Minutes concern mutual agreement procedure, taxation of dividends, taxation of royalties, taxation of interest, tax regulations relating to insurance against nuclear risks, methods for avoidance of double taxation, reservations on the articles concerning dividends, interest and royalties, taxation of capital gains, programme for the future work of the Committee, request for information from the Council of Europe Committee of Experts on the treatment of legal persons, fiscal incentives in capital exporting countries for private investment in developing countries, taxes on estates and inheritances, change-over to OECD, tax avoidance through the improper use or abuse of tax conventions, exchange of information

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These minutes are also available on microfilm no. OECD/1269;2