Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, which provides the fundamental framework for corporate transactions and transfers between companies
Income Tax Act (Cap. 134): Governs the taxation aspects of asset transfers between companies, including capital gains and revenue implications
Goods and Services Tax Act (Cap. 117A): Regulates GST implications on asset transfers, including whether the transfer qualifies as a supply of goods or services
Stamp Duties Act (Cap. 312): Determines stamp duty obligations on transfer documents and transferred assets, particularly relevant for property transfers
Property Tax Act (Cap. 254): Relevant for transfers involving real property assets and their associated tax implications
Income Tax Act Section 34D: Specific section dealing with transfer pricing requirements for related party transactions
Singapore Transfer Pricing Guidelines: IRAS guidelines ensuring arm's length pricing in related party transactions
Patents Act (Cap. 221): Governs the transfer of patent rights and related intellectual property
Trade Marks Act (Cap. 332): Regulates the transfer of trademark rights and related intellectual property
Copyright Act (Cap. 63): Governs the transfer of copyrights and related intellectual property rights
Land Titles Act (Cap. 157): Regulates the transfer of titled property and registration requirements
Residential Property Act (Cap. 274): Specific requirements for transfers involving residential property
Competition Act (Cap. 50B): Ensures compliance with competition law for substantial asset transfers that might affect market competition
MAS Guidelines: Regulatory requirements from the Monetary Authority of Singapore, particularly relevant if financial institutions are involved
Employment Act (Cap. 91): Governs employment-related aspects if the asset transfer affects employee rights or obligations
