Date |
Document |
Institution |
MCC |
Or Lan |
§ / Pages |
Summary |
|
|
|
|
|
|
|
|
25/05/56 |
Press/A(56)19 |
Press |
|
- |
- |
Information for immediate release on the FCO's first meeting |
|
16/10/56 |
FC/WP3(56)1 |
WP3 - FC - OEEC |
IT, CH |
Fr |
II(B)/ 5, III(2)(b)/ 7 |
Analysis of the field of application of the Convention with
regard to taxes on estates and inheritances |
|
10/01/57 |
FC/WP3(57)1 |
WP3 - FC - OEEC |
IT, CH |
Fr |
- |
Double version of the Draft Article (taxes on estates and
inheritances) by the Italian and Swiss Delegates respectively and their
Commentaries; similar provisions from existing agreements are provided |
|
11/01/57 |
FC/WP4(57)1 |
WP4 - FC - OEEC |
NL, FR |
Fr |
1/ 4 - 5 |
Report and proposals of the WP |
|
02/05/57 |
FC/WP3(57)2 |
WP3 - FC - OEEC |
IT, CH |
Fr |
II(B)/ 5, B/ 7 |
Analysis of the field of application as regards taxes on
estates and inheritances of the existing double taxation conventions, a Draft
Article and its Commentary are provided |
|
10/05/57 |
FC/WP4(57)2 |
WP4 - FC - OEEC |
NL, FR |
Fr |
§ / 1 - 2, 9 - 10 |
Taxes on estates and inheritances: non-discrimination |
|
03/07/57 |
FC/M(57)2 |
WP3 - FC -- OEEC |
- |
Fr |
V/ 5 |
Taxes on estates and inheritances: amendments to the Draft
Article (FC/WP3(57)2) |
|
22/08/57 |
TFD/FC/19 |
FC - OEEC |
BE |
Fr |
- |
Position of Belgium in respect of indirect taxes on the
rendering of services |
|
22/08/57 |
TFD/FC/20 |
FC - OEEC |
SE |
En |
- |
Position of Sweden in respect of indirect taxes on the
rendering of services |
|
19/09/57 |
FC/WP2(57)2 |
WP2 - FC - OEEC |
DK, LU |
Fr & En |
Annex 3(2)(3)/ 12 |
Taxes on estates and inheritances: Fiscal Domicile |
|
15/10/57 |
TFD/FC/26 |
FC - OEEC |
- |
En |
- |
Comments of the Executive Committee on the Interim Report of
the Fiscal Committee C(57)145 |
|
17/10/57 |
FC(57)1 |
WP3 - FC - OEEC |
IT, CH |
Fr |
I(B)/ 2 - 5 |
Taxes on estates and inheritances: article adopted by te
Committee |
|
05/11/57 |
FC/WP2(57)3 |
WP2 - FC - OEEC |
DK, LU |
En |
I(1)(3)/ 2, III/ 10 |
Taxes on estates and inheritances: Fiscal Domicile |
|
06/01/58 |
FC/M(58)1 |
WP2/WP3 - FC - OEEC |
- |
Fr |
III/ 3 - 4, VIII/ 8 |
Taxes on estates and inheritances: Fiscal Domicile; the
Committee approves the Draft Article in report FC/(57)1 |
|
13/02/58 |
FC(58)2 |
WP3 - FC - OEEC |
- |
Fr |
- |
Taxes on estates and inheritances: taxes covered by the
Convention |
|
15/07/58 |
Press/A(58)24 |
FC - OEEC |
- |
- |
- |
Press release concerning the work of the Committee and the
results achieved |
|
17/03/59 |
TFD/FC/60 |
FC - OEEC |
- |
Fr |
- |
The Secretary asks member States whether or not they have
included the provisions approved so far in their revised bilateral tax
agreements |
|
27/04/59 |
TDF/FC/65 |
FC - OEEC |
- |
- |
- |
Names and addresses of the Members of the Committee |
|
22/06/59 |
TFD/FC/71 |
FC - OEEC |
- |
En |
- |
US view on tax incentives |
|
07/07/59 |
Press/A(59)30 |
FC - OEEC |
- |
- |
- |
Text of the Recommendation for press release |
|
27/07/59 |
TFD/FC/72 |
FC - OEEC |
- |
Fr & En |
- |
Extract from the summary record of the Executive Committee
concerning the examination of the Report of the Fiscal Committee C(59) 147
and extract from the minutes of the Council C/M(69)18(Prov.) |
|
20/10/59 |
FC/M(59)4 |
FC - OEEC |
- |
Fr |
IV-V/ 5 |
Tax regulations relating to nuclear risk insurance and study
on the fiscal measures to encourage industrial research |
|
16/11/59 |
TFD/FC/80 |
FC - OEEC |
- |
Fr |
|
List of the existing documents so far concerning articles 23,
11 and 12 |
|
20/02/60 |
FC/M(60)1 |
FC - OEEC |
- |
Fr |
VI/ 11 |
Work of the Commission of the European Economic Community on
fiscal questions |
|
29/03/60 |
TFD/FC/86 |
FC - OEEC |
- |
- |
- |
Member countries are requested to give information on the
bilateral tax agreements for which negotiations are in progress |
|
06/05/60 |
TFD/FC/91 |
FC - OEEC |
- |
Fr |
- |
Note by the Spanish delegation on legislation regarding the
investment of foreign capital in Spanish firms |
|
10/05/60 |
TFD/FC/94 |
FC - OEEC |
- |
Fr |
- |
Note by the Italian delegation concerning foreign investment |
|
12/05/60 |
TFD/FC/96 |
FC - OEEC |
- |
- |
- |
Note by the Irish delegation on legislation relating to the
investment of foreign capital in Ireland |
|
14/09/60 |
Press/A(60)40 |
|
- |
- |
- |
Press release on the work of the Committee |
|
18/10/60 |
TFD/FC/103 |
FC - OEEC |
- |
En |
- |
Note by the Dutch Delegation on domestic taxation of company
profits and dividends |
|
03/12/60 |
FC/WP17(60)1 |
FC - OEEC |
- |
Fr |
- |
Taxes on estates and inheritances: questionnaire on domestic
legislation of Member Countries |
|
06/03/61 |
TFD/FC/111 |
FC - OEEC |
- |
- |
- |
Questionnaire: list of bilateral conventions between Member
Countries |
|
07/03/61 |
TFD/FC/112 |
FC - OEEC |
- |
- |
- |
Note by the Italian Deleagtion on how the Italian tax system
will adapt to avoid double taxation |
|
17/04/61 |
TFD/FC/119 |
FC - OEEC |
- |
- |
- |
List of bilateral conventions in force between Member
Countries |
|
30/05/61 |
FC(61)2 |
FC - OEEC |
- |
Fr & En |
- |
Note on the tax treatment of the OECD staff |
|
08/07/61 |
FC/M(61)4 |
FC - OEEC |
- |
Fr |
IV/ 5 |
Discussion on the tax treatment of the OECD staff |
|
01/08/61 |
TFD/FC/131 |
Council - OEEC |
- |
Fr & En |
- |
Fourth Report [C(61)97 (Final)] of the FC - OEEC adopted by
Council, and decided the the recommendations in that report should be
published. |
|
01/08/61 |
FC(61)3 |
FC - OEEC |
- |
En |
- |
Report on the incentives for promoting investments in
developing countries |
|
24/10/61 |
OECD/FC/WP17(61)1 |
WP17 - FC - OECD |
NL, BE, PT |
Fr |
- |
Taxes on estates and inheritances: report containing an
overview of the existing systems, the causes of double taxation and possible
solutions |
|
25/10/61 |
OECD/Press/A(61)7 |
FC - OECD |
- |
- |
- |
Press release: work of the Fiscal Committee and results
achieved |
|
08/11/61 |
OECD/FC(61)1 |
FC - OECD |
- |
Fr & En |
- |
Report on the fiscal incentives for the promotion of foreign
invenstments in developing countries |
|
31/12/61 |
OECD/FC/M(61)1 |
FC - OECD |
- |
Fr |
III/ 4 |
Taxes on estates and inheritances: discussion on report
OECD/FC/WP17(61)1 |
|
08/06/62 |
FC/M(62)3 |
FC - OECD |
- |
Fr |
- |
Discussion on the taxtaion of
estates and inheritances |
|
26/07/62 |
FC/M(62)4 Part I |
FC - OECD |
- |
Fr |
IV / 6 |
Work of the European Economic
Community in the fiscal field. |
|
09/01/63 |
FC/M(63)1 Part I |
FC - OECD |
- |
Fr |
II / 3-6 |
Discussion on the taxtaion of estates and inheritances |
|
24/06/63 |
FC/M(63)4 |
FC - OECD |
- |
Fr |
III / 4-5 |
Discussion on the taxtaion of estates and inheritances |
|
14/01/64 |
TFD/FC/166 |
FC - OECD |
US |
En & Fr |
- |
6th Report on Taxes on Estates
and Inheritances: Amendment proposed by the US delegation to Art. 3(2). |
|
15/01/64 |
TFD/FC/167 |
FC - OECD |
US |
En & Fr |
- |
6th Report on Taxes on Estates
and Inheritances: Amendment proposed by the US delegation to Art. 10(1) |
|
15/01/64 |
TFD/FC/168 |
FC - OECD |
NL |
En & Fr |
- |
6th Report on Taxes on Estates
and Inheritances: Amendment proposed by the NL delegation to Art. 10A and 10B
(Relief from double taxation) |
|
17/01/64 |
TFD/FC/169 |
FC - OECD |
- |
En & Fr |
- |
6th Report on Taxes on Estates
and Inheritances: Amendment proposed to Art. 10A (Relief from double
taxation) as contained in TFD/FC/168. |
|
05/06/64 |
FC/WP17(64)1 |
WP17 - FC - OECD |
BE NL PT |
Fr |
- |
7th Report on taxes on estates
and inheritances; Annex contains draft Model. |
|
22/09/64 |
TFD/FC/174 |
FC - OECD |
CH |
Fr |
- |
Note by the Swiss delegation
on double taxation with respect to indirect taxes. |
|
04/11/64 |
FC/WP17(64)2 |
WP17 - FC - OECD |
BE NL PT |
Fr |
- |
8th Report on Taxes on Estates
and Inheritances. |
|
27/01/65 |
FC/WP17(65)1 |
WP17 - FC - OECD |
BE NL PT |
Fr |
- |
9th Report on Taxes on Estates
and Inheritances. |
|
17/02/65 |
TFD/FC/178 |
WP17 - FC - OECD |
BE NL PT |
Fr |
- |
Supplement to the 9th Report
on Taxes on Estates and Inheritances. |
|
25/02/65 |
TFD/FC/180 |
FC - OECD |
- |
En |
- |
The Secretariat's note on the
terms of reference of the Fiscal Committee. |
|
03/03/65 |
TFD/FC/182 |
FC - OECD |
IT |
En & Fr |
- |
Reservation by the Italian
Delegation on Article 8 of the Draft Convention for the avoidance of double
taxtaion with respect to taxes on estates and inheritances. |
|
18/05/65 |
TFD/FC/186 |
FC - OECD |
CH |
En & Fr |
- |
Swiss reservation concerning Article 9 of the Draft Convention
with respect to taxes on Estates and Inheritances. |
|
14/06/65 |
FC(65)1 |
FC - OECD |
- |
Fr |
- |
Annex I contains the text of the Draft Convention for the
avoidance of double taxation with respect to taxes on estates and
inheritances; Annex II the text of the Commentaries on the Articles of the
Draft Convention. |
|
25/08/65 |
FC(65)1 (1st Revision) |
FC - OECD |
- |
Fr |
- |
Annex I contains the text of the Draft Convention for the
avoidance of double taxation with respect to taxes on estates and
inheritances; Annex II the text of the Commentaries on the Articles of the
Draft Convention. |
|
29/11/65 |
TFD/FC/190 |
FC - OECD |
JP CA |
En & Fr |
- |
Reservations by Japan and Canada on the Draft Convention on
Estates and Inheritances. |
|
04/02/66 |
FC(66)1 — Part II |
FC - OECD |
- |
Fr |
- |
Draft report on estates and inheritances tax treaty; Annex I:
Draft Convention; Annex II: Commentaries, which were adopted by the Fiscal
Committee at its 22nd Session of 30th November, 1965. Principal amendments to
the previous texts incorporated in document FC(65)1(1st Revision) of 25th
August, 1965, indicated on page 2. |
|
10/03/66 |
TFD/FC/191 |
FC - OECD |
- |
- |
- |
estate and inheritance tax treaty network overviews requested. |
|
16/03/66 |
FC(66)1 — Part I |
FC - OECD |
- |
Fr |
- |
Draft report on Estates and Inheritances tax treaties,
prepared by the Secretariat in collaboration with the Rapporteur of WP17 and
in consultation with the Chairman of the FC, will be submitted to the
Committee for ADOPTION at its 23rd session, to be held on 10/05/66. |
|
11/05/66 |
TFD/FC/194 |
FC - OECD |
- |
En & Fr |
- |
Draft Report to the council [FC(66)1 Part I] on redraft of
paragraphs 17 to 27 (of the commentary on estates and inheritance model). |
|
22/06/66 |
TFD/FC/198 |
FC - OECD |
- |
En |
- |
Draft comments of the FC on the report of WP4 of the council
on border tax adjustments. |
|
13/11/66 |
TFD/FC/203 |
FC - OECD |
- |
En & Fr |
- |
Examination by the executive committee of the Council of the
report of the FC [C(66)50] concerning tax treaty on estates and inheritances. |
|
24/10/67 |
TFD/FC/227 |
FC - OECD |
- |
- |
- |
Names of members of the FC. |
|
11/06/69 |
DAF/FC/69.9 |
FC - OECD |
- |
En & Fr |
- |
Overview of tax treaties for estates and inheritances between
member countries. |
|
09/07/69 |
DAF/FC/69.11 |
FC - OECD |
- |
- |
- |
Some problems concerning VAT. |
|
25/07/69 |
FC(69)1 |
FC - OECD |
- |
En |
- |
Some problems concerning VAT. |
|
08/09/69 |
DAF/FC/69.12 |
FC - OECD |
- |
En |
- |
Discussion of VAT at the 32nd session of the Fiscal Committee. |
|
08/12/69 |
DAF/FC/69.16 |
FC - OECD |
- |
Fr |
- |
Circular requesting members of the fiscal committee to provide
corrections and additions for a consultant's report on how to improve the
capital markets, and the issue of taxation and the negotiation of securities. |
|
31/12/69 |
DAF/FC/69.18 |
FC - OECD |
- |
En |
- |
Questionnaire about the VAT levy on farmers and small traders. |
|
20/03/70 |
DAF/FC/70.6 |
FC - OECD |
- |
- |
- |
Names of members of FC |
|
25/10/70 |
DAF/FC/70.10 |
FC - OECD |
- |
- |
- |
Names of members of FC |
|
08/01/71 |
DAF/FC/71.1 |
FC - OECD |
- |
- |
- |
Names of members of FC |
|
26/01/71 |
DAF/FC/71.2 |
FC - OECD |
- |
En & Fr |
- |
note of secretary about farmers and small traders under value
added taxation (DAF/FC/70.13 of 18th December, 1970) being transmitted to
experts from national administration. |
|
07/05/71 |
CFA(71)4 |
CFA - OECD |
- |
En & Fr |
- |
Names of members of the CFA. |
|
22/12/71 |
CFA/WP1(71)10 |
WP1 - CFA - OECD |
- |
En |
- |
Note on the meeting of 23rd November, 1971 of governmental
experts on value-added tax and of exchange of views with Fiscal Group of BIAC
concerning double value-added taxation of services. |
|
05/08/71 |
DAF/CFA/WP1/71.4 |
WP1 - CFA - OECD |
- |
En |
- |
Report was sent to the Secretary General of the OECD by the
Business and Industry Advisory Committee concerning anomalous incidence of
VAT in the service sector. |
|
04/02/72 |
DAF/CFA/WP1/72.2 |
WP1 - CFA - OECD |
- |
En |
- |
Note on the 3rd meeting about election of members of WP1 and
adoptionof the agenda. |
|
08/09/72 |
CFA(72)9 |
CFA - OECD |
- |
En & Fr |
- |
Meeting of WP3 postponed to 13/10/72. |
|
23/01/73 |
DAF/CFA/3931 |
CFA - OECD |
- |
- |
- |
Questionnaire on tax avoidance and evasion |
|
26/02/73 |
CFA/WP6(73)1 |
WP6 - CFA - OECD |
- |
Fr |
- |
Taxation of Multinational
Enterprises. |
|
16/04/73 |
DLF/CFA/W P6/73.1 |
WP6 - CFA - OECD |
- |
En |
- |
Drafted Report on Taxation of Multinational Enterprises |
|
17/04/73 |
DAF/CFA/WP1/73.5 |
WP1 - CFA - OECD |
- |
En! |
- |
Corrections for the Document DAF/CFA/WP1/73.5 |
|
18/04/73 |
CFA/WP1 (73)6 |
WP1/WG4 - CFA - OECD |
FR,JP,ES |
En! |
- |
The revised texts of Article 24 of the 1963 Taxation
Convention and Commentary |
|
04/05/73 |
DAF/CFA/2679 |
WP6 - CFA - OECD |
- |
En! |
- |
Definition of Tax Incentives and Examples |
|
21/05/73 |
CFA(73) 4 |
WP6 - CFA - OECD |
- |
En |
- |
Taxation of Multinational
Enterprises. |
|
28/05/73 |
CFA(74)11 |
WG33 - CFA - OECD |
- |
En & Fr |
- |
Taxation of Investment Institutes, the document contains an
analysis of the replies to Questionnaire DAF/CFA/71.1 |
|
28/05/73 |
CFA(74)11 |
WG33 - CFA - OECD |
- |
En |
- |
The taxation and rules of investment funds |
|
28/05/73 |
CFA(74)11 |
WG33 - CFA - OECD |
- |
En & Fr |
- |
The document contains tables for the analysis of Taxation of
Investment Institutes, |
|
12/06/73 |
DAF/CFA/WP1/73.7 |
WP1 - CFA - OECD |
- |
Fr |
- |
Election of officers of WP1 for 1973 + revision of texts of
various article of the OECD MC. |
|
26/06/73 |
CFA/M(73)2 |
CFA - OECD |
- |
En |
- |
Summary record of the 5th Session of CFA |
|
20/07/73 |
DAF/CFA/WP1/73.10 |
WP1 - CFA - OECD |
- |
En! |
- |
Avoidance of Double Taxation among the five member countries
of the Andean Group and a Model Convention for the Avoidance of Double
Taxation between a member country and a country out- side the Andean region |
|
22/08/73 |
DAF/CFA/WP6/73.3 |
WP6 - CFA - OECD |
- |
En & Fr |
- |
BIBLIOGRAPHY ON TAXATION ASPECTS OF MULTINATIONAL ENTERPRISE |
|
05/10/73 |
DAF/CFA/WP1/73.12 & Add. |
WP1 - CFA - OECD |
- |
En |
5 / 3 |
Report of progress the working groups |
|
09/10/73 |
DAF/CFA/2926 |
CFA - OECD |
- |
- |
- |
Survey sent to Member of the OECD Concerning Taxation of
Multinational Enterprises |
|
30/10/73 |
DAF/CFA/WP6/73.3rev1 |
WP6 - CFA - OECD |
- |
En & Fr |
- |
Bibliography on taxation aspects of multinational enterprises |
|
12/11/73 |
DAF/CFA/WP6/73.5 |
WP6 - CFA - OECD |
- |
Fr |
- |
The Multinational Enterprises and the utilization of low tax
jurisdictions (uses, abuse and the reaction of high tax jurisdictions) |
|
04/12/73 |
DAF/CFA/WP6/73.6 |
WP6 - CFA - OECD |
- |
En |
- |
General position of the Work in the OECD on Multinational
Enterprises, tax havens and the secretary of multinational Enterprises,
Transfer prices,Future Work Programme. |
|
19/12/73 |
CFA(73)17 |
CFA - OECD |
- |
En |
- |
Guidelines for Multinational Enterprises to be considered
as “Good Tax Payers” |
|
27/12/73 |
DAF/CFA/WP1/73.15 |
WP1 - CFA - OECD |
- |
En |
- |
Report on the Progress of the Working Parties |
|
27/12/73 |
DAF/CFA/WP1/73.15 |
WP1 - CFA - OECD |
- |
En |
- |
The working party accepted the revised Articles set out in
CFA/WP1(73)10 of 12th November 1973 |
|
24/01/74 |
CFA/M(74)1 |
CFA - OECD |
- |
En |
- |
Double taxation, classification of tax revenues, taxation of
international loan capital, taxation of multinational enterprises,
international comparison of tax depreciation practices, schemes for
rationalising tax and welfare payments, company taxation, national tax
reforms, taxes on the issue and transfer of securities, investment companies
and other business |
|
31/01/74 |
DAF/CFA/WP6/74.3 |
WP6 - CFA - OECD |
- |
Fr |
- |
Analysis of the replies to the questionnaire section C (“low-tax countries”) |
|
01/02/74 |
DAF/CFA/WP6/74.2 |
WP6 - CFA - OECD |
- |
En |
- |
An analysis of replies to the questionnaire on tax incentives |
|
04/02/74 |
DAF/CFA/74.1 |
WP6 - CFA - OECD |
- |
En! |
- |
The United States Delegation, discusses some of the
difficulties encountered in the inter-state allocation of income for tax
purposes. |
|
15/02/74 |
DAF/CFA/WP6/74.4 |
WP6 - CFA - OECD |
- |
En |
- |
The Working Party examined the analysis of replies to
questionnaire DAF/CFA/2696 and took organizational decisions |
|
25/03/74 |
CFA(74)2 |
CFA - OECD |
- |
En |
- |
The document summarizes the tax developments of 1973 (Company
tax, Personal tax, VAT, Tax Evasion , Tax avoidance and the annexed table of
VAT) |
|
21/05/74 |
CFA(74)6 |
WP6 - CFA - OECD |
- |
En |
- |
Multinational Enterprises (Transfer Prices, Tax Heavens, Tax
Incentives and Guidelines for behavior ) |
|
21/05/74 |
CFA(74)6rev1 |
WP6 - CFA - OECD |
- |
En |
- |
Committee on Fiscal Affairs at its seventh session adopted the
first revision of the document CFA(74)6 |
|
23/05/74 |
CFA(74)8 |
CFA - OECD |
- |
En |
- |
The program of work of the committee, the present and some
suggestions. |
|
04/06/74 |
DAF/CFA/WP1/74.8 |
WP1 - CFA - OECD |
- |
Fr |
- |
Adoption of the Agenda and report of progress of other working
groups |
|
10/06/74 |
CE/M(74)7(Final)Part II |
|
- |
- |
- |
The Executive Committee, approved Part II of the Summary Record of its 373rd
Meeting. |
|
11/06/74 |
DAF/CFA/WP1/74.10 |
WP1 - CFA - OECD |
- |
- |
- |
Taxation of Oil Rings |
|
17/06/74 |
CFA(74)8 |
CFA - OECD |
- |
En |
- |
The document contains the revised list of suggestions for
future work incorporate proposals received after the Secretariat had finalized the original note
CFA(74)8. |
|
22/07/74 |
DAF/CFA/WP1/74.12 |
WP1 - CFA - OECD |
- |
En |
- |
Taxation problems related to Oil Rings (high-sea drilling
activities, the drilling activities and the drilling profits/losses.) |
|
18/09/74 |
DAF/CFA/74.15 |
CFA - OECD |
- |
En & Fr |
- |
Observations to the first report of WP N 33 on the taxation
for collective investments [CFA(74)11 and ANNEX] |
|
03/10/74 |
DAF/CFA/74.15 |
CFA - OECD |
NL |
En & Fr |
- |
Note prepared by the delegate for the Netherlands on the
Taxation of collective Investment Institutions, contains the observations on
the first report [CFA(74)11, and Annex] |
|
22/10/74 |
DAF/CFA/WP1/74.17 |
WP1 - CFA - OECD |
- |
Fr |
5 / 2 |
The document contains the progress of the working groups |
|
24/10/74 |
DAF/CFA/74.20 |
CFA - OECD |
- |
En |
- |
The document contains proposals concerning future work on tax
evasion. |
|
13/11/74 |
CFA(74)15 |
CFA - OECD |
- |
En |
- |
Note regarding tax avoidance and tax evasion, scope of the
program, possible approaches and questionnaire submitted to the members |
|
26/11/74 |
DAF/CFA/74.22 |
CFA - OECD |
- |
En |
- |
The document discusses the taxation of Collective Investment
Institutions |
|
10/01/75 |
DAF/CFA/WP1/75.1 |
WP1 - CFA - OECD |
- |
Fr |
- |
Report on progress of other working groups |
|
30/01/75 |
CFA/M(75)1 |
CFA - OECD |
- |
En |
- |
Election of officers of the committee for 1975,double taxation
and related activities,taxation of multinational enterprises,social and
statistical aspects of taxation,taxation of energy and others. |
|
30/01/75 |
CFA/M(75)1 |
CFA - OECD |
- |
En |
- |
The Committee approved the Agenda for the 8th Meeting
[CFA/A(74)2] and the Summary Record of the 7th Meeting [CFA/M(74)2]. |
|
13/03/75 |
DAF/CFA/WP1/75.7 |
WP1 - CFA - OECD |
- |
Fr |
4 / 1 |
Election of officers of the working party for 1975, report on
progress of other working groups |
|
14/03/75 |
DAF/CFA/75.5 |
CFA - OECD |
- |
En |
- |
The document contains the Rules for the taxation of collective
investment and opinion of countries delegates |
|
28/05/75 |
DAF/CFA/75.12 |
CFA - OECD |
NL |
En |
- |
Note prepared by the delegate for the Netherlands on the
Taxation of collective Investment Institutions |
|
12/06/75 |
DAF/CFA/75.13 |
CFA - OECD |
- |
En & Fr |
- |
The proposed Principles of Conduct in the area of taxation for
Multinational Enterprises |
|
17/06/75 |
DAF/CFA/WP1/75.10 |
WP1 - CFA - OECD |
- |
Fr |
4 / 1 |
Report on progress of working groups |
|
08/07/75 |
CFA/M(75)2 |
CFA - OECD |
- |
En |
- |
Double taxation and related activities, social and statistical
aspects of taxation,taxation of multinational enterprises, taxation of
energy, tax avoidance and tax evation, the taxation of CII´S, withholding
taxes, developments in taxation and company taxation and infliation |
|
08/07/75 |
CFA/M(75)2 |
CFA - OECD |
- |
En |
- |
The Committee adopted the Agenda for the 9th Meeting
[CFA/A(75)1] and approved the Summary Record of the 8th Meeting [CFA/M(75)1]. |
|
21/07/75 |
DAF/CFA/WP1/75.11 |
WP1 - CFA - OECD |
- |
- |
3 / 6 |
Examination of the second Report of Working Group N°. 30 -
CFA/WP1(75)2 of 25th March, 1975 |
|
08/08/75 |
DAF/CFA/75.15 |
CFA - OECD |
- |
En |
- |
The Working Group discussion of the note regarding taxation of
collective investment institutions [DAF/CFA/75.12 of 28th May, 1975]. |
|
01/10/75 |
DAF/CFA/75.18 |
CFA - OECD |
- |
En |
- |
Summary analysis of the answers to the Questionnaire on Tax
Avoidance and Evasion DAF/CFA/3931 of 23rd January 197 |
|
01/10/75 |
DAF/CFA/75.18 (Corr) |
CFA - OECD |
- |
En |
- |
Amendments to the document DAF/CFA/75.18 tax avoidance and
evasion analysis of the answers to questionnaire |
|
15/10/75 |
DAF/CFA/75.24 |
WP6 - CFA - OECD |
- |
En & Fr |
- |
The Working Party No.6 adopted the Guidelines for
Multinational Enterprises in matters relating to taxation |
|
17/10/75 |
DAF/CFA/WP1/75.12 |
WP1 - CFA - OECD |
- |
Fr |
2 / 1 |
Report on progress of working groups |
|
31/10/75 |
DAF/CFA/75.29 |
CFA - OECD |
- |
En |
- |
Meeting of tax inspectors |
|
03/11/75 |
DAF/CFA/75.27 |
CFA - OECD |
NL |
En |
- |
The draft of the second report to the Committee on the taxation of investment institutions |
|
09/12/75 |
CFA(75)15 |
CFA - OECD |
- |
En |
12 / 4 |
The note discusses the various stages in the ad hoc group's
work, the conclusions that have been reached, and annexes with supporting
material (Nordic mutual assistance convention) |
|
10/12/75 |
DAF/CFA/75.31 |
CFA - OECD |
- |
En |
- |
Comments of the document DAF/CFA/75.24 made by the BIAC
(Business and industrial advisory committee and the TUAC (Trade Union
Advisory Committee ) |
|
15/12/75 |
CFA(75)16 |
CFA - OECD |
- |
Fr |
- |
Measures prevention and treatment of tax heavens of the United
States, German, Belgium and France |
|
15/12/75 |
CFA(75)16 (Ann) |
CFA - OECD |
- |
En |
- |
Annexes to the document CFA(75)16 (The German treatment of
letter box companies, the Us treatment of tax heavens, measures taken by
Belgium and France) |
|
16/12/75 |
DAF/CFA/75.34 |
CFA - OECD |
- |
Fr |
- |
Examination and conclusions of the draft second report to the
Committee prepared by the Rapporteur (DAF/CFA/75.27 of 3rd November, 1975 |
|
22/12/75 |
DAF/CFA/WP1/75.15 |
WP1 - CFA - OECD |
- |
Fr |
1 / 1 |
Examination of the report on abuse of tax conventions [CFA/WP1(75)3,Report on progress of working
groups and adoption of the agenda. |
|
08/01/76 |
DAF/CFA/WP1/76.1 |
CFA - OECD |
- |
Fr |
- |
Improper use and abuse of tax conventions, examination of the
report by Working Group No. 21 - CFA/WP1(75)3 of 21st May, 1975 |
|
26/01/76 |
CFA/M(77)1 |
CFA - OECD |
- |
En |
- |
Re-election of officials and decisions taken for: 1963 draft
double taxation convention [CFA(76)7 parts i to iv],social and statistical
aspects of taxation,taxation of multinational enterprises,taxation of
energy,cii´s and others |
|
20/02/76 |
DAF/CFA/WP1/76.2 |
WP1 - CFA - OECD |
- |
Fr |
- |
The document contains the election of officers for 1976 and
the adoption of the agenda and notes for the eighteenth meeting |
|
13/04/76 |
DAF/CFA/WP1 /78.2 |
WP1 - CFA - OECD |
NL,AU,LU |
En |
- |
The document contains the third report with the articles of
the model convention for mutual administrative assistance in the recovery of
tax claims. |
|
24/05/76 |
DAF/CFA/76.12 |
CFA - OECD |
- |
En |
- |
Subjects for discussion and preparation for the Committee next
session on the 23rd and 24th june 1976 |
|
01/06/76 |
DAF/CFA/76.13 |
CFA - OECD |
- |
En & Fr |
- |
The list of names and office telephone numbers of the members
of the Secretariat in the Financial and Fiscal Affairs Directorate |
|
03/06/76 |
CFA(76)3 |
CFA - OECD |
- |
En |
- |
Exchange views and techniques on tax avoidance and tax evasion
and a proposal for a council directive concerning mutual assistance by the
competent authorities of member states |
|
15/06/76 |
CFA(76)3 (Add) |
CFA - OECD |
- |
En |
- |
The document contains additions to country notes in Do.
CFA(76)3 providing information on recent developments in Switzerland, United
Kingdom and the United States. |
|
21/07/76 |
DAF/CFA/76.17 |
CFA - OECD |
- |
En & Fr |
- |
Agenda, list of attendance and notes for the meeting is to
enable tax inspectors to exchange views and experiences on international tax
avoidance and evasion |
|
08/10/76 |
DAF/CFA/76.19 (Ann) |
CFA - OECD |
- |
En |
- |
The document contains the Annexes I, II, III, IV and V
referred to in Document DAF/CFA/76.19 |
|
08/10/76 |
DAF/CFA/76.19 |
CFA - OECD |
- |
En |
- |
The note was submitted as a check list and guide for the
next meeting; Work already undertaken
on the exchange of information and prevention of tax evasion and
avoidance |
|
27/10/76 |
DAF/CFA/76.21 (Ann) |
CFA - OECD |
- |
En |
- |
Annexes to the draft report DAF/CFA/76.21 on the taxation of
collective investment institutions |
|
27/10/76 |
DAF/CFA/76.21 |
CFA - OECD |
- |
En |
- |
Draft Report on problems and solutions of the taxation of
collective investment institutions |
|
05/11/76 |
DAF/CFA/76.21 |
CFA - OECD |
- |
En & Fr |
- |
Summary reports of the discussions on the meeting of tax
inspector concerning tax avoidance and tax evasion |
|
08/11/76 |
DAF/CFA/76.24 |
CFA - OECD |
US |
- |
- |
U.S. Note on Taxation of International Shipping |
|
29/11/76 |
CFA(76)8 |
WP1 - CFA - OECD |
- |
En |
- |
The document contains proposals regarding the working party
future work program. |
|
13/12/76 |
CFA(76)10 |
CFA - OECD |
- |
En |
- |
The document discusses the suggested work programme on tax
evasion, the work already undertaken of continuing, the suggested mandate,
methods of work and future work programme. |
|
07/03/77 |
CFA(76)7part1rev1 |
WP1 - CFA - OECD |
- |
En & Fr |
- |
1st revision and final version of Part I CFA(76)7, Part I |
|
28/03/77 |
CFA/WP1(77)1 |
WG31 - WP1 - CFA - OECD |
- |
En |
- |
Draft convention for reciprocal administrative assistance in
recovery of revenue claims |
|
30/03/77 |
DAF/CFA/WP1/77.4 |
WP1 - CFA - OECD |
- |
En |
- |
The document contains the revision of the Model Draft
Convention for the avoidance of double taxation on estates and
inheritances |
|
24/05/77 |
DAF/CFA/WP1/77.6 |
WP1 - CFA - OECD |
- |
- |
- |
The document contains, the election of the working party
officers, decision concerning the 1966 convention concerning estates and
inheritances, reciprocal administrative assistance and others |
|
08/06/77 |
CFA(77)5 |
CFA - OECD |
- |
En |
- |
Second report on the Taxation of Collective Investment
Institutions (Problems and possible solutions) |
|
09/06/77 |
DAF/CFA/WP1/77.7 |
WP1 - CFA - OECD |
AU |
En |
- |
The document contains the Australian proposals for the new
draft Model of the Draft Convention on Estates and Inheritances |
|
27/06/77 |
CFA(77)6 |
CFA - OECD |
- |
En & Fr |
- |
The document contains draft and government recommendations
concerning tax avoidance and tax evasion. |
|
13/07/77 |
CFA/M(77)2 |
CFA - OECD |
- |
En |
- |
Committee meeting on: tax avoidance and tax evasion, double
taxation, WP1 Work, Social and statistical aspects of taxation, taxation of
MNE, taxation of energy, tax developments, CII´S, border tax adjustments, international
boycott bill and others. |
|
28/08/77 |
UNESC0/WIPO/DT/III/DR.11 |
UNESCO |
- |
Fr |
- |
The document contains the preliminary draft of the bilateral
and multilateral agreement for the elimination of foible taxation of
copyright royalties and commentaries |
|
12/09/77 |
DAF/CFA/77.28 |
WP8 - CFA - OECD |
- |
En |
- |
The document contains notes on the Nordic convention on
administrative assistance and their practical experience. |
|
26/09/77 |
DAF/CFA/WP1 /77.10 |
CFA - OECD |
- |
En |
- |
Report on the proposals for the revision of the 1966 Draft
Convention on estates and inheritance |
|
24/10/77 |
DAF/CFA/77.31 |
WP8 - CFA - OECD |
- |
En |
- |
Proposed definition of tax avoidance and tax evasion |
|
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 |
|
13/01/78 |
DAF/CFA/WP1/78.1 |
WP1 - CFA - OECD |
- |
Fr |
- |
The Working party discussed: the adoption if the Agenda for
the 23rd meeting, comments on the
reciprocal administrative assistance, [CFA/WP1(72)7. Comments on Revision of
the draft convention on estates and inheritance DFA/CFA/WP1/77.10 and other
business |
|
06/03/78 |
DAF/CFA/78.1 |
WP6 - CFA - OECD |
- |
En & Fr |
- |
The document contains a provisional list of participants at
the joint meeting on transfer pricing of Working Party No.6 of the OECD |
|
11/05/78 |
DAF/CFA/78.3 |
CFA - OECD |
NO,UK |
En |
- |
The document contains the text of the Protocol signed by
Norway and the United Kingdom, concerning the taxation of activities in the
North Sea |
|
31/05/78 |
DAF/CFA/78.3 (Add) |
CFA - OECD |
NO,UK |
En! |
- |
Amendments to the document, DAF/CFA/78.3 an introductory
statement made by the United Kingdom Delegate |
|
12/01/79 |
DAF/CFA/WP1/79.1 |
WP1 - CFA - OECD |
- |
Fr |
III/ 5 |
Taxes on estates and inheritances: discussion on report
DAF/CFA/WP1/78.5 and its addendum DAF/CFA/WP1/78.4 |
|
|
01/02/79 |
DAF/CFA/WP1/79.2 |
WP1 - CFA - OECD |
AT, BE, IR, SE, UK |
En |
- |
Taxes on estates and inheritances: articles 8 to 17 of the
Draft Convention |
|
|
14/02/79 |
DAF/CFA/WP8/79.2 |
CFA - OECD |
- |
En |
- |
Extensive report on what constitutes tax avoidance, the
attitude of the courts and effective domestic provisions; examples of
unacceptable tax avoidance |
|
|
15/02/79 |
DAF/CFA/WP8/79.1 |
WP8 - CFA - OECD |
- |
En |
- |
Report on the activities of the Council on tax avoidance and
evasion |
|
|
11/09/79 |
DAF/CFA/WP1/79.9 |
WP21 - CFA - OECD |
US |
En |
- |
Draft report on tax avoidance, focusing in particular on
residence transfer and profit shifting strategies |
|
|
11/02/80 |
DAF/CFA/WP1/80.1 |
WP1/WG1 - CFA - OECD |
AT, BE, IR, SE, UK |
En |
- |
Taxes on estates and inheritances: new Commentary on article 1 |
|
|
07/03/80 |
DAF/CFA/WP1/80.2 |
WP1/WG1 - CFA - OECD |
AT, BE, IR, SE, UK |
En |
- |
Taxes on estates and inheritances: revised version of the
Commentaries of articles 9 to 17 and of article 9 itself |
|
|
19/03/80 |
DAF/CFA/80.5 |
CFA - OECD |
- |
En |
- |
The UN Group of experts discuss the issues concerning
developing countries and provides explanations on its own Model Convention |
|
|
24/04/80 |
DAF/CFA/WP1/80.4 |
CFA - OECD |
- |
Fr |
III/ 2 |
Examination and discussion on report DAF/CFA/WP1/79.9 |
|
|
02/07/80 |
CFA/M(80)2 |
CFA - OECD |
- |
En |
III/ 2 |
Discussion on tax analysis and tax statistics and on tax
avoidance and evasion |
|
|
03/01/81 |
DAF/CFA/WP1/80.5 |
CFA - OECD |
- |
Fr |
II/ 1 |
Taxes on estates and inheritances: amendments to several
articles and paragraphs of the commentaries |
|
|
08/04/81 |
DAF/CFA/WP1/81.1 Annex I |
WP1/WG1 - CFA - OECD |
AT, BE, IR, SE, UK |
En |
- |
Taxes on estates and inheritances: Model Convention |
|
|
09/04/81 |
DAF/CFA/WP1/81.1 |
WP1/WG1 - CFA - OECD |
AT, BE, IR, SE, UK |
En |
- |
Taxes on estates and inheritances: final report of the Working
Group 1 on the Model Convention |
|
|
14/04/81 |
DAF/CFA/WP1/81.1 Annexe II |
WP1/WG1 - CFA - OECD |
AT, BE, IR, SE, UK |
En |
- |
Taxes on estates and inheritances: Commentary to the articles
of the Model Convention |
|
|
16/04/81 |
DAF/CFA/WP1/81.2 |
CFA - OECD |
- |
En |
- |
Taxes on estates and inheritances: draft report of the
Committee to the Council presenting the Model Convention |
|
|
04/06/81 |
DAF/CFA/WP1/81.8 |
WP1 - CFA - OECD |
- |
Fr |
II/ 1 |
Taxes on estates and inheritances: examination of the articles
and commentaries of the Model Convention |
|
|
09/10/81 |
DAF/CFA/WP1/81.2rev1 |
WP1 - CFA - OECD |
- |
En |
- |
Taxes on estates and inheritances: broad outlines of the Model
Convention and general remarks |
|
|
29/09/81 |
DAF/CFA/WP1/81.1 Annex Irev1 |
WP1 - CFA - OECD |
- |
En |
- |
Taxes on estates and inheritances: revised articles of the
Model Convention submitted to the WP for adoption |
|
|
15/10/81 |
DAF/CFA/WP1/81.1 Annex IIrev1 |
WP1 - CFA - OECD |
- |
En |
- |
Taxes on estates and inheritances: revised commentaries of the
Model Convention submitted to the WP for approval |
|
|
02/12/81 |
DAF/CFA/WP1/81.1 Annex Irev2 |
CFA - OECD |
- |
En |
- |
Taxes on estates and inheritances: articles of the MC
submitted to the Committee for formal approval |
|
|
14/12/81 |
DAF/CFA/WP1/81.2rev2 (Add) |
CFA - OECD |
- |
En & Fr |
- |
Taxes on estates and inheritances: table referred to in
paragraph 7 of the Draft report to the Council |
|
|
14/12/81 |
DAF/CFA/WP1/81.14 |
WP1 - CFA - OECD |
- |
Fr |
II/ 1 |
Taxes on estates and inheritances: observations to the
commentaries |
|
|
15/12/81 |
DAF/CFA/WP1/81.1 Annex IIrev1 (Corr) |
WP1 - CFA - OECD |
- |
En & Fr |
- |
Taxes on estates and inheritances: corrections to be made to
the text of the Commentaries |
|
|
05/07/84 |
WP8/SG/84.7 |
WP8 - SG - OECD |
- |
En |
- |
Report by WP8 on tax havens |
|
|
30/11/88 |
DAFFE/CFA/89.4 |
CFA - OECD |
- |
En |
- |
Report on the methods to measure effective tax rates on
corporations carrying on cross-border activities |
|
|
30/01/90 |
CFA/M(91)1 |
CFA - OECD |
- |
En |
- |
Adoption of the Agenda, Cooperation with non Members, Codes of liberalization of capital,
Taxation and the environment, Tax Obstacles to International Investment,
Recent Developments of Members, Report of the Working Parties. |
|
|
25/09/90 |
DAFFE/CFA/WP1/M(90)2 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the Agenda, CFA/WP1/A(90)2], Tax treatment of
Software, June 1990 Symposium, German Reunification, Revision of the 1977
Model, Triangular cases and others |
|
|
08/04/91 |
DAFFE/CFA/WP1/M(90)2/CORR1 |
WP1 - CFA - OECD |
- |
- |
- |
Correction of the document DAFFE/CFA/WP1/M(90)2 |
|
26/04/91 |
DAFFE/CFA/WP1/M(91)1 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the Agenda DAFFE/CFA/WP1/A(91)1], The tax
Treatment of Software,Revision of the 1977 Model, Recent Developments and
Others. |
|
27/06/91 |
DAFFE/CFA/M(91)2 |
CFA - OECD |
- |
En |
- |
Adoption of the Agenda [DAFFE/CFA/A(91)2,
Co-operation with central and eastern EU, Co-operation with Asea, Tax
obstacles to International Investment, Revision of the 1977 Model, Tax
reforms of members, VAT, Progress of Working Groups and others |
|
11/10/91 |
DAFFE/CFA/WP1/M(91)2 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda [DAFFE/CFA/WP1/A(91)2],
Election of a Vice-Chairman,Approval of the Summary of the 51st Meeting, The
tax treatment of software, Revision of the 1977 Model, Recent Developments
and Others |
|
18/02/92 |
DAFFE/CFA/M(92)1 |
CFA - OECD |
- |
En |
- |
Election of Officers, Adoption of the agenda
[DAFFE/CFA/A(92)1], Co-operation with central and eastern Europe, Taxing
Profits in a Global Economy, Taxation of new financial Instruments,
Co-operation with Asia, Comparative Analysis of Penalties, Recent Developments
and Reports of the Working Parties. |
|
03/03/92 |
DAFFE/CFA/WP8(91)13/REV1 |
WP8 - CFA - OECD |
- |
En |
- |
Bilateral or multilateral working arrangement between the
competent authorities for the conduct of simultaneous examinations (Audits) |
|
09/03/92 |
DAFFE/CFA/WP1/M(92)1 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the Agenda [DAFFE/CFA/WP1/A(92)1], Approval of the
Summary of the 52nd Meeting, Revision of the 1977 Model Convention,
Assistance to the Baltic and Cis States, Recent developments and Other
Business |
|
01/06/92 |
DAFFE/CFA/WP6(92)3 |
WP8 - CFA - OECD |
- |
En |
- |
OECD Model Agreement (bilateral or multilateral) for the
undertaking of simultaneous tax examinations |
|
29/06/92 |
DAFFE/CFA/M(92)2 |
CFA - OECD |
- |
En |
- |
Adoption of the Agenda
DAFFE/CFA/A(92)2 and approval of the summary of the 42nd session, The
consolidated Model Tax Convention, Developments in the United States, Taxing
Profits in a Global Economy, The treatment of taxes in Multilateral
Agreements, Co-operation with central and eastern Europe, Co-operation with
Asia, Examinations of the Simultaneous Examinations Agreement, The retention
of trained tax Officials, Recent Developments and Reports of Working Parties |
|
04/09/92 |
C(92)50/FINAL |
Council - OECD |
- |
En & Fr |
- |
The document contains the recommendation of the council; a
standard magnetic format for automatic exchange of tax information |
|
07/09/92 |
C(92)50/FINAL |
Council - OECD |
- |
En & Fr |
- |
This document cancels and replaces the same document
distributed on 4th September 1992; The document contains the recommendation
of the council; a standard magnetic format for automatic exchange of tax
information |
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15/12/92 |
DAFFE/CFA/WP1/M(92)2 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda [DAFFE/CFA/WP1/A(92)2,Aproval of the
summary of the 53rd meeting, The treatment of taxes in Multilateral
Agreements,The ta tax of new financial instruments, revision of the Model
Convention, assistance of the Baltic States, recent Developments, other
Business |
|
29/01/93 |
DAFFE/CFA/M(93)1 |
CFA - OECD |
- |
En |
- |
Election of Officers, Adoption of the agenda
[DAFFE/CFA/M(93)1], Approval of the summary of the 43rd session, Relation
with Non-Member countries, Report on the section IRC 482 (USA), Taxation of
Small Business, Taxation and the Environments, Future Work, Recent
Developments, Retation of trained tax officials, Multilateral tax training
network and Report of the Working Parties |
|
29/01/93 |
DAFFE/CFA/WP6/M(92)2 |
WP6 - CFA - OECD |
- |
En |
- |
Adoption of the Agenda [DAFFE/CFA/WP6/A(92)2] and the summary
of the 41st meeting, CFA report on the proposed regulations on IRC 482 (USA),
Taxation on new financial Instruments, Attribution of income to a PE, Tax aspects of cross frontiers mergers,
acquisitions and demerges, Recent Developments and other business |
|
04/03/93 |
DAFFE/CFA/WP1/M(93)1 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda [DAFFE/CFA/WP1/A(93)1], Approval of the
summary of the 54th meeting, The treatment of taxes in Multilateral
Agreements, The revision of the Model Convention, Assistance to the Baltic
and NIS States, Recent Developments and Other Business |
|
05/07/93 |
DAFFE/CFA/M(93)2 |
CFA - OECD |
- |
En |
- |
Adoption of the agenda [DAFFE/CFA/A(93)2, approval of the
summary of the 44th session, Reports of the Working Groups, Transfer Prices
and related issues, Recent reforms and tax treaty policy in Mexico and NAFTA,
Taxation of small Business, Future Work, Korean workshop on Transfer Pricing
, The tax treatment in GATS, Recent developments, Procedures of the Committe
and Dates |
|
09/11/93 |
DAFFE/CFA/WP1/M(93)2 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda
[DAFFE/CFA/WP1/A(93)2] and summary of the 55th meeting, The taxation of new
financial instruments,The application of the Model Tax Conventions to
partnerships,trust and other non-corporate entities, The application and
interpretation of paragraph 2 of article 15, The international tax treatment
of pensions, the revision of the model tax convention, Meeting wirh NIS
States, Recent developments and other business. |
|
28/01/93 |
DAFFE/CFA/M(94)1 |
CFA - OECD |
- |
En |
- |
Election of the chairman and vice chairmen for 1994, adoption
of the agenda DAFFE/CFA/A(94)1 and summary of the 45th
meeting, Transfer pricing and related issues,
tax treatment of illicit , Dynamic non member economies, Korea and
Mexico, High level policy discussion,
Work in progress, 1995 and 1996 work programme, reports submitted for
approval, recent developments and other business |
|
15/04/94 |
DAFFE/CFA/WP8/M(94)1 |
WP8 - CFA - OECD |
- |
Fr |
- |
Adoption of the agenda
DAFFE/CFA/WP8/A(94)1 and DAFFE/CFA/WP8/M(93)2, adoption of the summary of the
38th meeting, Recent Developments, Legal and practical aspects od exchange of
information, presence of foreign tax inspectors on the territory of another
state, OECD tax manual on the
implementation of exchange of information, Improvement in exchange of
information, Fiscal degradation, Taxation o foreign controlled corporations,
tax inspector meetings and other business |
|
01/07/94 |
DAFFE/CFA/M(94)2 |
CFA - OECD |
- |
En |
- |
Adoption of the agenda DAFFE/CFA/A(94)2, approval of the
summary of the 46th meeting, contacts with non Member States, Revision of the
1979 report on transfer pricing, written reports by the working party
chairmen, future work, taxation and savings, report approved under the
written procedure, illicit payments, recent developments and other business. |
|
27/10/94 |
DAFFE/CFA/WP8/M(94)2 |
WP8 - CFA - OECD |
- |
Fr |
- |
Adoption of the agenda DAFFE/CFA/WP8/A(94)2, adoption of the
summary of the 39th meeting, oral statement on the joint session on the tax
inspectors meeting, recent developments,
recommendations to combat bribery in international transactions,
fiscal degradation, legal aspects of
the exchange of information, possible accession of the partnership, other
matters. |
|
04/11/94 |
DAFFE/CFA/WP1/MR(94)17 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda DAFFE/CFA/WP1/MR(94)10, Discussion of
the issues (Preparing for the 1995 update) of the note
DAFFE/CFA/WP1/MR(94)6/REV1 and technical discussions |
|
08/11/94 |
DAFFE/CFA/WP1/M(94)2 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda DAFFE/CFA/WP1/A(94)2, approval of the summary of the 57th
meeting, The taxation of new financial instruments, relationships with non member countries, the 995 update to the
model convention, reports from working
groups, legal status of the commentaries, the treatment of taxes in non tax
agreements, meeting with central and eastern European countries, recent
developments and other business |
|
13/04/95 |
DAFFE/CFA/WP6(95)7 |
WP6 - CFA - OECD |
- |
En |
- |
The document discusses the key characteristics of Japanese
transfer pricing (TP) provisions |
|
11/05/95 |
DAFFE/CFA/WP6/M(95)1 |
WP6 - CFA - OECD |
- |
En |
- |
Adoption of the agenda DAFFE/CFA/WP6/A(95)1 and REV1, approval
of the summary record of the 46th meeting, revision of the transfer pricing
report, PEER Review of transfer pricing practices and other business |
|
08/01/96 |
DAFFE/CFA/WP8/M(95) |
WP8 - CFA - OECD |
- |
En |
- |
Adoption of the agenda
DAFFE/CFA/WP8/M(95)1 and approval of the summary of the 41st meeting, recent
developments, CFC legislation, the
Nordic countries in tax collection, developments in the Netherlands Antilles
and Aruba, the Hungarian tax administration, Article 26 of the OECD Model
convention, follow up to the recommendation of the council on combatting
bribery, joint meeting with CIME, fiscal degradation, legal and practical
aspects of exchange of information, future programme of work, meeting with
economies in transition and other business |
17/01/96 |
DAFFE/CFA/WP6/M(95)2 |
WP6 - CFA - OECD |
- |
En |
- |
Election of the chairman and vice chairman, Adoption of the
agenda DAFFE/CFA/WP6/A(95)2, Approval of the summary of the 47th meeting,
peer review of the transfer pricing practices, transfer pricing guidelines,
monitoring procedures, TP in Korea, Poland and Hungary and other business |
|
08/03/96 |
C/NM(96)30 |
Group of non-members |
- |
En |
- |
Proposal for a joint OECD-AAPEC symposium on transfer
pricing |
|
05/08/96 |
DAFFE/CFA/WP6/M(96)1 |
WP6 - CFA - OECD |
- |
En |
- |
Election of the chairman and vice chairman, approval of the
summary of the 48th
meeting, review of Poland´s TP, Peer review of TP practices, monitoring
procedures, administrative aspects of TP, resent developments, DNME workshop
and other business |
|
26/08/96 |
DAFFE/CFA/WP1/MR/M(96)1 |
WP1 - CFA - OECD |
- |
En |
- |
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 |
|
04/11/96 |
DAFFE/CFA/WP1/M(96)2 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda
DAFFE/CFA/WP1/A(96)2 , approval of the summary of the 61st meeting, Greek
corporate tax rates and non discrimination, the treatment of taxes in the
MAI, article 14, request for accession to membership, permanent
establishment, the implications of the communications revolution for tax
treaty policy, reports rom subsidiary groups, the next update of the Model,
Recent treaties, Emerging economies forum, recent developments and other
business |
|
20/01/97 |
DAFFE/CFA/WP8/M(96)2/ANN1 |
WP8 - CFA - OECD |
- |
En |
- |
Request for Membership; Review of the Slovak Republic’s treaty
policy and practice with respect to exchange of information and taxpayers’
rights and obligations |
|
17/02/97 |
DAFFE/CFA/WP1/WD(97)7 |
WP1 - CFA - OECD |
- |
En! |
- |
The document discusses the brief outline of Italian finance
act 1997 |
|
21/02/97 |
DAFFE/CFA/WP1/WD(97)8 |
WP1 - CFA - OECD |
- |
En! |
- |
The document discusses the recent United States proposed
regulations relating to the tax treatment of certain transactions involving
the transfer of computer programs |
|
24/02/97 |
DAFFE/CFA/WP6/M(96)2 |
WP6 - CFA - OECD |
- |
En |
- |
Election of the Chairman
and Vice Chairman, adoption of the agenda DAFFE/CF A/WP6/A(96)2, approval of
the summary of the 49th meeting, transfer pricing guidelines, consultation with BIAC,
review of developments in Korea, accession issues, Peer review of TP
practices, monitoring, the tax implication of the communications revolution,
relation with Non Members, meeting with tax inspectors, recent developments,
other business. |
|
18/06/97 |
DAFFE/CFA/WP6/M(97)1 |
WP6 - CFA - OECD |
- |
En |
- |
Adoption of the agenda DAFFE/CFA/WP6/A(97)1/REV1, adoption of the summary of the 50th
meeting, TP Guidelines, developments
in Korea, accession issues, PEER review
of TP practices, monitoring, the tax policy implications of the
communications revolution, relations with Non-Members, meeting of tax
inspectors, future programme, recent developments and other business |
|
11/07/97 |
DAFFE/CFA/WP1/MR/M(97)1 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda DAFFE/CFA/WP1/MR/A(97)1, approval of the summary of the 10th
meeting, technical issues, the next update, catalogue of issues, drafting
issues and other business |
|
10/07/97 |
DAFFE/CFA/WP1/M(97)1 |
WP1 - CFA - OECD |
- |
En |
- |
Adoption of the agenda
DAFFE/CFA/WP1/A(97)1, approval of the summary of the 62
meeting, the treatment of taxes in the MAI,
preparation of the meeting with Non-Member countries, the implication of the
communications revolution for tax treaties, the next update of the model
convention, tax competition, tax sparing, reports from subsidiary groups
Greek corporate tax and non discrimination, recent developments and other
business |
|
29/08/97 |
DAFFE/CFA/WP8/M(97)1 |
WP8 - CFA - OECD |
- |
Fr |
- |
Adoption of the agenda of
the 45th meeting,
approval of the summary of the 44th meeting, oral report on the OECD convention on mutual
administrative assistance in tax matters, legal aspects of exchange of
information, request for accession to membership, assistance in tax
collection, the implications of the communication revolution, the
implications of electronic commerce, preparation of the tax inspectors
meeting, bilateral or multilateral activities of member countries, recent
developments, OECD work on bribery and other business. |
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