Fiscalité


  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Austria

    Austria had the 5th highest tax wedge among the 35 OECD member countries in 2017. The country had the 6th highest position in 2016. The average single worker in Austria faced a tax wedge of 47.4% in 2017 compared with the OECD average of 35.9%.

  • 15-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, 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.

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 29-mai-2013

    Français

    L’Autriche, le Luxembourg et Singapour, ainsi que d’autres pays, s’apprêtent à mettre fin au secret fiscal

    Douze nouveaux pays viennent de signer, ou se sont engagés à signer, la Convention concernant l'assistance administrative mutuelle en matière fiscale élaborée par l'OCDE, témoignant ainsi des efforts déployés au niveau international pour lutter contre la délinquance fiscale. En outre, six autres pays ont ratifié la Convention.

  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 15-March-2009

    Japanese

    「租税協力の強化は金融への信認回復を後押し」OECD事務総長

    アンヘル・グリアOECD事務総長は、租税問題に関する透明性と情報交換を強化しようとする主要金融センターの動きは、国際租税協力における重要な前進であるとともに、G20サミットを来月に控え、12年以上に及ぶOECDの活動が強化されていることの歓迎すべき結果である、と述べました。

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