Publications & Documents


  • 4-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.

    The peer review process is conducted in two stages.  Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Austria, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

  • 23-November-2017

    English

    Austria: Country Health Profile 2017

    This report looks at the state of health in Austria.

    Also AvailableEgalement disponible(s)
  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for Austria

    The tax-to-GDP ratio in Austria decreased by 1.0 percentage points, from 43.7% in 2015 to 42.7% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

  • 22-November-2017

    English

    OECD Science, Technology and Industry Scoreboard 2017 – Country highlights

    These notes present selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.

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  • 22-November-2017

    English, PDF, 1,172kb

    OECD Science, Technology and Industry Scoreboard 2017 - Austria highlights

    This note presents selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.

    Also AvailableEgalement disponible(s)
  • 14-November-2017

    English, PDF, 923kb

    How's life in Austria?

    This note presents selected findings based on the set of well-being indicators published in How's Life? 2017.

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  • 10-November-2017

    English, PDF, 443kb

    Health at a Glance 2017: Key findings for Austria

    Life expectancy in Austria is close to the OECD average, but Austrian’s smoke and drink more than people in other countries. While access to health care is good, quality of care indicators show more mixed results. Austria spends more on health than the OECD average.

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  • 6-November-2017

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 5-October-2017

    English

    Government at a Glance

    Government at a Glance provides a dashboard of key indicators to help you analyse international comparisons of public sector performance.

  • 21-September-2017

    English

    Research Fellowships and Conference Sponsorship

    The Co-operative Research Programme (CRP)'s Call for Applications for conference sponsorship and research fellowships for funding in 2018 is CLOSED. The CRP supports work on sustainable use of natural resources in agriculture, forests, fisheries and food production.

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