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Foreword; About this report; Table of Contents; Executive Summary; Part I. Introduction; Concepts and Definitions Applied in this Report; Toward a general definition of competitive neutrality; Competitive neutrality in the context of this report; State-owned enterprises and other entities; Box I.1....

The Economic Rationale for Pursuing Competitive NeutralityState-owned enterprises and deliberate departures from competitive neutrality; Other business undertakings by the public sector and unintentional departures from competitive neutrality; Reconciling departures from competitive neutrality in th...

1.3. Options for remedial actionBox 1.1. Example: Finnish Road Enterprise; Chapter 2. Identifying the costs of any given function; 2.1. The challenge and reality in OECD economies; 2.2. OECD sources; 2.3. Options for remedial action; Box 2.1. Directives issued by the Israeli GCA to government compan...

Chapter 3. Achieving a commercial rate of return3.1. The challenge and reality in OECD economies; Box 3.1. Example: Lithuanian Police Department; 3.2. OECD sources; Box 3.2. Different methods used to calculate RORs and estimate performance of SOEs based on cost of capital; 3.3. Options for remedial...

4.1. The challenge and reality in OECD economies4.2. OECD sources; 4.3. Options for remedial action; Box 4.1. Determining adequate compensation for public service obligations in EU (inc. EEA) member states according to the "Altmark Criteria"; Box 4.2. The public transport sector in Poland; Box 4.3....

Box 5.1. EC VAT Directive - Article 13.1 (Application of VAT on transactions of public authorities)