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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