Interspecies differences can be evaluated by comparing in vitro tests in rat tissue and human tissue, for example, to evaluate differences in toxicokinetics and toxicodynamics. These differences can then be applied to in vivo data and the UF for interspecies differences may be altered. PBK models can also evaluate interspecies differences, by incorporating species differences in metabolism, transporter expression, plasma protein binding, etc. (Punt et al. 2020).Second, in vitro and in silico approaches can also facilitate the evaluation of the intraspecies UF, both for toxicokinetic and toxicodynamic differences. The use of primary human hepatocytes, for example, can give information on human variability in biotransformation and refine the UF for toxicokinetics. However, human primary cells are difficult to obtain and they have a finite lifespan in culture (Grskovic et al. 2011).Moreover, not every human tissue is readily available for testing in vitro. On the contrary, stem cells can be differentiated into all kinds of cell types. Different types of stem cells (e.g. embryonic stem cells, adult human stem cells) are now being used in toxicology.Recently, a new class of stem cells have entered the toxicology arena: human induced pluripotent stem cells (hiPSCs). hiPSCs are generated from adult reprogrammed somatic cells and are ethically preferred over embryonic and foetal stem cells (Scott et al. 2013). These cells have the ability to be reprogrammed into specific types of cells, like cardiomyocytes, neurons and hepatocytes, which provides an opportunity for testing effects of chemicals on different cell types from specific (groups of) people (Anson et al. 2011). Human variability can be measured using hiPSCs from different donors (Anson et al. 2011;Caballero et al. 2016).In vitro approaches to better understand toxicodynamic processes are used to move away from the 'black box' animal system (see 'A shifting toxicological testing paradigm') and can also provide a refinement of the UF for toxicodynamics. For example, using cell systems like primary cultures or hiPSCs, not only variability in toxicokinetics can be quantified, but also variability in toxicodynamics. However, knowledge on toxicodynamics should capture all relevant biological targets and pathways, in order to be able to translate in vitro data to the in vivo situation using QIVIVE (Punt et al. 2020).