Appended to the policy brief are two case studies whereas definitions adopted by the International that outline in more detail the incidence of subsidies and the Energy Agency (IEA) and the Global Subsidies Initiative (GSI) do include such measures. [...] Lessons for Reform Experiences of previous and current reform attempts can yield instructive lessons on the process of subsidy reform, from supporting the identification of subsidies to managing the reform process, mitigating negative impacts of reform and reallocating savings. [...] Peer reviews of fossil fuel subsidies have been conducted in the Asia-Pacific Economic Cooperation (APEC) forum since 2014, and in 2016 the first G20 peer review took place, with the United States and China (the host of the G20 in 2016) participating in a widely commended and politically significant review process (Organisation for Economic Co-operation and Development [OECD], 2016b). [...] The Chinese government compiled such a road map as part of the US-China voluntary peer review under G20, identifying the measures and the timeline for reform of each of the identified subsidies. [...] However, the structure of the electricity sector and the subsidies granted in it are often a barrier to reform; here both countries have a wealth of experience that can serve to inform one another’s reform attempts and those of other countries.