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Income Tax Act: Singapore's primary tax legislation that governs income tax, including provisions for intercompany transactions and transfer pricing requirements under Section 34D

Transfer Pricing Guidelines: Guidelines issued by IRAS (Inland Revenue Authority of Singapore) that provide guidance on transfer pricing documentation and methodology for related party transactions

GST Act: Goods and Services Tax legislation that may apply to management services provided between related entities

Companies Act: Primary legislation governing company operations in Singapore, including provisions for related party transactions and corporate governance

Employment Act: Key employment legislation relevant if the management agreement involves staff secondment or employment-related services

Work Pass and Immigration Regulations: Regulations governing foreign workers and immigration requirements if the agreement involves cross-border staff movements

Competition Act: Legislation ensuring fair competition, relevant for ensuring management fees are set at arm's length

MAS Guidelines: Monetary Authority of Singapore guidelines that may apply to financial aspects of intercompany transactions

Double Tax Agreements: International tax treaties that may affect the tax treatment of management fees in cross-border arrangements

OECD Transfer Pricing Guidelines: International guidelines that influence Singapore's approach to transfer pricing and may be relevant for cross-border management fee arrangements

BEPS Rules: Base Erosion and Profit Shifting rules that prevent tax avoidance through intercompany pricing arrangements

Singapore Contract Law: Common law principles governing contract formation, execution, and enforcement in Singapore

Electronic Transactions Act: Legislation governing electronic contracts and signatures if the agreement is to be executed electronically