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15 Austl. Tax F. 3 (1999-2000)

handle is hein.journals/austraxrum15 and id is 1 raw text is: Origins of the 1963 OECD Model Series: Working Party Twelve and Article 10 Dr Peter Andrew Harris* Preface This preface provides a brief explanation as to why this study, as well as the documents discussed in it and annexed to it, are published at this time. It also provides background as to the form that the study takes. Late in 1994 I was invited to investigate and catalogue archives of the Committee on Fiscal Affairs of the Organisation for Economic Co-operation and Development (OECD). These archives also cover the work of that Committee's predecessor, the Fiscal Committee, originally set up by the Organisation for European Economic Co-operation * PhD (Cantab.) LLM (Cantab.) LLB (Hons) (UQ); Solicitor of the Supreme Court of England and Wales and of Queensland; Senior Lecturer, Law Faculty, University of Sydney; Technical Assistance Adviser, Legal Department, International Monetary Fund.The views expressed in this paper are those of the author and not those of any person or body with which the author is associated.