Income Tax Act (Cap. 134): Primary Singapore tax legislation that forms the foundation for domestic taxation and international tax matters
Income Tax (International Tax Compliance Agreements) Regulations: Specific regulations governing the implementation of international tax agreements in Singapore
Economic Expansion Incentives Act: Legislation providing tax relief and incentives that need to be considered in DTA negotiations
OECD Model Tax Convention: International standard model used as a template for bilateral tax treaties and DTAs
UN Model Double Taxation Convention: Alternative model convention particularly relevant for agreements with developing countries
BEPS Action Plans: OECD/G20 Base Erosion and Profit Shifting initiatives that must be incorporated into modern DTAs
Multilateral Instrument (MLI): International instrument modifying bilateral tax treaties to implement BEPS measures
Existing Singapore DTAs: Current double taxation agreements Singapore has with other countries that establish precedent and consistency requirements
Transfer Pricing Guidelines: IRAS guidelines on transfer pricing that need to be considered in DTA provisions
Advance Ruling System: Singapore's system for obtaining advance rulings on tax matters that may affect DTA interpretation
Exchange of Information Framework: Rules and procedures for international exchange of tax information under DTAs
Singapore Constitution: Constitutional requirements for international treaty implementation in Singapore
IRAS Guidelines: Administrative guidelines issued by the Inland Revenue Authority of Singapore on DTA interpretation and application
Competent Authority Procedures: Procedures for resolving disputes and implementing DTAs through designated competent authorities
