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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...

‘Follow your heart.’ Anyone who faces an important choice, will undoubtedly hear this advice at times. Trust your gut feeling and everything will be all right. However, very often our intuition is wrong.  ^{(Dutch only)}