This session explores how decentralization is interpreted and implemented across diverse countries, including those with federal and unitary systems. Drawing from a comparative study of 14 countries, it highlights key features of local governance, such as structural design, fiscal arrangements, and mechanisms for public engagement. The discussion will also consider how various decentralization experiences—across different political and institutional contexts—offer valuable insights for countries exploring or refining their own governance models, including those in the Gulf region. The session aims to foster shared learning and inform contextsensitive approaches to strengthening local governance systems through expert dialogue and audience engagement.