Press Release: Module in Brazilian taxation launched

The Chartered Institute of Taxation (CIOT) is pleased to announce the launch of a new module in Brazilian international taxation, as part of the ADIT (Advanced Diploma in International Taxation) qualification. It is the latest addition to ADIT as the qualification continues to grow in popularity and range of topics.

The new Brazil module will be of interest to tax professionals across Brazil and around the world who deal with the cross-border implications of Brazilian tax law, including practitioners from accounting firms, multinational corporations, law firms, tax authorities and academia.

Success in the ADIT Brazil module is achieved by passing a supervised three hour exam, which can be sat in Brazil or any other country around the world, in either a handwritten or on-screen format.

Since the inaugural ADIT exams took place in 2004, the ADIT qualification has grown to include 15 different option modules available to students, in addition to the compulsory Principles of International Taxation exam. The new Brazil module joins a suite of optional ADIT modules covering twelve jurisdictions, representing more than 60 per cent of the world economy.1

Speaking on behalf of the Institute, CIOT President John Preston said:

“The ADIT qualification is now established as a global credential and mark of quality in international tax, and an independent means of developing and proving one’s command of the subject. This new module will enable tax professionals and their firms to demonstrate their expertise in the Brazilian tax regime as it relates to an international context. Employers can be assured of the competence of their international tax teams on matters relating to Brazilian tax law, enabling them to stand out from the crowd of competitors and give reassurance to clients.

“We are very excited to be launching our first South American ADIT module; with the introduction of the Brazil module, the ADIT syllabus now addresses tax jurisdictions across five continents. This new exam is unique in challenging candidates to develop and apply their understanding of the cross-border implications of Brazilian tax practices, legislation and treaties. A diverse range of study options and accessible exams make the module ideal for busy professionals in Brazil and elsewhere.”

  1. The creation of a Brazil ADIT module reflects the country’s unique and complex tax code, and its status as the biggest economy in Latin America, with 400 of the world’s 500 largest companies operating in the country. The recently published Financial Complexity Index 2017 found Brazil to be the second most complex jurisdiction in the world for accounting and tax compliance.2

Commenting on the development, Gustavo Brigagão, the Chair of IFA Brazil and Senior Partner at Ulhôa Canto, Rezende e Guerra Advogados, said:

“I am delighted to become aware of the availability in Brazil of the ADIT credential, which includes a specific Brazil exam option and is supported by preparation courses in international taxation. It will be extremely relevant and useful for the Brazilian tax community for two basic reasons: allowing Brazilian law firms, tax consultancies and in-house tax departments to hire accredited and clearly qualified professionals; and providing additional educational opportunities for tax professionals who wish to enhance their knowledge in this very important field in Brazil today.”

Notes to editors

  1. In addition to Brazil, other jurisdictions already covered by ADIT papers are Australia, China, Cyprus, Hong Kong, India, Ireland, Malta, Singapore, the UK, the USA, and the EU. Together these jurisdictions generate some 62 per cent of global GDP (by Purchasing Power Parity (PPP); source: IMF World Economic Outlook figures for 2016). Additional, optional non-jurisdictional ADIT modules are also offered on EU VAT, transfer pricing, and upstream oil and gas.
  2. Figures from Doing business in Brazil: Brazil trade and export guide, UK Department for International Trade – link here. The Financial Complexity Index 2017 can be read here.
  3. The syllabus for the ADIT Brazil module covers the following list of topics in an international context: tax jurisdiction (including territoriality); taxation of non-residents; taxation of individuals; taxation of companies; tax planning; and tax treaties and international agreements.
  4. Further information on ADIT and the Brazil module is available on the ADIT website at