Professional Documents
Culture Documents
Contents
Introduction
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10
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Further information
Permitted texts and calculators
Permitted text regulations
Courses of study
Courses specific to ADIT
Relevant courses not specific to ADIT
University courses
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15
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The syllabus, suggested reading and guidance notes for the writing of a thesis
are available as a separate publication.
Introduction
Advanced Diploma in International
Taxation ADIT
International tax is an important part of the
work of many tax advisers. However, a key
characteristic of international advisers is that
they have a variety of backgrounds and typically
spend time in more than one country.
This unique, specialist Diploma meets the
needs of international tax practitioners in the
corporate area.
ADIT is awarded and administered by the
Chartered Institute of Taxation (CIOT), the
leading professional body in the United
Kingdom concerned solely with taxation (see
page 23). Applicants for ADIT are welcomed
from all parts of the world, and residence in
the UK is not necessary in order to achieve the
qualification. ADIT has been pursued in over
100 countries and in every continent around
the world. The Institute considers that there are
significant benefits in having an internationally
recognised Diploma. The Diploma indicates
a high level of competence in international
taxation, and a successful candidate will be able
to demonstrate knowledge in three areas:
the principles of international taxation;
in-depth knowledge of international tax
issues concerning a tax jurisdiction; and
in-depth knowledge of international tax
issues in relation to a thematic subject, or
a supra-national grouping such as the EU.
It is possible to substitute a thesis for one
examination paper (see page 9).
Our goal is to make the Diploma a truly
international qualification. As this vision is
realised, tax practitioners moving from one
country to another will share an internationally
recognised qualification that sets a global
benchmark in international tax expertise.
The Diploma standard is supervised by an
Academic Board of distinguished international
tax practitioners.
Holders of the Diploma are entitled to use the
designatory letters ADIT after their name.
The Diploma is a free-standing qualification
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11 June 2015
Paper 3 (all options)
3.01 EU Direct Tax
3.02 EU VAT
3.03 Transfer Pricing
3.04 Upstream Oil and Gas
3.05 United States (last sitting)
Exams for the December 2015 exam session will
take place on the following dates:
8 December 2015
Paper 1
9 December 2015
Paper 2.09 United Kingdom option
10 December 2015
Paper 3 (some options)
3.01 EU Direct Tax
3.03 Transfer Pricing
The Papers
Format
The Diploma is assessed in a modular format
and is awarded when all stages have been
completed. If candidates pass any of the ADIT
papers, these passes will remain valid for the
next five years. If the entire qualification is not
completed within five years then candidates
may re-register as ADIT students but will have
to take and pass any papers which were passed
more than five years previously. However, all
papers may be sat at one sitting over three
days. There will be an element of choice in most
papers.
The Diploma consists of three papers, although
a thesis may be completed in lieu of either
Paper 2 or Paper 3 (but not both). Further
details can be found on page 9.
Paper 2 is designed to test candidates detailed
knowledge of a tax jurisdiction. Because an
international tax practitioner is expected
to be able to apply their skills to particular
areas of taxation, Paper 3 is designed to test a
detailed knowledge of international tax issues
in a specific area of taxation. Accordingly,
candidates for the ADIT will be required to
pass Papers 2 and 3 by relating to different
countries or areas of taxation. For example, a
candidate who completes the United States
option for Paper 2 will need to select a different
jurisdiction for Paper 3.
Paper 1 Principles of
International Taxation
3 hours plus 15 minutes reading time
This paper is based on the OECD Model
Convention, and is compulsory for all
candidates. The focus is on key issues such as
Principles of International Tax Law, Residence,
Double Taxation Conventions and Treaty
interpretation, transfer pricing, the work of the
OECD and international tax avoidance. Please
see the Syllabus for full details.
Candidates who pass this examination are
eligible to apply for a certificate. Please see
page 10 for more information.
This examination is currently offered in the June
and December ADIT exam sessions. This paper
supersedes the previous Paper I Principles of
International Taxation paper.
www.ibfd.org/Library
Student Resources
All ADIT students are advised to refer to past
papers, suggested answers and Examiners
reports for each exam selected, as these can
be used to provide an idea of the types of
questions to be answered in an ADIT exam, and
the standard of answer required.
Past papers, suggested answers and Examiners
reports for previous ADIT exams can be
accessed from the ADIT website at:
www.adit.org.uk/pastpapers
In addition, the following resources are
available to all ADIT students and Affiliates to
assist with study towards the exams, research
towards an ADIT thesis, or any other research
or professional development:
CIOT Library
The Tony Arnold Library is housed as part of the
law collection of Kings College London, located
on Chancery Lane in central London. For further
information please visit the Tony Arnold Tax
Library webpage at:
www.tax.org.uk/members/member-services/
library
IBFD Library
The IBFD offer a comprehensive and
inexpensive public library service. For more
information please visit the IBFD Library
website at:
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Examination Results
Under ordinary circumstances, results will be
issued approximately eight weeks following the
date of the examination and approximately four
months after the submission of a thesis.
Certificates
Upon successful completion of the ADIT exams
(or completion of two exams and a thesis),
candidates will receive a certificate. Candidates
will also be invited to the awards ceremony held
towards the end of the year.
Individual certificates are also available for
candidates who complete Paper 1 Principles
of International Taxation and Paper 3.03
Transfer Pricing option. Candidates will need to
apply for certificates via the website after they
have passed the examination. There is a fee of
15 for the certificate. Please visit the website
for more information.
Affiliates
Candidates who successfully complete the ADIT
exams (or complete two exams and a thesis)
and are not already a member of the Chartered
Institute of Taxation (CIOT) are invited to
become an International Tax Affiliate of the
Chartered Institute of Taxation. Candidates
who successfully complete the ADIT exams (or
complete two exams and a thesis) and are not
already a member of the Chartered Institute
of Taxation (CIOT) are invited to become
International Tax Affiliates of the Chartered
Institute of Taxation. Affiliates of the Chartered
Institute of Taxation are entitled to a number of
valuable benefits.
More information can be found at:
www.adit.org.uk/affiliate
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Further Information
Permitted Texts and Calculators
Pocket calculators (except those with an
alphanumeric keyboard) may be brought into
the examination.
Candidates are also allowed to bring into the
examination hall the publications listed below,
for each ADIT exam paper.
Candidates are reminded that the permitted
texts should be used as reference materials
only. Marks are not awarded for reciting or
paraphrasing sections of text, but for analysis
and understanding of the issues presented in
each question.
For Paper 1
OECD, Committee on Fiscal Affairs. Transfer
Pricing Guidelines for Multinational Enterprises
and Tax Administrations (Paris: OECD, 2010)
[ISBN: 9789264090330]
Available from the OECD online bookshop:
www.oecdbookshop.org
Van Raad, K. Materials on International and EU
Tax Law. Volume 1 (Leiden: International Tax
Centre, latest edition) [ISBN: 9789081583329]
Available from the International Tax Centre at
Leiden University:
W: www.itc-leiden.nl
E: b.bosman@itc-leiden.nl
Or available from Wildy & Sons:
www.wildy.com
For Paper 2
2.01 Australia option
Deutsch, R. et al. The Australian Tax Handbook
2014 (Thomson Reuters Australia, 2014) [ISBN:
978086460845]
Available from Thomson Reuters:
www.thomsonreuters.com.au
2.02 China option
CCH. China Master Tax Guide 2013-2014 (CCH,
2013) [ISBN: 9789881221636]
Available from CCH:
www.cch.co.uk
Zhang, X. Law and Practice of International Tax
Treaties in China (Wildy, Simmonds and Hill
Publishing, 2003) [ISBN: 9781898029625]
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For Paper 3
3.01 EU Direct Tax option
Van Raad, K. Materials on International and EU
Tax Law. Volume 2 (Leiden: International Tax
Centre, latest edition) [ISBN: 9789081583329]
Available from the International Tax Centre at
Leiden University:
W: www.itc-leiden.nl
E: b.bosman@itc-leiden.nl
Or available from Wildy & Sons:
www.wildy.com
3.02 EU VAT option
There are no permitted texts for this exam.
3.03 Transfer Pricing option
OECD, Committee on Fiscal Affairs. OECD Model
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Courses of Study
The course providers listed below offer a wide
range of programmes covering, or relevant to,
various areas of the ADIT syllabus.
Please note that the CIOT does not control or
supervise any of these courses and is in no way
responsible for their content or conduct. Course
providers are listed alphabetically within each
category.
The latest ADIT course provider listings can be
found on the website at
www.adit.org.uk/courses
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Further information:
Globaltraining, 46 Makedonitissas Avenue, PO
Box 24005, Nicosia 1700, Cyprus
T: +357 22841500 (Cyprus) or +30 210 672 2868
(Greece) or +40 21 3128811 (Romania)
E: info.cy@globaltraining.org or
info.gr@globaltraining.org or
info.ro@globaltraining.org
W: www.globaltraining.org/programme/adit
International Bureau of Fiscal Documentation
(various countries)
IBFD International Tax Training offers a wide
range of courses and workshops on various
topics in international taxation, including tax
treaties, corporate taxation, tax planning,
transfer pricing, European taxation and
European VAT. Offered in a choice of formats
such as open (face-to-face) courses at various
locations around the world, tailored courses for
your organisation at a location of your choice,
or interactive online courses, these provide a
solid grounding for topics within the following
ADIT papers:
Paper 1
Paper 3.01 EU Direct Tax option
Paper 3.03 Transfer Pricing option
Paper 3.05 United States option
On submission of a CIOT membership or ADIT
student number, a 20% discount will be applied
to all open and online courses. For information
about early registration discounts on open
courses, please refer to the IBFD website.
The Transfer Pricing Study guide is available
online and designed to build transfer pricing
expertise. The contents and structure of the
study guide are based specifically on the Paper
3.03 Transfer Pricing option syllabus. Please
note: this is not an online course.
Further information:
T: +31 20 554 0160
F: +31 20 620 9397
E: taxcourses@ibfd.org
W: www.ibfd.org/Courses/CIOT-s-AdvancedDiploma-International-Taxation
For Transfer Pricing Study Guide information:
www.ibfd.org/Training/Transfer-Pricing-StudyGuide
Irish Tax Institute (Ireland)
The Irish Tax Institute is the leading provider
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F: +34 915610113
E: informacio.centro@garrigues.com
W: www.centrogarrigues.com
International Management Forum
(Netherlands)
International Management Forum (IMF) is an
independent publisher of distance learning
courses in transfer pricing, relevant to the Paper
3.03 Transfer Pricing option paper.
The Transfer Pricing course will focus on major
transfer pricing issues and concerns that all
professionals involved in the complex area
of transfer pricing will face, such as business
restructuring and valuation; transfer pricing
legislation and guidelines; documentation
requirements per region and per country;
transfer pricing project and risk management;
transfer pricing (pre-)controversy management;
design and development of a transfer pricing
policy; types of intercompany transactions;
Intellectual Property; and customs.
The unique Transfer Pricing and Intellectual
Property course looks at intangibles from
the complementary perspectives of transfer
pricing and valuation. It provides a framework
in order to capture the various characteristics
of Intellectual Property. It also covers the
methods that have been provided by the OECD
to establish arms length pricing or valuation of
intra-group transactions of Intellectual Property,
as well as the practical implementation of these
methods.
2015 course dates:
15 January 2015
19 February 2015
19 March 2015
16 April 2015
21 May 2015
18 June 2015
16 July 2015
20 August 2015
17 September 2015
15 October 2015
19 November 2015
17 December 2015
Further information:
IMF Academy, Rechtestraat 59, 5611 GN
Eindhoven, Netherlands
T: +31 40 246 0220
E: info@imfacademy.com
W: www.imfacademy.com
Quorum Training (United Kingdom)
Quorum Training offers courses relevant for:
Paper 1
Paper 2.09 United Kingdom option
Quorums courses are delivered in the style of a
workshop rather than a lecture. The number of
attendees is limited to 15, enabling the lecturer
to tailor the content of the course to match
delegates expectations and the level of prior
knowledge.
The workshops are supported by
comprehensive course materials, incorporating
case studies and practical exercises, which are
a helpful way of confirming understanding of
the course content. The content of all Quorum
Training courses is continually reviewed and
updated for legislative changes.
2014-15 course dates:
International Tax Planning - Part 1
23 October 2014
3 March 2015
9 November 2015
International Tax Planning - Part 2
27 October 2014
27 April 2015
10 December 2015
Further information:
Quorum Training, Best House, Grange Business
Park Enderby Road, Whetstone, Leicester, LE8
6EP, United Kingdom
T: 0844 873 2121 (UK only) or +44 (0)116 258
1207
E: enquiries@quorumtraining.co.uk
W: www.quorumtraining.co.uk
Tax Academy of Singapore (Singapore)
The Tax Academy of Singapore offers courses
relevant to the following ADIT papers:
Paper 1
Paper 2.08 Singapore option
Paper 3.03 Transfer Pricing option
Please refer to the Tax Academys website
www.taxacademy.sg for 2014 course dates.
Further information:
Tax Academy of Singapore, 55 Newton Road
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University Courses
Bournemouth University (UK)
Bournemouth University offers courses relevant
to Paper 1.
Further information:
askBU Enquiry Service, Bournemouth
University, Royal London House, Christchurch
Road, Bournemouth, BH1 3LT, United Kingdom
T: +44 (0)1202 961 916
E: askBUenquiries@bournemouth.ac.uk
Central Asian Tax Research Center, KIMEP
University (Kazakhstan)
The Central Asian Tax Research Center, in
cooperation with the Executive Education
Center at KIMEP University, offers courses
covering the following ADIT papers (with the
appropriate preparatory courses in brackets):
Paper 1 (International Tax Law)
Paper 2 Thesis option (Tax Law in
Kazakhstan)
Paper 3.03 Transfer Pricing option
(Taxation of Multinational Enterprises)
Further information:
International Tax Center Leiden, Rapenburg 65,
2311 GJ Leiden, Netherlands
T: +31 71 751 0129 or +31 71 751 0130
F: +31 71 751 0131
E: coordination@itc-leiden.nl
W: www.itc-leiden.nl
Further information:
LLM Coordinator or Diploma Course
Administrator, Centre for Commercial Law
Studies, School of Law, Queen Mary University
of London, 67-69 Lincolns Inn Fields, London,
WC2A 3JB, United Kingdom
T: +44 (0)20 7882 8092 or +44 (0)20 7882 8093
E: llmadmin@qmul.ac.uk or
ccls-pgdip@qmul.ac.uk
Texas A&M University (USA)
Lorraine Eden, Professor of Management
at Texas A&M University, offers an oncampus, semester-long graduate seminar on
International Transfer Pricing as part of the Tax
Track in the Texas A&M Professional Program
in Accounting. Lorraine also offers three-day
executive training courses for small groups
through 86 Pillars, designed specifically for the
Paper 3.03 Transfer Pricing option paper.
Further information:
Prof Lorraine Eden, Professor of Management,
Mays Business School, Texas A&M University,
4221 TAMU, College Station, TX 77843-4221,
USA
T: +1 979 693 1626
E: leden@tamu.edu
W: mays.tamu.edu or www.voxprof.com
LinkedIn: www.linkedin.com/in/
transferpricingaggies
University of Edinburgh (UK)
Edinburgh Law School, University of
Edinburgh offers an online course, Principles
of International Taxation, that can be used to
prepare for Paper 1.
The online course can be studied as a standalone credit course or as a module as part of an
LLM degree or Postgraduate Certificate in Law.
Edinburgh Law School also offers on-campus
courses in Principles of International Taxation
and Principles of European Taxation, which
between them covers the syllabus for the
following ADIT papers:
Paper 1
Paper 3.01 EU Direct Tax option
2014 course dates:
September 2014
Further information:
Ms Sandra Eden, Edinburgh Law School,
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