What you are talking about is kipferl which is definitely Austrian. But someone took that and made it into something new using yeast-leavened laminated dough, called it croissant, and where they did that was 100% in Paris, France. There is no doubt about it because it happened recently enough. They are absolutely not the same end product and I would be outraged if someone served me half-moon shaped bread roll, which is what the Austrian thing is, while trying to pass it off as a croissant.