Companies Act (Chapter 50): Primary legislation governing corporate structures, operations, financial reporting requirements, directors' duties and responsibilities, and group company arrangements in Singapore
Income Tax Act (Chapter 134): Legislation governing tax treatment of transferred profits and losses, group relief provisions, transfer pricing considerations, and tax implications for parties involved in the agreement
Financial Reporting Standards (FRS): Accounting standards including FRS 110 (Consolidated Financial Statements), FRS 24 (Related Party Disclosures), and FRS 12 (Income Taxes) that govern financial reporting requirements
Competition Act (Chapter 50B): Legislation ensuring compliance with competition law, preventing anti-competitive effects, and governing merger control provisions where applicable
Stamp Duties Act (Chapter 312): Legislation governing potential stamp duty implications on the profit and loss transfer agreement
Corporate Governance Code: Regulatory framework covering corporate governance requirements, related party transaction rules, and disclosure obligations
SGX Listing Rules: Stock exchange regulations covering disclosure requirements, shareholders' approval requirements, and related party transaction rules for listed companies
MAS Guidelines and Circulars: Regulatory guidelines issued by the Monetary Authority of Singapore relevant to corporate transactions and financial arrangements
Transfer Pricing Guidelines: Specific guidelines governing the pricing of transactions between related entities to ensure arm's length principles are maintained
Common Law Principles: Fundamental contract law principles and case law precedents relevant to group company arrangements under Singapore's common law system
