Reports

The International Energy Agency's 2014 review of Austria’s energy policy analyses the energy policy challenges facing Austria and provides sectoral studies and recommendations for further policy improvements. It finds that Austria's energy policy  rests on three pillars – security of supply, energy efficiency and renewable energy sources. The country’s decarbonisation drive has strengthened as the economy and renewable energy use have continued to grow, while fossil fuel use has decreased. Notably, Austria has more than tripled the public funding for energy research, development and demonstration since 2007. Greenhouse gas emissions from energy use, which peaked in 2005, still need to be reduced further, and the transport sector offers prime opportunities for this. In the context of EU negotiations on an energy and climate policy framework to 2030, Austria should develop a strategy that also integrates security of supply and internal market dimensions. Closer cross-border integration of both electricity and natural gas markets and systems is required to build a single European market. This calls for increased co-ordination and co-operation with neighbouring countries. Austria should also encourage investment in networks, optimise demand response and integrate variable renewable energy supply in a cost-effective and market-based manner. A well-functioning internal market can help reduce the growing concerns over energy prices and costs, both for industry and for citizens. Austria could address these concerns also by implementing more energy efficiency measures and facilitating greater retail market competition.  

Le programme d’examens environnementaux de l'OCDE propose des évaluations indépendantes des progrès accomplis par les pays eu égard à leurs engagements nationaux et internationaux en matière d’environnement, ainsi que des recommandations orientées vers l’action des pouvoirs publics. Ces examens ont pour objectif de promouvoir l’apprentissage entre pairs, d’encourager les pays à rendre compte de leur action aux autres pays et à leur opinion publique, ainsi que d’améliorer les performances environnementales des gouvernements, individuellement et collectivement. Les analyses s’appuient sur un large éventail de données économiques et environnementales. Chaque cycle d’examens environnementaux couvre la totalité des pays membres de l'OCDE ainsi que certains pays partenaires. Ce rapport est le troisième examen environnemental de l’Autriche. Il évalue les progrès vers le développement durable et la croissance verte et met l'accent sur la gestion des produits chimiques ainsi que sur l’adaptation au changement climatique. 

This report contains a 'Phase 2: Implementation of the Standard in Practice' review for Austria, as well as a revised version of the 'Phase 1: Legal and Regulatory Framework review' already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.