This exam is held in the June and December exam sessions.
- OECD. Base Erosion and Profit Shifting Project: 2015 Final Reports, Executive Summaries (Paris: OECD, 2015)
- OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945]
- OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2017) [ISBN: 9789264262737]
- Van Raad, K. Materials on International, TP and EU Tax Law 2018-2019. Volume A (Leiden: International Tax Centre, 2018) [ISBN: 9789082585414]
- Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.