Aquaculture and deep sea fishing companies not meeting local equity elegibility requirements of, respectively, 70% and 100%, are not eligible for fiscal incentives. For the OECD FDIRRI, this is considered a discrimination in terms of access to local finance. Other government services are also provided in a discriminatory manner to Malaysian-owned acquaculture companies and entrepreneurs, but these fall outside of the scopre of the OECD FDIRRI and, thus are not taken into account.
"C. ELIGIBILITY CRITERIA
1. EXECUTING COMPANY [...]
1.3 The evaluation criteria for new and expansion projects is as in Table 1.
1.4 Deep sea fishing projects are subject to the condition of 100% local equity while projects other than deep sea fishing are subject to the condition of at least 70% local equity.
[...]
INVESTOR COMPANY
1. The company that invests (Investor Company) in the company that runs the Approved Foodstuffs Production Project (Executive Company) is as follows:
(a) Incorporated under the Companies Act 2016; 
(b) Resident in Malaysia and at least 60% of the paid up share capital in respect of ordinary shares is held directly by Malaysian citizens;
(c) own at least 70% of the paid up share capital in respect of ordinary shares in the implementing company; (d) Allowed investment is for new project applications only; [...]" (Ministry of Agriculture and Food Security, INCENTIVE APPLICATION GUIDELINES FOR FOOD PRODUCTION PROJECTS APPROVED UNDER THE INCOME TAX ACT 1967 [google translation])
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"A. TYPES OF APPLICATION
Application by a company undertaking approved food production project for income tax exemption under the Income Tax (Exemption) (No. 3) Order 2011, Income Tax Act 1967. [P.U. (A) 166/2011].- (MOA 1-2 Form)
[...]
C.  ELIGIBILITY CRITERIA [...]
Aquaculture and deep sea fishing is subjected to the requirement of at least 30% and 100% local equity.[...]"(Ministry of Agriculture and Agro-based Industry Malaysia (2013), "Application Guidelines for Incentives for Approved Food Production Projects under the Income Tax Act 1967 Section", August)
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"This Delivery System includes all the Department's service programs in the field of aquaculture. This assistance includes aspects of services, systems, infrastructure, technology, inputs and equipment.
Programs Under Aquaculture Support Services: -Service advisor; - External training;-Study tours-Courses, seminars and workshops;-Information and promotion 
[...]
Participant Eligibility Requirements
1. Malaysian.; 2. Aged over 18 years.; 3. Individual or group entrepreneurs or interested companies.[...]"(Department of Fisheries Malaysia (2023), "SPEKS (EQUIPMENT AID/LIVESTOCK INPUT", website content)
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"SPeKS Pengembangan includes extension programmes under the provisions of Fisheries Extension Division and the Ministry of Agriculture and Food Industry (MAFI) [...] .
SPeKS Pengembangan will approve programme under the allocation of the Department of Fisheries, while for programme under the MAFI, this committee only recommends for the approval of the MAFI main committee.
Extension support services are activities that support the implementation of extension programs including: -Advisory services; -Attachment training;-Study tour;-Courses, seminars and workshops; and- Information and promotion.
The applicant’s eligibility and application requirements are as follows:
- Individual Malaysian citizens aged 18 years and above.[...]" (Department of Fisheries Malaysia (2023), "DELIVERY SYSTEM & EXTENSION SUPPORT SERVICES (SPEKS)", website content)
Ministry of Agriculture and Food Security, INCENTIVE APPLICATION GUIDELINES FOR FOOD PRODUCTION PROJECTS APPROVED UNDER THE INCOME TAX ACT 1967 [google translation]
Ministry of Agriculture and Agro-based Industry Malaysia (2013), "Application Guidelines for Incentives for Approved Food Production Projects under the Income Tax Act 1967 Section", August.
Department of Fisheries Malaysia (2023), "SPEKS (EQUIPMENT AID/LIVESTOCK INPUT", website content.
Department of Fisheries Malaysia (2023), "DELIVERY SYSTEM & EXTENSION SUPPORT SERVICES (SPEKS)", website content
[<a href="https://www.kpkm.gov.my/documents/20182/551347/Garis+Panduan+Permohonan+Insentif.pdf/336a1421-a8be-45e2-845d-c9d5ae45d124">Guideline</a>],[<a href="http://www.moa.gov.my/documents/10157/95e1764b-8be5-4394-be15-36dfce3d71ac">Guideline</a>],[<a href="https://www.dof.gov.my/en/services/aquaculture/speks-equipment-aid-livestock-input/">Website</a>],[<a href="https://www.dof.gov.my/en/services/fisheries-extension/delivery-system-and-extension-support-services-speks/">Website</a>]