Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Austria increased by 0.2 percentage points from 42.2% in 2018 to 42.4% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.
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This country note explains how Austria taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
The Global Forum published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).
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This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
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.