{"entity":{"id":"eb151e73-9139-5c60-b645-d96e917b9fac","name":"TANNER DEVELOPMENT SERVICES LTD.","type":"Company","kind":"company","jurisdiction":"CH","identifier":"icij:icijol-10121025","risk":"LOW","flags":[]},"identity":{"linked_records":[],"also_known_in":[]},"ownership":{"direct_owners":[{"role":"shareholder of","share":null,"party":{"id":"8dc3d85f-f182-59ce-99f9-00521258e435","name":"CHARITABLE AND GOODWILL FOUNDATION","type":"Organization","kind":"company"}}],"holdings":[],"ubo_chain":[{"depth":1,"from":"8dc3d85f-f182-59ce-99f9-00521258e435","fromName":"CHARITABLE AND GOODWILL FOUNDATION","to":"eb151e73-9139-5c60-b645-d96e917b9fac","toName":"TANNER DEVELOPMENT SERVICES LTD.","role":"shareholder of","share":null}]},"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/10121025"}],"source":"corpus"}