Competitive Neutrality_ Maintai - OECD

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
			Box I.1. Application of competitive neutrality framework to government business activity in Australia
		State-owned enterprises and other entities
			Box I.2. 2008 System of National Accounts classifications
		“Commercial” and “non-commercial” activities
			Box I.3. A definition of public interest activities in the EU
	The Economic Rationale for Pursuing Competitive Neutrality
		State-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 the pursuit of non-commercial objectives
	Main Challenges in Obtaining Competitive Neutrality
	Notes
Part II. Aspects of Competitive Neutrality
	Chapter 1. Streamlining the operational form of government business
		1.1. The challenge and reality in OECD economies
		1.2. OECD sources
		1.3. Options for remedial action
			Box 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 companies on financial reports
			Box 2.2. The EU Transparency Directive
			Box 2.3. Actuarial calculations for Bord Gáis in Ireland
			Box 2.4. Supervising the use of public funds in Spain
			Box 2.5. Calculating full costs and factoring in competitive neutrality adjustments
		Notes
	Chapter 3. Achieving a commercial rate of return
		3.1. 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 action
			Box 3.3. ROR calculations in Hungary
			Box 3.4. Determining “reasonable profit” for the provision of SGEI under the EU rules
			Box 3.5. Example: The Australian Valuation Office
			Box 3.6. Toolkit: Measuring Returns and Assessing Performance
	Chapter 4. Accounting for public service obligations
		4.1. The challenge and reality in OECD economies
		4.2. 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. Methods for measuring the cost of public service obligations
			Box 4.4. Determining neutral compensation for public service obligations in Hungary
	Chapter 5. Tax neutrality
		5.1. The challenge and reality in OECD economies
		5.2. OECD sources
		5.3. Options for remedial action
			Box 5.1. EC VAT Directive – Article 13.1 (Application of VAT on transactions of public authorities)
			Box 5.2. Before and after tax rate of return targets
			Box 5.3. The tax neutrality system in Australia
		Notes
	Chapter 6. Regulatory neutrality
		6.1. The challenge and reality in OECD economies
		6.2. OECD sources
		6.3. Options for remedial action
			Box 6.1. Toolkit: Restricting competition for the purpose of ensuring the provision of services of general economic interest
			Box 6.2. Regulatory Neutrality Adjustments
			Box 6.3. Example: Swiss Post
	Chapter 7. Debt neutrality and outright subsidies
		7.1. The challenge and reality in OECD economies
		7.2. OECD sources
		7.3. Options for remedial action
			Box 7.1. Debt Neutrality Competitive Neutrality Guidelines in Australia (2004)
		Notes
	Chapter 8. Public procurement
		8.1. The challenge and reality in OECD economies
		8.2. OECD sources
		8.3. Options for remedial action
			Box 8.1. Ensuring Competitive Neutrality in Managed Competitions – Australia
			Box 8.2. EU Rules on Public Procurement
			Box 8.3. Six Principles of competition in the UK
			Box 8.4. Example: Dala-Mitt rescue services in Sweden
Part III. Options for Implementation Based on National Practices
	Approaches to Competitive Neutrality
		Encompassing and autonomous frameworks
		Competitive neutrality as part of other commitments
			Box III.1. Competition-based provisions in Scandinavia countries
		A selective commitment to competitive neutrality
	Redress and Remedial Action
		Box III.2. Remedying non-compliance in Spain through compensatory payments
		Box III.3. Australia: Competitive neutrality complaints handling and redress
	Notes
Bibliography