Companies Act (Cap. 50): Primary legislation governing corporate matters including share issuance, requirements for share capital modifications, and corporate governance requirements
Securities and Futures Act (Cap. 289): Regulates securities offerings, including prospectus requirements, exemptions, and safe harbor provisions for stock options
Income Tax Act: Covers tax treatment of stock options under Section 13J, including employee stock option tax implications, qualified vs non-qualified options, and reporting requirements
Employment Act: Addresses employee rights and protections, employment relationship considerations, and implications of termination on stock options
MAS Guidelines: Monetary Authority of Singapore guidelines covering compliance requirements for securities offerings, disclosure requirements, and financial regulatory aspects
SGX Listing Rules: Singapore Exchange rules applicable for listed companies or those planning to list, including compliance and disclosure obligations
Personal Data Protection Act: Governs employee data protection requirements, consent requirements, and data handling and privacy obligations
CPF Regulations: Central Provident Fund implications and requirements related to employee stock options
Corporate Constitution: Company's Constitution/Articles of Association that may contain specific provisions affecting stock option issuance
Shareholders' Agreement: Existing shareholders' agreements that may contain provisions affecting the issuance of stock options
Competition Law: Competition law considerations that may affect stock option agreements, particularly in cases of business combinations or restrictions
