{"entity":{"id":"1dc2f326-5af8-5ec8-a864-74304d88830c","name":"T&F TAX AND FINANCE LIMITED","type":"Organization","kind":"company","jurisdiction":"NZ","identifier":"icij:icijol-56039930","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[],"holdings":[{"role":"shareholder of","share":null,"asset":{"id":"48c290b2-0336-5ec6-8c6f-31c9d0bcd509","name":"GAIA SERVICES LIMITED","type":"Company","kind":"company"}}],"ubo_chain":[]},"risk":{"level":"LOW","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/56039930"}],"source":"corpus"}