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PROSPECTUS

2018

ADIT 1
CONTENTS

INTRODUCTION............................................................................................. 3

THE ADIT STRUCTURE................................................................................... 4


KEY DATES AND DEADLINES................................................................... 5
FEES........................................................................................................ 5

ACADEMIC BOARD........................................................................................ 6

EXAM ENTRY AND EXTENDED ESSAY REGISTRATION.................................. 8


EXAM CENTRES...................................................................................... 8
2018 EXAM DATES.................................................................................. 9

THE ADIT MODULES.................................................................................... 10


PRINCIPLES OF INTERNATIONAL TAXATION.......................................... 11
JURISDICTION MODULES...................................................................... 12
THEMATIC MODULES............................................................................ 15
EXTENDED ESSAY OPTION.................................................................... 17
FURTHER INFORMATION....................................................................... 18
STUDENT RESOURCES.......................................................................... 19

CERTIFICATES AND AWARDS...................................................................... 20

INTERNATIONAL TAX AFFILIATES............................................................... 22

COURSE PROVIDERS................................................................................... 25

ABOUT THE CIOT......................................................................................... 38

2 ADIT
INTRODUCTION

It’s never been a more exciting time to be a tax practitioner. In an ever


more connected world, tax professionals have to stay on top of their
game to take advantage of the challenges and opportunities that today’s
business offers. But how do you make sure you stand out?

Give yourself a clear advantage with ADIT

Students are welcomed from all parts of the world, and ADIT has been
pursued in over 110 countries and in every continent around the globe.
There are significant benefits in having an internationally recognised
qualification in international taxation and the ADIT exams, which are sat
in English, also enable candidates across the world to demonstrate their
ability in the language of international business.

ADIT is accredited by the Chartered Institute of Taxation (CIOT), the


leading professional body in the United Kingdom dedicated to taxation
(see page 38).

ADIT 3
THE ADIT STRUCTURE

MANDATORY EXAM: CHOOSE ANY TWO OPTIONS:


PRINCIPLES OF INTERNATIONAL TAXATION AUSTRALIA IRELAND
BRAZIL MALTA
CHINA SINGAPORE
CYPRUS TRANSFER PRICING
EU DIRECT TAX UNITED KINGDOM
EU VAT UNITED STATES
HONG KONG UPSTREAM OIL & GAS
INDIA
EXTENDED ESSAY ON A TAX SPECIALISM OF YOUR
CHOICE

For more information on the modules, and to view the syllabi, please visit www.adit.org.uk/syllabus.

Extended essay
In place of one of the exam options, candidates may submit an extended essay consisting of 15,000 to
20,000 words on any aspect of international taxation (subject to approval).

Exams held twice a year


All modules are examined each June. The most popular modules are also examined in December.

Upon completion of ADIT


Holders of the ADIT qualification are entitled to use the designatory letters “ADIT” after their name,
and will receive an ADIT qualification certificate (see page 20), together with an invitation to a CIOT
Admission Ceremony.

ADIT is a free-standing qualification which will not give the right to membership of the Chartered
Institute of Taxation. However, ADIT holders may apply to become an ‘International Tax Affiliate of the
Chartered Institute of Taxation’ (see page 22).

ADIT holders will be awarded a credit (on application) for the Advanced Corporation Tax Advisory
Paper of the CIOT’s Chartered Tax Adviser (CTA) qualification, providing the United Kingdom option
was completed during their ADIT studies. The credit will be valid for five exam sessions following the
candidate’s first sitting of a CTA written tax paper. For more information about the CTA qualification,
please visit www.tax.org.uk/ctaqualification.

4 ADIT
Registration as an ADIT
student
ADIT students are welcomed from all parts of the The ADIT Committee reserves the right to
world, and the only pre-condition for registration refuse or cancel any application for registration
is the possession of an email address. as a student without assigning any reason to
the refusal or cancellation; a full refund of the
New students should aim to be registered by student registration fee will be issued.
30 November if they wish to sit an exam the
following June (and 31 May if they wish to sit an In the event that a student seeks to cancel
exam the following December). However, student the registration, the student registration fee is
registration will remain possible up to the end refundable for a period of two weeks from the
of January for students planning to sit exams in date of the registration application, minus an
June, and the end of July for students planning administration fee. After this time, the student
to sit December exams. Entry for the exams is a registration fee is non-refundable.
separate procedure.

Key dates and deadlines


The following dates apply to the June 2018 exam The following dates apply to the December 2018
session: exam session:

• 31 December 2017 Deadline for students to • 29 June 2018 Deadline for students to request
request additional exam centre additional exam centre
• 31 January 2018 Student registration deadline • 31 July Student registration deadline
• 28 February Exam entry deadline (entries • 12 September Exam entry deadline (entries
received after this date are subject to £100 received after this date are subject to £100
late entry fee) late entry fee)
• 30 March Deadline for late entries • 28 September Deadline for late entries
• 12-14 June Exams take place • 11-13 December Exams take place
• 9 August Notification of results via email • 7 February 2019 Notification of results via
(20.00 BST) email (20.00 GMT)

Fees
Student registration fee: £200
Exam entry fee (per exam)*: £185
Extended Essay registration fee: £185

*Exam entries received during the late entry


period will be subject to an additional £100 late
fee.

Fees are correct at the time of publication,


however ADIT fees are subject to annual review
and may change over time.

Register today at
www.adit.org.uk/studentregistration
ADIT 5
ACADEMIC BOARD

The ADIT standard is supervised by an Academic Board of distinguished international tax practitioners.
The Academic Board reflects the diverse ADIT community, with membership from a range of different
countries and international tax backgrounds.

The following members comprise the Academic Board:

Dr John Avery Jones Prof. Luís Eduardo Schoueri


Pump Court Tax Chambers and Retired Judge of University of São Paulo
the UK Upper Tribunal (Tax & Chancery Chamber)
Dr Partho Shome
Prof. Philip Baker Ministry of Finance, Government of India
University of Oxford
Prof. Kees Van Raad
Malcolm Gammie University of Leiden
London School of Economics
Jefferson VanderWolk
Dr Zhu Qing OECD Centre for Tax Policy and Administration
Renmin University of China
Prof. Richard Vann
University of Sydney

Academic Board meetings are chaired by:

Jim Robertson
VP Tax Americas, Shell (retired)

110 36 1,200
Over 110 countries Average age is 36 Over 1,200 firms
represented with years with many and organisations
ADIT people on mid-senior to senior employ ADIT people
every continent level professionals around the world
using it as a means
of benchmarking
their expertise

6 ADIT
GLOBAL
CHALLENGING
PRACTICAL
VALUED
RECOGNISED
UNIQUE
UP-TO-DATE
STRUCTURED

ADIT is an essential qualification for


international tax practitioners.

Joao Araujo ADIT


Lawyer, Telles de Abreu Advogados
Portugal
EXAM ENTRY AND
EXTENDED ESSAY
REGISTRATION

Exam entry
It is the responsibility of candidates to enter for All exam entries are normally acknowledged via
ADIT exams. Key dates and deadlines can be email, within ten working days. Candidates should
found on page 5. Exam entry should be made email or telephone if this is not received.
online via the ADIT website, or in exceptional
circumstances an exam entry form can be Exam entries arriving after the deadline cannot be
submitted manually. Exam entry forms are guaranteed, and will be subject to an additional
available upon request. Employers registering and £100 late fee.
paying for several employees should contact the
Education Team in advance.

Exam centres
To provide flexibility to ADIT exam candidates, requests received after this date will be rejected.
the CIOT offers exam centres in locations around Candidates entering to sit ADIT exams at a special
the world. Centres in the most popular ADIT exam centre will need to pay an additional
locations are designated as regular exam centres, hosting fee directly to the centre. Please note
for which all exam centre costs are included in that hosting fees may vary widely depending
the ADIT exam entry fee. In addition, a range of on local costs and factors, are at the discretion
special exam centres is available to candidates of each special exam centre, and may still be
wishing to sit in locations where there are fewer charged in the event of a candidate’s withdrawal
ADIT students. from an exam for which the candidate has
registered.
Requests for additional exam centres are
considered ahead of each ADIT exam session, The CIOT strives to provide the best possible
and approved subject to a number of factors exam conditions for its students. However, the
determined by the CIOT. CIOT cannot take responsibility for circumstances
or events outside its control which occur at
Regular exam centres are available in June exam venues during the period of the exam,
2018 in the following countries and territories: for example external noise, climate conditions,
Brazil, China, Cyprus, Egypt, Greece, Hong Kong, industrial action affecting travel, etc.
Hungary, India (Delhi and Mumbai), Indonesia,
Ireland, Kazakhstan, Kenya, Luxembourg, Malta, More information about ADIT exam
Mauritius, Nigeria, Romania, Singapore, Slovakia, centres can be found on the website at:
Spain, Switzerland, the UAE, Uganda, the UK, and www.adit.org.uk/examcentres
the USA (New York).

A provisional list of special exam centres for


June 2018 will be published on the website at
www.adit.org.uk/examcentres, on 31 October
2017. Additional special exam centres for the
June 2018 exam session can be requested up
until 31 December 2017; any new exam centre

8 ADIT
2018 exam dates
Exams for the June 2018 session will take place Exams for the December 2018 session will take
on the following dates: place on the following dates:

12 June 2018 11 December 2018


Principles of International Taxation Principles of International Taxation

13 June 2018 12 December 2018


Jurisdiction modules Jurisdiction modules
• 2.01 – Australia Paper 2.09 – United Kingdom
• 2.02 – China
• 2.03 – Cyprus 13 December 2018
• 2.04 – Hong Kong Thematic modules
• 2.05 – India • 3.01 – EU Direct Tax
• 2.06 – Ireland • 3.02 – EU VAT
• 2.07 – Malta • 3.03 – Transfer Pricing
• 2.08 – Singapore
• 2.09 – United Kingdom
• 2.10 – United States
• 2.11 – Brazil

14 June 2018
Thematic modules
• 3.01 – EU Direct Tax
• 3.02 – EU VAT
• 3.03 – Transfer Pricing
• 3.04 – Upstream Oil and Gas

Withdrawal from the exams


ADIT students tend to lead busy lives, in many Candidates who withdraw less than 14 days
cases combining their ADIT learning with full-time before the first exam of the session forfeit the full
tax careers or academic study, and therefore may fee.
not be able to sit an exam for which they have
registered. Alternatively, candidates can request a refund
up to 14 days after the date they submitted the
The policy regarding ADIT exam withdrawal and exam entry. The following administration fee will
deferral, including the fees which may apply, be deducted from the amount refunded:
depends on the timing of the application for • £15 per paper – if the exam entry application
withdrawal and the reasons for the request. was received before the exam entry deadline
• £30 per paper – if the exam entry application
Candidates have until 14 days after the exam was received during the late entry period
entry closing date (or 14 days after the late exam
entry closing date for candidates who enter Candidates who do not attend an exam for which
during the late entry period) to request a deferral they have registered at a special exam centre
to an available session within the following twelve may still be charged the exam hosting fee, or a
months. cancellation fee set at the discretion of the exam
centre, and may not be permitted to sit further
Candidates who request to defer the entry after ADIT or other CIOT exams until any outstanding
this date, but 14 days or more before the first fees have been paid.
exam of the session, carry forward one half of
the entry fee to an available session within the More information can be found on the website
following twelve months. at: www.adit.org.uk/withdrawal

ADIT 9
THE ADIT MODULES

Format
ADIT is assessed in a modular format and is Candidates may enter to sit exams for up to three
awarded when all required modules have been modules in a single exam session, or attempt the
completed. If a candidate passes any of the modules in separate exam sessions, one at a time.
ADIT modules, the pass will remain valid for the
next five years. If the entire qualification is not International tax practitioners are expected to be
completed within five years then the candidate able to apply their skills to multiple tax regimes
may re-register as an ADIT student but will have and areas, and candidates may demonstrate this
to take and pass any modules which were passed ability by selecting any two of the available exam
more than five years previously. options within the Jurisdiction and Thematic
categories.
To achieve the ADIT qualification, candidates
are required to complete three modules: the Jurisdiction modules are designed to test
mandatory Principles of International Taxation candidates’ detailed knowledge of a tax
exam, and any two modules from the range of jurisdiction. Thematic modules are designed to
optional exam modules (although an extended test a detailed knowledge of international tax
essay may be completed in place of one of these issues in a specific area of taxation.
exams). Further details can be found on page 17.

Sitting ADIT exams


Each exam taking place during the June 2018 If you wish to sit an on-screen exam, you will
exam session can be sat either as a handwritten need to install the on-screen exam software onto
exam or as a typed exam, using our on-screen your device in advance, and bring your device to
exam system. If you wish to sit using the on- the exam venue on the day of the exam.
screen exam system, you will need to select this
option at the time of your exam entry. Full information about on-screen
exams can be found on the website at
Exams taking place during the December 2018 www.adit.org.uk/onscreen.
exam session are available as on-screen exams
only.

View the full syllabus at


www.adit.org.uk/syllabus
10 ADIT
PRINCIPLES OF
INTERNATIONAL TAXATION

3 hours plus 15 minutes reading time


This module is based on the OECD Model The exam consists of two parts. Part A consists of
Convention, and is compulsory for all candidates. five essay-type questions worth 25 marks each.
The focus is on key issues such as Principles of Part B consists of two scenario-type questions
International Tax Law, Residence, Double Taxation worth 25 marks each. Candidates are required to
Conventions and Treaty interpretation, transfer answer four questions in total, including at least
pricing, the work of the OECD and international one question from each part.
tax avoidance. Please see the Syllabus for full
details. This exam is offered in the June and December
exam sessions.
Candidates who pass this exam are eligible to
apply for a standalone certificate. Please see
page 20 for more information.

ADIT 11
JURISDICTION MODULES

3 hours plus 15 minutes reading time


Candidates are expected to have detailed
knowledge of a country’s tax regime regarding
international tax matters.

Available in the following optional modules:


2.01 – Australia 2.03 – Cyprus
This module covers the structure of the Australian This module covers the structure of the Cypriot
tax system with particular emphasis on Income tax system with particular emphasis on Income
Tax, Fringe Benefits Tax and Goods and Services Tax, Capital Gains Tax and Value Added Tax, and
Tax. Please see the Syllabus for full details. topics such as the Cyprus Double Taxation Treaty
Network, reorganisations and BEPS. Please see
The exam consists of three parts. Part A consists the Syllabus for full details.
of two mandatory questions worth 25 marks
each. Part B consists of two questions worth 20 The exam consists of three parts. Part A consists
marks each, of which candidates are required of two mandatory questions worth 25 marks
to answer one. Part C consists of four questions each. Part B consists of one mandatory question
worth 15 marks each, of which candidates are worth 20 marks. Part C consists of four questions
required to answer any two. worth 15 marks each, of which candidates are
required to answer any two.
This exam is offered in the June exam session.
This exam is offered in the June exam session.
2.02 – China
This module covers the structure of the Chinese 2.04 – Hong Kong
tax system with particular emphasis on Individual This module covers the Hong Kong income tax
Income Tax, Enterprise Income Tax, and inbound system as it affects individuals and corporations,
and outbound investment taxes. Please see the with particular emphasis on international
Syllabus for full details. trading, and includes various special categories of
taxpayer, tax administration, double tax relief and
The exam consists of three parts. Part A consists tax planning. It also covers Hong Kong stamp duty.
of two mandatory questions worth 25 marks Please see the Syllabus for full details.
each. Part B consists of one mandatory question
worth 20 marks. Part C consists of four questions The exam consists of three parts. Part A consists
worth 15 marks each, of which candidates are of two mandatory questions worth 25 marks
required to answer any two. each. Part B consists of one mandatory question
worth 20 marks. Part C consists of four questions
This exam is offered in the June exam session. worth 15 marks each, of which candidates are
required to answer any two.

This exam is offered in the June exam session.

12 ADIT
2.05 – India 2.07 – Malta
This module covers the structure of the Indian This module covers the structure of the Maltese
taxation system with particular emphasis on tax system with particular emphasis on Income
income tax (including income tax on capital gains) Tax, Income Tax on capital gains, Property Transfer
and wealth tax, and addresses tax jurisdiction Tax, Duty on Documents and Transfers, and VAT.
(including territoriality), taxation of individuals, Please see the Syllabus for full details.
taxation of companies, tax planning, use of tax
treaties, tax procedures, withholding taxes, and The exam consists of three parts. Part A consists
tax administration. Please see the Syllabus for full of two mandatory questions worth 25 marks
details. each. Part B consists of one mandatory question
worth 20 marks. Part C consists of four questions
The exam consists of three parts. Part A consists worth 15 marks each, of which candidates are
of two mandatory questions worth 25 marks required to answer any two.
each. Part B consists of two questions worth 20
marks each, of which candidates are required This exam is offered in the June exam session.
to answer one. Part C consists of five questions
worth 15 marks each, of which candidates are 2.08 – Singapore
required to answer any two. This module covers the main tax issues typically
encountered by individuals and global businesses
This exam is offered in the June exam session. operating in a territorial-based taxation economy
that is highly dependent on international trade.
2.06 – Ireland The topics serve to highlight tax planning
This module covers the Irish personal, corporate opportunities in cross border activities. GST
and indirect taxes in an international context. planning is being seen as a vital tool in shaping
It also covers double tax relief, reorganisations, corporate competitiveness as the state increases
transfer pricing, cross border issues and anti- its dependence on it as a stable source of tax
avoidance. Please see the Syllabus for full details. revenue. Please see the Syllabus for full details.

The exam consists of three parts. Part A consists The exam consists of three parts. Part A consists
of two mandatory questions worth 25 marks of two mandatory questions worth 25 marks
each. Part B consists of two questions worth 20 each. Part B consists of one mandatory question
marks each, of which candidates are required worth 20 marks. Part C consists of four questions
to answer one. Part C consists of four questions worth 15 marks each, of which candidates are
worth 15 marks each, of which candidates are required to answer any two.
required to answer any two.
This exam is offered in the June exam session.
This exam is offered in the June exam session.

ADIT 13
2.09 – United Kingdom 2.11 – Brazil
This module covers areas such as UK CFC This module covers the international tax aspects
legislation, double tax relief, thin capitalisation, of the Brazilian tax regime, with particular
reorganisations, transfer pricing, application of focus on the concept of tax jurisdiction and the
corporation tax to cross-border situations and territoriality principle, the taxation of individuals,
anti-avoidance provisions. Please see the Syllabus companies and non-residents, tax planning, and
for full details. Brazil’s tax treaty network. Please see the Syllabus
for full details.
The exam consists of three parts. Part A consists
of two mandatory questions worth 25 marks The exam consists of three parts. Part A consists
each. Part B consists of two questions worth 20 of two mandatory questions worth 25 marks
marks each, of which candidates are required each. Part B consists of two questions worth 20
to answer one. Part C consists of five questions marks each, of which candidates are required
worth 15 marks each, of which candidates are to answer one. Part C consists of four questions
required to answer any two. worth 15 marks each, of which candidates are
required to answer any two.
This exam is offered in the June and December
exam sessions. This exam is offered in the June exam session.

2.10 – United States


This module covers in detail the federal income
tax, with particular emphasis on inbound and
outbound cross-border situations, US tax treaties,
transfer pricing and cross-border mergers and
acquisitions. It also covers the basic rules of, and
cross-border issues in, the federal estate tax, the
federal gift tax, and state and local taxes. Please
see the Syllabus for full details.

The exam consists of three parts. Part A consists


of two mandatory questions worth 25 marks
each. Part B consists of one mandatory question
worth 20 marks. Part C consists of four questions
worth 15 marks each, of which candidates are
required to answer any two.

This exam is offered in the June exam session.

14 ADIT
THEMATIC MODULES

3 hours plus 15 minutes reading time


Candidates are expected to have a detailed
knowledge of international tax issues concerning
a specific area of taxation, or a transnational
grouping such as the EU, and should be able
to answer questions on international tax in
relation to the chosen subject. This may require
awareness of multiple countries’ tax systems, to
the extent that those systems interact with the
chosen area of taxation.

Available in the following optional modules:


3.01 – EU Direct Tax option 3.02 – EU VAT option
This module examines the impact of European This module examines the European Union Law
Union Law on all aspects of direct taxation for on Value Added Tax (VAT) which governs the
all Member States. The paper includes the VAT system in all Member States. The paper
background to EU Law in the Treaties, and the includes the fundamental concepts of EU Law, the
role of the various EU institutions. Please see the provisions of the Principal VAT Directive and other
Syllabus for full details. EU VAT legislation, and the application of EU Law
by the Court of Justice in decided cases. Please
The exam consists of three parts. Part A consists see the Syllabus for full details.
of two mandatory questions worth 25 marks
each. Part B consists of two questions worth 20 The exam consists of three parts. Part A consists
marks each, of which candidates are required of two mandatory questions worth 25 marks
to answer one. Part C consists of five questions each. Part B consists of one mandatory question
worth 15 marks each, of which candidates are worth 20 marks. Part C consists of four questions
required to answer any two. worth 15 marks each, of which candidates are
required to answer any two.
This exam is offered in the June and December
exam sessions. This exam is offered in the June and December
exam sessions.

ADIT 15
3.03 – Transfer Pricing option 3.04 – Upstream Oil and Gas option
This module covers the fundamentals of transfer This module examines the taxation of upstream
pricing based on the OECD model. The paper oil and gas operations in an international context.
will focus on transfer pricing methods, the arm’s The paper addresses fundamental tax issues
length principle, comparability, compliance within the oil and gas sector, including a number
issues and avoiding double taxation and dispute of country examples, permanent establishments
resolution. Please see the Syllabus for full details. and transfer pricing methods, the taxation of
intellectual property, mergers and acquisitions,
Candidates who pass this exam are eligible to financing and trading activities within the sector.
apply for a standalone certificate. Please see Please see the Syllabus for full details.
page 20 for more information.
The exam consists of three parts. Part A consists
The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks
of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20
each. Part B consists of two questions worth 20 marks each, of which candidates are required
marks each, of which candidates are required to answer one. Part C consists of four questions
to answer one. Part C consists of five questions worth 15 marks each, of which candidates are
worth 15 marks each, of which candidates are required to answer any two.
required to answer any two.
This exam is offered in the June exam session.
This exam is offered in the June and December
exam sessions.

16 ADIT
EXTENDED ESSAY
OPTION

In place of one exam module


Candidates have the option of writing an If a candidate wishes to submit an extended
extended essay (effectively a dissertation or essay instead of a Thematic exam, the topic of
thesis), as an alternative to one Jurisdiction or the extended essay should relate to some aspect
Thematic exam module. The tax jurisdiction or of international tax as it affects a specific sector,
area covered by the extended essay must differ area of taxation, or transnational grouping such
from that of the exam selected by the candidate as the EU.
for the remaining option module.
Prior to commencing work on an extended essay,
The extended essay must be between 15,000 and candidates must have an extended essay proposal
20,000 words and must focus on international form approved. The extended essay must be
taxation. submitted within three years of approval being
given.
If a candidate wishes to submit an extended
essay instead of a Jurisdiction exam, the topic of Full guidance notes are included in the Syllabus.
the extended essay should relate to some aspect
of international tax primarily concerning one or
more tax jurisdiction.

Find out more at


www.adit.org.uk/extendedessay
ADIT 17
FURTHER INFORMATION

Permitted text regulations


All publications brought into an ADIT exam should older editions will also be permitted, provided
be bound, original versions from the publisher. they adhere to the regulations regarding
Underlining, sidelining and highlighting are permitted texts. Please note that such editions
permitted. Annotation, the use of post-it notes will not include more recent legislation.
and tagging are not permitted. Candidates who
are unable to obtain a bound copy of a permitted All exams are set assuming the candidate has the
text, or have any other queries relating to the most recent edition indicated in the Syllabus.
permitted text regulations, should contact the
Education Team at info@adit.org.uk. No other written material will be permitted.

Candidates are encouraged to use the latest Candidates are expected to be aware of the
available editions of the permitted texts; however standard of questions set in the ADIT exams.

Permitted exam materials


Candidates are allowed to use certain texts as paraphrasing sections of text, but for analysis and
reference materials during each ADIT exam. A understanding of the issues presented in each
full list of permitted texts for each ADIT exam can question.
be found in the Syllabus, or on the website at
www.adit.org.uk/candidateinstructions (the list Pocket calculators (except those with an
of permitted texts is updated annually). alphanumeric keyboard) may also be brought into
ADIT exams.
Candidates are reminded that the permitted
texts should be used as reference materials
only. Marks are not awarded for reciting or

Exam results
Under ordinary circumstances, results will be
issued approximately eight weeks following the
date of the exam and approximately four months
after the submission of an extended essay.

Exam results publication dates for ADIT exams


taking place in 2018 can be found on page 5.

18 ADIT
STUDENT RESOURCES

All ADIT students are advised to refer to past CIOT Library


papers, suggested answers and Examiners’ The Tony Arnold Library is housed as part of the
reports for each module selected, as these law collection of King’s College London, located
can be used to provide an idea of the types of on Chancery Lane in central London. For further
questions to be answered in an ADIT exam, and information please visit the Tony Arnold Tax
the standard of answer required. Library webpage at: www.tax.org.uk/members/
member-services/library
Past papers, suggested answers and
Examiners’ reports for previous ADIT exams IBFD Library
can be accessed from the ADIT website at: The IBFD offer a comprehensive and inexpensive
www.adit.org.uk/pastpapers public library service. For more information
please visit the IBFD Library website at:
In addition, the following resources are available www.ibfd.org/Library
to all ADIT students and Affiliates to assist with
study towards the exams, research towards an
ADIT extended essay, or any other research or
professional development:

View the full list at


www.adit.org.uk/studentresources
ADIT 19
CERTIFICATES AND
AWARDS

Certificates
Upon successful completion of the ADIT Candidates who have passed either the Principles
exams (or completion of two exams and an of International Taxation or Transfer Pricing
extended essay), candidates will receive an module may apply for a standalone certificate
ADIT qualification certificate together with an recognising achievement of that module only.
invitation to a CIOT Admission Ceremony. Candidates will need to apply for certificates via
the website after they have passed the module.
Modular certificates are also available for There is a fee of £25* for each standalone
candidates who have completed Principles certificate. Please visit the website for more
of International Taxation and any one of the information.
module options. Candidates will need to apply
for certificates via the website after they have * The fee for modular and standalone certificates
passed both modules. There is a fee of £25* for is correct at time of publication. ADIT fees are
the modular certificate. Please visit the website subject to annual review and may change over
for more information. time.

Medals and prizes


The following medals and prize will be available
at the discretion of the ADIT Academic Board for
exam papers or extended essays of a suitable
standard:

• The Heather Self Medal for the best overall • The Wolters Kluwer Prize for the best overall
performance in Principles of International performance in the Transfer Pricing module.
Taxation. • The John Avery Jones Extended Essay
• The International Fiscal Association prize for prize may be awarded to the extended
the best overall performance in Jurisdiction essay candidate who, in the opinion of
modules (excluding the United Kingdom the Academic Board, achieves the highest
module). standard in any calendar year.
• The Raymond Kelly Medal for the best overall
performance in the United Kingdom module.
• The Worshipful Company of Tax Advisers
Medal for the best overall performance in
the Thematic modules (excluding the Transfer
Pricing module).

20 ADIT
GLOBAL
CHALLENGING
PRACTICAL
VALUED
RECOGNISED
UNIQUE
UP-TO-DATE
STRUCTURED

In pursuing ADIT, I have been able


to acquire an understanding of the
structure of treaties which enhances
my professional expertise. The syllabus
includes a strong corporate focus, and has
proved highly relevant to my day-to-day
work at EDF, whilst the freedom to select
a second jurisdiction paper enables me to
develop my expertise across multiple tax
systems

Karen Fisher CTA ADIT


Senior Tax Manager, EDF
United Kingdom

Recipient of the June 2014


Raymond Kelly Medal
INTERNATIONAL TAX
AFFILIATE

Demonstrate your commitment, technical expertise and


employability by becoming an International Tax Affiliate of the
CIOT upon successful completion of ADIT.

ADIT is the leading qualification of its type for international tax professionals,
and it is valued by firms and organisations in industries and sectors across the
world. By becoming an Affiliate, you will enjoy a number of benefits, all of
which contribute to increasing your global recognition.

Benefits Ethics
Professional identity – acquire the status and The CIOT provides a framework of ethical
esteem that comes with affiliation to a premier standards and practical guidelines that every
professional body dedicated to taxation, and Affiliate promotes. CPD/CPE opportunities keep
receive a bespoke Affiliate certificate recognising you up-to-date with international tax issues.
your status within the Institute You will have access to the CIOT’s Ethics and
Professional Standards framework, including
Demonstrate expertise – join the PCRT resources, which can be found online at
online Find an Affiliate directory at www.tax.org.uk/professional-standards.
www.adit.org.uk/findanaffiliate
How do I become an Affiliate?
Recognition in the field – contribute articles to
the monthly journal, Tax Adviser, and ADIT Voice • Register as a student
digest, or become a virtual member of a CIOT • Successfully achieve ADIT by completing
Technical Sub-Committee three modules
• Submit the application form to become an
Global community – join one of our global
International Tax Affiliate
branches including Asia-Pacific, Australasia,
Europe, Hong Kong, Middle East & North Africa, • Meet the annual CPD requirement for
and North America, as well as the UK branch, Affiliates
giving you access to technical and social activities
with like-minded professionals Fees
Resources – receive Tax Adviser • Annual subscription fee: £160
(www.taxadvisermagazine.com), ADIT Voice • First year (if joining on or after 1 July): £80
(www.adit.org.uk/aditvoice), and the CCH weekly
email news service. Gain access to the Tony
Arnold Library at King’s College in London

Find out more at


www.adit.org.uk/affiliate
22 ADIT
GLOBAL
CHALLENGING
PRACTICAL
VALUED
RECOGNISED
UNIQUE
UP-TO-DATE
STRUCTURED

By successfully completing ADIT I was


able to gain the confidence to apply
this technical knowledge of important
topics affecting my clients. My success,
first as an ADIT student and now as an
International Tax Affiliate, has not only
assisted my self-development, but has
helped me to gain significant recognition
as an international tax practitioner

Quang Tran-Trung Phan ADIT


Tax Manager, Grant Thornton
Malaysia

International Tax Affiliate of the


Chartered Institute of Taxation
COURSE PROVIDERS

ADIT-relevant tuition and training is available Please note that the CIOT does not control or
around the world, via a wide range of course supervise any of these courses and is in no way
providers. The courses which they offer can responsible for their content or conduct. The
be an ideal way of supplementing your ADIT course summaries below are provided by each
exam preparation, or simply enhancing your course provider. Course providers are listed
understanding of an international tax topic. alphabetically within each category.

All courses are offered independently of the CIOT. The latest ADIT course provider listings
Courses do not include ADIT exam entry; exam can be found on the website at:
entry enquiries and bookings must be made www.adit.org.uk/courses
directly to the CIOT. Course enquiries, bookings
and payments should be directed to the course If you know of other international tax courses
provider. which are not currently listed, which you would
like to recommend for the benefit of ADIT
students, please contact us at: info@adit.org.uk

Courses specific to ADIT

Altium Training (Greece) Further information:


Altium Training, 260 Kifissias Avenue, 15232,
Comprehensive courses for ADIT are offered in
Athens, Greece
Athens by Altium Training. Altium Training is a
leading quality training organisation, offering
T: +30 210 6899000 or +30 210 6748620
programmes for internationally recognised
E: info@altiumtraining.gr or
professional qualifications to individuals,
eleni.kalyva@altiumtraining.gr
corporations and the government in accounting,
W: www.altiumtraining.gr
business, finance, tax and marketing.

Courses are available for the following modules:


Bloomberg BNA (USA)
• 1 – Principles of International Taxation Bloomberg BNA offers an intensive, 3-day course
• 2.03 – Cyprus for Principles of International Taxation.
• 2 – Extended Essay
• 3.01 – EU Direct Tax Courses covering 2.10 – United States are also
• 3.02 – EU VAT available.
• 3.03 – Transfer Pricing
Further information:
• 3 – Extended Essay
Bloomberg BNA, 1801 S. Bell Street, Arlington, VA
2017-18 course dates: 22202, USA
• 30 September 2017 – 14 May 2018
T: +1 703 341 3500
E: customercare@bna.com

24 ADIT
W: www.bna.com/tax-accounting-t5000 US courses can qualify for CPE credits as DJH
International Tax is an IRS-approved continuing
education provider.
Dakhall Institute (Ghana)
2018 course dates:
Dakhall Institute is the leading provider of UK law, Course dates can be found on the
insurance and tax qualifications in the Ashanti DJH International Tax website.
region, with headquarters in Kumasi, developing
Further information:
the highest calibre of LLB students, tax and
T: +44 (0)1962 458058
Insurance professionals for over four years in
E: deborah@djhinternationaltax.com
Ghana.
W: www.djhinternationaltax.com
Dakhall offers intensive courses, delivered by a
team of leading international tax professionals,
specifically designed for the syllabus of the Global Academy for Mining, Oil and Gas (various
following ADIT modules: countries)

• 1 – Principles of International Taxation The Global Academy for Mining, Oil and Gas is
• 2.09 - United Kingdom headquartered in the UK but offers courses in
• 3.03 - Transfer pricing tax across the whole world, both live and via its
• 3.04 - Upstream oil and gas highly sophisticated online Audio Visual Lecture
Centre, providing students with an interactive
Dakhall provides intensive lectures in April and learning experience.
October every year.

Further information: The comprehensive and intensive courses are


Dakhall Institute, Odeneho Kwadaso-El Shadai delivered by a team of leading international tax
New Site, Kumasi, Ghana professionals and are available for all of the ADIT
modules:
PO Box SN 13, Santasi, Ghana
• 1 – Principles of International Taxation
T: +233 277 835477 • 2.01 – Australia
E: dakhallinstitute@yahoo.com • 2.02 – China
W: www.dakhall.com • 2.03 – Cyprus
• 2.04 – Hong Kong
• 2.05 – India
DJH International Tax (UK) • 2.06 – Ireland
• 2.07 – Malta
DJH International Tax specialises in the provision
• 2.08 – Singapore
of targeted training to form part of students’ ADIT
• 2.09 – United Kingdom
study programmes. Four-day, intensive courses
• 2.10 – United States
take place in London in the Spring and Autumn of
• 3.01 - EU Direct Tax
each year. Live courses are designed to provide
• 3.02 - EU VAT
an excellent opportunity to learn from both the
• 3.03 – Transfer Pricing
tutors and fellow professionals, and focus on
• 3.04 – Upstream Oil and Gas
teaching the topic, rather than simply how to
pass a related exam. Further information:
T: +44 (0)7547 523867
Courses for the following three ADIT modules are
E: shabnum@mogacademy.com
available:
W: www.mogacademy.com/pages/accountancy-
• 1 – Principles of International Taxation and-taxation-qualifications (main page) or visit
• 2.10 – United States the ‘Tutorials’ drop-down menu to view a full list
• 3.03 – Transfer Pricing of online video tutorials.

The courses for Principles of International


Taxation and 2.10 – United States are taught by Globaltraining (various countries)
highly experienced lecturers in international and/
or US taxation. 3.03 – Transfer Pricing is taught by Globaltraining has locations in Cyprus (Nicosia
a team of practising professionals with expertise and Limassol), Greece (Athens), Romania
across the various fields of transfer pricing (Bucharest) and Russia (Moscow), and offers
included in the syllabus and tested in the exam. courses specific to the following ADIT modules:

ADIT 25
• 1 – Principles of International Taxation To check dates for IBFD courses and for
• 2.03 – Cyprus (available in Nicosia and information about early registration discounts
Limassol only) (applicable to classroom courses only), please
• 3.01 – EU Direct Tax (available in Bucharest refer to the IBFD website.
only)
Further information:
• 3.02 – EU VAT
T: +31 (0)20 554 0139
• 3.03 – Transfer Pricing
E: onlinecourses@ibfd.org
As a leading professional training organsiation, W: www.ibfd.org/Courses/CIOT-s-Advanced-
since 1993, Globaltraining is equipped with Diploma-International-Taxation
knowledge, skills and expertise to ensure that the
courses are delivered to a high standard.
Irish Tax Institute (Ireland)
Globaltraining has established state-of-the-art
infrastructure, providing a strong environment The Irish Tax Institute is the leading provider of
for high-quality learning. Courses are designed tax qualifications in Ireland, educating the finest
in such a way as to minimise disruption at work, minds in tax and business for over thirty years,
and include classroom tuition and revision and is the only professional body in Ireland
sessions, live online tuition, and hybrid courses. exclusively dedicated to tax. The Irish Tax Institute
The lecturing team consists of professionals offers bespoke online courses, delivered by a
with hands-on experience of international tax team of leading international tax professionals,
consultancy. specifically designed for the syllabus of three
ADIT modules:
Further information:
Globaltraining, 46 Makedonitissas Avenue, PO • 1 – Principles of International Taxation
Box 24005, 1700, Nicosia, Cyprus • 2.06 – Ireland
• 3.03 – Transfer Pricing
T: +357 22841500 (Cyprus) or +30 210 672 2868
(Greece) or +40 21 3128811 (Romania) All students receive access to Blackboard
E: info.cy@globaltraining.org or Learn, the Irish Tax Institute’s online Learning
info.gr@globaltraining.org or Management System, which includes recorded
info.ro@globaltraining.org lectures, slides, manual and additional study
W: www.globaltraining.org/programme/adit material. Access to the course materials is
provided for one year from date of purchase.
Each course includes an intensive exam
International Bureau of Fiscal Documentation preparation day in May or November, which can
(various countries) be attended in person or viewed as a live webinar
or recorded lecture.
IBFD International Tax Training provides a wide
range of courses and workshops on a choice of Further information:
topics in international taxation, including tax Irish Tax Institute, South Block, Longboat Quay,
treaties, corporate taxation, tax planning, transfer Grand Canal Harbour, Dublin 2, Ireland
pricing, oil and gas, and European VAT.
T: +353 (1) 6631700
They offer interactive online courses, classroom E: jmurphy@taxinstitute.ie
courses held at various locations worldwide, and W: taxinstitute.ie/ProfessionalDevelopment/
courses tailored to your specific needs and held AdvancedDiplomainInternationalTaxationADIT.
at a location of your choice. All of these provide aspx
a solid grounding for topics within the following LinkedIn: www.linkedin.com/groups/4768161
ADIT modules:

• 1 – Principles of International Taxation Malta Institute of Management (Malta)


• 2.02 – China
• 2.10 – United States The Malta Institute of Management offer a
• 3.02 – EU VAT comprehensive course for the following modules:
• 3.03 – Transfer Pricing
• 1 – Principles of International Taxation
• 3.04 – Upstream Oil and Gas
• 2.07 – Malta
For a comprehensive list of IBFD courses relevant • 3.01 – EU Direct Tax
to the ADIT modules mentioned above, please
refer to the IBFD website.

26 ADIT
2018 course dates: Pantelis Stylianides Institute and Taxatelier
Course dates can be found on the Malta Institute (Cyprus)
of Management website.
The Pantelis Stylianides Institute of Accountancy
has been in existence since 1990. The Institute
Further information:
provides tuition for a range of professional
Mr Mark Tierney, Malta Institute of Management,
accounting qualifications. Courses for ADIT
Suite 6, 22 Airways House, Triq it-Torri, Msida,
are offered in connection with a local tax firm,
MSD 1825, Malta
Taxatelier.
T: +356 2145 6819
Taxatelier is a premier boutique tax firm practising
F: +356 2145 1167
exclusively in the field of Cyprus and international
E: education@maltamanagement.com
tax. The firm combines the expertise,
W: www.maltamanagement.com
professionalism and knowledge of serving
international clients for a considerable number
of years, both locally and internationally, with the
Morgan Training Center (Bahrain)
personal approach, responsiveness and creativity
Morgan Training Center offers courses for the
of a boutique firm. Taxatelier was founded in
following ADIT modules:
December 2014 as a collaboration between the
• 1 – Principles of International Taxation directors of KDC Chartered Accountants Ltd and
• 2.09 – United Kingdom Neofytos Neofytou, formerly a senior tax partner
• 3.02 – EU VAT with EY.

Taxatelier’s directors are highly experienced


2018 course dates: professionals and are generally recognised as
For dates and information about the courses, visit some of the best tax advisors in Cyprus, with a
the Morgan Training Center website or contact proven track record.
info.manama@morganintl.com.
The Pantelis Stylianides Institute of Accountancy
and Taxatelier offer courses that will help
Further information:
students prepare for:
Morgan Training Center WLL, Millennium Tower,
15th Floor, Office 201, Bldg 205, Road 2803, Block • 1 – Principles of International Taxation
428, Al Seef District, Bahrain • 2.03 – Cyprus
• 3.02 – EU VAT
T: +973 13301112
• 3.03 – Transfer Pricing
E: info.manama@morganintl.com
W: www.morganintl.com Further information:
20 Piraeus Street, Strovolos, 2023, Nicosia, Cyprus

NYS Invictus Institute of Accountancy (Cyprus) T: +357 22871287 or +357 22875720


NYS Invictus offers courses specific to the F: +357 22875731
following ADIT modules: E: ctheophilou@taxatelier.com.cy
W: www.pst.ac.cy
• 1 – Principles of International Taxation LinkedIn: www.linkedin.com/groups/4014500
• 2.03 – Cyprus Brochure: http://dev.pst.ac.cy/wp-content/
• 3.02 – EU VAT uploads/2016/03/PS-ADIT-JUNE-2017-web-low.
• 3.03 – Transfer Pricing pdf
Further information:
Mr Spyros Ioannou BA ACA, NYS Invictus Institute
Sheltons International Tax Training Institute
of Accountancy, Invictus Building, Mesa Geitonia,
(Sheltons-SITTI) (various countries)
Kyriakou Matsi 5, 4002, Limassol, Cyprus
Sheltons-SITTI courses are presented by Ned
T: +357 25 722600 or +357 99 741943
Shelton, Managing Partner Sheltons Group,
F: +357 25 724900
and Dr John Abrahamson CTA, International Tax
E: info@nysinvictus.com
Partner.
W: www.nysinvictus.com (Under construction)
Facebook: www.facebook.com/nysinvictus Ned Shelton and John Abrahamson each have
over 20 years’ international tax experience, and
have presented international tax courses since

ADIT 27
1997 in countries including Australia, Brazil, Further information:
Cyprus, Denmark, France, Hong Kong, India, For administrative matters and general enquiries:
Korea, Malaysia, Mexico, the Netherlands, Poland, Miss Misha Patel
Singapore, Switzerland, the United Kingdom, and
For tax technical and course content-related
the United States.
matters: Mr Ned Shelton or Mr John Abrahamson
Ned Shelton is the author of Interpretation
Sheltons International, 105 Victoria Street, 6th
and Application of Tax Treaties, published by
Floor, London, SW1 6QT, United Kingdom
LexisNexis UK. John Abrahamson is the author of
Tolley’s International Taxation of Upstream Oil T: +44 20 3897 4888
and Gas and Tolley’s International Taxation of E: m.patel@sheltonsgroup.com or
Corporate Finance, both published by LexisNexis n.shelton@sheltonsgroup.com or
UK, and International Taxation of Manufacturing j.abrahamson@sheltonsgroup.com
and Distribution, published by Kluwer Law. W: www.sheltonsgroup.com/course-overview
Courses are available for the following ADIT
modules (with the corresponding course titles in
StudySmart (Greece)
brackets):
StudySmart offers in-house courses specific to the
• 1 – Principles of International Taxation
following ADIT modules:
(Blue Course: International Taxation Planning
and Principles) • 1 – Principles of International Taxation
• 3.04 – Upstream Oil and Gas (Upstream Oil & • 2.03 – Cyprus
Gas and International Taxation) • 2 – Extended Essay
• 3.03 – Transfer Pricing
The Blue Course is an introduction to
international tax, including forms of doing The courses are provided in partnership with
business, tax treaties, double tax relief, Pantelis Stylianides Institute, Taxatelier and Tolley
repatriation of profits, withholding tax, holding Exam Training (part of LexisNexis).
companies, controlled foreign corporations, thin
capitalisation, transfer pricing and tax planning. Further information:
The emphasis is on practical international tax and StudySmart Training Center, 54 Aigialeias Street,
includes specific practical examples and real life Marousi, 15127, Greece
case studies.
T: + 30 211 4113236
The course is focused on international tax E: kiritsis.c@studysmart.gr
principles, and how they affect international W: www.studysmart.gr
business operations and tax planning. The case Brochure: http://docs.wixstatic.com/ugd/c335f8
studies are focused on understanding the key _caf5db666d6a402ba086d7bd07833297.pdf
concepts in international tax, and learning to
identify the key issues for tax planning.
Taxmann (India)
The Upstream Oil & Gas and International
Taxation Course is a three-day course, which Taxmann offers a correspondence course
progresses from introductory level issues to designed specifically for ADIT students, along with
advanced tax planning. John Abrahamson online webinars, revision courses and access to
explains the essentials of international taxation the Tolley Online Academy.
for upstream oil and gas, with an emphasis on the
Courses are available for the following ADIT
law and practice in a selected range of relevant
modules:
countries.
• Principles of International Taxation (in
2018 course dates:
partnership with Tolley Exam Training)
Course dates can be found on the
• 2.05 – India
Sheltons International website.
• 3.03 – Transfer Pricing (in partnership with
Other courses focusing on advanced Tolley Exam Training)
international taxation planning and principles,
2018 course dates:
tax treaties, and international taxation of
Please contact Taxmann for specific course dates.
corporate finance, are also available. For course
bookings, please contact Miss Misha Patel at
m.patel@sheltonsgroup.com.

28 ADIT
Further information: Further information:
Ms Sumita Sharma, Taxmann, 59/32 New Rohtak Tolley Exam Training, Lexis House, 30 Farringdon
Road, New Delhi, 110005, India Street, London, EC4A 4HH, United Kingdom

T: +91 11 45577121 T: +44 (0)20 3364 4500


E: sumita@taxmann.com E: examtraining@lexisnexis.co.uk
W: www.taxmann.com W: www.tolley.co.uk/adit

Tolley Exam Training (UK) ToMiVer (various countries)

Established in 2003, Tolley Exam Training (part of ToMiVer s.r.o. is an organisation dedicated to the
LexisNexis) is recognised as one of the leading tax delivery of professional and executive training,
training bodies in the UK with a long history of with its partners located in countries across
achieving 100% pass rates. Taught and written by central and eastern Europe (including Austria,
leading tax experts, Tolley Exam Training provides Croatia, the Czech Republic, Hungary, Poland,
ADIT training materials designed by tutors Slovakia, Slovenia and the Baltic states), as well as
exclusively for the ADIT exams. the CIS and central Asian region, Africa and Brazil.

Tolley Exam Training offers distance learning ToMiVer organises preparatory ADIT courses
courses for all students, classroom courses in in the form of open in-class sessions, in-house
the UK, and both recorded and live webinars training and online tuition, available to ADIT
for overseas students, for the following ADIT students around the world.
modules:
Courses are offered for the following ADIT
• 1 – Principles of International Taxation modules:
• 2.09 – United Kingdom
• 1 – Principles of International Taxation
• 3.01 – EU Direct Tax
• 2 – Extended Essay
• 3.02 – EU VAT
• 3.01 – EU Direct Tax
• 3.03 – Transfer Pricing
• 3.03 – Transfer Pricing
• 3.04 – Upstream Oil and Gas
• 3.04 – Upstream Oil and Gas
Courses are available for both the June and
Courses are offered twice a year, in spring and
December exam sessions.
autumn, and are oriented around the June and
December ADIT exams respectively. In-class
June 2018 course dates:
sessions include six full working days of training,
• 1 Principles of International Tax: 13-14 hard copies of study materials and access to an
February, 7-9 March and 29 May – 1 June online library, composed by tutors specifically for
2018 ADIT exam purposes.
• 2.09 United Kingdom: 21-22 February, 21-23
Online training lasts for 15 weeks and includes 34
March and 14-18 May 2018
hours of live lectures, 21 hours of live practical
• 3.01 EU Direct Tax: 19-20 February, 12-14
workshops and access to the online library.
March and 1-4 May 2018
• 3.02 EU VAT: TBC The in-class sessions can be combined with online
• 3.03 Transfer Pricing: 15-16 February, 26-28 courses.
March and 8-11 May 2018
• 3.04 Upstream Oil & Gas: TBC 2018 course dates:
Please contact ToMiVer for course dates and
December 2018 course dates: locations. The dates will vary for online, in-house
and open courses in each country.
• 1 Principles of International Tax: 28-29
August, 26-28 September and 26-29 Further information:
November 2018 E: office@tomiver.com
• 2.09 United Kingdom: 3-4 September, 17-19 W: www.tomiver.com
September and 19-23 November 2018
• 3.01 EU Direct Tax: 30-31 August, 1-3 October
and 12-15 November 2018
• 3.03 Transfer Pricing: 23-24 August, 12-14
September and 13-16 November 2018

ADIT 29
Relevant courses not specific
to ADIT
Centro de Estudios Garrigues (Spain) development of a transfer pricing policy; types of
intercompany transactions; Intellectual Property;
The Executive Master in International Taxation
and customs.
focuses on basic principles of international
taxation, analysis of tax planning opportunities The unique Transfer Pricing and Intellectual
for Spanish investments abroad and investments Property course looks at intangibles from the
by nonresidents in Spain, with a special focus on complementary perspectives of transfer pricing
the impact of European Community legislation on and valuation. It provides a framework in
national tax systems. order to capture the various characteristics of
Intellectual Property. It also covers the methods
The course will have a total duration of 216
that have been provided by the OECD to establish
hours (plus 40 hours of preparation for the final
arm’s length pricing or valuation of intra-group
project).
transactions of Intellectual Property, as well as
The program may be used to prepare for the the practical implementation of these methods.
following ADIT modules:
2018 course dates:
• 1 – Principles of International Taxation
• 18 January 2018
• 3.01 – EU Direct Tax
• 15 February 2018
• 15 March 2018
Further information:
• 19 April 2018
Centro de Estudios Garrigues, Paseo de
• 17 May 2018
Recoletos, 35, 28004, Madrid, Spain
• 21 June 2018
T: +34 915145330 • 19 July 2018
F: +34 915610113 • 16 August 2018
E: informacion.centro@garrigues.com • 20 September 2018
W: www.centrogarrigues.com • 18 October 2018
• 15 November 2018
• 20 December 2018
IMF Academy (Netherlands)
Further information:
IMF Academy is an independent publisher of IMF Academy, Fellenoord 224, Eindhoven,
distance learning courses on transfer pricing, 5611 ZC, Netherlands
relevant to 3.03 – Transfer Pricing.
T: +31 (0)40 246 0220
The Transfer Pricing course will focus on major E: info@imfacademy.com
transfer pricing issues and concerns that all W: www.imfacademy.com
professionals involved in the complex area of
transfer pricing will face, such as Base Erosion
and Profit Shifting (BEPS); business restructuring Pioneer Professional Academy (Nepal)
and valuation; transfer pricing legislation and
guidelines; documentation requirements Pioneer Professional Academy was established in
per region and per country; transfer pricing 2013 to deliver education in finance and related
project and risk management; transfer pricing fields. Pioneer Professional Academy offers
(pre-)controversy management; design and courses relevant to the following ADIT modules:

30 ADIT
• 1 – Principles of International Taxation the appropriate courses at the Tax Academy in
• 2.05 – India brackets):
• 3.03 – Transfer Pricing
• 1 – Principles of International Taxation
2018 course dates: (Modules 4 and 6 of the Advanced Tax
For course dates ahead of the June 2018 ADIT Programme; the Advanced Management
exam session, please contact Pioneer Professional Programme in International Tax; Levels 1 and
Academy via the contact details below. 2 of the Executive Tax Programme)

Further information: • 2.08 – Singapore (the Advanced Tax


Mr Ram Shah, CEO & President, Pioneer Programme; Levels 1 and 2 of the Executive
Professional Academy, NAME Premises, Nirvana Tax Programme)
Buidling, Putalisadak, Kathmandu, Nepal • 3.03 – Transfer Pricing (Module 4 of the
Advanced Tax Programme; the Transfer
T: +977 4267099 Pricing and International Tax Planning module
E: info@pioneeracademy.edu.np of the Advanced Management Programme
W: www.pioneeracademy.edu.np in International Tax; Levels 1 and 2 of the
Executive Tax Programme; WU TA Specialised
Transfer Pricing Programme)
Quorum Training (United Kingdom)
2018 course dates:
Quorum Training offers courses relevant to the Course dates can be found on the
following ADIT modules: Tax Academy’s website.
• 1 – Principles of International Taxation Further information:
• 2.09 – United Kingdom Ms Eunice Toh, Tax Academy of Singapore,
Quorum’s courses are delivered in the style of a 55 Newton Road, #B1-01, Revenue House,
workshop rather than a lecture. The number of Singapore, 307987
attendees is limited to 15, enabling the lecturer T: +65 6351 3061
to tailor the content of the course to match F: +65 6253 1214
delegates’ expectations and the level of prior E: eunicetoh@taxacademy.sg
knowledge. W: www.taxacademy.sg
The workshops are supported by comprehensive
course materials, incorporating case studies and
practical exercises, which are a helpful way of Thomas Jefferson School of Law (USA)
confirming understanding of the course content. The Walter H. and Dorothy B. Diamond
The content of all Quorum Training courses is International Tax and Financial Services graduate
continually reviewed and updated for legislative program of Thomas Jefferson School of Law, in
changes. San Diego, California, USA, offers courses which
2018 course dates: may be used to prepare for the following ADIT
Course dates can be found on the modules:
Quorum Training website. • 1 – Principles of International Taxation
Further information: • 2.02 – China
Quorum Training, Best House, Grange Business • 2.04 – Hong Kong
Park, Enderby Road, Whetstone, Leicester, LE8 • 2.10 – United States
6EP, United Kingdom • 3.01 – EU Direct Tax
• 3.03 – Transfer Pricing
T: 0844 873 2121 (UK only) or +44 (0)116 258
1207 Further information:
E: enquiries@quorumtraining.co.uk Thomas Jefferson School of Law, 1155 Island
W: www.quorumtraining.co.uk Avenue, San Diego, CA 92101, USA

T: +1 619 374 6955


E: admissions@tjsl.edu
Tax Academy of Singapore (Singapore) W: www.tjsl.edu/admissions/llm-admissions
The Tax Academy of Singapore offers courses
relevant to the following ADIT modules (with

ADIT 31
University Courses
Bournemouth University (UK) Further information:
Ms Elena Moisseyeva, Project Manager, Executive
Bournemouth University offers courses relevant
Education Center, KIMEP University, 2 Abay
to Principles of International Taxation
Avenue, Almaty, Kazakhstan
Further information:
E: elena@kimep.kz
askBU Enquiry Service, Bournemouth University,
W: www.kimep.kz/eec/professional-
Royal London House, Christchurch Road,
development/taxation-certificate-combined-
Bournemouth, BH1 3LT, United Kingdom
with-adit
T: +44 (0)1202 961 916
E: askBUenquiries@bournemouth.ac.uk
International Tax Center Leiden (Netherlands)

The International Tax Center (ITC Leiden) offers


Executive Education Center, KIMEP University
courses covering the following ADIT modules:
(Kazakhstan)
• 1 – Principles of International Taxation
The Executive Education Center, in cooperation
• 3.01 – EU Direct Tax
with its partners, offers courses covering the
• 3.03 – Transfer Pricing
following ADIT modules (with the appropriate
preparatory courses in brackets): As part of its Master of Advanced Studies, a
12-month postgraduate program, ITC Leiden
• 1 – Principles of International Taxation
offers comprehensive courses on Fundamentals
(International Tax Law)
of International Taxation, Tax Treaties, Transfer
• 2 – Extended Essay (Tax Law in Kazakhstan)
Pricing, EU Tax Law, US Domestic Tax Law
• 3.03 – Transfer Pricing (Taxation of
(optional), European VAT (optional), Advanced
Multinational Enterprises)
Transfer Pricing (optional), US International
• 3.04 – Upstream Oil and Gas (Taxation of
Taxation, International Wealth and Tax Planning,
Multinational Enterprises)
Customs and Excise Taxation and International Tax
Each preparatory course includes three intensive Planning. It is also possible to register for these
sessions per paper, for a total of six contact days modules as single courses.
per course.
Further information:
Additionally, an intensive one day revision course International Tax Center Leiden, Rapenburg 65,
will be organised for each paper, where students Leiden, 2311 GJ, Netherlands
practice exam technique, review and exercise
T: +31 71 751 0129 or +31 71 751 0130
jointly with an instructor on past exam questions.
F: +31 71 751 0131
2017-18 course dates: E: coordination@itc-leiden.nl
Course dates can be found on the Executive W: www.itc-leiden.nl
Education Center’s website.

32 ADIT
International Tax Institute, University of Hamburg The King’s LLM in International Tax is designed
(Germany) for law graduates as well as tax professionals
from non-legal backgrounds. King’s welcomes
As part of its Master of International Taxation
applications from graduates with law degrees, as
programme, the University of Hamburg offers
well as tax professionals who do not hold a law
tuition on all aspects of international taxation,
degree but have at least one year’s appropriate
the German rules on cross-border activities, tax
work experience or background in the tax sector.
planning techniques, and coverage of more than
ten tax systems around the world. The course has King’s College London is also proud to host the
a duration of more than 500 hours and includes a Chartered Institute of Taxation’s Tony Arnold
Masters thesis. Tuition is provided in German and Library.
English.
2017-18 course dates:
The course offers tuition covering the following 25 September 2017 – 31 August 2018
ADIT modules:
Further information:
• 1 – Principles of International Taxation The Dickson Poon School of Law, King’s College
• 2.10 – United States London, Strand, London, WC2R 2LS, United
• 3.01 – EU Direct Tax Kingdom
• 3.03 – Transfer Pricing
T: +44 (0)20 7848 2479
In addition, students submitting a dissertation W: www.kcl.ac.uk/law
on an international tax topic towards the Master E: law-department@kcl.ac.uk
of International Taxation may also submit that
dissertation in satisfaction of the ADIT Extended
Essay option, subject to approval of the extended Lahore School of Accountancy and Finance,
essay topic. University of Lahore (Pakistan)

Further information: The Lahore School of Accountancy and Finance


Prof Dr Gerrit Frotscher, Universität Hamburg, at the University of Lahore offers courses that
International Tax Institute, Sedanstraße 19, may be used to prepare for the following ADIT
Hamburg, 20146, Germany modules:

T: +49 4186 889 677 • 1 – Principles of International Taxation


F: +49 4186 889 678 • 2.09 – United Kingdom
E: gerrit.frotscher@iifs.uni-hamburg.de • 2.10 – United States
W: www.m-i-tax.de • 3.03 – Transfer Pricing

2018 course dates:


King’s College, University of London (UK) Course dates can be found on the
University of Lahore website.
The LLM in International Tax programme at
the Dickson Poon School of Law, King’s College Further information:
London, includes courses that may be used to Mr Usman Ghani or Ms Sundas Munir, Lahore
prepare for the following ADIT modules (with the School of Accountancy and Finance, The
appropriate LLM courses at King’s in brackets): University of Lahore, Lahore City Campus, 47/
C3 (Near Govt. College for Women’s Liberty),
• 1 – Principles of International Taxation (King’s Gulberg III, Lahore, Pakistan
International Tax Law)
• 3.01 – EU Direct Tax (King’s EU Tax Law) T: +92 42 35870645
• 3.02 – EU VAT (King’s VAT) E: adit@uolcc.com or
• 3.03 – Transfer Pricing (King’s Transfer Pricing; sundasmunir.ca@gmail.com
King’s Transfer Pricing Practice Project) W: uolcc.com/lsaf/index.php/component/
content/article/80-edc/139-executive-
In addition, students submitting a dissertation development-center-2.html
on an international tax topic towards the King’s
LLM in International Tax may also submit that
dissertation in satisfaction of the ADIT Extended
Essay option, subject to approval of the extended
essay topic.

ADIT 33
Queen Mary University of London (UK) option, subject to approval of the extended essay
topic.
As part of the LLM in Tax Law, the Centre for
Commercial Law Studies at the School of Law Distance learning packages are available for
offers modules covering the following ADIT most courses (to anywhere in the world) along
modules (with the appropriate LLM modules in with face-to-face tuition in Sydney. E-access to a
brackets): substantial tax library is also available through the
UNSW Library.
• 1 – Principles of International Taxation
(International Tax Law and International Tax Further information:
Law: Advanced Topics) W: www.business.unsw.edu.au/programs-
• 2.10 – United States (US International courses/study-area/taxation
Taxation and US International Taxation:
Advanced Topics)
• 3.01 – EU Direct Tax (EU Corporate Tax Law) Texas A&M University (USA)
• 3.03 – Transfer Pricing (Transfer Pricing)
Lorraine Eden, Professor of Management at Texas
Tax modules may be taken as part of the LLM in A&M University, offers an on-campus, semester-
Tax Law or the Postgraduate Diploma in Tax Law. long graduate course on ‘International Transfer
LLM students writing a dissertation on a tax topic Pricing’ as part of the Tax Track in the Texas A&M
may submit the dissertation in satisfaction of the Professional Program in Accounting. The course
ADIT Extended Essay option, subject to approval can be used to prepare for 3.03 – Transfer Pricing.
of the extended essay topic. Lorraine also offers three-day executive training
courses for small groups through 86 Pillars,
The LL.M. in Tax Law and the Postgraduate designed specifically for 3.03 – Transfer Pricing.
Diploma in Tax Law at Queen Mary are designed
for law graduates, but tax professionals with 2017-18 course dates:
suitable experience or background may be Course dates can be found on Texas A&M
admitted on a case-by-case basis. University’s website.

Further information: Further information:


LLM Coordinator or Diploma Course Prof Lorraine Eden, Professor of Management,
Administrator, Centre for Commercial Law Mays Business School, 4221 TAMU, 415D Wehner
Studies, School of Law, Queen Mary University of Building, Texas A&M University, College Station,
London, 67-69 Lincoln’s Inn Fields, London, WC2A TX 77843-4221, USA
3JB, United Kingdom
T: +1 979 845 4851 or +1 979 777 3489
T: +44 (0)20 7882 8092 or +44 (0)20 7882 8093 E: leden@tamu.edu
E: llmadmin@qmul.ac.uk or W: mays.tamu.edu or www.voxprof.com/eden/
ccls-pgdip@qmul.ac.uk eden-transfer-pricing.html
LinkedIn: www.linkedin.com/in/
transferpricingaggies
School of Taxation and Business Law (Australia)

The School of Taxation and Business Law (Atax), University of Edinburgh (UK)
at the University of New South Wales (UNSW) in
Sydney, offers courses relevant to the following Edinburgh Law School, University of Edinburgh
ADIT modules: offers an online course, Principles of International
Taxation, that can be used to prepare for Paper 1.
• 1 – Principles of International Taxation
The online course can be studied as a stand-alone
• 2.01 – Australia
credit course or as a module as part of an LLM
• 2.02 – China
degree or Postgraduate Certificate in Law.
• 2.10 – United States
• 3.01 – EU Direct Tax Edinburgh Law School also offers on-campus
• 3.03 – Transfer Pricing courses in Principles of International Taxation and
Principles of European Taxation, which between
In addition, students submitting a research essay
in fulfilment of the University’s ‘International Tax
them covers the syllabus for the following ADIT
research’ course may also submit that research
modules:
essay in satisfaction of the ADIT Extended Essay

34 ADIT
• 1 – Principles of International Taxation The MASIT is aimed at those wishing to practice
• 3.01 – EU Direct Tax tax law with a law or consulting firm, a bank, as
an in-house counsel to a company or with the
2017-18 course dates: tax administration. As the MASIT is designed
18 September – 1 December 2017 (including for those practicing abroad or in Switzerland,
distance learning option) it offers both an International tax and Swiss tax
Further information: curriculum.
Dr Luca Cerioni, School of Law, University of The 60 ECTS credits of the program are composed
Edinburgh, David Hume Tower, Room 12.07, of core courses to enhance the understanding of
George Square, Edinburgh, EH8 9JX, United key concepts, specialisations to deepen insight
Kingdom in a chosen focus area, and a Master Thesis to
T: +44 (0)131 650 6952 augment research and writing skills. In addition
E: luca.cerioni@ed.ac.uk participants attend workshops, tutorials, seminars
W: www.law.ed.ac.uk/distancelearning and conferences organized within the MASIT
framework.

The courses are taught by distinguished faculty


University of Exeter (UK) members, comprising leading academics,
The MSc in Accounting and Taxation programme government officials, members of the OECD and
at the University of Exeter Business School covers EU, and practitioners working in international
some of the syllabus for the following ADIT consulting firms, law firms and in the legal
papers (with the appropriate MSC Accounting departments of major corporations. The program
and Taxation course in brackets): is conducted in English.

• 1 – Principles of International Taxation 2018 course dates:


(Principles of International Taxation, Course dates can be found on the University of
Advanced International Taxation) Lausanne’s website.
• 2.09 – United Kingdom (Advanced UK Further information:
Taxation) Ms Natacha Fauconnier, Administrative
• 3.03 – Transfer Pricing (Advanced Coordinator, University of Lausanne, Extranef
International Taxation) Building, Office 124, Lausanne, CH-1015,
The MSc in Accounting and Taxation is available Switzerland
full time for one year or part time over two years, T: +41 21 692 42 97
and is aimed at students who wish to specialise E: natacha.fauconnier@unil.ch
in taxation but do not have a background in the W: www.hec.unil.ch or www.hec.unil.ch/masit
subject. The programme includes a substantial
research project which may qualify as an
extended essay for ADIT, subject to choice of University of Oxford (UK)
topic.
The following courses on the part-time MSc
Further information: in Taxation at the Faculty of Law, University of
Postgraduate Admissions Team Oxford, will cover some of the syllabus for the
ADIT courses and may help students preparing for
E: pg-ad@exeter.ac.uk
the ADIT modules (with the appropriate MSc in
W: www.exeter.ac.uk/postgraduate/taught/
Taxation course in brackets):
accounting/accounting_tax/#overview
• 1 – Principles of International Taxation
(Principles of International Taxation; Tax
University of Lausanne (Switzerland) Treaties; Current Issues in Taxation)
• 2.10 – United States (US International Tax)
The Master of Advanced Studies in International
• 3.01 – EU Direct Tax (EU Tax Law)
Taxation (MASIT) at the University of Lausanne
• 3.03 – Transfer Pricing (Transfer Pricing)
includes courses that may be used to prepare for
the following ADIT modules: Please note that not all courses are taught every
year.
• 1 – Principles of International Taxation
• 3.01 – EU Direct Tax The University of Oxford MSc in Taxation is a
• 3.03 – Transfer Pricing two-year, part-time postgraduate degree aimed

ADIT 35
at lawyers and non-lawyers. Oxford welcomes
applications from candidates with a degree
in law, economics or accounting. Applications
from candidates with other degrees who have
a suitable professional qualification and/or
experience, or other evidence of an interest in
taxation, are also welcome.

A small number of places may be available to


non-degree students wishing to complete one or
two electives rather than the whole degree.

2017-18 course dates:


Course dates can be found on the University of
Oxford’s website.

Further information:
MSc in Taxation Course Administrator, Faculty of
Law, University of Oxford, St Cross Building, St
Cross Road, Oxford, OX1 3UL, United Kingdom

T: +44 (0)1865 271490


E: msctax@law.ox.ac.uk
W: www.law.ox.ac.uk/msctax

University of Western Australia (Australia)

The Masters of Tax Law at the University of


Western Australia includes tuition relevant to the
following ADIT modules:

• 1 – Principles of International Taxation


• 2.01 – Australia
• 2.02 – China
• 3.03 – Transfer Pricing

The University of Western Australia’s Law School


offers a postgraduate tax law programme for tax
practitioners who wish to establish their career as
a tax law specialist.

Students will have the option of specialising in


either domestic or international tax law, and
will develop an advanced understanding of the
technicalities of tax law in a range of specialist
areas. Subjects covered include international tax,
resource tax, advanced capital gains, corporate
tax, taxation of trusts, and transfer pricing.

2018 course dates:


Course dates can be found on the University of
Western Australia’s website.

Further information:
T: +61 8 6488 2945
E: enquiry@law.uwa.edu.au
W: www.law.uwa.edu.au/courses/postgrad/
coursework/postgraduate-taxation-law

36 ADIT
GLOBAL
CHALLENGING
PRACTICAL
VALUED
RECOGNISED
UNIQUE
UP-TO-DATE
STRUCTURED

Coming from an accountancy background,


I found that, in pursuing ADIT alongside
an LL.M., I was able to benefit from a
syllabus that enabled me to study for
both qualifications simultaneously, and
obtain both academic and professional
certification within my chosen
international tax subjects.

Cora Cheung ADIT


Senior Relationship Manager, Amicorp
Netherlands
CHARTERED INSTITUTE
OF TAXATION

About the CIOT


The Chartered Institute of Taxation (CIOT) is the
leading professional body in the United Kingdom
concerned solely with taxation. The CIOT is
an educational charity, promoting education
and study of the administration and practice
of taxation. One of our key aims is to work
for a better, more efficient, tax system for all
affected by it – taxpayers, their advisers and the
authorities. The CIOT’s work covers all aspects of
taxation, including direct and indirect taxes and
duties. Through our Low Incomes Tax Reform
Group (LITRG), the CIOT has a particular focus on
improving the tax system, including tax credits
and benefits, for the unrepresented taxpayer.

The CIOT draws on our members’ experience


in private practice, commerce and industry,
government and academia to improve tax
administration and propose and explain how
tax policy objectives can most effectively be
achieved. We also link to, and draw on, similar
leading professional tax bodies in other countries.
The CIOT’s comments and recommendations on
tax issues are made in line with our charitable
objectives: we are politically neutral in our work.

The CIOT’s 18,000 members have the practising


title of ‘Chartered Tax Adviser’ and the
designatory letters ‘CTA’, to represent the leading
tax qualification.

38 ADIT
GLOBAL
CHALLENGING
PRACTICAL
VALUED
RECOGNISED
ADVANCED
UP-TO-DATE
STRUCTURED
FLEXIBLE
EMPOWERING
SPECIALIST
THOROUGH
CURRENT
INTERNATIONAL
ROBUST
MODERN
UNIQUE
ADIT 39
www.adit.org.uk

For further information, or if you have


a question you would like to discuss,
please contact us:

+44 (0)20 7340 0550


education@adit.org.uk
www.adit.org.uk

ADIT is accredited by the Chartered


Institute of Taxation. For more
information about the CIOT, please visit
www.tax.org.uk

© Copyright 11/2017