The minutes of the relevant OEEC committee and working group meetings and other documents which had been drafted before 1962 in preparation of the OECD Model Convention 1963 are now available online. Together with OECD, IBFD, Università Cattolica del Sacro Cuore, IFA Canadian Branch and Canadian Tax Foundation, the Institute for Austrian and International Tax Law Vienna (WU) has initiated and conducted a project which made it possible that 589 documents with around 4,500 pages had been scanned and re-typed and are now freely available in a searchable form for all tax experts.
All these documents will enable researchers and practitioners around the globe to take into account historical materials when they try to search for the meaning of today’s tax treaty provisions.
To access the History of OECD Tax Treaties, click here.
