Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including provisions on financial assistance, corporate benefit, and corporate governance requirements
Income Tax Act (Cap. 134): Governs taxation matters including interest deductibility, withholding tax on interest payments, and transfer pricing requirements for intercompany transactions
Moneylenders Act (Cap. 188): While generally not applicable to intercompany loans, should be considered to ensure the lending arrangement doesn't fall within its scope
Securities and Futures Act (Cap. 289): Relevant if the loan involves any securities or if the loan agreement includes security arrangements
MAS Regulations: Regulatory framework set by the Monetary Authority of Singapore that may impact intercompany financing arrangements
IRAS Transfer Pricing Guidelines: Guidelines from the Inland Revenue Authority of Singapore governing arm's length principles for intercompany transactions, including loans
Interest Rate Regulations: Regulatory requirements regarding interest rates and their documentation in intercompany loan agreements
Corporate Authorization Requirements: Requirements for proper board resolutions and corporate authorizations needed for the loan agreement
Stamp Duties Act: Potential stamp duty implications on loan documentation and security instruments
Insolvency, Restructuring and Dissolution Act 2018: Considerations regarding creditor rights and company insolvency scenarios in the context of intercompany loans
Banking Act: May be relevant if the lending arrangement could be construed as banking business requiring licensing
Foreign Exchange Control Regulations: Requirements regarding cross-border lending and foreign currency transactions if applicable
