{"entity":{"id":"193ae61c-d690-56e4-a996-fe815c6c4d19","name":"TAX AND FINANCE SERVICES LIMITED","type":"Company","kind":"company","jurisdiction":"MT","identifier":"icij:icijol-55013934","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"director of","share":null,"party":{"id":"0d42540e-4440-5780-b1bd-45fbe06ab8e0","name":"PATRICK SPITERI","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"0d42540e-4440-5780-b1bd-45fbe06ab8e0","fromName":"PATRICK SPITERI","to":"193ae61c-d690-56e4-a996-fe815c6c4d19","toName":"TAX AND FINANCE SERVICES LIMITED","role":"director 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/55013934"}],"source":"corpus"}