Companies Act (Cap. 50): Primary corporate legislation governing company operations, share issuance, and corporate governance in Singapore
Securities and Futures Act (Cap. 289): Regulates securities offerings and trading, including employee share schemes and their disclosure requirements
Employment Act (Cap. 91): Framework for employment relationships and employee rights that may affect stock option terms
Central Provident Fund Act: Governs mandatory social security savings system and its implications for employee stock options
Income Tax Act (Cap. 134): Primary legislation governing taxation of stock options and employee share schemes in Singapore
IRAS Stock Option Regulations: Specific tax authority guidelines on the treatment and reporting of employee stock options
Section 13J Income Tax Act: Specific section dealing with tax treatment and qualification criteria for employee share option schemes
SGX Listing Rules: Requirements for listed companies regarding share-based compensation and related disclosures
MAS Guidelines on Share-based Remuneration: Monetary Authority of Singapore's guidelines on structuring and implementing share-based compensation
Companies' Constitution: Company's foundational document that may contain provisions affecting share issuance and option grants
Personal Data Protection Act 2012: Regulations on handling personal data of option holders and related documentation
Competition Act (Cap. 50B): Framework for assessing any anti-competitive implications of employee stock option restrictions
