Income Tax Act (Chapter 134): Primary tax legislation in Singapore that provides the fundamental legal framework for taxation, including transfer pricing provisions
Income Tax (Transfer Pricing Documentation) Rules 2018: Specific rules governing transfer pricing documentation requirements in Singapore
Income Tax (Transfer Pricing) Rules 2018: Rules that provide guidance on the application of the arm's length principle for related party transactions
IRAS Transfer Pricing Guidelines (2021): Comprehensive guidelines issued by IRAS providing detailed guidance on transfer pricing practices and requirements in Singapore
IRAS e-Tax Guide on APAs: Specific guidance on Advance Pricing Arrangements including application procedures, requirements, and maintenance
Singapore Transfer Pricing Documentation Requirements: Detailed requirements for maintaining transfer pricing documentation, including thresholds and content requirements
OECD Transfer Pricing Guidelines: International guidelines that Singapore generally follows for transfer pricing methodology and principles
BEPS Action 14: OECD's Base Erosion and Profit Shifting Action Plan focusing on making dispute resolution mechanisms more effective
Double Tax Agreements: Bilateral treaties between Singapore and other countries that may affect the APA terms and conditions
Transfer Pricing Methods: IRAS-approved methods for determining arm's length prices in related party transactions
Critical Assumptions Documentation: Requirements for documenting and maintaining critical assumptions that form the basis of the APA
Anti-avoidance Provisions: Singapore's anti-avoidance rules that must be considered when structuring the APA
APA Application Procedures: Procedural requirements for submitting and processing an APA application with IRAS
Annual Compliance Reporting: Requirements for annual reporting to demonstrate compliance with the terms of the APA
Record-keeping Obligations: Statutory requirements for maintaining records related to the APA and underlying transactions
