Latest Documents


2-October-2014

English

Report of the pilot exercise on classifications for selected chemicals assessed at CoCAM

The OECD has published a report on a pilot chemical classification exercise undertaken in 2013 and ‘14. Using a number of chemical assessments agreed in the OECD hazard assessment programme, reasons why classification proposals may differ were investigated. The report concludes on the main reasons for such differences, and recommends some measures to overcome some of them.

2-October-2014

English

Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices

This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.

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.

Related Documents

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.

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.

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

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

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

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

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

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