Notice Board

With continuing growth in cross-border investments and global trade, international tax issues have become increasingly important for both tax professionals and revenue authorities alike. Both seek clarity and the expeditious resolution of tax issues emerging from new business arrangements. To build strong tax expertise and enable attainment to a high level of competency in the field of international tax, Tax Academy is offering the Advanced Management Programme (AMP) in International Tax.

The Advanced Management Programme (AMP) in International Tax is a collaborative effort between Tax Academy of Singapore, Nanyang Business School (NBS) at Nanyang Technological University and International Tax Center of Leiden University. It provides a tax specialisation pathway for participants with accountancy, business or similar qualifications and background. This is the first comprehensive and structured executive tax programme in Asia, offering the four core areas on international tax.

For more details on the AMP in International Tax, you may wish to refer to www.taxamp.ntu.edu.sg

Speaker: Leandra Lederman, William W Oliver Professor of Tax Law at Indiana University School of Law, Bloomington, Indiana.

US Tax Procedure and Administration and Form and Substance.

This will be a 1-day workshop beginning with U.S. federal tax procedure generally. This will overview the tax controversy process from audit through litigation, then focus on specific topics of interest. One of the specific topics will be how the U.S. federal government deals with confidentiality of taxpayer information.

We shall cover Internal Revenue Code § 6103, and civil and criminal enforcement provisions.

We shall also learn about the U.S. Tax Court. This is an important and unusual court.

In the afternoon we shall turn to where the United States is on its approach to avoidance and its famous judicial doctrines for dealing with such matters. Ms Lederman has published in this area and has some views as to the correct basis for what the courts do. I am grateful to Ms Lederman for agreeing to give us some thoughts on this to make up.

Leandra Lederman is the William W Oliver Professor of Tax Law at Indiana University School of Law in Bloomington Indiana. She majored in Romance languages – and teaches US tax law on a regular basis in Spain. She has taught at several US law schools and is now Director of the Tax Program at her Law School in Bloomington. She has been awarded prizes for her teaching excellence. She is a member of the Executive Committee of the Association of American Law Schools (AALS) tax section and a member of the Board of Directors of the AALS. She is also active in the tax section of the American Bar Association.

9.45 Coffee and Registration

10.15 Start session

15.30 (or so) Finish session

There may be breaks at 11.00 (15 minutes) 12.40 (70 minutes) and 14.45 (10 minutes); however it may not be possible to keep to these on the day.

The lunch dishes available include vegetarian options but please let us know of any more particular needs. Please note that it will still not be possible to park in Queens because of the ongoing building works.

If you wish to attend please let Prof John Tilley know by returning this form electronically to ctl@law.cam.ac.uk by midday on Tuesday 14th May 2013; ‘name’ and ‘institution’ will be used for badge purposes.

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Yes: I wish to attend the workshop at Queens’ College, Cambridge on Friday 17th May 2013

Name:

Institution:

Charge for the day £60 payable by cheque made out to University of Cambridge, please.

We are pleased to announce the first ever winner of the John Avery Jones Thesis prize which has been awarded to Gauthier Cruysmans of Belgium for his thesis on "The Belgian Notional Interest Deduction Regime in a European Perspective."

The John Avery Jones Thesis Prize is awarded to the candidate who, in the sole opinion of the Committee, achieves the highest standard of a thesis in any calendar year.

Further ADIT prizes include The Heather Self Medal for highest marks in Paper I - Principles of International Taxation, The International Fiscal Association prize for the highest marks in Paper II - Advanced International Taxation, and The Worshipful Company of Tax Advisers Medal for the highest marks in Paper III - Principles of Corporate and International Taxation.

Due to the announcement of an additional national holiday to celebrate the Queen’s Jubilee in the United Kingdom, and moving the end May national holiday to coincide with the Jubilee - the ADIT examinations will now be held on 12, 13 and 14 June 2012.

This change of dates was made to accommodate course provider’s scheduled preparation courses and to have the minimum impact possible to students and their time allocated to prepare appropriately for the examinations. Should you have further questions, please visit our website at www.adit.org.uk or contact the Education Team at info@adit.org.uk

The Chartered Institute of Taxation (CIOT) is launching a new Examination Paper in Indian International Taxation, the first to be offered by a professional tax body anywhere in the world. The new paper will be of interest to tax professionals across the world, including in India itself, who deal with Indian international tax issues. These include specialists from professional services firms, multinational corporations, tax authorities and academics.

The paper is a new option available as part of the international tax qualification, ADIT (Advanced Diploma in International Taxation). Success in the paper is achieved by passing a supervised three hour written exam available in locations in many countries around the world, once a year. The India Option Paper joins a suite of ADIT Option Papers now covering nine jurisdictions, representing roughly two thirds of the global economy.¹

Speaking on behalf of the Institute, CIOT President Patrick Stevens said:

“The India Paper will be a global benchmark of quality and achievement and an independent means of demonstrating expertise in the international taxation system of India.

“Employers can be assured of the competence of international tax teams dealing with Indian international taxation issues, gaining an edge on their competitors, and providing reassurance to clients. Because there are flexible study options – no required courses or training organisation – this makes it ideal for the busy professional with work commitments.”

Introducing the examination, Porus Kaka, eminent senior advocate and newly appointed President Elect of the International Fiscal Association (IFA), said:

“The intense scrutiny on international transactions implies significant risks for the unwary and the unprepared, particularly in the dynamic environment of international taxation in India.

“An examination like this comes at an opportune time in the globalisation of world tax and its consequences. As one of the world’s largest sources of international tax jurisprudence, India is a country which anyone in international tax law ignores at their peril.”

Further information on ADIT and the Indian Option Paper is available on the ADIT website at http://www.tax.org.uk/adit/Current+Students/New+Exam+Paper+Options/India+Paper+II+Option+-+2013

With just over eight months until the next ADIT exam session, now is a good time to consider how to prepare for the exams. To view a summary of upcoming autumn courses and to locate contact details and descriptions of commercial providers offering ADIT training, please use the link below.

ADIT 2013 Exam Session Dates:

Paper I - 11 June 2013

Paper II - 12 June 2013

Paper III - 13 June 2013

Entry for ADIT Exams is now open online and can be accessed here.

The Chartered Institute of Taxation (CIOT) and the Irish Tax Institute (ITI) are launching a new Examination Paper in Irish International Taxation, the first to be offered by a professional tax body anywhere in the world. The new paper will be of interest to tax professionals across the world, including in the UK and Ireland itself, who deal with Irish international tax issues. These include specialists from professional services firms, multinational corporations, tax authorities and academics.

The paper is a new option available as part of the international tax qualification, ADIT (Advanced Diploma in International Taxation). Success in the paper is achieved by passing a supervised three hour written exam available in locations in many countries, including Ireland, around the world, once a year. The Ireland Option Paper joins a suite of ADIT Option Papers now covering ten jurisdictions, representing roughly two thirds of the global economy.

Speaking on behalf of the CIOT, President Patrick Stevens said:

“The ADIT qualification is a global benchmark of quality and an independent means of demonstrating international tax expertise. This new paper will enable tax practitioners to prove their expertise in the international taxation system of Ireland.

“Employers can be assured of the competence of international tax teams dealing with Irish international taxation issues, gaining an edge on their competitors, and providing reassurance to clients. Because there are flexible study options – no required courses or training organisation – this makes it ideal for the busy professional with work commitments.”

Speaking on behalf of the ITI, President Martin Phelan said:

“With Ireland at the centre of global business both in terms of inbound and outbound activity, knowledge of Ireland’s tax regime in an international context is vital for international tax professionals. We are delighted to collaborate with CIOT in the introduction of the Ireland Option paper as part of the ADIT qualification. This development will be of significant interest to international tax professionals who do business with Ireland. It is unique and the underlying courses which will be offered by the Irish Tax Institute will cover all relevant tax issues.”

Commenting on the development, Carron McKinney, ADIT, Senior Manager in International Tax for Hewlett Packard in Ireland, said:

“The Ireland Option paper comes along at an opportune time both for Irish tax professionals and International tax in general. With the strong presence of multinationals in the Irish marketplace increasingly tax professionals are being asked to advise on complex Irish international tax structures.

“This new exam paper highlights the important place that Ireland has in the international tax market whilst studying for it will give tax professionals the skills that they need in a continually changing and challenging environment.”

Further information on ADIT and the Ireland Option Paper is available on the ADIT website
and the ITI website.

CFC and TP are both examinable. The cut off date for all legislation examinable is the end of 2009.

Candidates should also bring in the books as stated in the prospectus. Students are expected to locate the materials listed in the syllabus, including on the SAT's website listed on the Syllabus. The exam is about understanding, application and analysis of the law and regulations rather than memorisation.

ChinaBarbados.pdf

ChinaUKprotocol.pdf

ChinaUKtreaty.pdf

The Worshipful Company of Tax Advisers is a City of London Livery Company whose objects are primarily to advance the standing and profession of tax advisers but also include the promotion of education in the field of taxation. The Court of the WCTA has decided to award this bursary annually to a deserving candidate for the ADIT qualification.

Eligible Persons

Those permanently resident and studying outside the UK, the Channel Islands and the Isle of Man for the Advanced Diploma in International Taxation (“ADIT”) offered by The Chartered Institute of Taxation (“CIOT”).

Funds Available

A maximum of £1,500 over a 12-month period to be paid against supplier invoices for books, other materials and/or course fees necessary or relevant for the purpose of studying for the ADIT qualification (“Study Materials”).

Criteria

Proven need for financial assistance in paying for the Study Materials. This is to be shown by a general explanation of your financial position on a separate sheet of paper to be attached to the application form. This information will be treated in the utmost confidence and will be destroyed after the decision with regard to the application has been made.

All application forms will be assessed by the CIOT; the Worshipful Company of Tax Advisers will rely heavily on the CIOT’s assessment.

Applications for 2014 should be received by the CIOT on or before 31 October 2013.

The rules and an application form are available to download below. Please read the rules carefully before submitting an application.

The ADIT student registration fee is due to increase to £180 in 2011.

The presence of the Advanced Diploma in International Taxation (ADIT) at the 64^th annual International Fiscal Association (IFA) Congress, held in Rome from 29 August to 3 September.The booth was staffed by Jonathan Perry and Irene Redman from the CIOT and generated a tremendous amount of interest with many delegates taking the time to stop at the ADIT booth to ask questions to better understand how the qualification can add value to an international tax professional.

The conference was attended by nearly 2,000 international tax professionals from over 70 countries worldwide. The main objective of exhibiting at the congress was to raise the profile of the qualification with senior decision makers in the international tax arena, and to encourage interested international tax professionals to register for the qualification.

Two members of the ADIT Academic Board, Kees van Raad and Philip Baker, manned the stand on two separate occasions during the conference. Both provided invaluable assistance helping to generate genuine interest from many senior international tax professionals and academics.

There was particular interest from the Latin American, Chinese and Indian delegates, and from delegates wanting to partner with their domestic tax associations and potentially proposing an option paper for their home country. Interest was also shown from the commercial world, with the international tax directors of Unilever and Microsoft both stopping atthe stand for more information.

On the back of the success of the IFA conference and the positive feedback that was received we are looking forward to exhibiting and promoting ADIT at future international tax conferences and seminars.

We are pleased to announce the results and prizes for the June 2010 ADIT exams. Please click on the attached document for further information. The Prizes awarded are as follows:

The Heather Self Medal for the highest marks in Paper I – Principles of International Taxation

The medal has been awarded to Sushma Gupta of Redhill who is employed by Deloitte LLP in London.

The International Fiscal Association Prize for the highest marks in Paper II – Advanced International Taxation

The prize has been awarded to Amanda Sarah North of London where she is employed by Deloitte LLP who sat Paper IIA (United Kingdom option).

The Worshipful Company of Tax Advisers Medal for the highest marks in Paper III – Principles of Corporate and International Taxation

The medal has been awarded to Suzanne Gillian Ross of Belfast, Northern Ireland, where she is employed by BDO Stoy Hayward, who sat Paper IIIB (EC option).

Distinctions

Distinctions were awarded to:

Yeuk Loi Yim of Hong Kong who is employed by Omnicom Asia Pacific Ltd in Hong Kong

Robert William Beattie of Glasgow who is employed by H M Revenue & Customs in Glasgow, UK

Claire Nicola Cook of Horsham who is employed by Baker Tilly in Crawley, UK

Amanda Sarah North, UK, winner of the International Fiscal Association Prize

Michael William Shaw of Lougborough, UK who is employed by H M Revenue & Customs Large Business Service in Nottingham for excellence in three examination papers.

The following are resources available to ADIT students, graduates and affiliates:

• CIOT Library – the Tony Arnold Library is housed as part of the law collection of King’s College London, located on Chancery Lane in central London.Please click here: Tony Arnold Tax Library for further information or contact the librarian on: library@ciot.org.uk.
• IBFD Library – The IBFD offer a comprehensive and inexpensive public library service. Please click here: IBFD Library to go to their website for more information or to search the catalogue.
• ATAX (University of New South Wales) Library - The UNSW Library offers an extensive catalogue and a wide reange of research services. Please click here for more information: UNSW Library

Tolley / LexisNexis

Correspondence, classroom and revision courses in London starting in November 2010 for:

Paper I – Principles of International Taxation, UK option for Paper II and EC option for Paper III.For more information please go to: Tolley Learning Tolley ADIT courses.

EATI (European American Tax Institute)

Intensive and refresher courses in London in 2011 for:

Paper I - Principles of International Taxation, US and UK options for Paper II, and the US, EC and China options for Paper III. For more information please go to: EATI ADIT courses.

IBFD

Comprehensive and user-friendly online distance course for:

Paper I – Principles of International Taxation.For more information please go to: http://www.ibfd.org/portal/InternationalTaxAcademy.htm.

Students who enrol for an open course with IBFD will receive a 30% discount on course fees if they enrol more than 60 days prior to the start of the course. The IBFD also offer public access to their extensive library to assist with study and research.

ADIT website: www.adit.org.uk

Information on all ADIT courses is available on the ADIT website: www.adit.org.uk together with the ADIT syllabus, prospectus and past exam papers. The 2011 ADIT syllabus and prospectus will be available online shortly.

Recent ADIT graduate and award winner, Suzanne Ross of BDO Northern Ireland, has been congratulated in a local newspaper article for her success in the ADIT examinations. Click here to read the full article.

The Advanced Diploma in International Taxation (ADIT) awards for achievement were presented at the Admissions Ceremony at the Drapers’ Hall in the City of London on 11 November 2010.

The awards are for the highest mark attained in each of the three papers required for the qualification:

• The Heather Self Medal was won by Sushma Gupta of London.
• The International Fiscal Association Prize was won by Amanda Sarah North of London.
• The Worshipful Company of Tax Advisers Medal was won by Suzanne Gillian Ross of Belfast.

Nine new ADIT Graduates attended the ceremony to receive their ADIT Diploma certificates, coming from as far away as Pakistan.

ADIT is a global qualification with more than 1000 students, graduates and affiliates in over 70 counties worldwide. The qualification is the global benchmark for international tax professionals and sets the standard for those who work in the industry.

There are now eight different tax jurisdictions covered by the various option papers: EC, USA, China, UK, Australia, Hong Kong, Singapore and Malta. As well as the recently launched Transfer Pricing option paper.

The CIOT President, Vincent Oratore, said:

“The award winners and all the candidates should be rightly proud of their success in passing papers for a demanding international qualification. Conducting cross border business demands a high level of competence in international tax matters, which is a mark of quality provided by the ADIT qualification. I am delighted to congratulate all who have passed and we hope to welcome those who are not existing members of the CIOT as International Affiliates of The Chartered Institute of Taxation in due course.”

CIOT President Vincent Oratore (centre) with ADIT graduates and prize winners. (Front row from left) Suzanne Ross, Ewelina Lichtenberg, Vincent Oratore, Grace Mambo, Amanda North. (Back row from left) Guy Dawber, Robert Beattie, Michael Shaw, Shahid Jami.

From Left: Chartered Institute of Taxation of Nigeria (CITN) President, Prince Rasaq ‘Kunle Quadri and CIOT Chief Executive, Peter Fanning

The annual ADIT Hong Kong awards dinner was held in November last year celebrating the success of three ADIT graduates based in Hong Kong.

The dinner was attended by ADIT Academic Board member Professor Jefferson van der Wolk and CIOT Council member Debbie Annells.

The June 2012 exam session will be the last opportunity for students to attempt the Paper III C - UK option. The paper is being withdrawn from the syllabus as the number of students opting to take the paper has been consistently low. If you wish to sit this examination option paper in June 2011 you will need to enter before the end of February 2011. If any candidate is unsuccessful in passing this option paper in June 2011 or June 2012 they will have to choose another paper to complete the qualification.

For the second year running, the Advanced Diploma in International Taxation (ADIT) will be exhibiting at the prestigious International Fiscal Association (IFA) Annual Congress : www.ifaparis2011.com The 65th Congress will be held in Paris, France from 11 September to 16 September 2011.

Prof. Kees van Raad, Prof. Richard Vann and Dr. Philip Baker QC OBE, who are members of the ADIT Academic Board, will each be holding a 30 minute 'Meet & Greet' session located at the ADIT exhibition stand during the Congress.

Our participation in the IFA Congress is to:

• Raise the profile of the qualification with decision-makers in the international tax arena
• Educate the decision-makers about ADIT - that this unique international practical tax qualification complements local domestic qualifications and relevant academic degrees.
• Encourage interested international tax professionals to register for the qualification.

If you are attending the Congress, please stop by and spend some time at the stand, use the stand for any meetings you may have and please encourage your colleagues to also visit the stand.

Meet and Greet Sessions will be held at the ADIT stand during the morning coffee breaks as follows:

Monday 12 September - Prof. Richard Vann
Tuesday 13 September - Dr. Philip Baker
Wednesday 14 September - Prof. Kees Van Raad

If you have any questions please contact Stacey Scott-Joseph at sscott-joseph@adit.org.uk or +44 (0)207 340 0575

We look forward to seeing you there - Au Revior!

ADIT was fortunate to be able to exhibit for the first time at the Asia-Oceana Tax Consultant's Association (AOTCA) Annual Meeting and Conference held in Nusa Dua, Bali Indonesia on 17 and 18 November 2011. The ADIT stand was staffed by Stacey Scott-Joseph and Helen Burgess from the CIOT and generated a wide array of interest and support from fellow tax bodies in the Asia Pacific region. Many members of the regional tax bodies visited the ADIT exhibition stand to discuss the qualification and how we can further develop it in partnership with the Asia region, with a hope to add value to the international tax profession in their home countries.

The conference was attended by over 200 delegates from local tax organisations in the region. The aim of the exhibition stand was to raise the profile of ADIT amongst these organisations and discuss how we might work in cooperation to further education in the international taxation field.

ADIT's presence at the meeting generated po­­­­­­­sitive feedback and support for the qualification. We also had the pleasure of meeting several of our own ADIT students in the region who attended the cocktail reception for the Asia Pacific Branch Launch.

The Chartered Institute of Taxation (CIOT) has today announced that it is to license the Irish Tax Institute (ITI) to use the designations ‘Chartered Tax Adviser’ and ‘CTA’ as the first step in developing the CTA brand as an international ‘Gold Standard’ in tax.

The CIOT is proposing, in carefully defined circumstances, to license tax bodies in other countries to designate their members – or where appropriate, a subset of their members – as CTAs. This will only be done where the CIOT are satisfied and confident that:

• The qualifications, professional standards and other requirements for membership of the tax body (or qualifying subset) are broadly equivalent to the CIOT’s own
• It is the Gold Standard in the relevant jurisdiction

As of today over 4,000 Associates of the Irish Tax Institute (AITIs) are now eligible to use the designation AITI Chartered Tax Adviser (CTA).

CIOT President Anthony Thomas said:

“Our aim is to promote excellence in tax internationally by developing the CTA designation as a mark of quality and professionalism.

“While the CTA brand is highly recognised and very well respected in the UK, it is less well known elsewhere. With tax becoming increasingly globalised, and our members travelling to and working in more and more countries, we believe it will benefit our members to raise the profile of the CTA designation internationally. We are seeking to make it the global ‘go-to’ brand for high quality tax advice.

“Whether someone is an employer or a taxpayer seeking expert advice, they can be reassured that when they engage a CTA they will be taking on a tax professional who has proved themselves to be of the highest calibre.”

Irish Tax Institute President Bernard Doherty said:

“Given the growing international nature of tax and our reputation in Ireland for tax expertise I believe this is an important and significant step for AITIs working in Ireland and internationally. We are delighted to collaborate with CIOT in promoting excellence in tax advice.

“This collaboration has come about as a result of standards of excellence in our AITI programme and our reputation for tax expertise here at the Irish Tax Institute.”

The 2013 ADIT exam session will be the last opportunity for students to attempt the Paper III E - Australia Option. The paper is being withdrawn from the syllabus as the number of students opting to take the paper has been consistently low. If any candidate is unsuccessful in passing this option in 2013, they will have to choose another paper to complete the qualification.

If you have any queries regarding this contact info@adit.org.uk

The Irish Tax Institute is hosting a Transfer Pricing Master Class and Global Conference in Dublin, Ireland from 24 - 26 October 2012. The event is open to all.

We would like to encourage you and your colleagues working in, or interested in, Transfer Pricing to participate and attend the event or days of your choosing. The two-day Master Class on Wed Oct 24th and Thurs Oct 25th cover the ADIT Transfer Pricing syllabus and will serve as excellent preparation for the ADIT Paper III -Transfer Pricing Option paper. The full technical programme and brochure are available here. All levels of transfer pricing knowledge are covered by the 3-day programme, from fundamentals to advanced.

The global event not only affords you the opportunity to network with international transfer pricing experts and stakeholders from India, China, Canada, France, UK, Ireland, Belgium and USA but will also provide the practical “how to” of transfer pricing to benefit you, your employer or your clients.

CIOT, together with sister tax institutes such as the Irish Tax Institute, support our shared objectives to promote tax education and research, support the advancement of the tax profession, and to work for the public benefit and interest. AITI-qualified members of the Irish Tax Institute are also entitled to use the designations 'Chartered Tax Adviser' and 'CTA’. This is in keeping with the CIOT's objective of promoting excellence in taxation internationally.

ADIT will have an exhibition stand at the conference and we look forward to the opportunity to meet many of our ADIT Students, Graduates and Affiliates who may attend.

To register and attend the conference, and for further information, please visit the Irish Tax Institute’s webpage here.

For the third year running, the Advanced Diploma in International Taxation (ADIT) will be exhibiting at the prestigious International Fiscal Association (IFA) Annual Congress : www.ifaboston2012.com The 66th Congress will be held in Boston, USA from 30 September to 4 October 2012.

Prof. Kees van Raad and Prof. Richard Vann who are members of the ADIT Academic Board, as well as Jim Robertson, VP Tax Americas at Shell, will each hold a 30 minute session at the exhibition stand where people can come and meet with them. Prof. Philip Baker QC will also be at the stand throughout the week for support and to meet with colleagues.

Our participation in the IFA Congress is to:

• Raise the profile of the qualification with decision-makers in the international tax arena
• Educate the decision-makers about ADIT - that this unique and practical international tax qualification complements domestic qualifications and relevant academic degrees.
• Encourage interested international tax professionals to register for the qualification.

If you are attending the Congress, please stop by and spend some time at the stand, use the stand for any meetings you may have and please encourage your colleagues to also visit ADIT.

Meet and Greet Sessions will be held at the ADIT stand during the 11:15 refreshment breaks as follows:

Monday 01 October - Prof. Kees van Raad

Tuesday 02 October - Prof. Richard Vann

Wednesday 03 October - Jim Robertson

If you have any questions please contact Stacey Fink at sfink@adit.org.uk or +44 (0)207 340 0575

We look forward to seeing you there!

Please find attached an article written by Stacey Fink, ADIT Business Development Officer, about the ADIT tax qualification recently published in the publication “InbusinessNews” in Cyprus. The article has been translated into Greek so if you have any colleagues who read Greek, please share with them.

The Institute confirms that the new CFC regulations will be applicable to the June 2013 Paper IIA exam.

The new regulations came into force on 1 January 2013, having been announced in the last Finance Act (July 2012).

All ADIT students can now receive a 20% discount on Schwarz on Tax Treaties, 2nd Edition, by Jonathan Schwarz when ordering from CCH.

This volume features on the recommended reading list for both Paper I and Paper IIA - UK Option.

To take advantage of this offer, please call or email CCH Customer Services on +44 (0)844 561 8166 or cch@wolterskluwer.co.uk and ask to order a copy of the book, stating your ADIT student number.

For a link to the volume on the CCH website, please click on the link below.

The Chartered Institute of Taxation (CIOT) is currently trialling the Exam4 onscreen exam system, for use in ADIT exams.

Click here

The Chartered Institute of Taxation (CIOT) is currently trialling the Exam4 onscreen exam system, for use in ADIT exams.

Click here

The CIOT is pleased to report that, as part of an ongoing programme to modernise the delivery of ADIT, an in-house technical trial of the Exam4 on-screen exam software took place successfully within the CIOT offices in London on Monday 18 March.

A number of ADIT students volunteered to take time out of their busy schedules, and completed an exam simulation using the new software. This was followed by a focus group discussion, during which a tremendous level of user feedback was received from the volunteers.

The volunteers provided a very positive review of the Exam4 software, which promises to provide greater flexibility and an improved examination experience for ADIT students around the world. At the same time, a number of useful ideas for adjustments to the software and configuration of on-screen exams were generated by the volunteers, whose valuable input will help to ensure that future on-screen ADIT examinations are conducted in a way which is of maximum convenience and accessibility to students.

We would like to offer our gratitude to the ADIT students who volunteered to take part in the event, and to wish them the best of luck (along with all other ADIT exam candidates) in their exams this June. We would also like to thank Dr Tom O'Shea MA LLM (Tax), along with students and staff at Queen Mary, University of London, for their involvement in the event.

A further on-screen exam simulation is scheduled, subject to demand, followed by live trials of the on-screen exam software at the following June 2013 exam sittings:

• Paper I (Tuesday 11 June) - Dublin sitting

• Paper IIA - United Kingdom Option (Wednesday 12 June) - London sitting

• Paper IIIF - Transfer Pricing Option (Thursday 13 June) - Bucharest sitting

If you are an ADIT student and would like to take part in an on-screen exam trial, either as an exam simulation or during the forthcoming June 2013 exam session, please email rclarke@adit.org.uk. For full information on ADIT on-screen examinations, please click here.

The ADIT Permitted Publications list for 2013 has recently been updated.

If you are planning to sit the Paper IIE - Malta Option exam in June 2013, please note that the following text, which due to an error was initially listed as a permitted publication for this exam, will not be permitted in the exam:

Van Raad, K. Materials on International and EC Tax Law, Volume 2 (Leiden: International Tax Centre) [ISBN: 9789081583329]

This text is not relevant to the syllabus for this Option exam.

Please accept our apologies for any inconvenience caused.

If you are planning to sit the Paper IIIF - Transfer Pricing Option exam in June 2013, please bear in mind that the list of permitted texts for this option has been expanded for the June 2013 exam session.

The following texts will now be permitted for the Transfer Pricing exam:

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Publishing, 2010 Edition) [ISBN: 9789264090330]. Available from the OECD online bookshop at http://www.oecdbookshop.org.

Report on the Attribution of Profits to Permanent Establishments (http://www.oecd.org/dataoecd/23/41/45689524.pdf).

UN Model Double Taxation Convention Between Developed and Developing Countries 2011 (http://www.un.org/esa/ffd/documents/UN_Model_2011_Update.pdf).

Van Raad, Kees Materials on International and EC Tax Law Volume 1 (Leiden: International Tax Centre, latest edition) [ISBN: 9789081583329]. Copies can be obtained from the International Tax Centre at Leiden University at www.itc-leiden.nl, or www.wildy.com.

Both the 2013 ADIT Prospectus and the Permitted Publications document have been updated to include the additional texts. You can find a link to the Permitted Publications document below.

The CIOT is delighted to report that, as part of our programme to modernise the ADIT examinations, a second technical trial of the Exam4 on-screen exam software took place successfully on Thursday 2 May, at the Mary Ward House in central London.

We are tremendously grateful to the ADIT students who volunteered their time in attending the event, which began with a short exam simulation using the new software and concluded with a focus group discussion.

The volunteers spoke highly of the prospects for an on-screen ADIT exam option, which we believe offers the opportunity for greater flexibility and accessibility to ADIT students around the world. By continuing to obtain feedback from ADIT students, we aim to ensure that future on-screen ADIT examinations are conducted in way which is of maximum convenience and accessibility to students, and that the Exam4 software – already in use at higher education institutions throughout North America and Europe – is tailored to the particular requirements of ADIT students.

We would like to offer our thanks to all students who took part in the event, and to wish them the best of luck (along with all other ADIT exam candidates) in their June exams.

The next phase of the programme will involve a live pilot of the on-screen exam software, at the following June 2013 exam sittings:

• Paper I (Tuesday 11 June) - Dublin sitting
• Paper IIA - United Kingdom Option (Wednesday 12 June) - London sitting
• Paper IIIF - Transfer Pricing Option (Thursday 13 June) - Bucharest sitting

If you are an ADIT student taking part in one of the above June 2013 exam sittings, and you are interested in using the on-screen exam software for your exam, please email rclarke@adit.org.uk. For full information on ADIT on-screen examinations, please click here.