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.
This report looks at the state of health in Austria.
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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.
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This note presents selected findings based on the set of well-being indicators published in How's Life? 2017.
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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.
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
Selon l’OCDE, l’économie autrichienne se raffermit à la faveur d’une réforme fiscale récente et d’une reprise des échanges mondiaux.
These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.
The tax burden on labour income is expressed by the tax wedge, which is a measure of the net tax burden on labour income borne by the employee and the employer.
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Austria had the 6th highest tax wedge among the 35 OECD member countries in 2016. The country had the 2nd highest position in 2015. The average single worker in Austria faced a tax wedge of 47.1% in 2016 compared with the OECD average of 36.0%.