IBC = International code for the construction and equipment of ships carrying dangerous chemicals in bulk

The Marine Environment Protection Committee (MEPC) of IMO, at its sixty-second session in July 2011, adopted the Revised MARPOL Annex V, concerning Regulations for the prevention of pollution by garbage from ships, which enters into force on 1 January 2013. The associated guidelines which assist States and industry in the implementation of MARPOL Annex V have been reviewed and updated and two Guidelines were adopted in March 2012 at MEPC's sixty-third session. The 2012 edition of this publication contains: the 2012 Guidelines for the implementation of MARPOL Annex V (resolution MEPC.219(63)); the 2012 Guidelines for the development of garbage management plans (resolution MEPC.220(63)); and the Revised MARPOL Annex V (resolution MEPC.201(62)).

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

In response to the call of the 48th World Health Assembly for a substantial revision of the International Health Regulations, this new edition of the Regulations will enter into force on June 15, 2007. The purpose and scope of the Regulations are "to prevent, protect against, control and provide a public health response to the international spread of disease in ways that are commensurate with and restricted to public health risks, and which avoid unnecessary interference with international traffic and trade." The Regulations also cover certificates applicable to international travel and transport, and requirements for international ports, airports and ground crossings.

"In these tales the reader can observe Anne's writing prowess grow from that of a young girl's into the observations of a perceptive, edgy, witty and compassionate woman"--Jacket flaps.

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.