Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy...

In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has...

This report examines the form regulation should take in rail freight markets to promote efficiency in railways and the wider economy. It analyses issues of monopoly, scale economies, competition, mergers, ownership and the structure of the rail industry. Experience in North America, Australia,...

This paper, prepared by the OECD and the Development Research Center under the State Council of the People’s Republic of China (DRC), discusses principles for reforming the Chinese railway, based on experience of rail reform in OECD countries. This paper draws on materials presented at a...

Does deregulation reduce rail safety? Many countries have envisaged or implemented pro-competitive regulatory reforms of their rail sectors. Concerns have been voiced regarding the impact of these reforms on rail safety performance, especially in cases of reforms that have privatised or...

Over the last few years, much progress has been made in developing rail charges to ensure non-discriminatory access to, and efficient use of national rail networks. But in Europe the international dimension is still missing, particularly in terms of the freight market. Integration of European...

Competitive tendering provides a way to introduce competition to railways whilst preserving an integrated network of services. It has been used for freight railways in some countries but is particularly attractive for passenger networks when subsidised services make competition between trains...

The report provides a description and an assessment of the recent actions carried out by the Mexican government to enhance the quality of regulation and regulatory governance in the rail sector in Mexico. In particular, the report identifies and describes recent regulatory reforms in the rail...

Rail transport accounts for 80% of all freight in Russia and its performance is critical to overall economic growth. Though the railways have been starved of investment they are now in the process of rapid reform, and maintaining momentum will be crucial