acquisition of foreign owned company

"acquisition of foreign owned company" means acquisition of a foreign owned company located outside Malaysia for the purpose of acquiring high technology for production within the country or for acquiring new export markets for local products as approved by the Malaysian Industrial Development Authority;
PU(A) 310/2003 - INCOME TAX (DEDUCTION FOR COST ON ACQUISITION OF A FOREIGN OWNED COMPANY) RULES 2003
2. Interpretation.