{"entity":{"id":"185b797b-2e10-5600-9222-9e488035d8d1","name":"SPL Partners Ltd","type":"Company","kind":"company","jurisdiction":"MT","identifier":"icij:icijol-10155868","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"9a404d16-4e56-5df9-b443-53a45c4af37b","name":"EMD TRUST SERVICES Limited","type":"Organization","kind":"company"}},{"role":"beneficiary of","share":null,"party":{"id":"1f849e95-bd2f-5c5d-8f61-3e29855f7c0f","name":"Vikas Tibrewala","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"9a404d16-4e56-5df9-b443-53a45c4af37b","fromName":"EMD TRUST SERVICES Limited","to":"185b797b-2e10-5600-9222-9e488035d8d1","toName":"SPL Partners Ltd","role":"shareholder of","share":null},{"depth":1,"from":"1f849e95-bd2f-5c5d-8f61-3e29855f7c0f","fromName":"Vikas Tibrewala","to":"185b797b-2e10-5600-9222-9e488035d8d1","toName":"SPL Partners Ltd","role":"beneficiary of","share":null}]},"risk":{"level":"MED","flags":[],"note":"Risk is a layer-1 signal (offshore-layering / connectivity heuristics) — an investigative lead, not a determination."},"sources":[{"registry":"icij_offshoreleaks","source_url":"https://offshoreleaks.icij.org/nodes/10155868"}],"source":"corpus"}