Income Tax Act: Singapore's primary tax legislation that governs income tax, including provisions for intercompany transactions and transfer pricing requirements under Section 34D
Transfer Pricing Guidelines: Guidelines issued by IRAS (Inland Revenue Authority of Singapore) that provide guidance on transfer pricing documentation and methodology for related party transactions
GST Act: Goods and Services Tax legislation that may apply to management services provided between related entities
Companies Act: Primary legislation governing company operations in Singapore, including provisions for related party transactions and corporate governance
Employment Act: Key employment legislation relevant if the management agreement involves staff secondment or employment-related services
Work Pass and Immigration Regulations: Regulations governing foreign workers and immigration requirements if the agreement involves cross-border staff movements
Competition Act: Legislation ensuring fair competition, relevant for ensuring management fees are set at arm's length
MAS Guidelines: Monetary Authority of Singapore guidelines that may apply to financial aspects of intercompany transactions
Double Tax Agreements: International tax treaties that may affect the tax treatment of management fees in cross-border arrangements
OECD Transfer Pricing Guidelines: International guidelines that influence Singapore's approach to transfer pricing and may be relevant for cross-border management fee arrangements
BEPS Rules: Base Erosion and Profit Shifting rules that prevent tax avoidance through intercompany pricing arrangements
Singapore Contract Law: Common law principles governing contract formation, execution, and enforcement in Singapore
Electronic Transactions Act: Legislation governing electronic contracts and signatures if the agreement is to be executed electronically
