After the SecondWorldWar, the OECD replaced the League of Nations,
and briefly the United Nations, as the main multilateral policy forum
for discussion of international tax issues. From 1956 to the early 1960s
the OECD’s Committee on Fiscal Affairs (CFA), made up of government
officials and tax experts, integrated and consolidated the prior versions of
the MC. This firmly institutionalized the non-binding convention as the
basis for bilateral treaty negotiations. The principles and norms of the tax
treaty regime had come to full fruition.