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ADIT Examinations: Permitted Publications

IMPORTANT

You may underline, sideline and highlight the permitted books butannotating, use of ‘post its’ and tagging is NOT allowed
Dictionaries are NOT permitted
You will be disqualified if found in possession of any printed or manuscript paper or book in the
examination room, apart from those as listed. THIS RULE WILL BE STRICTLY ENFORCED.
You are allowed to bring into the examination room:
Pocket calculators (programmable calculators are permitted EXCEPT those with a graphical display)
One edition of the following publications

For Paper I

Van Raad, Kees, Materials on International and EC Tax Law 2010-2011 (Leiden: International Tax Centre) [ISBN: 9789081583312]and/or

OECD, OECD Model Tax Convention on Income and on Capital: Condensed Version July 2010 (Published August 2010) [ISBN: 9789264089488]

OECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Publishing, 2010 Edition) [ISBN: 9789264090330]

For Paper II

A – United Kingdom option

Tolley’s Yellow Tax Handbooks 2010-11 (Five Volume Set) (Tolley Publishing 6 August 2010) [ISBN: 9781405751490 ]

Tolley’s Orange Tax Handbook2010-11(Tolley Publishing 6 August 2010) [ISBN: 978405757379 ]

CCH The Red Book 2010-11 (Volumes 1A, 1B, 1C, 1D, 1E, 1F + Index) & Finance Act (No 3) 2010 Supplement (CCH Editions January 2011 [ISBN: 18747983537]. Also known as the CCH Editions Limited Tax Statutes and Statutory Instruments)and

Van Raad, Kees, Materials on International and EC Tax Law 2010-2011Vol. 1 (Leiden: International Tax Centre) [ISBN: 9789081583312] and/or

OECD, OECD Model Tax Convention on Income and on Capital: Condensed Version July 2010 (Published August 2010) [ISBN: 9789264089488]

You will be provided with a copy of the UK Tax Tables for reference in the exam hall

B – United States option

International Income Taxation: Code and Regulations recent edition (CCH Editions) [ISBN: 9780808023784]

You will be provided with a copy of the 2006 US Model Treaty for reference in the exam hall

C – Hong Kong option

No appropriate publications available

D – Singapore option

INCOME TAX ACT, Cap. 134, 2008 Rev. Ed. as amended by the Income Tax (Amendment) Act 2008 (Act 34 of 2008), Income Tax (Amendment)(Exchange of Information) Act 2009 (Act 24 of 2009), Income Tax (Amendment) Act 2009 (Act 27 of 2009) and Income Tax (Amendment) Act 2010 (Act 29 of 2010)

GOODS AND SERVICES TAX ACT, Cap. 117A, 2005 Rev. Ed. as amended by the Goods and Services Tax (Amendment) Act 2005 (Act 38 of 2005), Goods and Services Tax (Amendment) Act (Act 28 of 2007), Goods and Services Tax (Amendment) Act (Act 33 of 2008), Goods and Services Tax (Amendment) Act 2009 (Act 19 of 2009) and Goods and Services Tax (Amendment) Act 2010 (Act 20 of 2010)

You will be provided with a copy of this document for reference in the exam hall:

OECD, OECD Model Tax Convention on Income and on Capital: Condensed Version July 2010 (Published August 2010)

E – Malta option

No appropriate publications available

F – Australia option

Deutsch, R, et al, Australian Tax Handbook 2011 (Thomson) [ISBN: 0864607016] or

CCH Australian Master Tax Guide 2011(Kluwer Law International) [ISBN: 9781921701375] and

Deutsch, R, Fundamental Tax Legislation,(Pyrmont: Thomson Reuters, 2010) [ISBN: 9780864606495]

For Paper III

A – United States option

International Income Taxation: Code and Regulations recent edition (CCH Editions) [ISBN: 9780808023784]

You will be provided with a copy of the 2006 US Model Treaty for reference in the exam hall

B – European Community option

Van Raad, Kees, Materials on International and EC Tax Law 2010-2011 Vol. 2(Leiden: International Tax Centre) [ISBN: 9789081583312]and/or

OECD, OECD Model Tax Convention on Income and on Capital: Condensed Version July 2010 (Published August 2010)

C – United Kingdom option

Tolley’s Yellow Tax Handbooks 2010-11 (Five Volume Set) (Tolley Publishing 6 August 2010) [ISBN: 9781405751490 ]

Tolley’s Orange Tax Handbook2010-11(Tolley Publishing 6 August 2010) [ISBN: 978405757379 ]

CCH The Red Book 2010-11 (Volumes 1A, 1B, 1C, 1D, 1E, 1F + Index) & Finance Act (No 3) 2010 Supplement (CCH Editions January 2011 [ISBN: 18747983537]. Also known as the CCH Editions Limited Tax Statutes and Statutory Instruments)

You will be provided with a copy of the UK Tax Tables for reference in the exam hall

D – China option

CCH China Master Tax Guide 2009-10 or 2010-11, (Kluwer Law International) [ISBN: 9789881853967]

Zhang, Xin, Law and Practice of International Tax Treaties in China(Wildy, Simmonds and Hill Publishing) [ISBN: 1898029628]

You will be provided with a copy of these three documents for reference in the exam hall:

'The agreement between the government of the People’s Republic of China and the government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains.'

'The agreement between the government of the Peoples Republic of China and the government of Barbados for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income.'

'The protocol amending the agreement between the government of the People’s Republic of China and the government of the United Kingdom of Great Britain and Northern Ireland for the reciprocal avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains.'

'The protocol amending the agreement between the government of the Peoples Republic of China and the government of Barbados for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income.'

E – Australia option

Deutsch, R, et al, Australian Tax Handbook 2011 (Thomson) [ISBN: 0864607016] or

CCH Australian Master Tax Guide 2011(Kluwer Law International) [ISBN: 9781921701375] and

Deutsch, R, Fundamental Tax Legislation,(Pyrmont: Thomson Reuters, 2010) [ISBN: 9780864606495]

F – Transfer Pricing option

Van Raad, Kees, Materials on International and EC Tax Law 2010-2011, Vol. 1 (Leiden: International Tax Centre) [ISBN: 9789081583312]

OECD, OECD Model Tax Convention on Income and on Capital: Condensed Version July 2010 (Published August 2010) [ISBN: 9789264089488]

OECD, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Publishing, 2010 Edition) [ISBN: 9789264090330]