Issue 12, August 2017


Welcome to the Latest Edition

Hello and welcome to the August 2017 edition of the ADIT Student Newsletter.

This edition includes all the latest news about ADIT, including forthcoming events and tuition courses, a round-up of the most recent Admission Ceremonies and ADIT networking activities, details of the latest ADIT exam option, and information for students planning to sit exams.

You can find the latest news on the ADIT website, or by following our Twitter feed at @CIOTADITStudent. You can also join our LinkedIn group to network with ADIT colleagues around the world.

We welcome any feedback you may have about ADIT, and any ideas for articles to include in future editions of the Student Newsletter or our international tax digest, ADIT Voice – simply email us at info [at] ( info [at]

Yours sincerely

Rosalind Baxter
Director of Education


Key Exam Dates

12 September 2017 December 2017 exam entry deadline (entries received after this date incur a £100 late fee)
29 September 2017 Deadline for late December 2017 exam entries
1 November2017 Candidates receive notification of exam sittings via email
16 November 2017 Exam4 download portal opens for December 2017 on-screen exams
12-14 December 2017 December 2017 exams take place
8 February 2018 (20.00 GMT) Publication of December 2017 pass lists at
Enter Here

Past Papers

If you’re planning to sit ADIT exams this December, we encourage you to take the opportunity to download previous question papers and suggested solutions for your chosen exam from our website at

Please note that the published past papers should only be used as a study and revision aid – questions will of course vary between exam sittings, and the past papers are not updated for subsequent case law or legislative changes.

Reading lists for all ADIT exams are available in the ADIT Syllabus, available at

Keep Up-To-Date

This year's ADIT Student Calendar is available to download here.

The calendar includes all the year's key ADIT dates and deadlines, to help you plan your studies for your chosen exams.

You can also keep on top of the latest information and deadlines by following @CIOTADITStudent on Twitter.


Brazil Exam Option Unveiled

We are delighted to announce the launch of a new exam option, focusing on the international tax regime of Brazil. The ADIT syllabus now includes modules covering eleven national jurisdictions, in addition to the European Union and represents roughly two thirds of the global economy.

The new module is aimed at international tax professionals across Brazil, and tax practitioners around the world who deal with cross-border tax issues relating to Brazil. It provides a global benchmark of quality and achievement in the international taxation system of Brazil.

Speaking about the new module, Gustavo Brigagão, Senior Partner at Ulhôa Canto Rezende e Guerra Advogados and Chair of IFA Brazil, commented as follows:

"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 in multinationals 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."

You can find out more about the new Brazil module at


New ADIT Materials

The 2018 editions of the ADIT Prospectus and Syllabus are available to download from our website at

The new editions include the new Brazil module, together with updated lists of topics and recommended reading lists for all other ADIT exams taking place in 2018.

If you are sitting exams in December 2017, please continue to use the existing 2017 edition of the Syllabus as the new edition will only apply to next year's exams.

We will also publish the 2018 edition of the ADIT Student Calendar during the Autumn.

View the New
Materials Here

Exam Roundup

A total of 675 students sat ADIT exams between 13 and 15 June 2017, in our biggest exam session ever. Exams took place in 42 countries and territories around the world, including the first ever ADIT exam hostings in Austria, Cameroon and Papua New Guinea. More than 60% of candidates chose to sit their exams electronically, using the increasingly popular on-screen method.

A record 135 students have completed ADIT in the last six months and can now add the post-nominals 'ADIT' after their name, including the first ADIT graduates in Austria, Cambodia, Ghana, Kuwait, Lebanon and Saudi Arabia. More than 700 tax practitioners across nearly 70 countries now hold the qualification.

We offer our congratulations to everyone who achieved the ADIT qualification, or passed an ADIT exam, and our commiserations to those students who were unsuccessful in their exams.

You can find pass lists for the June 2017 exams, along with the names of all new ADIT graduates from the previous six months, at

A full ADIT certificate will be awarded to each new ADIT graduate, recognising their achievement of the qualification. In addition, students who hold passes for both Paper 1 Principles of International Taxation and an option module may apply for a modular certificate recognising their partial ADIT achievement. Further information is available at

ADIT graduates are invited to subscribe as International Tax Affiliates of the Chartered Institute of Taxation, thus retaining access to CIOT branch events, CPD and networking opportunities, and an enviable range of tax resources. Further details about the International Tax Affiliate package can be found at

Are you planning to sit ADIT exams in December 2017? The deadline to enter is 12 September. You can enter at


CIOT Admission Ceremonies

ADIT awards and certificates were presented to successful ADIT students at two recent CIOT Admission Ceremonies, at the Drapers' Hall in central London, on Thursday 6 April and Wednesday 7 June 2017.

The following awards were presented for the highest marks attained in the December 2016 ADIT exams:

  • The Heather Self Medal was won by Naomi Wells, who is employed by Wilkins Kennedy LLP in London, United Kingdom.
  • The Worshipful Company of Tax Advisers Medal was won by Erlantz Carus, who is employed by Deloitte in London.
  • The Wolters Kluwer Prize was won by Syed Emmad Shah, who is employed by PwC in Doha, Qatar.


In addition, new ADIT graduates and International Tax Affiliates of the CIOT from countries including Bulgaria, France, Romania, Singapore, Spain and Switzerland received their certificates at the ceremonies.

Those who have completed ADIT since the most recent Ceremony, together with award winners from the June 2017 exam session, are invited to attend a forthcoming CIOT Admission Ceremony.


ADIT and the Transfer Pricing Community

The ADIT qualification and Transfer Pricing module were exhibited to over 300 delegates from the UK and around the world, at the TP Minds International conference in central London on 7 and 8 March.

The event addressed a number of important, ADIT-relevant topics in contemporary international tax discourse, from EU state aid to Transfer Pricing controversy and litigation, to post-BEPS implementation challenges and compliance divisions between the United States and Europe.

A high-powered list of speakers and panellists included ADIT Academic Board members John Avery Jones, Philip Baker and Jefferson VanderWolk, while the keynote interview was with Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration at the OECD.

You can find a full round-up of our participation at TP Minds International in the May 2017 edition of Tax Adviser Magazine, accessible via the button below.

View the Full
Article Here

Future Events

ADIT students and International Tax Affiliates are welcome to participate in any of the following events. To find out more details about an event, please click on the More Info link.

27 August –
1 September
71st IFA Annual Congress 2017 | More Info
Windsor Barra Hotel, Rio de Janeiro, Brazil
15 September


CIOT/ATT European Branch 10th Young International Corporate Tax Practitioners' Conference | More Info
Deloitte, London, UK

25 September

CIOT/ATT European Branch Amsterdam Conference | More Info
IBFD, Amsterdam, Netherlands

28 September

Irish Tax Institute & CIOT/ATT European Branch Brexit Seminars | More Info
Taj Hotel, London, UK

18-20 October

AOTCA 2017 Manila | More Info
Makati Shangri-La, Manila, Philippines

20 October

CIOT/ATT European Branch Milan Conference | More Info
UniCredit Tower, Milan, Italy

31 October –
1 November

NPF 28th International Petroleum Tax Conference | More Info
Gamle Logen, Oslo, Norway

7-9 December
FIT International Taxation Conference 2017 | More Info
ITC Maratha Hotel, Mumbai, India

If you would like to recommend an event for ADIT participation, or for enquiries about networking opportunities and ADIT promotional materials, please contact us at info [at]


Future Courses

Course providers offer ADIT-relevant courses around the world. These courses can be an ideal way of supplementing your exam preparation or simply enhancing your understanding of a topic. To enrol, please contact the course provider or click on More Info.

All courses are offered independently of the CIOT. Courses do not include ADIT exam entry; exam entries must be made directly to the CIOT. Course bookings and payments are made to the course provider.

Altium Training | Website
Paper 1 course | 30 September 2017 - 3 June 2018 | Athens, Greece | More Info
Paper 3.01 EU Direct Tax option course | 30 September 2017 - 3 June 2018 | Athens, Greece | More Info

Paper 3.03 Transfer Pricing option course | 30 September 2017 - 3 June 2018 | Athens, Greece | More Info

DJH International Tax | Website
Paper 1 course | 16-18 October | London, UK | More Info
Paper 3.03 Transfer Pricing option course | 23-25 October | London, UK | More Info

IBFD | Website
Paper 3.03 Transfer Pricing option course | 16-20 October | Amsterdam, Netherlands | More Info
Paper 1 course | 23-27 October | Amsterdam, Netherlands | More Info

IMF Academy | Website
Paper 3.03 Transfer Pricing option course | 21 September, 19 October and 16 November | Distance Learning | More Info

Irish Tax Institute | Website
Paper 1 course | Online | More Info
Paper 3.03 Transfer Pricing course | Online | More Info

Pantelis Stylianides Institute and Taxatelier | Website
Paper 1 course | 9 September - 27 November 2017 | Nicosia, Cyprus | More Info
Paper 3.03 Transfer Pricing option course | 16 September - 4 December 2017 | Nicosia, Cyprus | More Info

Tolley Exam Training | Website
Paper 1 course | 29-30 August, 27-29 September and 27-30 November 2017 | London, UK | More Info
Paper 2.09 - United Kingdom option course | 21-22 August, 18-20 September and 20-24 November 2017 | London, UK | More Info
Paper 3.01 - EU Direct Tax option course | 31 August - 1 September, 2-4 October and 13-16 November 2017 | London, UK | More Info
Paper 3.03 - Transfer Pricing option course | 23-24 August, 13-15 September and 14-17 November 2017 | London, UK | More Info

This is not an exhaustive list of ADIT courses, but reflects a selection of those which have been recently announced and circulated to the CIOT. For further information on ADIT courses and course providers, please visit our website at

Course providers are listed alphabetically.