Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, including requirements for related party transactions and directors' duties and responsibilities
Income Tax Act: Covers transfer pricing considerations (Section 34D), related party transaction requirements, arm's length principle compliance, and contemporary transfer pricing documentation requirements
Goods and Services Tax Act: Addresses GST implications for management services, inter-company GST treatment, and zero-rating conditions for international services
Contract Law: Common law principles governing formation of contract requirements, contractual obligations and remedies, and consideration principles
Employment Act: Relevant for management services involving secondment of employees, covering employment terms and conditions
Personal Data Protection Act 2012: Governs handling of personal data in management services, including data protection obligations
Competition Act: Addresses anti-competitive practices considerations and related company exemptions
IRAS e-Tax Guide on Transfer Pricing Guidelines: Regulatory guidelines providing detailed guidance on transfer pricing requirements and documentation
MAS Guidelines: Regulatory guidelines applicable if financial services are involved in the management services arrangement
Corporate Governance Code: Guidelines relevant if listed companies are involved in the management fee arrangement
