - CFA - OECD	-	Fr	-	Summary of the topics discussed by the WP1 at its 37th session, March 1984
28/05/84	DAFFE/CFA/WP6/84.4	WP6 - CFA - OECD	-	En	-	Summary of the decisions taken by the WP6 at its 26th meeting, May 1984
18/06/84	DAFFE/CFA/84.7	CFA - OECD	-	En	-	Work of the Committee from 1971 to 1984 and future aims
26/11/84	DAFFE/CFA/WP1/84.10	WP1 - CFA - OECD	-	Fr	-	Summary of the topics discussed by WP1 at its 38th meeting, October 1984
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
11/03/85	DAFFE/CFA/WP1/84.1rev2 Annexes	WP1 - CFA - OECD	-	En	-	Scheme on the national defensive measure against tax avoidance through base companies
30/05/85	DAFFE/CFA/WP6/85.6	WP6 - CFA - OECD	-	En	-	Summary of the topics discussed by WP6 at its 28th meeting, April 1985
20/06/85	DAFFE/CFA/85.9	CFA - OECD	-	En	-	Report on tax avoidance through base companies and counter measures (English text missing); the report is submitted to the Committee for examination and approval
25/06/85	DAFFE/CFA/85.9 Annexes	CFA - OECD	-	En	-	Annex: national counter measures of Member Countries
11/03/86	CFA/M(86)1	CFA - OECD	-	En	-	Summary of the topics discussed by the Committee at its 30th session, January 1986
16/07/86	CFA/M(86)2	CFA - OECD	-	En	-	Summary of the topics discussed by the Committee at its 31th session, July 1986
15/09/86	DAFFE/CFA/WP1/86.8	WP1 - CFA - OECD	-	En	7 / 23	BIAC's review of tax issues related to: the overriding of treaties by domestic legislation, deduction of taxes at source, applicability of the treaties, how to deal with imputation systems
06/11/86	DAFFE/CFA/WP1/86.10	WP1 - CFA - OECD	-	En	-	Summary of the topics discusses by WP1 at its 42nd meeting, October 1986
08/01/87	DAFFE/CFA/86.25	CFA - OECD	-	En	7 / 17	BIAC's review of tax issues related to: the overriding of treaties by domestic legislation, deduction of taxes at source, applicability of the treaties, how to deal with imputation systems ; the document is submittee to the CFA for information
30/03/87	DAFFE/CFA/WP1/M(87)1	WP1 - CFA - OECD	-	En	-	Summary of the topics discusses by WP1 at its 43rd meeting, March 1987
03/06/87	DAFFE/CFA/WP6/M(87)1	WP6 - CFA - OECD	-	En	-	Summary of the topics discusses by WP6 at its 31st meedting, April 1987
15/06/87	DAFFE/CFA/87.3	CFA - OECD	-	En	-	Note on the tax obstacoles to the international flows of capital  and services; in the Annex derogations and observations to the 1977 MC are provided
23/06/87	DAFFE/CFA/87.3 (Corr)	CFA - OECD	-	En!	-	The note reports the derogations and observations to the 1977 MC not mentioned in doc DAFFE/CFA/87.3
12/10/87	DAFFE/CFA/WP1/M(87)2	WP1 - CFA - OECD	-	En	-	Summary of the topics discussed by WP1 at its 44th meeting, September 1987
04/11/87	DAFFE/CFA/WP6/M(87)2	WP6 - CFA - OECD	-	En	-	Summary of the topics discussed by WP6 at its 32nd meeting, October 1987
02/03/88	DAFFE/CFA/WP1/M(88)1	WP1 - CFA - OECD	-	En	-	Summary of the topics discussed by WP1 at its 45th meeting, February 1988
22/03/88	DAFFE/CFA/WP6/M(88)1	WP6 - CFA - OECD	-	En	-	Summary of the topics discussed by WP6 at its 33rd meeting, March 1987
13/09/88	DAFFE/CFA/89.4	CFA - OECD	-	En	-	Tables on Member States domestic legislation: computatio of corporate tax base and wothholding taxes
13/12/88	DAFFE/CFA/WP6/M(88)2	WP6 - CFA - OECD	-	En	-	Summary of the topics discussed by WP6 at its 34th meeting, December 1988
08/03/89	DAFFE/CFA/WP1/M(89)1	WP1 - CFA - OECD	-	En	-	Summary of the topics discussed by WP1 at its 47th meeting, February 1989
02/10/89	CFA/WP1/A(89)2	WP1 - CFA - OECD	-	En	-	Summary of the topics discussed by WP1 at its 48th meeting, September 1989
03/10/88	DAFFE/CFA/WP1/M(88)2	WP1 - CFA - OECD	-	En	-	Summary of the topics discussed by WP1 at its 46 meeting, September 1988
26/03/91	DAFFE/CFA/WP1(91)3	WP1 - CFA - OECD	-	En	-	Current status of the Revision of the 1977 Model Convention on Income Capital, Static or Permanent Model?, Involvement of Non-Members
10/02/92	DAFFE/CFA/WP1(92)7	WP1 - CFA - OECD	-	En	-	The revision process of the BIAC and interested Parties of the Model Convention
10/02/92	DAFFE/CFA/WP1(92)7	WP1 - CFA - OECD	-	En	-	The document contains the proposed Titles of the Model Convention to be revised by the WP1
09/03/92	DAFFE/CFA/WP1/M(92)1	WP1 - CFA - OECD	-	En	VI / 4	Discussion of the proposed titles for the Model Convention
29/01/93	DAFFE/CFA/WP6/M(92)2	WP6 - CFA - OECD	-	En	V / 3	Discussion of the proposed titles for the Model Convention
09/08/93	DAFFE/CFA/WP1(93)5	WP1 - CFA - OECD	-	En	-	The application of the model tax convention to partnerships, trusts and other non-corporate entities
03/03/94	DAFFE/CFA/WP1/WD(94)2	WP1 - CFA - OECD	-	En!	-	Updates to appendix I to the model tax convention
13/07/94	C(94)11/FINAL	Council - OECD	-	En & Fr	-	Recommendations of the Council concerning the model tax convention on income and on capital
26/08/94	DAFFE/CFA/WP1/MR(94)14	WP1 - CFA - OECD	-	En	-	The document contains the discussion of drafting the model tax convention in sex-neutral language
26/08/94	DAFFE/CFA/WP1/MR(93)5/REV1	WP1 - CFA - OECD	-	-	-	1st Revision of the Drafting improvements to the introduction, title page, article 1, and article 3
04/11/94	DAFFE/CFA/WP1/MR(94)17	WP1 - CFA - OECD	-	En	III (5) / 6	Gender-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	§ / 12	Introduction, title page, and articles 1 and 3 ;The document contains the probable texts of the 1995 Update and additional items that have not been formally agreed
12/09/95	DAFFE/CFA/WP1/MR(95)2/REV3	WP1 - CFA - OECD	-	En!	IE / 5	Preparing for the 1995+update; Drafting the Model in Gender-Neutral Language
19/12/95	DAFFE/CFA(95)16	CFA - OECD	-	-	§ / 17	Introduction, title page, and articles 1 and 3 ;1995 changes to the OECD Model Convention and changes to the observation and reservation
11/02/97	DAFFE/CFA/WP1(97)6	WP1 - CFA - OECD	-	En	A / 2,3	Possible contents of a fall 1997 update
21/02/97	DAFFE/CFA/WP1(97)3	WP1 - CFA - OECD	-	En	E / 6	New proposals by the steering group; The legal status of the commentaries
30/05/97	DAFFE/CFA/WP1(97)10/ANN1	WP1 - CFA - OECD	-	En	-	The document contains the recommendation of the OECD council concerning the model tax convention on income and on capital
02/06/97	DAFFE/CFA/WP1(97)10	WP1 - CFA - OECD	-	En	-	This document contains the substantive part of the 1997 update to the Model Tax Convention
20/06/97	DAFFE/CFA/WP1(97)10/CORR1	WP1 - CFA - OECD	-	En	PARTI I / 7	The 1997 update to the model tax convention; amendments to be further discussed at the WP1 meeting
11/07/97	DAFFE/CFA/WP1/MR/M(97)1	WP1 - CFA - OECD	-	En	IV / 4	Discussion of WP1 concerning Part I and the legal status of the commentaries of the document DAFFE/CFA/WP1(97)10/CORR1
13/08/97	DAFFE/CFA/WP1(97)13	WP1 - CFA - OECD	-	En	-	Report by the WP1 concerning  the application of the OECD Model Tax Convention to partnerships
20/08/97	DAFFE/CFA/WP1(97)12	WP1 - CFA - OECD	-	En	11-21 / 5-8	Discussion of WP1 concerning the use of the Commentary for purposes of interpretation and application of bilateral conventions
22/08/97	DAFFE/CFA/WP1(97)14	WP1 - CFA - OECD	-	En	IIIJ / 17	The legal status of the commentaries ; Proposals for the next update to the Model Tax Convention
16/08/97	DAFFE/CFA/WP1(97)10/REV2	WP1 - CFA - OECD	-	En	-	The Committee on Fiscal Affairs adopted the note DAFFE/CFA/WP1(97)10 for the 1997 version of the Model Tax Convention
19/12/97	DAFFE/CFA/WP1(97)13/REV1	WP1 - CFA - OECD	-	En!	-	1st revision of the application of the OECD model tax convention to partnerships; editorial corrections and preliminary list of entities (Annex IV)