The Fiscal Committee of the Organisation for Economic
Co-operation and Development ('OECD') now comprises 30 members: all
of the members of the European Union plus the USA, Canada, Japan,
Australia and other economically developed countries.
In 1963 the OECD published a draft model double taxation
agreement and a Commentary on each Article in the agreement, which
was intended to form the basis of double taxation agreements
between member countries, including the United Kingdom. Since then,
new editions of the model have been published and updated
periodically.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
