Income Tax Act (Cap. 134): Primary legislation governing income taxation in Singapore, critical for determining tax treatment of intercompany reimbursements and transfer pricing considerations
Goods and Services Tax Act (Cap. 117A): Regulates GST implications of intercompany transactions and reimbursements in Singapore
Transfer Pricing Guidelines: IRAS guidelines ensuring arm's length pricing for related party transactions and appropriate documentation requirements
Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including related party transactions and corporate governance requirements
Electronic Transactions Act: Governs the legal validity of electronic transactions and digital signatures in Singapore
Personal Data Protection Act 2012: Regulates the collection, use, and disclosure of personal data in Singapore
Singapore Financial Reporting Standards: Accounting standards governing financial reporting and disclosure requirements for companies in Singapore
Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act: Anti-money laundering legislation that may impact payment processing and documentation requirements
Common Law Contract Principles: Singapore contract law is based on common law principles governing contract formation, interpretation, and enforcement
MAS Guidelines: Regulatory guidelines from the Monetary Authority of Singapore affecting financial transactions and reporting requirements
International Tax Treaties: Bilateral agreements between Singapore and other countries affecting cross-border transactions and tax treatments
Industry-Specific Regulations: Sector-specific laws and regulations that may apply depending on the industry of the contracting parties
