Contracts Act (Cap. 53): Primary legislation governing contract formation, validity, and enforcement in Singapore
Companies Act (Cap. 50): Regulates corporate entities and their operations in Singapore, including intercompany transactions
Goods and Services Tax Act (Cap. 117A): Governs GST implications for intercompany service provisions and cross-border transactions
Income Tax Act (Cap. 134): Regulates taxation aspects of intercompany transactions and transfer pricing requirements
Employment Act (Cap. 91): Relevant for service agreements involving staff transfers or secondments between companies
Employment of Foreign Manpower Act: Governs employment of foreign workers in cases of cross-border service arrangements
Personal Data Protection Act 2012: Regulates the collection, use, and disclosure of personal data in service arrangements
Competition Act (Cap. 50B): Ensures fair competition practices in intercompany arrangements
Income Tax (Transfer Pricing Documentation) Rules 2018: Specific requirements for documenting and justifying intercompany pricing arrangements
Cybersecurity Act 2018: Governs cybersecurity requirements and data protection in service delivery
International Tax Treaties: Bilateral agreements affecting cross-border service provisions and taxation
MAS Guidelines: Regulatory requirements from Monetary Authority of Singapore for financial services
Service Agreement Key Components: Essential elements including service scope, pricing, performance standards, IP rights, confidentiality, liability, termination, and dispute resolution
Transfer Pricing Guidelines: IRAS e-Tax Guide specifying requirements for arm's length pricing in intercompany transactions
