It has been estimated that roughly 1.6 trillion USD in criminal proceeds are laundered through the international financial system each year. To put this in perspective, this sum is more than the combined GDPs of Switzerland, Portugal, Romania, Belarus, and Austria in 2011.

In many countries, criminal investigations are primarily directed towards the investigation of the underlying criminality. It is still comparatively rare for investigators, as a routine part of the investigation of major proceeds-generating offences, to “follow the money”. To trace money and property successfully, the investigator must be equipped to uncover and identify ownership interests often camouflaged by changes in the form and nature of the ownership.