Income Tax Act (Cap. 134): Primary legislation governing income taxation in Singapore, including corporate and individual tax provisions
Goods and Services Tax Act (Cap. 117A): Main legislation governing consumption tax (GST) in Singapore
Property Tax Act (Cap. 254): Legislation governing the taxation of immovable properties in Singapore
Stamp Duties Act (Cap. 312): Legislation governing stamp duties on documents and transactions in Singapore
Double Taxation Agreements (DTAs): International agreements between Singapore and other countries to prevent double taxation of income
OECD Model Tax Convention: International framework providing a template for countries to negotiate tax treaties
BEPS Framework: Base Erosion and Profit Shifting guidelines to prevent tax avoidance strategies that exploit gaps in tax rules
Common Reporting Standard (CRS): Global standard for automatic exchange of financial account information to combat tax evasion
IRAS Guidelines and Circulars: Official guidance and interpretations issued by the Inland Revenue Authority of Singapore
Transfer Pricing Guidelines: Rules and guidelines governing pricing of transactions between related parties
Advanced Ruling System: Framework allowing taxpayers to obtain binding rulings on tax treatment of proposed transactions
e-Tax Guides: Detailed electronic guides published by IRAS explaining specific tax treatments and procedures
Economic Expansion Incentives Act: Legislation providing tax incentives for economic development in Singapore
Investment Allowance Provisions: Tax provisions allowing deductions for qualifying capital expenditure
Tax Treaty Protocols: Supplementary agreements that modify or add to existing tax treaties
Tax Residency Rules: Regulations determining tax residency status in Singapore
Anti-avoidance Provisions: Section 33 of Income Tax Act and related provisions to prevent tax avoidance schemes
