Companies Act (Cap. 50): Primary legislation governing corporate matters including share issuance, requirements for share capital modifications, and corporate governance requirements
Securities and Futures Act (Cap. 289): Regulates securities offerings, including disclosure requirements and prospectus requirements/exemptions for share-based compensation
Income Tax Act: Governs tax treatment of stock options, Qualified Employee Equity-Based Remuneration Scheme (QEEBR), and tax implications for both employer and employee
Employment Act (Cap. 91): Defines employment rights and obligations, and the relationship between employment terms and stock options
SGX Listing Rules: For listed companies: covers disclosure requirements, share issuance limits, and corporate governance requirements
MAS Guidelines: Monetary Authority of Singapore regulations covering financial advisory requirements and securities trading regulations
Personal Data Protection Act 2012: Legislation governing protection of employee personal information and data collection/processing requirements
Contract Law: Common Law principles governing formation of contract, terms and conditions, and consideration aspects
Company Constitution: Company's constitutional documents that may affect share issuance and stock option terms
Shareholders' Agreements: Existing agreements between shareholders that may impact stock option issuance and terms
Corporate Governance Policies: Internal company policies governing equity compensation and stock option administration
Stock Option Plan Rules: Specific rules and guidelines governing the company's stock option plan implementation and administration
