This study provides a number of case studies that illustrate how the international trade system has been exploited by criminal organisations. It also presents the results of a survey gathering information on the current practices of more than thirty countries in fighting money laundering. This...

As the Polluter-Pays Principle is a fundamental principle of cost allocation, its analysis covers a substantial part of the vast field of environmental resource allocation. This report, originally published in 1975, presents a selection of relevant theoretical and practical analyses now that the...

This Test Guideline describes an in vitro screen for chemical effects on steroidogenesis, specifically the production of 17ß-estradiol (E2) and testosterone (T). The human H295R adreno-carcinoma cell line, used for the assay, expresses genes that encode for all the key enzymes for...

This Test Guideline describes an assay that assesses early life-stage effects and potential adverse consequences of putative endocrine disrupting chemicals (e.g. oestrogens, androgens and steroidogenesis inhibitors) on fish sexual development. In the test, fish are exposed, from newly fertilized...

Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred approach for attributing profits to the PE. The...

Prior to the Copenhagen meeting on developing a new framework for climate-change policy there were sharp differences between the positions of developed and developing countries regarding the role of intellectual property rights (IPRs) in fostering international technology transfer (ITT)....

Recent advances in the scientific understanding of urban traffic congestion have only strengthened the already solid case for congestion charges as an element of a successful urban transport policy. But examples of real-world congestion charging systems remain few and far between. What can be...

Are breast cancer survival rates higher in the United States than in the United Kingdom and France? Are a patient's chances of dying within 30 days after admission to a hospital with a heart attack lower in Canada than in Korea? Are surgeons in some countries more likely to leave “foreign...