foreign investors "foreign investors" - (a) in relation to an individual means individuals who are not resident and not citizens of Malaysia; (b) in relation to a company means companies where the entire issued share capital is beneficially owned, directly or indirectly by persons who are not resident and not citizens of Malaysia; and (c) in relation to a trust fund means trust funds where the entire interest in the fund is beneficially held, directly or indirectly by foreign investors, where - (i) the fund is created outside Malaysia; and (ii) the trustees of the fund are not resident and not citizens of Malaysia; ACT 53 - INCOME TAX ACT 1967 60G. Foreign fund management company.