Income Tax Act of Singapore: Primary legislation governing income taxation, including corporate tax provisions and transfer pricing requirements under Section 34D
Goods and Services Tax Act: Legislation governing indirect taxation on the supply of goods and services in Singapore, relevant for intercompany transactions
Transfer Pricing Guidelines: IRAS guidelines specifying requirements for related party transactions and arm's length pricing principles
Companies Act of Singapore: Primary legislation governing corporate entities, including requirements for related party transactions and corporate governance
Financial Reporting Standards (FRS): Singapore's accounting standards that govern financial reporting of intercompany transactions
Contract Law (Chapter 2): Singapore's contract law governing formation and enforcement of contractual agreements
Electronic Transactions Act: Legislation governing electronic contracts and digital signatures in Singapore
Employment Act: Core labor law relevant if the recharge agreement involves employee secondment or labor-related costs
Work Pass Regulations: Regulations governing foreign employment and work permits in Singapore
Central Provident Fund Act: Legislation governing mandatory social security savings system, relevant for employee-related recharges
Personal Data Protection Act 2012: Law governing the collection, use, and disclosure of personal data, applicable if personal information is involved in the recharge
Currency Act: Legislation governing currency matters and foreign exchange transactions in Singapore
MAS Regulations: Monetary Authority of Singapore regulations governing financial transactions and currency controls
Double Tax Agreements: International tax treaties between Singapore and other countries to prevent double taxation in cross-border transactions
BEPS Guidelines: OECD Base Erosion and Profit Shifting guidelines affecting international tax planning and transfer pricing
