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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...

On Saturday 16 of April an earthquake struck Ecuador. At 7.8 on the Richter scale, it levelled various towns of the province of Manabí, in particular Pedernales, Manta and Portoviejo. At current estimates, it has killed more than 500 persons. Many of them died a slow death, after days of being...