Companies Act (Cap. 50): Primary legislation governing share buybacks in Singapore, including Sections 76A-76K covering share capital regulations, financial assistance rules, solvency requirements, directors' duties and share capital reduction provisions
Securities and Futures Act (Cap. 289): Legislation governing securities trading, particularly relevant for listed companies, covering disclosure requirements, insider trading provisions, and market manipulation restrictions
SGX Listing Rules: Regulatory requirements for companies listed on Singapore Exchange, including specific rules for share buybacks, disclosure obligations, and shareholder approval requirements
Income Tax Act: Tax legislation relevant for determining tax implications of share buybacks and associated stamp duty considerations
Competition Act: Legislation to consider if the buyback transaction could raise competition or market concentration issues
Code of Corporate Governance: Guidelines and requirements for corporate governance practices, including directors' fiduciary duties and corporate governance standards in relation to share buybacks
Solvency Requirements: Legal requirement to ensure company remains solvent after the buyback, including necessary solvency tests and financial assessments
Shareholder Rights: Legal principles ensuring equal treatment of shareholders and protection of minority shareholder interests during buyback transactions
Corporate Authorization Requirements: Legal requirements for proper corporate authorizations, including necessary board and shareholder approvals for the buyback
