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The European Union (EU) budget is about one percent of the Gross Domestic Product (GDP) of all Member States amounting to about €240 per annum, per citizen. The EU budget redistributes more than €150 billion annually. These funds are directed towards agriculture and regional policy, which operate to...

‘Technology and Innovation: Challenges for Traditional Legal Boundaries’ Workshop

The 20th Congress of the International Academy of Comparative Law (IACL) took place this year in Fukuoka, Japan, between 22-28 July. Apart from bringing together established comparative law scholars from different...

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...