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Terminologia Offshore Comercial
Letra M
Mavera injunction. A court injunction preventing the trustee for a trust from transferring trust assets pending the outcome of a law suit.
Member. An equity owner of a limited liability company ((LLC), limited liability partnership (LLP), limited liability limited partnership (LLLP) or a shareholder in an IBC.
Memorandum. The Memorandum of Association of an IBC, equivalent to articles of incorporation.
Mutual Legal Assistance Treaty (MLAT). An agreement among the U.S. and many Caribbean countries for the exchange of information for the enforcement of criminal laws. U.S. tax evasion is excluded as not being a crime to the offshore countries. The British Virgin Islands have not executed the Treaty.
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