Space Law 2024 Comparisons

In Singapore, at present, there is no overarching local legislation that governs space law, although there are discussions around introducing a Singapore Space Act, primarily to strengthen the application of international law in outer space.

However, in May 2024, the Office for Space Technology & Industry, Singapore (OSTIn) published its “Guidelines for Singapore-Related Space Activities”, which aims to provide guidance concerning space-related activities.

The space industry in Singapore is rapidly growing against a backdrop of technological advances, the country’s strategic geographical location and a conducive start-up environment. In 2023, nine satellites carrying technologies developed by local companies were launched, and the industry is expecting to see exponential growth in all areas supporting the launch of these technologies.

Singapore follows a common law system. Its approach to outer space law primarily aligns with international agreements and treaties. The nation is not only subject to its national laws but also to several international frameworks that govern activities related to outer space. The key components of outer space laws relevant to the country are as follows.

• United Nations treaties: Singapore adheres to the primary treaties overseen by the United Nations Office for Outer Space Affairs (UNOOSA). These include the following.
• The Outer Space Treaty (1967), which forms the basis of international space law, stipulating that outer space shall be free for exploration and use by all countries, and outer space activities must be conducted for the benefit of all countries. Singapore became a party to the OST by accession in 1976.
• The Convention on Registration of Objects Launched into Outer Space (1976), which Singapore has signed but not ratified, requires the registration of all space objects with the UN. Although Singapore is not formally obligated to register its space objects due to the lack of ratification, it may, in certain instances, still comply with this obligation as if it were ratified. For example, if Singapore were to launch a space object with a US launch service provider, the space object will be required to be registered because the US has ratified the treaty. The OSTIn is the key government agency through which registration of space objects will take place.
• National legislation: At the time of writing this guide, Singapore does not have a specific set of national laws that regulate space activities exclusively. Instead, it regulates the activities through various existing statutes and regulations that cover aspects such as telecommunications, broadcasting and aviation, which can indirectly apply to space activities.
• Agreements and partnerships: Singapore actively participates in bilateral and multilateral agreements with other nations and international organisations. These agreements often cover technology transfer, collaborative projects in space research, and development.
• Telecommunications and broadcasting regulations: The Infocomm Media Development Authority (IMDA) in Singapore regulates aspects of telecommunications and broadcasting that relate to satellite communications. Licences issued by IMDA for satellite services include conditions that ensure compliance with international practices and standards.

Singapore is both a participant and a facilitator of space activities. The OSTIn assists in the support of space activities and R&D efforts, and provides grants and funding to further these. It also operates as the national focal point for the planning of all civil space matters in Singapore.

The OSTIn has guidelines to ensure that applicable entities conducting space activities are properly authorised and monitored.

Applicable entities include:

• entities registered, incorporated, or otherwise formed in Singapore that develop, launch, own, and/or operate a space object;
• entities that receive funding (wholly or partly) from the government of Singapore for space object development, launch, ownership, and/or operation; and
• entities intending to launch a space object from Singapore’s territory.

Key points from the guidelines are as follows.

• Registration of space objects: The OSTIn maintains a national registry of space objects launched into outer space. Applicable entities are requested to register their space objects with the OSTIn at least 30 days before the planned launch date. The registration form can be submitted online here.
• Monitoring significant changes: Applicable entities should inform the OSTIn of any significant changes to their space objects’ status. These changes include alterations to planned orbital parameters, re-entry plans, changes in supervision (ownership and/or operation), loss of function, communication loss, break-up, and deliberate transfers to other orbits or disposal orbits.
• Routine activities: Routine changes due to orbital decay or orbit maintenance need not be reported.

If there is any doubt as to whether a space object or change should be registered with the OSTIn, its recommendation is for applicable entities to submit the registration form regardless.

The IMDA is the key governing body, its legislation governing radio frequencies and orbital slot allocations taking into account the International Telecommunication Union’s requirements and applying principles of non-interference and non-protection basis in relation to neighbouring countries.

The Singapore Allocation Chart shows the radio frequency spectrum is divided into frequency bands allocated to various radiocommunication services, such as aeronautical, land mobile, meteorological and satellite communication services. The IMDA manages licence applications for radio frequencies and orbital slot allocations according to their framework and guidelines on the IMDA website.

The IMDA is the agency that reviews submissions and grants licences for the use of satellite orbital slots. It represents Singapore at the International Telecommunication Union (ITU), which has set out procedures and provisions in the ITU Radio Regulations (RR) for the registration, coordination and operation of satellite networks. It also acts as the notifying administration for any satellite network filing to be submitted by Singapore under the ITU RR. Entities interested in submitting satellite network filing(s) to the ITU may therefore submit a request (as stipulated in Annex 1 of the Guidelines on the Submission of Application for the Grant of Licence for the Use of Satellite Orbital Slot) to the IMDA to notify the ITU of the filing.

The IMDA will take into account whether the applicant has the required technical, financial and legal credentials to construct, launch and operate the proposed satellite system in conformity with its business plan. As the Liability Convention (discussed in detail in 2.7 Commitment to International Treaties and Multilateral Discussions) may apply here, certain financial checking might be required to ensure the entity can indemnify the state in the event of damage to property or persons during launch activities and on-orbit operations. the IMDA will also consider the benefits that will be brought by the applicant to the industry, consumers and the economy of Singapore as a whole. Applications are submitted directly to the IMDA and licences are granted for 15 years, renewable for a further period as the IMDA thinks fit.

The IMDA also manages satellite network filings which require ITU compliance. Satellite networks must comply with ITU regulations to be registered and protected from interference. The guidelines can be briefly summarised as follows.

• Filing process: As mentioned above, the IMDA acts as the notifying administration for Singapore, managing the filing process which includes submission of Advanced Publication Information (API), Co-ordination Request (CR), and Notification Request to the ITU.
• Types of satellites: The IMDA distinguishes between geostationary (GSO) and non-geostationary (non-GSO) satellite orbits, each with different operational characteristics.
• Operator responsibilities: Satellite operators are responsible for providing accurate information, managing potential interference issues, and coordinating with other administrations as required by the ITU.

These guidelines ensure the efficient use of orbital slots and the avoidance of harmful interference between satellite networks.

Spectrum sharing and spectrum trading is governed by the Telecommunications (Radio-communication) Regulations which are related to radio communication. The following are some of the key points covered in this legislation.

• ITU compliance: These regulations ensure compliance with International Telecommunication Union (ITU) standards. They cover licensing processes, spectrum use, and operation of radio stations and networks.
• Class licences: The legislation distinguishes between individual station class licences and station (spectrum) class licences.
• Localised private networks: The regulations address localised private networks providing radio coverage in confined areas.
• Authorised officers: The legislation appoints authorised officers to act in respect of approving applications under the act.
• Mobile services: While applicable primarily to mobile services, these regulations play a crucial role in managing radio frequency spectrum and ensuring efficient communication.

While there have not been any publicly reported conflicts in respect of potential interference, the IMDA’s guide to satellite network filing (see guidelines above) provides some comfort that it may attend an operator-to-operator co-ordination meeting at the request of a satellite operator or at the request of another administration (usually the governing authority of another country).

Dispute resolution in respect of any interference can also be resolved by customary dispute resolution mechanisms of mediation, arbitration or litigation, especially if the legal rights concerned in the dispute arise from a contract.

Singapore is heavily involved in the launching of space assets on several fronts, as a provider, facilitator, and user.

Seven Singapore satellites were recently launched in India in 2023, strengthening relationships between the two countries’ space programmes. These seven satellites follow a series of as many as 20 Singapore-made satellites launched in India. The primary satellite on board this recent mission, which was dedicated entirely to Singapore, was DS-SAR, a 352kg radar imaging earth observation satellite developed through a partnership between Singapore’s Defence Science and Technology Agency (a government agency of Singapore) and ST Engineering.

Singapore’s government is facilitating the development of space capabilities by committing to investing $150 million in research and development (R&D) of space capabilities through its Economic Development Board (EDB). The aim is to support key industrial sectors in the country and enhance daily life. Some of the key features of the investment are as follows.

• Flagship Space Technology Development Programme (STDP): The programme, initiated by OSTIn and the National Research Foundation, will fund researchers in Singapore, and will support local space innovation in sectors such as aviation, maritime, and everyday applications such as global positioning systems (GPS).
• Maintaining Singapore’s position: The investment will ensure that Singapore remains a research and technology hub in emerging technologies. It also positions the country as an emerging hub for capital, talent, and intellectual property.
• Multidisciplinary approach: Minister for Trade and Industry Gan Kim Yong will encourage local researchers in adjacent domains (such as robotics, AI, and material science) to explore how their technologies can be applied to space applications, and vice versa.
• International partnerships: Singapore will focus on building international partnerships and nurturing local space-tech firms. Collaborations with organisations such as the European Space Agency and the French Space Agency provide opportunities for expansion and experience.

The EDB established the OSTIn in 2013. From 2013 to 2018, the OSTIn managed a USD90 million Satellite Industry Development Fund in order to capture economic opportunities and build a thriving space industry for Singapore. The OSTIn provides support for space companies in accessing resources and reaching international markets – eg, through work with Singapore’s National Technical University’s Satellile Research Centre (NTU SaRC). Over the past two decades, NTU SaRC has launched nine satellites successfully. These include Singapore’s first locally designed and developed micro-satellite, X-SAT. Its VELOX series of satellites also demonstrated the centre’s capabilities in the design and operation of pico and nano satellites. VELOX-II is one of the world’s first LEO-GEO satellite communications on a 6U nanosatellite, and VELOX-CI was able to demonstrate radio occultation using a COT GNSS receiver. Its latest satellite, AOBA-VELOX-IV, is a collaboration with Japan’s Kyushu Institute of Technology, and was also launched earlier this year to demonstrate propulsion and low light camera capabilities for small satellites to carry out future lunar missions.

The OSTIn’s mandate is to serve as Singapore’s national space office to develop the nation’s space industry, space technology and capability, space policy and regulations, space talent and workforce, expand international partnerships and strengthen global space governance. It also operates as the national focal point to plan for all civil space matters in Singapore. As a responsible actor in space, Singapore is committed to the peaceful and sustainable use of space resources, and is a member of the United Nations Committee on the Peaceful Uses of Outer Space (COPUOS). To that end, the OSTIn aims to foster an empowering regulatory environment for Singapore’s space activities.

Singapore has ratified the 1968 UN Rescue Agreement and the 1972 UN Liability Convention, and signed but not ratified the Convention on Registration of Objects Launched into Outer Space (1976). The Outer Space Treaty (1967) was not ratified by Singapore, as it was closed for signature. Singapore conducted accession of the OST in 1967, one month before it went into force.

The Outer Space Treaty (1967)

The Outer Space Treaty was considered by the Legal Subcommittee in 1966 and agreement was reached in the UN General Assembly in the same year (Resolution 2222 (XXI)). The Treaty was largely based on the Declaration of Legal Principles Governing the Activities of States in the Exploration and Use of Outer Space, which had been adopted by the General Assembly in its resolution 1962 (XVIII) in 1963, but added a few new provisions. The Treaty was opened for signature by the three depository Governments (the Russian Federation, the United Kingdom and the United States of America) in January 1967, and it entered into force in October 1967. The Outer Space Treaty provides the basic framework on international space law, including the following principles:

• the exploration and use of outer space shall be carried out for the benefit and in the interests of all countries and shall be the province of all mankind;
• outer space shall be free for exploration and use by all States;
• outer space is not subject to national appropriation by claim of sovereignty, by means of use or occupation, or by any other means;
• States shall not place nuclear weapons or other weapons of mass destruction in orbit or on celestial bodies or station them in outer space in any other manner;
• the Moon and other celestial bodies shall be used exclusively for peaceful purposes;
• astronauts shall be regarded as the envoys of mankind;
• States shall be responsible for national space activities whether carried out by governmental or non-governmental entities;
• States shall be liable for damage caused by their space objects; and
• States shall avoid harmful contamination of space and celestial bodies.

The 1968 UN Rescue Agreement

The Rescue Agreement was considered and negotiated by the Legal Subcommittee from 1962 to 1967. Consensus agreement was reached in the General Assembly in 1967 (Resolution 2345 (XXII)), and the Agreement entered into force in December 1968. The Agreement, elaborating on elements of Articles 5 and 8 of the Outer Space Treaty, provides that States shall take all possible steps to rescue and assist astronauts in distress and promptly return them to the launching State, and that States shall, upon request, provide assistance to launching States in recovering space objects that return to Earth outside the territory of the Launching State.

The 1972 UN Liability Convention

The Liability Convention was considered and negotiated by the Legal Subcommittee from 1963 to 1972. Agreement was reached in the General Assembly in 1971 (Resolution 2777 (XXVI)), and the Convention entered into force in September 1972. Elaborating on Article 7 of the Outer Space Treaty, the Liability Convention provides that a launching State shall be absolutely liable to pay compensation for damage caused by its space objects on the surface of the Earth or to aircraft, and liable for damage due to its faults in space. The Convention also provides for procedures for the settlement of claims for damages.

The Convention on Registration of Objects Launched Into Outer Space (1976)

The Registration Convention was considered and negotiated by the Legal Subcommittee from 1962. It was adopted by the General Assembly in 1974 (General Assembly Resolution 3235 (XXIX)), opened for signature on 14 January 1975 and entered into force on 15 September 1976.

Building upon the desire expressed by States in the Outer Space Treaty, the Rescue Agreement and the Liability Convention to make provision for a mechanism that provided States with a means to assist in the identification of space objects, the Registration Convention expanded the scope of the United Nations Register of Objects Launched into Outer Space that had been established by Resolution 1721B (XVI) of December 1961 and addressed issues relating to States Parties’ responsibilities concerning their space objects. The Secretary General was, once again, required to maintain the Register and ensure full and open access to the information provided by States and international intergovernmental organisations.

Singapore has additionally signed the Artemis Accords, which are a set of principles for the peaceful use of outer space, including the Moon, Mars, comets, and asteroids. As a signatory, Singapore has plans to cooperate more closely with like-minded partners to shape the international conversation on space norms and foster collaborations with companies, officials and researchers between Singapore and the US, as well as other signatories to the Accords. For example, Singapore and the US convened the first bilateral Space Dialogue on 10 October 2023 to strengthen bilateral cooperation in a range of areas, such as the use of satellites for earth observation and space-related use cases in the maritime and aviation domains. Singapore’s Ministry of Trade also jointly organised an industry round table to discuss business opportunities for the country’s companies in these areas.

All of the treaties discussed above now fall under the remit of the OSTIn, which is responsible for the proper adherence and interpretation of the treaties.

Unlike other jurisdictions, such as the US, which have codified certain UN treaties in addition to other existing laws into Title 51 of the United States Code (National and Commercial Space Programs), which brings together various distinct outer space laws, Singapore currently promotes adherence to these treaties through guidelines provided by different national agencies, such as the OSTIn and the IMDA. 

Some industry commentators believe that Singapore’s active participation in international agreements and guidelines would benefit from a dedicated Space Act, and would generally enhance regulatory clarity, property rules, rules on space debris, liability rules, promote responsible behaviour, and facilitate private-sector engagement in space activities. It remains to be seen whether this will be implemented in the near future.

In Singapore, there are guidelines by the OSTIn for the long-term sustainability of outer space activities, emphasising safe and responsible conduct during all phases of a space mission, including launch, operation, and end-of-life disposal. Registration of space objects with the OSTIn on a national registry of space objects launched into outer space records significant changes, such as orbital parameters, re-entry, change of ownership, loss of function, etc, that assist in this long-term sustainability mission.

The UN 1972 Liability Convention is the only legislative measure governing liability in respect of space law in Singapore. Each State that launches or procures the launching of an object into outer space, and each from whose territory or facility an object is launched, is internationally liable for damage to another state. If States partner with one other, they may be jointly and severally liable for any damage caused to another.

Aside from requiring third-party liability launch insurance for satellite systems, there is no other explicit insurance requirement specific to the civil space industry.

However, there are categories of insurance that could be particularly relevant to Singapore’s space sector, including:

• insurance against intellectual property insurance, initiated by the Intellectual Property Office of Singapore in June 2019; and
• fire and perils.

IP infringement insurance was announced by the Intellectual Property Office of Singapore in 2019. This insurance provides companies with protection against legal costs that are incurred in respect of infringement of IP worldwide. These include legal costs incurred enforcing IP rights and defending against IP infringement, and the legal costs of the other party if the company or individual is unsuccessful in defending their IP case.

As of the time of writing this article, there are no explicit rules or limitations on space activities.

Projects and entities that deal with space data and its processing are supported by the OSTIn, but there are no specific rules on this.

At present, aside from personal data (if collected by space data) which is ordinarily governed by the Personal Data Protection Act 2021 (as amended in 2020), there are no specific rules applicable to processing or collecting space data. However, change in this area is expected, given current developments.

Satellite orbital slots are licensed for a period of 15 years, renewable for a further period determined by the IMDA.

Singapore has a comprehensive approach to cybersecurity, including the Safer Cyberspace Masterplan launched by the Cyber Security Agency (CSA). The masterplan aims to enhance cybersecurity across various domains, including space activities. Specific cybersecurity rules for space operators would likely involve:

• securing digital infrastructure – protecting space systems from cyber threats;
• data protection – ensuring sensitive data related to space activities remains secure;
• incident response – developing protocols to address cybersecurity incidents; and
• collaboration – engaging with relevant agencies and partners to strengthen cybersecurity defences.

Since space activities, assets and parts can have multiple uses including for defence, there are import/export control restrictions and restrictions against Singapore acquisitions that may be relevant.

The Strategic Goods (Control) Act (Chapter 300) (SGCA)

As part of its efforts to prevent the proliferation of weapons of mass destruction, Singapore regulates (among other activities) the transhipment, transit, transmission and export of military and dual-use goods and technology. The key legislation governing this is Singapore’s Strategic Goods (Control) Act (Chapter 300) (SGCA). The SGCA is supported by some of the following subsidiary legislation:

• the Strategic Goods (Control) Regulations: these regulations provide detailed guidelines on the implementation and enforcement of the SGCA; and
• the Strategic Goods (Control) Brokering Order: this order specifically addresses the brokering of strategic goods and technology.

The SGCA also ensures that Singapore complies with international non-proliferation and export control agreements, such as:

• the Wassenaar Arrangement: An export control regime that aims to prevent the proliferation of dual-use goods and technologies; and
• other relevant multilateral export control regimes: these include agreements related to arms control, non-proliferation, and technology transfer.

Singapore customs also requires companies to apply for licences and permits. Companies trading in space objects may, depending on the item, be required to apply for licences and permits such as:

• an IN Permit and OUT permit for import or export of all goods, including controlled and non-controlled goods;
• for controlled goods, an additional permit to be submitted to the relevant controlling agencies for processing and approval;
• certain high-technology items subject to export control that may require an Import Certificate and Delivery Verification (ICDV) by the exporter; items covered by an ICDV must be imported into Singapore directly, and are not to be diverted to other countries;
• a Strategic Goods Control (SGC) is required for exporting, transhipping or bringing into transit Strategic Goods; the SGC will be required for all goods and technology intended or likely to be used for weapons of mass destruction; and
• at the request of certain buyers, a Certificate of Origin (CO) to prove goods are made locally in Singapore.

The Singapore Significant Investments Review Bill

The Significant Investments Review Act (SIRA) is another key legislation that aims to support the non-proliferation ideology. SIRA was passed by the Singapore Parliament on 9 January 2024 and came into force on 28 March 2024. Unlike other regimes such as CFIUS in the US and NSIA in the UK, SIRA sets out a designated list of entities to which the restrictions apply. The list of designated entities is administered and operationalised by the Office of Significant investments Review (OSIR). Once designated, the entity will be notified, and designated entities can seek reconsideration from the minister or appeal the minister’s decision at a review tribunal, whose decision is final.

This is covered in 2.5 Role of the State on Co-ordinating the Use of Radio Frequencies and Orbital Slots regarding the IMDA non-interference guideline.

Any obligations regarding behaviours in outer space would be covered by UN treaties as signed and/or ratified by Singapore.

There are no specific ESG guidelines at the moment, but conversations are taking place around this topic. For example, the OSTIn is funding research on using spaceborne Synthetic Aperture Radar (SAR) and LiDAR observations to develop capabilities in carbon measurement, reporting and verification to strengthen decarbonation efforts.

Unlike Australia, where new legislation has been introduced to tackle the problem of space debris, there are no specific regulations in respect of the same in Singapore. However, there are private companies in this space. Astroscale is a Singapore-based space company supported by the Japanese ministry that is focused on developing innovative solutions to the growing quantity of space debris and improving space sustainability.

No other areas of special interest or specific intellectual property rules apply to space activities in Singapore.

Not applicable.

As described above, Singapore does not have specific domestic legislation, including for governing space resources. Any legal framework is derived from international law, international conventions or industry standard practice that governs the treatment of space resources, such as rights detailed under the Artemis Accords.

The Outer Space Treaty (OST) – Articles I & II

The Outer Space Treaty (1967) was not ratified by Singapore, as it was closed for signature. Singapore conducted accession to the OST in 1967, one month before it went into force, and is therefore bound by the principles laid out in the treaty.

Articles I and II of the OST are foundational to the legal framework governing space activities, emphasising the principles of non-appropriation and the common benefit of outer space exploration.

Article I asserts that the exploration and use of outer space must be carried out for the benefit and in the interest of all countries, irrespective of their degree of economic or scientific development. It underscores that space is the “province of all mankind”, ensuring free access to all areas of celestial bodies and prohibiting national discrimination in space activities.

Article II explicitly prohibits national appropriation of outer space and celestial bodies. This non-appropriation principle States that outer space, including the Moon and other celestial bodies, is not subject to national sovereignty by claim, use, occupation, or any other means.

• Non-Appropriation and private entities: The prohibition on appropriation poses significant challenges for space resource utilisation by private entities and nations. The principle aims to prevent the extension of territorial sovereignty into space, which theoretically preserves space as a global commons. However, as space activities expand, particularly regarding the mining of resources on asteroids and the Moon, the legal ambiguity surrounding private appropriation becomes more pronounced. Some argue that while States cannot claim sovereignty, this does not necessarily preclude private entities from owning extracted resources, provided there is no sovereign claim involved. Given the real possibility of extracting space resources, there are academic discussions on how the ownership of such resources, including any ownership of future IP rights, may be governed. A key proposal is to govern such rights under the “Safety Zones” concept in the Artemis Accords. “Safety Zones” are temporary areas used by signatories to the Artemis Accords on a short-term or mid-term basis to perform experiments or other activities. Such experiments or activities are to be carried out within each State’s zone to prevent interruption or disruption of another State’s zone. However, the use of “Safety Zones” creates a potential conflict with the non-appropriation principle of the Outer Space Treaty which will need to be addressed in the future.

• Common benefit and equity: The principle of space being the “province of all mankind” promotes international cooperation and equitable sharing of benefits derived from space activities. Yet this principle raises questions about how benefits should be distributed, particularly between spacefaring nations and those without significant space capabilities. The increasing commercialisation and privatisation of space activities challenge the implementation of this principle as private companies seek to profit from space resources, potentially leading to disparities in benefit-sharing.
• Regulatory frameworks: There is ongoing debate about how to develop regulatory frameworks that reconcile the OST’s principles with the realities of modern space activities. Some propose creating new international agreements or adapting existing ones to address the exploitation of space resources, ensuring that activities comply with the non-appropriation principle while facilitating sustainable development and use of space.

The Artemis Accords on Space Mining

The Artemis Accords emphasise the importance of multilateral efforts to develop international standards for space mining. These accords, established by NASA and the US Department of State in 2020, call for signatory nations to collaborate on the creation of practices and rules for the extraction and utilisation of space resources.

A key aspect of the Artemis Accords is the commitment to use the experience gained from the accords to contribute to ongoing efforts at the United Nations Committee on the Peaceful Uses of Outer Space (COPUOS). This collaboration aims to ensure that the practices developed align with broader international goals and legal frameworks.

Signatories are expected to engage in multilateral efforts to establish these standards, reflecting a collective approach to managing space resources. The ultimate goal is to develop a body of knowledge and operational experiences that can inform and support the creation of international space law through established entities such as COPUOS. This approach is intended to prevent potential conflicts and ensure that space activities are conducted in a safe and sustainable manner.

The Artemis Accords also stress transparency, safety and peaceful use of space resources, promoting the public release of scientific data and adherence to existing international agreements such as the Outer Space Treaty. This multilateral approach aims to create a stable and predictable environment for future space exploration and resource utilisation activities.

There is no regulatory authority in Singapore that grants resource rights in outer space.

The Kessler Effect, named after NASA scientist Donald J. Kessler, describes a scenario in which the density of objects in low Earth orbit (LEO) is high enough that collisions between objects could cause a cascade effect. Each collision generates debris that increases the likelihood of further collisions, potentially leading to a situation where space operations in certain regions of orbit become hazardous, or even impossible.

The Inter-Agency Space Debris Coordination Committee (IADC) is an international forum of space agencies that collaborates on issues related to space debris. Established in 1993, the IADC focuses on the exchange of information on space debris research, the facilitation of opportunities for cooperation in space debris research, and the development of measures to mitigate space debris generation. Its membership includes major space agencies, such as NASA (United States), ESA (European Space Agency), JAXA (Japan Aerospace Exploration Agency), Roscosmos (Russia), and CNSA (China National Space Administration), among others.

Despite the widespread recognition of the importance of mitigating space debris, Singapore is not currently a member of the IADC. The reasons for this could be manifold, including the relative scale of Singapore’s space activities, which might not yet necessitate membership in such an international body. Singapore’s space endeavours are growing, with initiatives such as the OSTIn and collaborations with other nations and commercial entities.

Membership in the IADC involves participation in technical discussions and contribution to collective efforts to manage and mitigate space debris risks. As Singapore’s space activities expand, it might consider joining the IADC in the future to align with global standards and contribute to the collaborative efforts to address the growing concern of space debris and ensure the sustainable use of outer space.

From time to time, ESG grants from the OSTIn and other governmental agencies in Singapore provide financial support to develop new capabilities, create new products and expand business.

There is no specific tax system for space activities in Singapore, but there are possible tax incentives, as described in 6.2 Tax Incentives for Space Investors.

Businesses planning to engage in research and development, including within the space sector, and innovation and capability development activities, may qualify for enhanced tax deductions. Using the Enterprise Innovation Scheme (EIS), eligible businesses may also opt to convert up to USD100,000 of the total qualifying expenditure for each Year of Assessment into cash at a conversion rate of 20%. Additional tax breaks are also available for Registration of IPs, acquisition and licensing of IPRs and training or innovation projects carried out with certain educational institutes or other qualified partners.

The EIS also allows for a 400% tax deduction on up to USD50,000 of expenditure per year for innovation projects carried out with polytechnics, the Institute of Technical Education (ITE) or other qualified partners.

Usual tax implications apply for transferring or selling space assets, including Goods and Services Tax (GST).

Singapore also has many double tax agreements (DTAs) with around 100 jurisdictions which offer businesses tax residents in Singapore lower tax rates when doing business with parties that are tax residents in other signatory countries, such as France, Germany and Greece (see the IRAS website). Some key DTAs that could be relevant to conducting business relating to space activities including the transferring or selling of space assets in Singapore concern the following:

• tax on royalties (relevant for IP licensing);
• tax on dividends (relevant for investments into space companies);
• tax on capital gains (relevant for investments into space companies or assets, or from space mining);
• tax on interests (relevant for leasing, financing, bond issuances and borrowings);

• tax on shipping and air transport (relevant for transportation of parts and materials in manufacturing); and
• tax on income from immovable property (relevant for warehousing, manufacturing or base stations).

There is a question of law on which tax rules apply in respect of commercial space activities since there is no clear delineation between airspace and outer space under Singapore laws. For example, a sale of goods that occurs within Singapore airspace would attract Singapore GST. Generally speaking, any taxation, be it domestic or international, typically references a taxable person/company or transactions that are in or are connected to a specific jurisdiction. Outer space, by the nature of its activity, defies these set boundaries, although an argument can be made that companies are conducting these space activities, and these companies are domiciled in some jurisdiction which is capable of attracting tax treatments. Double tax treaties can then be applied in the event that the company is treated as resident in more than one country.

The question still remains over the distinction between airspace and outer space, historically causing some countries to attempt to assert sovereignty over outer space in certain circumstances. The Bogota Declaration was one attempt, where various countries argued that geostationary orbit is not part of outer space but is a ’physical fact’ resulting from Earth’s gravity, therefore constituting a scarce natural resource that they were entitled to control and resulting in tax control.

The OECD Model Tax Convention 2017 attempted to resolve this issue, and maintained that a permanent establishment may only be considered to be situated in a contracting state if the relevant place of business is situated in the territory of that state, but also noted that the taxability of a space object would be subject to how far the country’s territory extends into space. It is unlikely that member countries would accept that the location of geostationary satellites can be part of the territory of a contracting state under the applicable rules of international law. The area of the satellite’s signals cannot be deemed to be the area of the place of business of the operator because it is subject to the operator’s discretion.

In conclusion, the laws are silent, and ordinary rules of tax residency apply. The location of the satellite in outer space at the time of the sale of a satellite is not usually the significant factor considered for tax purposes. However, if a satellite part were on the ground, or within airspace, normal taxation rules would apply for GST, save that there could be zero-rating if the relevant good is for international supplies and services.

Zero-Rating of Telecommunication Related Services

0% GST can be charged for prescribed services involving international telecommunication transmission under section 21(3)(q) under Fifth Schedule of the GST (International Services Order). To satisfy the zero-rating requirement, a company has to:

• fall under the requirements of paragraphs 1-5 of the prescribed services in the Fifth Schedule and;
• comprise international transmission, ie, the provision of any means of telecommunication transmitted:
• from a place outside Singapore to another place outside Singapore;
• from a place in Singapore to a place outside Singapore; or
• from a place outside Singapore to a place in Singapore.

The telecommunication must not be a local transmission, ie, it cannot be from one location in Singapore to another location in Singapore. For example, a transmission from a point in Singapore to Hong Kong and back to another point in Singapore is considered a local transmission.

The legislation specifically excludes the sale and lease of telecommunications equipment, even if that the sale or lease may be in connection with international transmission. Repair, maintenance or management services may be regarded as prescribed services under paragraph 5 of the Fifth Schedule if they are provided in connection with international telecommunication transmission by the same supplier and are ancillary to the provision of prescribed telecommunication services.

There are about 21 new NewSpace startups in Singapore. There is a huge interest in and demand for venture capital funding in the space sector. The trend for fundraising remains strong, despite a decline in 2022 within the global space start-up arena.

Both public and private funding remains strong in Singapore. In 2022, the government announced that it would be investing SGD150 million (USD111 million) to help firms research and develop the country’s space capabilities. This would come in the form of grants and incentives through the OSTIn, and include grants for ESG in space.

Enterprise Singapore, or EnterpriseSG, supports the growth of start-ups locally and includes investments, bilateral support and the Space Technology Development Programme. Tax incentives can also be used to attract investments as well as low business set-up costs, strategic geographical locations and reduced expenses.

Telecommunications and media are regulated sectors which may fall under the remit of space activities. These sectors are subject to foreign investment control under the Significant Investments Review Act (SIRA). Please see 3.1 General Rules on Space Activities for a recap on SIRA. 

Most Singapore-grown space entities are early-stage entities funded by grants, organic growth or venture capital funds. Only telecommunications and defence players have been able to access securities markets.