Tax

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.

Taxing Wages: Key findings for Austria

The tax wedge for the average single worker in Austria increased by 0.2 percentage points from 47.4 in 2017 to 47.6 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

Revenue Statistics: Key findings for Austria

The tax-to-GDP ratio in Austria decreased by 0.4 percentage points, from 42.2% in 2016 to 41.8% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Austria 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

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

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.

Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy

As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.

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.

「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。