{"entity":{"id":"6cda7fac-a0a8-567b-ac1f-8ff0f0584364","name":"OXFORD TAX ADVISORY S.A.","type":"Organization","kind":"company","jurisdiction":"LU","identifier":"icij:icijol-56077161","risk":"MED","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[],"holdings":[{"role":"shareholder of","share":null,"asset":{"id":"cbe7a64d-d1c4-5ef9-b1db-a595ea94d04d","name":"HOMA INVESTMENT LIMITED","type":"Company","kind":"company"}}],"ubo_chain":[]},"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/56077161"}],"source":"corpus"}