GLOSSARY

Anton Pilar:
    Legal tools to seize money.

Banking Secrecy:
    Banking secrecy involves the laws each country has to protect its banking secrets and its customers. It involves limiting investigations as to account holders, balance and account numbers, to name a few of the banking law restrictions.

Evidence:
    Items which establish proof in a legal proceeding.

Forensic Accounting:
    The use of accounting and corporate and criminal investigation techniques in legal proceedings. Forensic accountants measure a fraud; they evaluate documents to determine if a fraud has been committed.

Freeze:
    To freeze or hold all monies into an account.

Injunction:
    An order from a court of law requiring an action to either take place or be refrained from.

Intelligence:
    The acquisition and application of sensitive information by covert means.

Investigation:
    A systematic inquiry to uncover information

Judgment:
    Conclusion reached by a judge or jury in a court of law after consideration of evidence and testimony.

Jurisdiction:
    The area overseen by a particular authority, such as a court system.

Lien:
    The ability of legally taking or holding property as security for a debt.

Mareva Injunction:
    Legal tools to attach money.

MLAT:
    Mutual Legal Assistance Treaty. A international treaty designed to freeze monies taken as a result of fraud.

Seizure:
    The legal confiscation of goods, property or currency based on the item's involvement as a vehicle for or proceed of illegal activity.

Target:
    The object of an investigation.

Tradecraft:
    The techniques of espionage

Treuhander:
    Professionals who provide a certain type of asset protection activity. Generally speaking, every activity which implies a high degree of confidence in the loyalty of the agent is referred to as a Treuhand. This includes investment banking, tax advice and auditing. In a more narrow sense, a professional who, on the basis of a mandate, is given assets by his principal is usually referred to as a Treuhander. According to case law, a Treuhander within this meaning acts in his own name, but for the account of his principal and thus has a pronounced duty of loyalty vis-a-vis his principal. Unless a Treuhander engages in banking activities, thereby triggering the requirement to register as a bank, there is no obligation for him to register with the authorities. There does exist a Treuhander association and its membership is free. However only Treuhanders willing to abide by a code of ethics are welcome to join. A Treuhander is part notary public (he does legal work), but is really not an investment advisor, he is more of a manager, a utilitarian who oversees monies and their movement from account to account or from annuities to annuities.

Venue:
    The jurisdiction in which a crime is committed or where legal action is being taken

Glossary ©2007 John Quirk