In the third novel of the series "A New Case for Sir Alec," Swiss citizen and former secret agent Heinrich Eichenberger explores all aspects of the topic of black money. Co-author Kurt Kowalsky, who contributed to this novel, was brought in by Eichenberger to clearly outline the ominous structures of the stock market while providing insights into German tax legislation. Like all novels in this series, this one is meticulously researched and critically examines the machinations of today's intelligence services with a wink. Those who have actually deposited their money in one of the tax havens will recognize themselves. They will know the predicament they are in and will likely not be amused. "Yes, in Germany, tax advisors are part of the legal system. They act so clever with their clients. When their advisory victims are arrested, they claim to know nothing," Eichenberger has one of his agents say. "Tax evaders are victims of their own greed, the banks, and serious misadvice. And tax law is a result of the state's greed and its presumptuous claim to take care of everything." And of course, the eternal game of "spy versus spy" is not absent from Eichenberger's novel. The much-lauded international cooperation of "friendly" intelligence services is nothing more than a farce. Whether CIA, MI6, or BND, each of these agencies tries to play its own game and will not hesitate to eliminate the rivals of other postal numbers in a serious situation. The former intelligence officer makes this clear once again. A dangerous game - not just in the novel.