BLUE AVENUE HOLDINGS LIMITED appears in the ICIJ Offshore Leaks Database as an offshore entity linked to the British Virgin Islands, featuring Accolade Investments Limited as its shareholder, Paul Tan as director since April 24, 1995, and Portcullis TrustNet (BVI) Limited serving as the provider of records and registers. Additional status details connect Baker & McKenzie (Hong Kong) and Portcullis TrustNet (BVI) Limited to the entity’s administrative framework, underscoring its integration into a broader network of intermediaries and service providers typical of offshore structures. These associations highlight potential layers of ownership and management opacity, warranting further scrutiny of jurisdictional ties and linked parties in subsequent analysis.