The OECD has published aggregated data on 2017 country-by-country reports, which allow for a more detailed analysis, especially regarding CbCR data on Austria as the country where entities of foreign multinational groups are located. Eva Eberhartinger and Katrin Lackner analyze the effective tax rate, the profitability ratio, the internal turnover, the total turnover per employee, and the profit per employee. With few exceptions (ultimate parent in Brazil, Mexico, South Africa), Austria seems to be a rather high-tax jurisdiction for group entities. Further, they investigate Austria as the location of the ultimate parent and analyze the role of economic substance and tax haven presence.
