limited companies may have a high complexity of contracts that can also lead to high failure rates. Phases of implementing IMC The phases to implement an IMC can be divided in up to 14 phases. Usually it is enough to distinguish four phases: the analysis of the needs, the analysis of the effects, the implementation and the evaluation. At first one has to perform a needs assessment to find the areas in which IMC can benefit the participants. What is needed is an exact specification of the goals the IMC should achieve. The parties have to realize what they want and make sure that the partner has similar goals. Especially in the area of public services, where there is a constant dialogue with citizens about these services, it is important to make the process and the goals as transparent as possible. Citizens can be involved in the process of forming the IMC by using workshops or panel discussions. After that, a feasibility study is needed to analyse the economic, operational and administrative efforts and benefits. If the service to be organised as an IMC already exists, it needs to be exactly specified. All the facts flow into the negotiation of the agreement, whether it is a contract, an administrative unit or a private company. At this point the involved parties should be clear about the form of financing the IMC. It can be advisable to seek legal advice as IMC can become legally very difficult in some countries. When everything is fixed in contracts the participants can start to realise the project. As well as in the first phase of the IMC implementation it is important to communicate the process to all involved parties. Especially when problems arise, transparent behaviour is needed to sustain trust between the involved parties. After the successful implementation of the project, the parties should negotiate certain progress of improvement an adjustment to changing environmental conditions. It is advisable to establish the “change management” in the contract between the involved parties. There should be a periodical evaluation of the IMC so that changed prerequisites will be noticed. Inter-municipal Cooperation in international area Belgium By a framework decree of 2001, inter-municipal cooperation was reformed by the Flemish Government. A variety of forms of inter-municipal cooperation were legally implemented. Beside that certain elements of supervision were implemented, to ensure control by the municipal councils. The framework insists on