Latest Documents


  • 2-October-2014

    English

    Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses

    This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein.

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  • 30-September-2014

    English

    Tax benefits from company cars

    Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

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  • 29-September-2014

    English

    New, updated and corrected OECD Test Guidelines for the testing of chemicals – 26 September 2014

    On 26 September 2014, the OECD Council adopted three new, five updated and one corrected OECD Test Guidelines for the testing of chemicals.

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  • 26-September-2014

    English

    Test No. 487: In Vitro Mammalian Cell Micronucleus Test

    The in vitro micronucleus test is a genotoxicity test for the detection of micronuclei in the cytoplasm of interphase cells. Micronuclei may originate from acentric chromosome fragments (i.e. lacking a centromere), or whole chromosomes that are unable to migrate to the poles during the anaphase stage of cell division. The assay detects the activity of clastogenic and aneugenic test substances in cells that have undergone cell division during or after exposure to the test substance. This Test Guideline allows the use of protocols with and without the actin polymerisation inhibitor cytochalasin B. Cytochalasin B allows for the identification and selective analysis of micronucleus frequency in cells that have completed one mitosis, because such cells are binucleate. This Test Guideline also allows the use of protocols without cytokinesis block provided there is evidence that the cell population analysed has undergone mitosis.

  • 26-September-2014

    English

    Test No. 310: Ready Biodegradability - CO2 in sealed vessels (Headspace Test)

    This Test Guideline is a screening method for the evaluation of ready biodegradability of chemicals.

    The test substance, normally at 20 mg C/L, as the sole source of carbon and energy, is incubated (during 28 days normally) in sealed bottles with aerobic condition containing a buffer-mineral salts medium, which has been inoculated with a mixed population of micro-organisms. In order to check the test procedure, a reference substance (aniline, sodium benzoate or ethylene glycol and 1-octanol) of known biodegradability should be tested in parallel. It is recommended that triplicate bottles be analysed after a sufficient number of time intervals. Also at least five test bottles (from test vessels, blank controls, and vessels with the reference substance) are analysed at the end of the test, to enable 95% confidence intervals to be calculated for the mean percentage biodegradation value. The CO2 evolution resulting from the ultimate aerobic biodegradation of the test substance is determined by measuring the Inorganic Carbon (IC) produced in the test bottles in excess of that produced in blank vessels containing inoculated medium only. The extent of biodegradation is expressed as a percentage of the theoretical maximum IC production (ThIC), based on the quantity of test substance added initially. Biodegradation >60% ThIC within the 10-d window in this test demonstrates that the test substance is readily biodegradable under aerobic conditions.

  • 26-September-2014

    English

    Test No. 475: Mammalian Bone Marrow Chromosomal Aberration Test

    The mammalian in vivo chromosome aberration test is used for the detection of structural chromosome aberrations induced by test compounds in bone marrow cells of animals, usually rodents (rats, mice and Chinese hamsters). Structural chromosome aberrations may be of two types: chromosome or chromatid.

    Animals are exposed to the test substance (liquid or solid) by an appropriate route of exposure (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection) and are sacrificed at appropriate times after treatment. Prior to sacrifice, animals are treated with a metaphase-arresting agent. Chromosome preparations are then made from the bone marrow cells and stained, and metaphase cells are analysed for chromosome aberrations. Each treated and control group must include at least 5 analysable animals per sex. The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.

  • 26-September-2014

    English

    Test No. 473: In Vitro Mammalian Chromosomal Aberration Test

    The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid.

    The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.

  • 26-September-2014

    English

    Test No. 474: Mammalian Erythrocyte Micronucleus Test

    The mammalian in vivo micronucleus test is used for the detection of damage induced by the test substance to the chromosomes or the mitotic apparatus of erythroblasts, by analysis of erythrocytes as sampled in bone marrow and/or peripheral blood cells of animals, usually rodents (mice or rats).

    The purpose of the micronucleus test is to identify substances (liquid or solid) that cause cytogenetic damage which results in the formation of micronuclei containing lagging chromosome fragments or whole chromosomes. An increase in the frequency of micronucleated polychromatic erythrocytes in treated animals is an indication of induced chromosome damage. Animals are exposed to the test substance by an appropriate route (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection). Bone marrow and/or blood cells are collected, prepared and stained. Preparations are analyzed for the presence of micronuclei. Each treated and control group must include at least 5 analysable animals per sex. Administration of the treatments consists of a single dose of test substance or two daily doses (or more). The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.

  • 26-September-2014

    English, PDF, 293kb

    OECD Guidance on the GLP Requirements for Peer Review of Histopathology

    This advisory document provides guidance on how pathology peer reviews should be planned, conducted and reported within the context of OECD Good Laboratory Practice.

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  • 26-September-2014

    English

    OECD Guidance on the GLP Requirements for Peer Review of Histopathology

    This advisory document provides guidance on how pathology peer reviews should be planned, conducted and reported within the context of OECD Good Laboratory Practice.

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