The Fiscal Committee was one of the 6 Plenary Committees of the OEEC, it was established by a resolution of the Council on 16 March 1956. The Committee consisted of representatives of the member and associate countries, who were generally top-level experts from the national taxation authorities of member countries. The competence of the Committee extends to questions relating to double taxation and other fiscal questions of a similiar technical character. In May 1958 and June 1959, the Fiscal Committee submitted 4 articles to the Council, which the Council recommended for adoption by member countries in their bilateral Conventions relating to double taxation on income and capital. The Committee set up a number of retricted working parties to deal with direct taxation of patent royalties and similar payments, taxtion of dividends, methods for avoidance of double taxation, tax regulations relating to insurance against nuclear risks.
This group inherited the role of a similar body created in the 1930s by the Society of Nations and later of a fiscal committee established by the UN, which was dissolved in 1954.
The discussion which led to the establishment of the OEEC Fiscal Committee was tenuous and lasted two years, from 1954 to 1956, due to the opposition of a number of delegations. The basic approach was clear from the very beginning: use of a bilateral treaty strategy and avoidance of an international treaty binding OEEC member States.
The terms of reference of the Fiscal Committee are: a) Avoidance of double taxation with respect to taxes in income, capital and estates off deceased persons; b) Avoidance of double taxation with respect to indirect taxes in particular turnover taxes.
The OEEC Council approved the establishment of the group on 15th April 1956, but the first meeting of the experts' group was not held until the 14th January 1956, under the chairmanship of the Dutch member Van den Tempel. In March 1956 the Council examined the report of this Expert Group and on 16th March it officially set up the Fiscal Committee. Iceland decided not to participate.
The Group first met on 23rd and 24th May 1956, under the chairmanship of Van Tempel. The Committee created five working groups, where different delegations participated. The Committee was active until 1961 and three main reports were produced, in 1958, 1959 and 1960. At the end of 1961, 54 bilateral agreements were signed; the activities of the Fiscal Committee helped in clarifying the position of member States with regard to tax issues.

In 1956 a Working Group on Double Taxation was established, formed by national experts of OEEC member States. This group inherited the role of a similar body created in the 1930s by the Society of Nations and later of a fiscal committee established by the UN, which was dissolved in 1954.
The discussion which led to the establishment of the OEEC Fiscal Committee was tenuous and lasted two years, from 1954 to 1956, due to the opposition of a number of delegations. The basic approach was clear from the very beginning: use of a bilateral treaty strategy and avoidance of an international treaty binding OEEC member States.
The terms of reference of the Fiscal Committee are: a) Avoidance of double taxation with respect to taxes in income, capital and estates off deceased persons; b) Avoidance of double taxation with respect to indirect taxes in particular turnover taxes.
The OEEC Council approved the establishment of the group on 15th April 1956, but the first meeting of the experts' group was not held until the 14th January 1956, under the chairmanship of the Dutch member Van den Tempel. In March 1956 the Council examined the report of this Expert Group and on 16th March it officially set up the Fiscal Committee. Iceland decided not to participate.
The Group first met on 23rd and 24th May 1956, under the chairmanship of Van Tempel. The Committee created five working groups, where different delegations participated. The Committee was active until 1961 and three main reports were produced, in 1958, 1959 and 1960. At the end of 1961, 54 bilateral agreements were signed; the activities of the Fiscal Committee helped in clarifying the position of member States with regard to tax issues. The Fiscal Committee was endorsed by the OECD in September 1961 and in 1971 it changed its name to the Committee for Fiscal Affairs which was composed of the following working parties:

WP Nr. 1: Permanent Establishment
WP Nr. 14: Mutual Agreement Procedure
WP Nr. 16: Nuclear Insurance Risk
WP Nr. 21: Abuse of Convention
WP Nr. 22: Protection of the Tax-Payer
WP Nr. 23: Dividends
WP Nr. 26: Methods of Reducing Tax at Source
WP Nr. 28: Personal Income
WP Nr. 29: Shipping and Aircraft Profits
WP Nr. 30: Partnerships
WP Nr. 31: Mutual Assistance in the Collection and Assessment of Taxes
WP Nr. 32: Depreciation Allowances
WP Nr. 33: Investment Trust
WP Nr. 4: Non- Discrimination
WP Nr. 7: Allocation of Profits

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