---
title: "Toh Kim San — Ownership Dossier"
canonical: https://whiteintel.dev/entity/f19d421c-1ca9-52d3-b15f-e2d99dee9742
json: https://whiteintel.dev/api/public/dossier/f19d421c-1ca9-52d3-b15f-e2d99dee9742
identifier: icij:icijol-104529
risk: Low
source: WhiteIntel corporate-ownership graph
---

# Toh Kim San

**Type:** Organization  
**Identifier:** `icij:icijol-104529`  
**Risk level:** Low  
**Canonical dossier:** https://whiteintel.dev/entity/f19d421c-1ca9-52d3-b15f-e2d99dee9742  
**Structured JSON / MCP:** https://whiteintel.dev/api/public/dossier/f19d421c-1ca9-52d3-b15f-e2d99dee9742  

## Ownership & control

### Holdings / subsidiaries

- **InvestSmart Overseas Inc.** (shareholder of) — https://whiteintel.dev/entity/18a72a9e-0acf-57ec-bc71-5bf073c8c166

## Provenance

- ICIJ Offshore Leaks — https://offshoreleaks.icij.org/nodes/104529

---

_This is the markdown-for-agents view of the WhiteIntel dossier for **Toh Kim San**. Human view: https://whiteintel.dev/entity/f19d421c-1ca9-52d3-b15f-e2d99dee9742 · Structured JSON: https://whiteintel.dev/api/public/dossier/f19d421c-1ca9-52d3-b15f-e2d99dee9742._

_Risk levels are heuristic investigative leads, not legal determinations of beneficial ownership. Every claim carries a source; an absent edge means "not yet observed in current sources", not "does not exist"._