The examination structure

To achieve ADIT, students must complete Paper 1 and any two of the available Paper 2 and/or Paper 3 options (either two Paper 2 options, two Paper 3 options, or one of each).

Paper 1 – Principles of International Taxation

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 click here for further details.

Paper 2 – Advanced International Taxation (Jurisdiction)

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

Available in the following options:

Paper 3 – Advanced International Taxation (Thematic)

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 options:

Extended Essay

ADIT students may complete a 15,000-20,000 word extended essay in place of one Paper 2 or Paper 3 exam. Please click here for further details.