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“Bartleby,” said I, “Ginger Nut is away; just step round to the Post Office, won’t you? (it was but a three minute walk,) and see if there is anything for me.” “I would prefer not to.”
 “You will not?”
 “I prefer not.”


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...