Revealed – District Attorney of New York Fire Hazards, 80 Centre Street, NYC, February 25, 2018

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SECRET – FBI Finds “Minimal Correlation” Between Suicide Vests Used in Middle East and Europe

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Images of suicide vests and belts from an FBI’s intelligence note released after the November 2013 .

An analysis of recent suicide bombings throughout the Middle East, Europe and Africa by the FBI Terrorism Explosive Device Analytical Center (TEDAC) that was released after the terrorist attacks in Paris, France last month states that “suicide vest and belt improvised explosive devices (IEDs) in the Middle Eastern, African, and European regions likely . . . have minimal correlation” and do not indicate tactical migration.

Following the attacks in Paris, which featured seven separate suicide bombings, media coverage has focused on the prominent use of suicide vests as indicative a tactical shift for the Islamic State of Iraq and the Levant (ISIL).  Though there are past examples of suicide attacks inside Europe, such as the 2005 London bombings, the use of suicide vests in the Paris attacks has been said to represent an entirely new type of threat, a tactic once relegated to the battlefields of Iraq and Syria now appearing in European cities.  However, an External Intelligence Note issued by TEDAC on November 17 titled “Suicide Vest and Belt Improvised Explosive Device Tactics in the Middle Eastern, African, and European Regions Show Minimal Signs of Tactic Migration” and obtained by Public Intelligence presents a different view, attributing the tactical similarities to factors such as “available materials, training, and local or national counter-IED policies.”

While TEDAC would normally assume that “similarities between suicide vests and belts from different regions likely indicate common training or common IED facilitators,” the intelligence note states that these similarities “may be a product of independent open source research, thus resulting in a false link between devices and subjects.”  Moreover, the similarities may “indicate tactic or construction influences” based on the nature of the devices and access to required materials.  Similarities can include everything from “overall IED construction, wiring techniques, common explosives, initiators, switches, electronic diagrams, enhancements, and employment.”

When broadly examined, the types of “suicide vests and belt IEDs observed in each region” covered in the intelligence note “differ broadly in many characteristics, resulting in an inconclusive determination that the suicide vest and belt IEDs prevalent in any one area translate to tactic migration.”

A study by the Institute of National Security Studies found that there were approximately 370 suicide bombings in the Middle East region in 2014 claiming the lives of over 2,700 victims.  Iraq, Yemen, Lebanon and Libya all saw a significant increase in the use of the tactic over the previous year.  Prior to the attacks in Paris, suicide bombings in Europe have been primarily limited to Turkey and Russia.

  Middle East Europe Africa
Common explosives used in suicide vests/belts triacetone triperoxide (TATP), trinitrotoluene (TNT), Semtex, C4, Research Development Formula X (RDX), and pentaerythritol tetranitrate (PETN) TNT and C4 RDX, Ammonium Nitrate, and Urea Nitrate

The intelligence note takes several quotes from an interview conducted by Der Spiegel with a captured ISIL leader named Abu Abdullah discussing the group’s target selection process and methods for constructing suicide vests.  He describes how he used “explosive fill removed from artillery shells for car bombs” and “drilled open the shells of anti-aircraft guns to construct suicide belts because he believed the effect of the powder was more intense.”  According to the interview, he would receive a potential bombers’ measurements in “advance from the leadership in order to be able to make a well-fitting belt” and “always had belts in different sizes prepared.”

Explosive vests in Yemen have also included similar design elements.  A suicide bomber tied to Al Qaeda in the Arabian Peninsula (AQAP) was killed in July 2015 by Houthi forces prior to detonating his vest, allowing for forensic analysis.  The device featured “dual grenade-pin detonators, a main charge wrapped with sheets of ball bearings, and detonation cord that was placed inside a pouch around the bomber’s waist.”

Similar to the Middle East, bombings in Turkey have often used either C4 or trinitrotoluene (TNT) in suicide vests.  Vests used in the Middle East often included other high-powered explosives such as Semtex or Research Development Formula X (RDX) or triacetone triperoxide (TATP), the explosive that was reportedly used in the vests detonated during the Paris attacks.

 

 

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Revealed – Top Secret – Terrorist Financing

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Charlie Hebdo #1178-page-001

National Terrorist Financing Risk Assessment 2015

Page Count: 70 pages
Date: June 2015
Restriction: None
Originating Organization: Department of the Treasury
File Type: pdf
File Size: 1,425,075 bytes
File Hash (SHA-256): DDC42CE4FBD16


After the September 11, 2001 terrorist attacks, the United States adopted a preventive approach to combating all forms of terrorist activity. Efforts to combat the financing of terrorism (CFT) are a central pillar of this approach. Cutting off financial support to terrorists and terrorist organizations is essential to disrupting their operations and preventing attacks. To that end, the U.S. government has sought to identify and disrupt ongoing terrorist financing (TF) and to prevent future TF. The law enforcement community, including various components of the U.S. Departments of Justice, Homeland Security, and the Treasury, along with the intelligence community and the federal functional regulators, applies robust authorities to identify, investigate, and combat specific TF threats, enforce compliance with applicable laws and regulations, and prosecute supporters in order to deter would-be terrorist financiers. The U.S. Department of the Treasury (Treasury), which leads financial and regulatory CFT efforts for the U.S. government, employs targeted financial sanctions, formulates systemic safeguards, and seeks to increase financial transparency to make accessing the U.S. financial system more difficult and risky for terrorists and their facilitators. All of these efforts involve extensive international engagement to try to prevent any form of TF, particularly financing that does not necessarily originate in the United States, from accessing the U.S. financial system.

These efforts have succeeded in making it significantly more difficult for terrorists and their facilitators to access and abuse the regulated U.S. and international financial systems. At the time of the September 11, 2001 attacks, Al-Qaida (AQ) was relying on both a web of wealthy supporters that practically operated in the open and a financial system that let money for terrorists flow with minimal scrutiny. Operating such a financial network would be substantially more difficult today in the United States because of robust anti-money laundering (AML)/CFT standards. Additionally, several of the most significant sources of TF—such as the ability of terrorists to derive financial benefit through the control of territory—result from weak governance that the United States does not experience.

However, the threat from terrorism and terrorist financing is constantly evolving and requires adaptation by law enforcement, financial regulators, intelligence services, and policy makers. When examined over time, several fundamental lessons emerge: first, a wide range of terrorist organizations have sought to draw upon the wealth and resources of the United States to finance their organizations and activities; second, just as there is no one type of terrorist, there is no one type of terrorist financier or facilitator; and third, terrorist financiers and facilitators are creative and will seek to exploit vulnerabilities in our society and financial system to further their unlawful aims.

Thus, even with the safeguards described above, the U.S. financial system continues to face residual TF risk. The central role of the U.S. financial system within the international financial system and the sheer volume and diversity of international financial transactions that in some way pass through U.S. financial institutions expose the U.S. financial system to TF risks that other financial systems may not face. As Treasury Secretary Jacob Lew has observed, “The dollar is the world’s reserve currency and, for over 200 years, we have established ourselves as the backbone of the global financial system.” While U.S. counterterrorism (CT)/CFT efforts have resulted in better identification and faster action than prior to September 11, 2001, information obtained from financial institution reporting, TF-related prosecutions, and enforcement actions against financial institutions in the United States are powerful reminders of the TF risk that remains in the United States.

As described in detail in Section III, multiple terrorist organizations and radicalized individuals seek to exploit several vulnerabilities in the United States and in the U.S. financial system to raise and move funds, that despite ongoing efforts by the U.S. government to mitigate, still pose a residual risk of TF. Terrorist financiers use various criminal schemes to raise funds in the United States, and they continue to attempt to exploit the generosity of American citizens. Although coordinated law enforcement and regulatory efforts by the U.S. government, working with charitable organizations, has improved the resiliency of the charitable sector to abuse by TF facilitators, the large size and diversity of the U.S. charitable sector and its global reach means the sector remains vulnerable to abuse. A notable trend identified in the charitable sector involves individuals supporting various terrorist groups seeking to raise funds in the United States under the auspices of charitable giving, but outside of any charitable organization recognized by the U.S. government. Additionally, the growth of online communication networks, including social media, has opened up new avenues for terrorists and their supporters to solicit directly, and receive funds from, U.S. residents.

B. GLOBAL SOURCES OF TERRORIST FINANCING

In order to operate, however, each of these groups requires significant funding. While the cost of an individual terrorist attack can be quite low, maintaining a terrorist organization requires large sums. Organizations require significant funds to create and maintain an infrastructure of organizational support, to sustain an ideology of terrorism through propaganda, and to finance the ostensibly legitimate activities needed to provide a veil of legitimacy for terrorist organizations. As deceased AQ financial chief Sa’id al-Masri put it: “without money, jihad stops.” Although financial activities can vary significantly among different terrorist groups, several areas of commonality exist.

1. CRIMINAL ACTIVITY

a. Kidnapping for Ransom

Terrorist groups engage in a range of criminal activity to raise needed funds. Extensive revenue from kidnapping for ransom (KFR) and other criminal activities such as extortion have permitted AQ affiliates and other terrorist groups to generate significant revenue. KFR remains one of the most frequent and profitable source of illicit financing, and an extremely challenging TF threat to combat. The U.S. government estimates that terrorist organizations collected approximately $120 million in ransom payments between 2005 and 2012. In 2014 alone, ISIL acquired at least $20 million and as much as $45 million in ransom payments. In addition, AQAP, AQIM, and Boko Haram are particularly effective with KFR and are using ransom money to fund the range of their activities. Kidnapping targets are usually Western citizens of countries with governments that have established a pattern of paying ransoms, either directly or through third party intermediaries, for the release of individuals in custody. AQAP used ransom money it received for the return of European hostages to finance its over $20 million campaign to seize territory in Yemen between mid-2011 and mid-2012. AQIM is believed to have obtained a €30 million ransom payment in October 2013 for the release of four French hostages who worked for the French government-owned nuclear firm Areva. Also in 2013, Boko Haram kidnapped eight French citizens in northern Cameroon and obtained a substantial ransom payment for their release.  Similarly, Al-Shabaab-affiliated groups received an approximately five million dollar ransom in exchange for the release of two Spanish hostages who were kidnapped in Kenya in October 2011.

b. Extortion

The exploitation of local populations and resources has become a key revenue source for numerous terrorist groups worldwide. Pioneered by groups such as Hamas and Al-Shabaab, this form of pseudosovereignty-based fundraising has spread to other un- or under-governed territories around the world, most recently Iraq and Syria. Not only does territorial occupation allow for fundraising from the theft of natural resources, but it also creates the opportunity to extort, under the threat of violence, local populations and businesses and generate funds from the seizure of public utility services and their accompanying revenues. Unlike taxation by local governing authorities, whereby tax revenue is used to pay for basic public services, terrorist groups extort funds from local populations with minimal corresponding provision of services in exchange, and under the threat of physical harm for non-payment. For example, Al-Shabaab, Al-Nusrah Front (ANF) and ISIL are all able to leverage their occupation of territory and the threat of violence to extort funds from the local population, as well as conduct criminal activity such as robbery and trafficking in stolen goods. ISIL generates significant revenue, up to several million dollars per week, from the sale of stolen and smuggled energy resources it controls inside Iraq and Syria. ISIL also operates sophisticated extortion rackets throughout Iraq and Syria, including extracting payments for the use of public highways and cash withdrawals from banks by depositors in cities such as Mosul. Through these schemes, ISIL can receive upwards of several million dollars a month of revenue. Despite losing control of the port of Kismayo, which was its key revenue source, Al-Shabaab continues to generate at least hundreds of thousands of dollars per month, primarily through extortion and the threat of violence, in its remaining strongholds in southern Somalia. Similarly, Hamas can also raise revenue from control of border crossings and avenues of commerce, as well as businesses and local populations.

c. Drug trafficking and other criminal activity

In addition, various terrorist groups derive significant financial benefit from other criminal activities, including through drug trafficking. Both the Revolutionary Armed Forces of Colombia (FARC) and the Taliban have utilized drug trafficking operations to finance their terrorist operations. The Haqqani Network is also financed by a wide range of revenue sources including businesses and proceeds derived from criminal activities such as smuggling, extortion, and KFR in Afghanistan and Pakistan. Hizballah supporters are often engaged in a range of criminal activities that benefit the group financially, such as smuggling contraband goods, passport falsification, drug trafficking, money laundering, and a variety of fraudulent schemes, including credit card, immigration, and bank fraud. BSA reporting specifically implicates individuals currently being investigated by the FBI for ties to Hizballah and Hamas in a wide variety of money laundering activity within the U.S. financial system, most prominently trade-based money laundering (TBML) activities including through the export of used cars.

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USTreasury-TerroristFinancing-2015

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Justice, Secret Youtube Videos, Secret Yosemite, Secret Youtube Tricks, Secret Youtube Website, Secret Yumiverse, Secret Yosemite Spots, Secret Zoo Series, Secret Zoo, Secret Zoo Book, Secret Zinger, Secret Zombies Calling Card, Secret Zodiac Sign, Secret Zion Hikes, Secret Zone, Secret Zombies Challenge Infinite Warfare, Secret Zombie Challenge, Terror Financing In India, Terror Financing And Money Laundering, Terror Financing Definition, Terror Financing In Pakistan, Terror Financing And Demonetisation, Terror Financing, Terror Financing Unit Of The Treasury Department, Terror Financing Convention, Terror Financing Meaning, Terror Financing In Bangladesh, Terror Financing And Money Laundering, Terror Financing And Demonetisation, Iran Terror Financing And The Tax Code, Anti Terror Financing, Financing Terror Bit By Bit, Terror Financing In Bangladesh, Terror Financing Convention, Terror Financing Cases, Terror Financing Challenges, Terror Financing Channels, Counter Terror Financing, 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The Most Influential People of All Time – The Secret List

Rank – Name – Year of Birth – Score
  1. 1
    1207
    396
    4
  2. 2
    698
    257
    1642
  3. 3
    1541
    801
    570
  4. 4
    702
    285
    1879
  5. 5
    455
    182
    384
  6. 6
    524
    179
    1564
  7. 7
    646
    219
    1452
  8. 8
    391
    182
    427
  9. 9
    436
    235
    1809
  10. 10
    354
    161
    469
  11. 11
    280
    158
    356
  12. 12
    461
    243
    1869
  13. 13
    316
    168
    1564
  14. 14
    256
    147
    551
  15. 15
    260
    163
    100
  16. 16
    284
    137
    1809
  17. 17
    294
    178
    563
  18. 18
    236
    123
    1473
  19. 19
    145
    58
    1398
  20. 20
    272
    151
    1732
    21
  21. 227
    165
    1818
  22. 22
    281
    156
    1847
  23. 23
    370
    221
    1929
  24. 24
    415
    206
    1856
  25. 25
    243
    128
    1743
  26. 26
    193
    78
  27. 27
    232
    151
    1769
  28. 28
    289
    142
    1706
  29. 29
    209
    154
    1451
  30. 30
    249
    122
    1847
  31. 31
    327
    258
    1889
  32. 32
    171
    135
    1162
  33. 33
    74
    27
    1483
  34. 34
    204
    118
    1863
  35. 35
    221
    130

    The Wright Brothers

  36. 36
    178
    118
  37. 37
    166
    139
    1856
  38. 38
    115
    42
    570
  39. 39
    145
    118
    1596
  40. 40
    233
    147
    1918
  41. 41
    118
    60
    1475
  42. 42
    235
    158
    1874
  43. 43
    122
    88
    742
  44. 44
    128
    113
    272
  45. 45
    137
    125
    1870
  46. 46
    203
    153
    1955
  47. 47
    60
    12
    1756
  48. 48
    28
    8
    1712

    added by: Polar Bear

  49. 49
    91
    74
    5
  50. 50
    99
    81
    18784

 

 

Secret Photos and Inside Viewws of the Scientology Headquarters “Gold Base”

goldbase3

The international headquarters of Church of Scientology, also called the Gold Base or Int Base,1 is located on a 500-acre parcel of land in San Jacinto in Riverside County, California. The Church of Scientology purchased the site, a former resort used by celebrities, in 1978. Many of Scientology’s organizations are headquartered there, including the Religious Technology Center, the Commodore’s Messenger Organization International and Golden Era Productions. Golden Era Productions manufactures the E-Meter and produces and distributes all church audio-visual materials, both internal and promotional. The motif of the facility is designed to look like a Scottish castle, perhaps as a reference to one of Hubbard’s largest ideological inspirations Aleister Crowley. Like Mr. Crowley’s Boleskine House, which is located near Loch Ness, Scotland, Mr. Hubbard also refers to his house in a singular epithet “Bonnie View”. 2 The two facilities also share architectural similarities and the Boleskine House is considered to be of great importance in Thelema, Crowley’s own psuedo-religious magical organization.

cinecastle
Cine Castle

Scientology has a long, sometimes stormy history in the Inland area, dating to the 1960s, when the first mission opened in Grand Terrace. In 1974, the church opened a mission — then the largest worldwide — near University Avenue and Lime Street in Riverside, in what is now the Life Arts Center.

But Scientology’s largest presence here is the Gold Base — home to Golden Era Productions, where all the church’s training videos, books and audiotapes are made.

The compound is nestled against rolling green hills and bisected by winding, two-lane Gilman Springs Road. The movie studio is designed after a Scottish castle, with conical turrets and a sky-blue tiled roof.

Each of the three dozen buildings in the complex shares the motif. Flagstones line bright white exterior walls and gates are made of rough-hewn oak on wrought-iron hinges.

Fraser joked that people stop “about 50 times a day” just to ask what the place is.

The church bought the site, formerly a resort popular among Hollywood moguls, in 1978.

Golden Era’s high-tech studios produce 300 different videos, films and audiotapes a year for distribution worldwide, along with books, television commercials and E-Meters — the electronic devices used for personal counseling, an underlying feature of Scientology.

About 500 staff members live and work at the base, and another 100 or so non-Scientologists are employed there.

Photographs of Hubbard are everywhere, and several corridors are lined with signed photos of celebrity Scientologists, including John Travolta and Isaac Hayes.

Fraser said the site has hosted more than 100 fundraisers for local charities. She serves on the board of a youth museum, and another staff member is on the Hemet Public Library board and helped with a plan for San Jacinto’s Main Street.

Fraser gives free tours of Golden Era and has hosted Riverside County leaders. 3

Notable buildings and features in Gold Base include:4

Upper Villas—RTC offices and housing, where David Miscavige and other high level Scientologists live and work
BonnieView—L. Ron Hubbard’s fully-furnished mansion, still maintained and staffed in the belief that he will return in another body.
Cine Castle—main film studio in the shape of a castle, for producing church A/V materials
OGH buildings—Old Gilman House. Formerly “isolation” space for physically ill staff. Possibly now used for auditing or solo auditing.
Del Sol—CSI offices, and auditing rooms for staff.
Staff berthing—four buildings where staff live.
Qual Gold—Headquarters for Qual Sec, in charge of “quality control” as per the Hubbard organization policies. In practice this mostly means facilities staff auditing and training.
MCI—This large building is the staff dining hall, known as “Massacre Canyon Inn” from the building’s pre-Scientology name when the property was a resort.

Unusually Strong Security Measures at Gold Base

Gold Base has a number of unusually strong security measures, including razor-tipped fences, motion sensors, snipers nests and a large number of regular and infrared CCTV cameras. However, it is unclear whether the purpose of many of these security measures is to protect the base from outside threats or to keep unruly members inside the compound. The outer fences are lined with razors and motion sensors at regular intervals of approximately 20 ft. The facility also has infrared cameras, anti-protester speaker systems as well as floodlights arranged at regular intervals. There are are also “lookout posts” that are akin to snipers’ nests in the sides of the hills surrounding the complex.
goldbasefence
Razor-tipped fences at Gold Base point both inward and outward.
goldbasemotionsensor
Motion sensors are positioned at regular intervals along the outer fences of Gold Base.
infraredcameras

Infrared cameras are positioned around Gold Base.
Address

19625 Gilman Springs Road
Gilman Hot Springs, California 92583

Golden Era Golf Course
19871 Gilman Springs Road
San Jacinto, CA 92583-2105
(951) 654-0130
goldbase-1024x731
goldbasemap-1024x740
goldbase1-1023x477

The large mansion at top right is L. Ron Hubbard’s former house “Bonnie View”.
goldbase2-1024x574
Close up of L. Ron Hubbard’s former home. The Religious Technology Center Building is in the bottom right. David Miscavige’s office is located in the RTC building
goldbase4-1024x502
Golden Era Productions and Golf Course. The building at right is “Building 36”. Building 36 contains the Gold Executives and administrative staff, marketing, and manufacturing.
goldbase5-1024x544
Production studios for video and audio in upper portion of photo. Auditing rooms and “the Ranchos”, which are the book compilation, editing, design and typesetting units, are located to lower right. Flat-roofed building to the left is CMO International and Exec Strata are located in atemporary building, called “The Trailers”. In the nearby “200’s” are the offices of L. Ron Hubbard’s Public Relations staff and the LRH Biographer, Dan Sherman.
goldbase6-1024x715
Cine Castle. “The Castle” is a large, state-of-the art sound studio for filming. It also has alarge area for set and prop construction and storage, costumes, and makeup.
goldbase7-1024x577
Garage and motor pool at top. Massacre Canyon Inn is at lower right, where the staff eats, and where they have military-style “musters” three times a day.
goldbase8
The Running Program Track is used for punishment. The Rehabilitation Project Force uses the track to force offending members of the Sea Org to run consistently in circles, without stopping, for up to 12 hours at a time.

TOP-SECRET-Committee on National Security Systems Recommendations for Implementing FICAM on U.S. Secret Networks

CNSS-ImplementingFICAM

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CNSS-ImplementingFICAM

Threats to Federal information systems are rising as demands for sharing of information and intelligence between Federal Departments and Agencies increase. It is essential that the Federal Government devise an approach that addresses both challenges without compromising the ability to achieve either objective. Developing a common governance framework and set of Identity, Credential, and Access Management (ICAM) capabilities that enhance the security of our systems by ensuring that only authorized persons and systems from different Federal components have access to necessary information is a high priority. The Federal Identity, Credential and Access Management (FICAM) Roadmap and Implementation Guidance was developed to address the need for secure information sharing capabilities across the breadth of the Federal Government.

A recent gap analysis conducted to determine gaps between the current state of the Secret Fabric and FICAM revealed substantive differences between levels of adoption of this framework and served as the catalyst for this document. In addition to varying levels of FICAM maturity, the gap analysis also showed significant variations in levels of sharable information, connectivity, and governance structures which further complicate the aim of a common FICAM framework across the Secret Fabric.

Using the gap analysis as a starting point, this document provides four major recommendations:

Establish and Empower a Governance Structure for ICAM on All Networks
 Develop a Common Interoperable ICAM Architecture for the Secret Fabric
 Transition to a Common Interoperable ICAM Architecture
 Prepare for the Evolution of ICAM on the Secret Fabric as New Technology Emerges and New Mission and Business Needs Arise

The following progress chart summarizes the recommendations with objective end states and suggested activities required to accomplish the objectives along a snapshot of status of ICAM on the Secret Fabric as of the publication date of this document. These recommendations, objectives and activities will be included in the FICAM Implementation Plan for the Secret Fabric currently under development by the National Security Systems (NSS) Identity and Access Management (IdAM) Working Group under the guidance of the Program Manager for the Information Sharing Environment (PM-ISE).

introducing-ficam

SECRET – Senate Permanent Subcommittee on Investigations Apple Offshore Profit Shifting Exhibits

The following exhibits were released May 21, 2013 by the Senate Permanent Subcommittee on Investigations Homeland Security and Governmental Affairs Committee.

U.S. Senate Permanent Subcommittee on Investigations Committee on Homeland Security and Governmental Affairs

  • 142 pages
  • May 21, 2013
  • 4.4 MB

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On May 21, 2013, the Permanent Subcommittee on Investigations (PSI) of the U.S. Senate Homeland Security and Government Affairs Committee will hold a hearing that is a continuation of a series of reviews conducted by the Subcommittee on how individual and corporate taxpayers are shifting billions of dollars offshore to avoid U.S. taxes. The hearing will examine how Apple Inc., a U.S. multinational corporation, has used a variety of offshore structures, arrangements, and transactions to shift billions of dollars in profits away from the United States and into Ireland, where Apple has negotiated a special corporate tax rate of less than two percent. One of Apple’s more unusual tactics has been to establish and direct substantial funds to offshore entities in Ireland, while claiming they are not tax residents of any jurisdiction. For example, Apple Inc. established an offshore subsidiary, Apple Operations International, which from 2009 to 2012 reported net income of $30 billion, but declined to declare any tax residence, filed no corporate income tax return, and paid no corporate income taxes to any national government for five years. A second Irish affiliate, Apple Sales International, received $74 billion in sales income over four years, but due in part to its alleged status as a non-tax resident, paid taxes on only a tiny fraction of that income.

In addition, the hearing will examine how Apple Inc. transferred the economic rights to its intellectual property through a cost sharing agreement with its own offshore affiliates, and was thereby able to shift tens of billions of dollars offshore to a low tax jurisdiction and avoid U.S. tax. Apple Inc. then utilized U.S. tax loopholes, including the so-called “check-the-box” rules, to avoid U.S. taxes on $44 billion in taxable offshore income over the past four years, or about $10 billion in tax avoidance per year. The hearing will also examine some of the weaknesses and loopholes in certain U.S. tax code provisions, including transfer pricing, Subpart F, and related regulations, that enable multinational corporations to avoid U.S. taxes.

A. Subcommittee Investigation

For a number of years, the Subcommittee has reviewed how U.S. citizens and multinational corporations have exploited and, at times, abused or violated U.S. tax statutes, regulations and accounting rules to shift profits and valuable assets offshore to avoid U.S. taxes. The Subcommittee inquiries have resulted in a series of hearings and reports. The Subcommittee’s recent reviews have focused on how multinational corporations have employed various complex structures and transactions to exploit taxloopholes to shift large portions of their profits offshore and dodge U.S. taxes.

At the same time as the U.S. federal debt has continued to grow – now surpassing $16 trillion – the U.S. corporate tax base has continued to decline, placing a greater burden on individual taxpayers and future generations. According to a report prepared for Congress: “At its post-WWII peak in 1952, the corporate tax generated 32.1% of all federal tax revenue. In that same year the individual tax accounted for 42.2% of federal revenue, and the payroll tax accounted for 9.7% of revenue. Today, the corporate tax accounts for 8.9% of federal tax revenue, whereas the individual and payroll taxes generate 41.5% and 40.0%, respectively, of federal revenue.”

Over the past several years, the amount of permanently reinvested foreign earnings reported by U.S. multinationals on their financial statements has increased dramatically. One study has calculated that undistributed foreign earnings for companies in the S&P 500 have increased by more than 400%. According to recent analysis by Audit Analytics, over a five year period from 2008 to 2012, total untaxed indefinitely reinvested earnings reported in 10-K filings for firms comprising the Russell 3000 increased by 70.3%. During the same period, the number of firms reporting indefinitely reinvested earnings increased by 11.4%.

The increase in multinational corporate claims regarding permanently reinvested foreign earnings and the decline in corporate tax revenue are due in part to the shifting of mobile income offshore into tax havens. A number of studies show that multinational corporations are moving “mobile” income out of the United States into low or no tax jurisdictions, including tax havens such as Ireland, Bermuda, and the Cayman Islands. In one 2012 study, a leading expert in the Office of Tax Analysis of the U.S. Department of Treasury found that foreign profit margins, not foreign sales, are the cause for significant increases in profits abroad. He wrote:

“The foreign share of the worldwide income of U.S. multinational corporations (MNCs) has risen sharply in recent years. Data from a panel of 754 large MNCs indicate that the MNC foreign income share increased by 14 percentage points from 1996 to 2004. The differential between a company’s U.S. and foreign effective tax rates exerts a significant effect on the share of its income abroad, largely through changes in foreign and domestic profit margins rather than a shift in sales. U.S.-foreign tax differentials are estimated to have raised the foreign share of MNC worldwide income by about 12 percentage points by 2004. Lower foreign effective tax rates had no significant effect on a company’s domestic sales or on the growth of its worldwide pre-tax profits. Lower taxes on foreign income do not seem to promote ‘competitiveness.’”

One study showed that foreign profits of controlled foreign corporations (CFCs) of U.S. multinationals significantly outpace the total GDP of some tax havens.” For example, profits of CFCs in Bermuda were 645% and in the Cayman Islands were 546% as a percentage of GDP, respectively. In a recent research report, JPMorgan expressed the opinion that the transfer pricing of intellectual property “explains some of the phenomenon as to why the balances of foreign cash and foreign earnings at multinational companies continue to grow at such impressive rates.”

C. Transfer Pricing and the Use of Shell Corporations

The Subcommittee’s investigations, as well as government and academic studies, have shown that U.S. multinationals use transfer pricing to move the economic rights of intangible assets to CFCs in tax havens or low tax jurisdictions, while they attribute expenses to their U.S. operations, lowering their taxable income at home. Their ability to artificially shift income to a tax haven provides multinationals with an unfair advantage over U.S. domestic corporations; it amounts to a subsidy for those multinationals. The recipient CFC in many cases is a shell entity that is created for the purpose of holding the rights. Shell companies are legal entities without any substantive existence – they have no employees, no physical presence, and produce no goods or services. Such shell companies are “ubiquitous in U.S international tax planning.” Typically, multinationals set up a shell corporation to enable it to artificially shift income to shell subsidiaries in low tax or tax haven jurisdictions.

According to a 2008 GAO study, “eighty-three of the 100 largest publicly traded U.S. corporations in terms of revenue reported having subsidiaries in jurisdictions list as tax havens or financial privacy jurisdictions….” Many of the largest U.S. multinationals use shell corporations to hold the economic rights to intellectual property and the profits generated from those rights in tax haven jurisdictions to avoid U.S. taxation. By doing this, multinational companies are shifting taxable U.S. income on paper to affiliated offshore shells. These strategies are causing the United States to lose billions of tax dollars annually. Moreover, from a broader prospective, multinationals are able to benefit from the tax rules which assume that different entities of a multinational, including shell corporations, act independently from one another. The reality today is that the entities of a parent multinational typically operate as one global enterprise following a global business plan directed by the U.S. parent. If that reality were recognized, rather than viewing the various affiliated entities as independent companies, they would not be able to benefit from creating fictitious entities in tax havens and shifting income to those entities. In fact, when Congress enacted Subpart F, discussed in detail below, more than fifty years ago in 1962, an express purpose of that law was to stop the deflection of multinational income to tax havens, an activity which is so prevalent today.

SECRET – Joint and Coalition Operational Analysis (JCOA)

Reducing and Mitigating Civilian Casualties: Enduring Lessons

17 pages
April 12, 2013

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The United States has long been committed to upholding the Law of Armed Conflict (LOAC) and minimizing collateral damage, which includes civilian casualties (CIVCAS) and unintended damage to civilian objects (facilities, equipment, or other property that is not a military objective). In support of these goals, the U.S. military developed capabilities for precision engagements and accurately identifying targets, such as the development of refined targeting processes and predictive tools to better estimate and minimize collateral damage. These capabilities permitted the conduct of combat operations with lower relative numbers of civilian casualties compared to past operations. However, despite these efforts, and while maintaining compliance with the laws of war, the U.S. military found over the past decade that these measures were not always sufficient for meeting the goal of minimizing civilian casualties when possible. Resulting civilian casualties ran counter to U.S. desires and public statements that the United States did “everything possible” to avoid civilian casualties, and therefore caused negative second-order effects that impacted U.S. national, strategic, and operational interests.

Afghanistan (2001-2002)

The United States reaffirmed its commitment to minimizing harm to the peaceful civilian population when it commenced major combat operations in Afghanistan and Iraq in 2001 and 2003, respectively. On 7 October 2001, U.S. forces began combat operations to capture Al Qaeda leadership and eliminate the use of Afghanistan as a launching point for terrorism. Within days of the start of operations, international media began reporting incidents of civilian casualties. Many of these incidents involved villages where suspected enemy were located, highlighting the challenge posed by fighting an enemy that eschews its obligations under the law of war (e.g., not wearing a uniform and hiding among the population). As a result, obtaining positive identification (PID) was more problematic, and U.S. engagements tended to rely more on self-defense considerations based on perceived hostile acts or intent. Probably the two highest profile incidents during this time were the 21 December 2001 attack on a convoy that the Afghan government claimed included tribal leaders; and the 1 July 2002 AC-130 attack on a group in Deh Rawud, central Afghanistan, that turned out to be a wedding party. In both attacks, U.S. aircraft had observed ground fire and engaged because of self-defense considerations.

Iraq Major Combat Operations (2003)

During major combat operations in Iraq, the ability to distinguish the enemy from the civilian population was simplified by the fact that the enemy was the Iraqi military. Iraqi forces were generally located away from civilian areas; their military equipment and uniforms reduced the ambiguity of engagement decisions relative to those faced by U.S. forces in Afghanistan. However, the Iraq military purposely violated law of war rules designed to protect the peaceful civilian population by employing human shields, misusing protected symbols for impartial humanitarian organizations (e.g., Red Crescent), and placing equipment in protected sites. In addition, Fedayeen Saddam forces did not wear uniforms and fought using irregular tactics, contributing to U.S. challenges in obtaining positive identification.

In contrast, the United States and its allies went to great lengths to minimize collateral damage; for example, in Iraq, similar to Afghanistan, most air engagements used precision-guided munitions. While no Department of Defense (DOD) assessment of civilian casualties during Iraq major combat operations could be found by this author, an independent assessment judged U.S. pre-planned attacks to be relatively effective in minimizing civilian casualties. The main concerns over civilian casualties centered on coalition forces conducting time-sensitive targeting of leadership in urban areas.

Counterinsurgencies in Iraq and Afghanistan

As insurgencies developed in Iraq and Afghanistan, the United States was forced to adopt a counterinsurgency (COIN) approach for which it was largely unprepared. With civilian protection being a central feature of COIN, the reduction and mitigation of CIVCAS became a key issue in these operations.

Counterinsurgency in Iraq

In Iraq, noncombatant casualties were primarily caused by escalation of force (EOF) incidents, both at check points and during convoy operations. These incidents resulted in a significant outcry from nongovernmental organizations (NGOs) and the media; the shooting of a vehicle containing Italian journalist Giuliana Sgrena and her rescuers during an EOF incident further increased visibility of this issue. In mid-2005, U.S. forces in Iraq adapted and made heightened efforts, widely seen as successful, to prevent and mitigate the effects of civilian casualties. Still, this issue was not completely resolved: later in the conflict, Multinational Forces – Iraq (MNF-I) pointed to the strategic importance of reducing CIVCAS from EOF and cited the lack of available nonlethal capabilities and inadequate training in their use as key deficiencies.

Counterinsurgency in Afghanistan

In Afghanistan, President Karzai made his first public statements regarding CIVCAS in 2005, asking the International Security Assistance Force (ISAF) to take measures to reduce such casualties. Initial initiatives to reduce CIVCAS in Afghanistan, such as the “Karzai 12” rules for approving operations in 2005 and the initial Commander, ISAF (COMISAF) Tactical Directive in 2007, were not successful in reducing high profile incidents. Additional efforts, including redrafting the COMISAF Tactical Directive in 2008, were made in response to several high profile, high casualty CIVCAS incidents; however, a May 2009 incident in Bala Balouk highlighted the lack of progress in effectively addressing the issue of civilian casualties.

The Bala Balouk incident served as an impetus for major efforts to reduce CIVCAS by both ISAF and the United States. Since mid-2009, ISAF leadership clearly and consistently emphasized the importance of reducing CIVCAS, and ISAF modified its policies and procedures to that end. Similarly, concerted efforts on the part of the United States—spearheaded by the U.S. Joint Staff CIVCAS Working Group, currently led by a three-star general officer—aided efforts to improve U.S. pre-deployment training to better prepare U.S. forces for CIVCAS reduction and mitigation in Afghanistan. This renewed focus addressed deficiencies in pre-deployment training regarding the use of nonlethal weapons (NLWs), amongst many other efforts. Collectively, these dedicated efforts bore fruit: because of improved guidance and training, ISAF forces adapted the way they conducted operations in light of CIVCAS concerns, and ISAF-caused CIVCAS decreased over time. Importantly, analysis of available data suggested that these CIVCAS mitigation efforts were a win-win, with no apparent cost to mission effectiveness or increase in friendly force casualties.

CIVCAS: An Enduring Issue

While the progress in Afghanistan is good news, to date the changes put into place have remained largely focused on supporting operations there. Sharing lessons between operations and institutionalization of those lessons are less apparent. For example, existing lessons from Iraq regarding EOF did not appear to migrate to Afghanistan, and lessons from Afghanistan regarding air-to-ground operations did not reach North Atlantic Treaty Organization (NATO) participants in Libya during Operation UNIFIED PROTECTOR (OUP). Further, a CIVCAS incident where a U.S. Navy ship engaged a small boat in the Persian Gulf and incidents regarding U.S. operations in Yemen and Pakistan (as reported in the international media) also suggest that the applicability of lessons regarding ways to minimize civilian casualties and mitigate their impact are not limited to Afghanistan. Former COMISAF, General David Petraeus, echoed this point, describing the enduring nature of the challenge of CIVCAS: “Avoiding civilian casualties is a central operational challenge in Afghanistan and Iraq and it will be a challenge in any future conflict as well.” Lessons learned in the past decade should therefore be looked at with an eye toward their application in future conflicts, as well as their continued importance to current operations in Afghanistan and elsewhere.

This paper identifies key CIVCAS lessons that are applicable to future operations conducted by the United States and its allies. These lessons were drawn from four years of analytic effort focused on understanding and effectively responding to the challenge of CIVCAS in Afghanistan, Iraq, and elsewhere. These lessons are not limited to COIN operations; rather, they apply to a wide range of potential combat activities, including major combat operations (in light of the political impact of CIVCAS during 1991 and 2003 Iraq wars), airpower-focused operations such as OUP in Libya, and counterterrorism operations such as the U.S. is currently conducting in Pakistan. Since each of these cases included an enemy that did not appropriately distinguish itself from the peaceful civilian population, these lessons should be particularly applicable in other, similar situations.

SECRECY NEWS – SUBPOENA OF AP PHONE RECORDS SAID TO DAMAGE PRESS FREEDOM

The government seizure of Associated Press telephone records in the course
of a leak investigation undermined freedom of the press in the United
States, congressional critics said yesterday.

"It seems to me the damage done to a free press is substantial," said Rep.
Zoe Lofgren at a hearing of the House Judiciary Committee.

Pursuant to subpoena, the government captured call records for 20
telephone lines of Associated Press reporters and editors over a two month
period last year.  The records are logs of calls made and received, but do
not include their contents.  It was a "massive and unprecedented intrusion"
into newsgathering activities, wrote the AP's president Gary Pruitt in a
May 13 letter.

The Justice Department denied that the action deviated from established
policy.

"We understand your position that these subpoenas should have been more
narrowly drawn, but in fact, consistent with Department policy, the
subpoenas were limited in both time and scope," wrote Deputy Attorney
General James M. Cole in a May 14 reply.

The  move arose from an AP story about a disrupted bomb plot originating
in Yemen that led to the revelation of a classified counterterrorism
operation and the existence of a valued agent. "This is among the top two
or three serious leaks that I've ever seen" said Attorney General Eric
Holder. He did not elaborate.

Meanwhile, the upshot is that any presumption of confidentiality in the
source-reporter relationship has been compromised across the board,
especially but not only in national security reporting.

        http://www.npr.org/templates/story/story.php?storyId=183984442

"Reporters who might have previously believed that a confidential source
would speak to them would no longer have that level of confidence, because
those confidential sources are now going to be chilled in their
relationship with the press," Rep. Lofgren said yesterday.

Last year, congressional leaders harshly criticized the Obama
Administration for supposedly failing to aggressively combat leaks of
classified information, including in the present case.

"The Administration's disregard for the Constitution and rule of law not
only undermines our democracy, it threatens our national security," said
Rep. Lamar Smith, at a hearing of the House Judiciary Committee on June 7
of last year. "The Justice Department has not taken the initiative to
prosecute leaks of national security secrets. Recent leaks about a foiled
bomb plot out of Yemen and a cyberattack against Iran are, in the words of
Senate Intelligence Chairwoman Dianne Feinstein, quote, 'very detrimental,
very concerning, and hurt our country,' end quote."

The irony was not lost on Rep. Jerrold Nadler.

"I think we should put this in context, and remember that less than a year
ago this committee's Republican leadership demanded aggressive
investigation of press leaks, accusing the administration itself of
orchestrating those leaks," he noted. "Then, members of this committee
wanted the reporters subpoenaed, put in front of grand juries and
potentially jailed for contempt. Now, of course, it is convenient to attack
the attorney general for being too aggressive or the Justice Department for
being too aggressive."

"But this inconsistency on the part of my Republican colleagues should not
distract us from legitimate questions worthy of congressional oversight,
including whether the Espionage Act has been inappropriately used looking
at leakers, whether there is a need for a greater press shield,... and
Congress' broad grants of surveillance authority and immunity," Rep. Nadler
said.

Rep. Lofgren said that the damage done to freedom of the press by the
clandestine seizure of AP phone records "will continue until corrective
action is taken."

GPO SUSPENDS PUBLIC ACCESS TO SOME NASA RECORDS

The Government Printing Office is blocking public access to some
previously released records of the National Aeronautics and Space
Administration, while the records are reviewed to see if they contain
export-controlled information.  The move follows the controversial
disabling and partial restoration of the NASA Technical Reports Server
(NTRS) ("NASA Technical Report Database Partly Back Online," Secrecy News,
May 9.)

"GPO has been asked to suspend any activity related to making these
documents available if they have not been reviewed," GPO said in a notice
today.

        http://beta.fdlp.gov/news-and-events/

"During this time, PURLs that GPO has created for the electronic versions
of NASA Technical Reports found in cataloging records accessed through the
Catalog of U.S. Government Publications (CGP) may not link to the documents
that the catalog record describes."

US-CHINA MOTOR VEHICLE TRADE, AND MORE FROM CRS

"In 2009, China overtook the United States to become both the world's
largest producer of and market for motor vehicles," a new report from the
Congressional Research Service notes.

That is not altogether bad news. "Every year since 2010, General Motors
has sold more cars in China (through exports and its joint ventures there)
than in the United States," CRS said. "On the other hand, China maintains a
number of trade and investment barriers that affect trade flows in autos
and auto parts."

See U.S.-Chinese Motor Vehicle Trade: Overview and Issues, May 13, 2013:

        http://www.fas.org/sgp/crs/row/R43071.pdf

Other new and updated reports from the Congressional Research Service that
Congress has declined to make publicly available include the following.

Regulation of Fertilizers: Ammonium Nitrate and Anhydrous Ammonia, May 9,
2013:

        http://www.fas.org/sgp/crs/homesec/R43070.pdf

Haiti Under President Martelly: Current Conditions and Congressional
Concerns, May 10, 2013:

        http://www.fas.org/sgp/crs/row/R42559.pdf

Women in Combat: Issues for Congress, May 9, 2013:

        http://www.fas.org/sgp/crs/natsec/R42075.pdf

The Peace Corps: Current Issues, May 10, 2013:

        http://www.fas.org/sgp/crs/misc/RS21168.pdf

Proposals to Eliminate Public Financing of Presidential Campaigns, May 10,
2013:

        http://www.fas.org/sgp/crs/misc/R41604.pdf

The Federal Budget: Issues for FY2014 and Beyond, May 9, 2013:

        http://www.fas.org/sgp/crs/misc/R43068.pdf

_______________________________________________
Secrecy News is written by Steven Aftergood and published by the
Federation of American Scientists.

The Secrecy News Blog is at:
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_______________________
Steven Aftergood
Project on Government Secrecy
Federation of American Scientists
web:    www.fas.org/sgp/index.html
email:  saftergood@fas.org
voice:  (202) 454-4691
twitter: @saftergood

SECRECY NEWS – SENATE CONFIRMS CHAIR OF PRIVACY & CIVIL LIBERTIES BOARD

Almost a year and a half after he was nominated by President Obama in December 2011, the Senate yesterday confirmed David Medine to be the chairman of the Privacy and Civil Liberties Oversight Board by a vote of 53-45. http://www.fas.org/irp/congress/2013_cr/medine.html Republicans, led by Sen. Charles Grassley, opposed the nominee and voted against him. “I was disappointed that he failed to answer a basic yes-or-no question about national security law: ‘Do you believe that we are engaged in a war on terrorism?’,” Sen. Grassley said. “Instead of a simple yes or no, he opted for a more limited answer that military power is permissible in appropriate cases.” Democrats, led by Sen. Patrick Leahy, praised Mr. Medine and the Board that he will now lead. “The confirmation of this nominee is a significant victory for all Americans who care about safeguarding our privacy rights and civil liberties,” Sen. Leahy said. “The Privacy and Civil Liberties Oversight Board is a guardian of Americans’ privacy rights and civil liberties as well as an essential part of our national security strategy,” he said. But this seems like an overstatement. The size of the five-member Board and the resources available to it are not commensurate with the responsibilities it has nominally been assigned. It cannot possibly perform comprehensive oversight of the broad range of privacy or civil liberties concerns that arise in the national security domain. Expectations to the contrary are bound to be disappointed. At best, the Board may serve as a boutique oversight shop that tackles a couple of discrete policy issues each year. For background on the origins and development of the Board, see Privacy and Civil Liberties Oversight Board: New Independent Agency Status, Congressional Research Service, August 27, 2012: http://www.fas.org/sgp/crs/misc/RL34385.pdf INTERNATIONAL INTELLIGENCE AGREEMENTS, AND OTHER DOD DIRECTIVES The procedures by which the U.S. Air Force establishes international agreements for the exchange of intelligence information with foreign military services were described in a new Air Force Instruction. “Foreign military organizations being considered for inclusion in an IIA (international intelligence agreement) must clearly support U.S. security and foreign policy objectives. The foreign government must have favorable relations with the United States; a well-developed, secure intelligence service; and a stable domestic environment and military unity. Known national characteristics of the foreign government in question must fall within the guidelines of the United States national disclosure and security policy, and be reasonably expected to have adequate fiscal means, and conform to legal guidelines,” the Instruction states. Such agreements must “Provide for mutual support (quid pro quo)” and must “Provide intelligence that would otherwise be denied to the United States.” See Air Force Instruction 14-102, International Intelligence Agreements, April 29, 2013: http://www.fas.org/irp/doddir/usaf/afi14-102.pdf Another new Department of Defense Instruction governs records management within the Office of the Secretary of Defense. “It is DoD policy,” it states, “to limit the creation of records to those essential for the efficient conduct of official business and to preserve those of continuing value while systematically eliminating all others.” See OSD Records and Information Management Program, Administrative Instruction 15, May 3, 2013: http://www.fas.org/irp/doddir/dod/ai15.pdf Other noteworthy new military publications include the following. Information Operations (IO), DoD Directive 3600.01, May 2, 2013: http://www.fas.org/irp/doddir/dod/d3600_01.pdf DODD 5134.10 Defense Advanced Research Projects Agency (DARPA), DoD Directive 5134.10, May 7, 2013: http://www.fas.org/irp/doddir/dod/d5134_10.pdf THE U.S. SCIENCE AND ENGINEERING WORKFORCE, AND MORE FROM CRS New and updated reports from the Congressional Research Service that Congress has not made available to the public include the following. The U.S. Science and Engineering Workforce: Recent, Current, and Projected Employment, Wages, and Unemployment, May 6, 2013: http://www.fas.org/sgp/crs/misc/R43061.pdf Securing U.S. Diplomatic Facilities and Personnel Abroad: Background and Policy Issues, May 7, 2013: http://www.fas.org/sgp/crs/row/R42834.pdf Tax Reform in the 113th Congress: An Overview of Proposals, May 6, 2013: http://www.fas.org/sgp/crs/misc/R43060.pdf Border Security: Immigration Enforcement Between Ports of Entry, May 3, 2013: http://www.fas.org/sgp/crs/homesec/R42138.pdf Terrorist Watch List Screening and Background Checks for Firearms, May 1, 2013: http://www.fas.org/sgp/crs/terror/R42336.pdf Missing Adults: Background, Federal Programs, and Issues for Congress, May 7, 2013: http://www.fas.org/sgp/crs/misc/RL34616.pdf Kosovo: Current Issues and U.S. Policy, May 7, 2013: http://www.fas.org/sgp/crs/row/RS21721.pdf Central America Regional Security Initiative: Background and Policy Issues for Congress, May 7, 2013: http://www.fas.org/sgp/crs/row/R41731.pdf Expulsion, Censure, Reprimand, and Fine: Legislative Discipline in the House of Representatives, May 2, 2013: http://www.fas.org/sgp/crs/misc/RL31382.pdf No-Fly Zones: Strategic, Operational, and Legal Considerations for Congress, May 3, 2013: http://www.fas.org/sgp/crs/natsec/R41701.pdf Instances of Use of United States Armed Forces Abroad, 1798-2013, May 3, 2013: http://www.fas.org/sgp/crs/natsec/R42738.pdf _______________________________________________ Secrecy News is written by Steven Aftergood and published by the Federation of American Scientists. The Secrecy News Blog is at: http://www.fas.org/blog/secrecy/ To SUBSCRIBE to Secrecy News, go to: http://blogs.fas.org/secrecy/subscribe/ To UNSUBSCRIBE, go to http://blogs.fas.org/secrecy/unsubscribe/ OR email your request to saftergood@fas.org Secrecy News is archived at: http://www.fas.org/sgp/news/secrecy/index.html Support the FAS Project on Government Secrecy with a donation: https://members.fas.org/donate _______________________ Steven Aftergood Project on Government Secrecy Federation of American Scientists web: http://www.fas.org/sgp/index.html email: saftergood@fas.org voice: (202) 454-4691

Trotz Internet-Attacken der “GoMoPa”:Wer wirklich und tatsächlich Geld erhielt: “GoMoPa” und Genossen !

hacker

Alle Internettacken der mutmasslichen STASI-Typen der “GoMoPa” können die Wahrheit nicht stoppen.

Klar ist, nicht ich, sondern “GoMoPa” erhielt Geld von S&K.

Nicht ich, sondern “Dr. Rainer Zitelmann” wurde bei Springer als Immobilienredakteur entfernt, nachdem sich der Verlag mit seinen Schriften zu Adolf Hitler und Auschwitz auseinandergesetzt hat.

Ich habe nie bei Axel Springer gearbeitet. Dies kann jeder bei Springer nachprüfen.

Nicht ich, sondern “GoMoPa” und “Dr. Rainer Zitelmann”  haben Beraterverträge mit deutschen Immobilienfirmen.

Die Latrinenparolen sollen doch nur von den tatsächlichem Korruptionsnetzwerk und den alten Genossen und deren Seilschaften ablenken,

wie dies bereits oft versucht wurde.

Und dann wenn alles nichts hilft, werden unseren Seiten gehackt und mit DDoS-Hacker-Attacken angegriffen…

Das leuchtet doch jedem ein ! Hilflose Versuche der korrupten Seilschaften von “GoMoPa” und Genossen.

Und ganz sicher ist auch: Ich bin kein Fähnchen im Wind !

Hier noch einmal meine detaillierte Stellungnahme.

Bernd Pulch

Liebe Leser,

wieder einmal versucht die dubiose “GoMoPa” und deren Handlanger, Konsorten und Komparsen mutmasslich “Peter Ehlers” und “Nawito” von mutmasslich eigenen Taten abzulenken und mir perfide den “Schwarzen Peter” zuzuschieben.

Wie bereits im Falle meines angeblichen falschen Magistertitels, dem Fall Meridian Capital etc pp die Liste ist endlos.

Ein Sammelsurium von  Kolportagen, Fabeln, Märchen und Latrinenpatrolen…

Dabei liegen die Beweis klar auf dem Tisch:

Die renommierten und etablierten Medien wie “ZEIT” und “Süddeutsche Zeitung” haben es aufgedeckt, was hier im Fall “S &K”/”GoMoPa” wirklich lief.

http://www.zeit.de/2013/11/Finanznachrichtendienst-Gomopa

http://www.sueddeutsche.de/geld/mutmassliche-anlagebetrueger-sk-die-akte-midas-1.1620191-4

Nachdem zahlreiche Internetangriffe nichts gebracht haben, nun wieder dieser Unsinn.

Hier noch einmal meine Stellungnahme zu der “GoMoPa”/Ehlers/Nawito-Absurdistan-Agit-Propaganda:

Dear Readers,

let me just briefly comment a mental cyberattack which should distract your attention from the real issues.

I have never had any consulting position or contract for any German company.

I have never worked for the Axel Springer Publishing House – not even as a freelance journalist.

These facts are clear and can be verified easily – just by calling Axel Springer.

The facts are

1) Dr. Rainer Zitelmann worked for the Axel Springer Company. You can esaily find out what happened there. I just mention the word “Auschwitz” in this context…As you see from his website and in the internet Zitelmann is in fact consulting many German companies.

2) “GoMoPa” had in fact a consultation contract with estavis and got in fact money from estavis and many various companies i.e. “S&K”

These contracts are known and 100% true and published by various media i.e. “ZEIT”, “MANAGER MAGAZIN”, “SUEDDEUTSCHE ZEITUNG” etc.

3) Meridian Capital was the subject of “GoMoPa”s articles.

4) “Nawito” whover or whatever it is did not even bother to contact us.

5) The “information” about one of our companies is false.

6) The “Nawito” informer “Peter Ehlers” did in fact attack Chancellor Merkel and the Minister of Finance Wolfgang Schäuble as “Deutschlands bekannteste Hehler” to name just one fact about “Peter Ehlers” or whatever his name might be who by the way got a lot of money from the bancrupt SAM AG which was also subject of “GoMoPa”‘s reporting and we know similiar cases of this endeavour.

7) The last editor who was attacked by such cyberattacks died in a very mysterious way, Heinz Gerlach. He might have been controversial but nevertheless – the truth is the truth.

He was the first journalist to publish the truth about the mysterious headquarter of “GoMoPa” in New York and their consulting contract with estavis and died suddenly and totally unexpected for most of us – not for all.

The circumstances of his death remain unsolved for me.

We are ready to proof this everytime and do not work with “colportations”.

Obviously cyberattacks on our websites since years are not enough to keep the truth down – defamation must be added – a wellknown STASI technique to irritate the public – MENTAL AND PYSICAL CYBERATTACKS done by the well-know suspects.

Sincerely your

Bernd Pulch

Magister Artium der Publizistik, Germanistik und Komparatistik

PS

COPIES OF PHYSICAL CYBER ATTACKS ON OUR SERVERS BY THE SUSPECTS AND “INFORMERS” OF “NAWITO”

graph eastern

graph 3

graph2

graph

The attacked website are for example:

http://www.investment-on.com

http://www.berndpulch.org

http://investment-magazin.com

http://www.investment-magazin.tv

and about 20 more.

SECRECY NEWS – FISA SURVEILLANCE APPLICATIONS ROSE SLIGHTLY IN 2012

“During calendar year 2012, the Government made 1,856 applications to the
Foreign Intelligence Surveillance Court for authority to conduct electronic
surveillance and/or physical searches for foreign intelligence purposes.”

That somewhat opaque statistic was disclosed in the Justice Department’s
latest annual report to Congress on the Foreign Intelligence Surveillance
Act, filed on Tuesday. As is usually the case, none of the requests for
electronic surveillance were denied by the Court.

Click to access 2012rept.pdf

No matter how it is sliced and diced, the newly disclosed number of
applications does not yield much substance. It means that the government
submitted an average of 5 requests per day last year for intelligence
surveillance or physical search. It is about 5% higher than the number of
applications the year before (1,745), but quite a bit lower than the figure
from 2007 (2,371).

The number of applications does not correspond directly to the number of
targets, since multiple applications may be submitted in the course of an
individual investigation. Nor is the outcome of the surveillance or search
activity indicated in a way that would tend to validate or invalidate the
authorization after the fact.

In any case, the FIS Court did not deny any of the government’s requests
for authority to conduct electronic surveillance in whole or in part, the
report said, although unspecified modifications were made to 40 proposed
orders. The report does not say whether or not any requests for physical
search were disapproved or modified.

The government also made 212 applications for access to business records
and “tangible things” for foreign intelligence purposes, almost the same as
the 205 the year before.

And also in 2012, the FBI submitted 15,229 National Security Letter
requests for information concerning 6,223 different U.S. persons
(“excluding requests for subscriber information only”), down somewhat from
the 16,511 requests (concerning 7,201 different persons) the year before.

As an instrument of public oversight, the annual reports on FISA are only
minimally informative. They register gross levels of activity, but they
provide no measures of quality, performance or significance. Neither
counterintelligence successes nor failures can be discerned from the
reports. Nor can one conclude from the data presented that the FISA
process is functioning as intended, or that it needs to be curbed or
refined.

Congressional leaders blocked efforts to impose new or stronger public
reporting requirements when the FISA Amendments Act was reauthorized late
last year. However, Sen. Jeff Merkley and several Senate colleagues asked
the FIS Court to summarize its opinions in such a way as to facilitate
their eventual declassification and disclosure. This request has produced
no known results to date.

The FISA itself is a product of a rich period of political ferment in the
1970s when public and private institutions converged to promote increased
transparency, improved oversight and meaningful new constraints on
government authority. Investigative journalists wrote groundbreaking
stories, Congressional committees held historic hearings, political
activists and ordinary citizens mobilized to defend their interests,
leading to real and lasting changes. On the legislative front, these
included passage of an invigorated Freedom of Information Act, along with
the Privacy Act, the Government in the Sunshine Act, and the FISA, which
subjected intelligence surveillance activities to at least a degree of
independent judicial review.

An interesting account of that momentous period can be found in the new
book “Reining in the State: Civil Society and Congress in the Vietnam and
Watergate Eras” by Katherine A. Scott, University Press of Kansas, March
2013.

http://amazon.com/Reining-State-Society-Congress-Watergate/dp/070061897X

_______________________________________________
Secrecy News is written by Steven Aftergood and published by the
Federation of American Scientists.

The Secrecy News Blog is at:
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_______________________
Steven Aftergood
Project on Government Secrecy
Federation of American Scientists
web: http://www.fas.org/sgp/index.html
email: saftergood@fas.org
voice: (202) 454-4691
twitter: @saftergood

SECRECY NEWS – SEQUESTRATION SLOWS DOCUMENT DECLASSIFICATION

The process of declassifying national security records, which is hardly
expeditious under the best of circumstances, will become slower as a result
of the mandatory budget cuts known as sequestration.

Due to sequestration, “NARA has reduced funding dedicated to the
declassification of Presidential records,” the National Archives and
Records Administration (NARA) said in a report last week.

“Instead, NARA staff will prepare documents for declassification, in
addition to their existing duties. This will slow declassification
processes and delay other work, including FOIA responses and special access
requests,” said the new report, which also identified several other adverse
effects of the across-the-board cuts.

Click to access nara-seq.pdf

Meanwhile, because of the basic asymmetry between classification and
declassification, there is no particular reason to expect a corresponding
reduction in the rate at which new records are classified.

Classification is an integral part of the production of new national
security information that cannot be deferred, while declassification is a
distinct process that can easily be put on hold. Likewise, there is no
dedicated budget for “classification” to cut in the way that NARA has cut
declassification spending. And while Congress has erected barriers to
declassification (such as the Kyl-Lott Amendment to prohibit automatic
declassification of records without review), it has simultaneously allowed
declassification requirements to go overlooked and unenforced.

Some declassification is actually mandated by law. A 1991 statute on the
Foreign Relations of the United States series requires the Department of
State to publish a “thorough, accurate, and reliable documentary record of
major United States foreign policy decisions” no later than 30 years after
the fact, necessitating the timely declassification of the underlying
records. But law or no law, the government has not complied with this
publication schedule.

EGYPT AND THE IMF, AND MORE FROM CRS

A new report from the Congressional Research Service assesses the economic
state of post-revolution Egypt and finds it fairly grim.

“After more than two years of social unrest and economic stagnation
following the 2011 popular uprising, the government of Egypt is facing
serious economic pressures that, if not remedied, could lead to economic
collapse and possibly new levels of violence,” the report says.

“Egyptian authorities and the International Monetary Fund (IMF) have been
in negotiations for more than two years over an IMF loan to Egypt in
exchange for policy reforms that, if successful, could stave off economic
collapse and create more ‘inclusive’ growth…. [but] No agreement has been
finalized or implemented to date. Egyptian authorities have been reluctant
to commit to economic reforms that may be politically unpopular and
increase the country’s debt.”

Background on the negotiations and on U.S. aid to Egypt are presented in
Egypt and the IMF: Overview and Issues for Congress, April 29, 2013:

Click to access R43053.pdf

Some other CRS reports on Middle Eastern countries that have been recently
updated include the following.

Iraq: Politics, Governance, and Human Rights, April 26, 2013:

Click to access RS21968.pdf

Iran Sanctions, April 24, 2013:

Click to access RS20871.pdf

U.S. Foreign Aid to Israel, April 11, 2013:

Click to access RL33222.pdf

Iran: U.S. Concerns and Policy Responses, April 4, 2013:

Click to access RL32048.pdf

Jordan: Background and U.S. Relations, April 1, 2013:

Click to access RL33546.pdf

INTERNATIONAL INVESTMENT AGREEMENTS, AND MORE FROM CRS

The international agreements that constitute the infrastructure of
international trade and investment are spotlighted in an informative new
report from the Congressional Research Service.

“In the absence of an overarching multilateral framework on investment,
bilateral investment treaties (BITs) and investment chapters in free trade
agreements (FTAs), collectively referred to as ‘international investment
agreements,’ have emerged as the primary mechanism for promoting a
rules-based system for international investment,” the new report explains.

“Presently, there are over 3,000 BITs globally. The United States has
concluded 47 BITs, 41 of which have entered into force.” These treaties
were tabulated by CRS and presented along with other little-known data on
the subject in U.S. International Investment Agreements: Issues for
Congress, April 29, 2013:

Click to access R43052.pdf

Other new or newly updated CRS reports obtained by Secrecy News include
the following.

Mountaintop Mining: Background on Current Controversies, April 29, 2013:

Click to access RS21421.pdf

National Park System: Establishing New Units, April 25, 2013:

Click to access RS20158.pdf

The Administrative Process by Which Groups May Be Acknowledged as Indian
Tribes by the Department of the Interior, April 26, 2013:

Click to access R43051.pdf

Social Security Disability Insurance (SSDI) Reform: An Overview of
Proposals to Reduce the Growth in SSDI Rolls, April 29, 2013:

Click to access R43054.pdf

Conventional Prompt Global Strike and Long-Range Ballistic Missiles:
Background and Issues, April 26, 2013:

Click to access R41464.pdf

_______________________________________________
Secrecy News is written by Steven Aftergood and published by the
Federation of American Scientists.

The Secrecy News Blog is at:
http://www.fas.org/blog/secrecy/

To SUBSCRIBE to Secrecy News, go to:
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Secrecy News is archived at:
http://www.fas.org/sgp/news/secrecy/index.html

Support the FAS Project on Government Secrecy with a donation:
https://members.fas.org/donate

_______________________
Steven Aftergood
Project on Government Secrecy
Federation of American Scientists
web: http://www.fas.org/sgp/index.html
email: saftergood@fas.org
voice: (202) 454-4691
twitter: @saftergood

SECRECY NEWS – FBI TERRORISM INVESTIGATIONS, AND MORE FROM CRS

“Intelligence activity in the past decades has, all too often, exceeded
the restraints on the exercise of governmental power that are imposed by
our country’s Constitution, laws, and traditions,” according to the
Congressional Research Service.

The CRS, which shuns polemical claims, presents that assertion as a simple
statement of fact (although cautiously sourced to the 1976 Church Committee
report) in a newly updated report on FBI terrorism investigations.

The report reviews the FBI investigative process, the statutory framework
within which it operates, and the tools at its disposal, along with
oversight considerations for Congress. See The Federal Bureau of
Investigation and Terrorism Investigations, April 24, 2013:

Click to access R41780.pdf

Other new or newly updated CRS reports include the following.

Terrorism, Miranda, and Related Matters, April 24, 2013:

Click to access R41252.pdf

Terrorism Risk Insurance: Issue Analysis and Overview of Current Program,
April 26, 2013:

Click to access R42716.pdf

U.S. Air Force Bomber Sustainment and Modernization: Background and Issues
for Congress, April 23, 2013:

Click to access R43049.pdf

Multiyear Procurement (MYP) and Block Buy Contracting in Defense
Acquisition: Background and Issues for Congress, April 25, 2013:

Click to access R41909.pdf

U.S.-South Korea Relations, April 26, 2013:

Click to access R41481.pdf

Iran Sanctions, April 24, 2013:

Click to access RS20871.pdf

Intelligence Issues for Congress, April 23, 2013:

Click to access RL33539.pdf

Inflation-Indexing Elements in Federal Entitlement Programs, April 24,
2013:

Click to access R42000.pdf

Changes in the Arctic: Background and Issues for Congress, April 25, 2013:

Click to access R41153.pdf

Prevalence of Mental Illness in the United States: Data Sources and
Estimates, April 24, 2013:

Click to access R43047.pdf

DOD POLICY ON NON-LETHAL WEAPONS, AND OTHER NEW DIRECTIVES

The Department of Defense has revised its 1996 directive on non-lethal
weapons (NLW) to guide future development and procurement of this category
of weaponry.

“Unlike conventional lethal weapons that destroy their targets principally
through blast, penetration, and fragmentation, NLW employ means other than
gross physical destruction to prevent the target from functioning. NLW are
intended to have relatively reversible effects on personnel or materiel,”
the revised directive explains.

“It is DoD policy that NLW doctrine and concepts of operation will be
developed to reinforce deterrence and expand the range of options available
to commanders.”

The directive does not apply to information operations, cyber operations
or electronic warfare capabilities. See DoD Executive Agent for Non-Lethal
Weapons (NLW), and NLW Policy, DoD Directive 3000.03E, April 25, 2013:

Click to access d3000_03.pdf

Other noteworthy new or updated DoD issuances include the following.

DoD Nuclear Weapons Surety Program, DoD Directive 3150.02, April 24, 2013:

Click to access d3150_02.pdf

DoD Counterfeit Prevention Policy, DoD Instruction 4140.67, April 26,
2013:

Click to access i4140_67.pdf

Assistant to the Secretary of Defense for Intelligence Oversight
(ATSD(IO)), DoD Directive 5148.11, April 24, 2013:

Click to access d5148_11.pdf

Use of Excess Ballistic Missiles for Space Launch, Directive-Type
Memorandum (DTM) 11-008, July 5, 2011, Incorporating Change 3, April 25,
2013:

Click to access dtm-11-008.pdf

_______________________________________________
Secrecy News is written by Steven Aftergood and published by the
Federation of American Scientists.

The Secrecy News Blog is at:
http://www.fas.org/blog/secrecy/

To SUBSCRIBE to Secrecy News, go to:
http://blogs.fas.org/secrecy/subscribe/

To UNSUBSCRIBE, go to
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Secrecy News is archived at:
http://www.fas.org/sgp/news/secrecy/index.html

Support the FAS Project on Government Secrecy with a donation:
https://members.fas.org/donate

_______________________
Steven Aftergood
Project on Government Secrecy
Federation of American Scientists
web: http://www.fas.org/sgp/index.html
email: saftergood@fas.org
voice: (202) 454-4691
twitter: @saftergood

SECRECY NEWS – GROUPS URGE WHITE HOUSE TO TAKE LEAD IN REDUCING SECRECY

The White House should undertake a focused effort to reduce national
security secrecy, some 30 public interest organizations urged President
Obama in a letter today.

Click to access steering.pdf

The groups called upon the President to adopt a recommendation of the
Public Interest Declassification Board to set up a White House-led Security
Classification Reform Steering Committee.

http://www.archives.gov/declassification/pidb/

“A presidentially appointed Steering Committee would provide a mechanism
for identifying and coordinating needed changes and for overcoming internal
agency obstacles to change,” the group letter said. “It would also reflect
the urgency of reining in a classification system that is largely
unchecked.”

To be effective, though, the proposed Steering Committee would need to be
something more than just a deliberative, coordinating body, such as the
ill-fated Security Policy Board of the 1990s.

http://www.fas.org/sgp/spb/index.html

Specifically, it would require “a clear mandate to reduce the size and
scope of the national security classification system,” the group letter
said, as well as active White House participation to ensure agency
cooperation and compliance.

In principle, reductions in national security secrecy can actually benefit
government agencies by diminishing the significant financial and
operational costs they incur for classification. But in practice, such
reductions have been hard to accomplish and agencies have resisted any
externally imposed limits on their presumed autonomy to classify as they
see fit.

Of all the potential ways to reduce secrecy that could be envisioned, the
proposal for a White House-led Steering Committee is currently the most
salient. That’s because it was recommended by the Public Interest
Declassification Board, who developed it in response to a request from
President Obama himself.

“I also look forward to reviewing recommendations from the study that the
National Security Advisor will undertake in cooperation with the Public
Interest Declassification Board to design a more fundamental transformation
of the security classification system,” the President wrote in a December
29, 2009 memorandum.

http://www.fas.org/sgp/obama/wh122909.html

Now the recommendations that the President looked forward to are in hand,
and it will be up to the White House to act.

SURVEY OF FEDERAL WHISTLEBLOWER LAWS, AND MORE FROM CRS

Dozens of federal laws protect employees who report waste, fraud or abuse
by their employers. Some of those laws, particularly those that apply to
private-sector workers, have been strengthened in recent years, according
to a new survey from the Congressional Research Service.

“Eleven of the forty laws reviewed in this report were enacted after 1999.
Among these laws are the Sarbanes-Oxley Act, the FDA Food Safety
Modernization Act, and the Dodd-Frank Wall Street Reform and Consumer
Protection Act,” the CRS report said.

The report “focuses on key aspects of the federal whistleblower and
anti-retaliation laws. For each law, the report summarizes the activities
that are protected, how the law’s protections are enforced, whether the law
provides a private right of action, the remedies prescribed by the law, and
the year the law’s whistleblower or anti-retaliation provisions were
adopted and amended.”

The report does not address national security whistleblowers, or those who
disclose classified information with or without authorization. See Survey
of Federal Whistleblower and Anti-Retaliation Laws, April 22, 2013:

Click to access R43045.pdf

Other new or newly updated CRS reports that Congress has not made publicly
available include the following.

State Taxation of Internet Transactions, April 19, 2013:

Click to access R41853.pdf

Drought in the United States: Causes and Issues for Congress, April 22,
2013:

Click to access RL34580.pdf

Department of Homeland Security Appropriations: A Summary of Congressional
Action for FY2013, April 22, 2013:

Click to access R42557.pdf

The FY2014 State and Foreign Operations Budget Request, April 18, 2013:

Click to access R43043.pdf

U.S.-EU Cooperation Against Terrorism, April 22, 2013:

Click to access RS22030.pdf

Expediting the Return to Work: Approaches in the Unemployment Compensation
Program, April 18, 2013:

Click to access R43044.pdf

Economic Recovery: Sustaining U.S. Economic Growth in a Post-Crisis
Economy, April 18, 2013:

Click to access R41332.pdf

Federal Research and Development Funding: FY2013, April 19, 2013:

Click to access R42410.pdf

The U.S. Export Control System and the President’s Reform Initiative,
April 19, 2013:

Click to access R41916.pdf

Mexico’s Drug Trafficking Organizations: Source and Scope of the Violence,
April 15, 2013:

Click to access R41576.pdf

_______________________________________________
Secrecy News is written by Steven Aftergood and published by the
Federation of American Scientists.

The Secrecy News Blog is at:
http://www.fas.org/blog/secrecy/

To SUBSCRIBE to Secrecy News, go to:
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To UNSUBSCRIBE, go to
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OR email your request to saftergood@fas.org

Secrecy News is archived at:
http://www.fas.org/sgp/news/secrecy/index.html

Support the FAS Project on Government Secrecy with a donation:
https://members.fas.org/donate

_______________________
Steven Aftergood
Project on Government Secrecy
Federation of American Scientists
web: http://www.fas.org/sgp/index.html
email: saftergood@fas.org
voice: (202) 454-4691
twitter: @saftergood