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It is most appropriate that a classroom in our Faculty of Law at University Maastricht has been named after someone who was a legal legend in his own country (Nigeria) and was the first legal luminary of exceptional quality in the African world: Judge Taslim Olawale Elias.

Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...