Income Tax Act (Cap. 134): Primary legislation governing taxation in Singapore, which includes provisions for transfer pricing and related party transactions
Companies Act (Cap. 50): Key legislation governing corporate entities in Singapore, including requirements for corporate governance and directors' duties relevant to inter-company agreements
Goods and Services Tax Act (Cap. 117A): Legislation governing GST implications, particularly relevant for cross-border cost allocation arrangements
IRAS Transfer Pricing Guidelines: Regulatory guidelines from Singapore's tax authority on transfer pricing requirements and documentation
IRAS Cost Pooling Arrangements Guide: Specific guidance from IRAS on how to structure and document cost pooling arrangements between related entities
IRAS e-Tax Guide on Related Party Transactions: Detailed guidance on the tax treatment and documentation requirements for related party transactions
OECD Transfer Pricing Guidelines: International guidelines that Singapore generally follows for transfer pricing principles and methodologies
BEPS Action Plan 13: International standard for transfer pricing documentation and country-by-country reporting
Contract Act (Cap. 53): Singapore legislation governing contract formation, validity, and enforcement principles
Transfer Pricing Documentation Requirements: Specific documentation requirements under Singapore law for maintaining contemporaneous transfer pricing documentation
Arm's Length Principle: Fundamental principle requiring related party transactions to be conducted at market rates as if between independent parties
Corporate Governance Requirements: Rules and principles governing how companies should be directed and controlled, including related party transactions
