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From section 11.1.1 of the spec:
11.1.1 Source Files Dependencies
The TypeScript compiler automatically determines a source file’s dependencies and includes those dependencies in the program being compiled. The determination is made from “reference comments” and external import declarations as follows:
- A comment of the form
/// <reference path="..."/>adds a dependency on the source file specified in the path argument. The path is resolved relative to the directory of the containing source file. - An external import declaration that specifies a relative external module name (section 11.2.1) resolves the name relative to the directory of the containing source file. If a source file with the resulting path and file extension ‘.ts’ exists, that file is added as a dependency. Otherwise, if a source file with the resulting path and file extension ‘.d.ts’ exists, that file is added as a dependency.
- An external import declaration that specifies a top-level external module name (section 11.2.1) resolves the name in a host dependent manner (typically by resolving the name relative to a module name space root or searching for the name in a series of directories). If a source file with extension ‘.ts’ or ‘.d.ts’ corresponding to the reference is located, that file is added as a dependency.