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...

In 2014 the OECD carried out work to take stock of OECD countries' achievements in building resilience to major natural and man-made disasters. The report suggested that albeit significant achievements were made through effective risk prevention and mitigation management, past disasters have...

The OECD's Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each DAC member are critically examined once every five to six years. DAC peer reviews assess the performance of a given...

This profile provides a concise and policy-relevant overview of health and the health system in Austria as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on...

The Austrian higher education system has consistently recognised the need to become more entrepreneurial and innovative with a view to supporting the economic, social and cultural development of the country and its regions. Over the past decades, the government has been implementing a broad...

This report takes stock of processes that promote the systematic use of evidence in decision making in Austria’s education system. It builds on an online survey among over 6500 decision makers, drawing on responses from executives in the Austrian Federal Ministry for Education, Science and...

Under Action 14, countries 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...

Social protection systems are often still designed for the archetypical full-time dependent employee. Work patterns deviating from this model – be it self-employment or online "gig work" – can lead to gaps in social protection coverage. Globalisation and digitalisation are likely to...

This dataset reports spending programmes and tax breaks in Austria that encourage the consumption or production of fossil fuels. These include measures that reduce prices for consumers, as well as those that lower exploration and exploitation costs for oil and gas companies.