Permitted books

When sitting the ADIT exams, candidates may bring into the exam room one bound edition of each of the publications listed below.

When bringing permitted books to the exams, candidates are expected to comply with the following rules and regulations:

  • Candidates may underline words and sentences, sideline (to highlight edges of the pages when the book is fully closed), and highlight words and sentences, in the permitted texts.
  • Candidates are not permitted to annotate, use post-it notes, tag or fold pages in the permitted books.
  • Candidates are expected to bring original books, bound by the publisher. Self-printed copies are not permitted.
  • Earlier or more recent editions of the permitted texts may be used.
  • Electronic copies of the permitted publications may not be used for the exams.

  • You must not use any book other than those permitted.

  • The Presiding Officer and invigilators have the absolute power to confiscate any book which they suspect is prohibited, or any material which breaches the CIOT’s rules regarding permitted books.

Permitted books

The books which candidates may bring into each of the examinations can be found below.

The publications listed on this page are only those which candidates are permitted bring into the exam room for the June and December 2018 sessions. The full reading lists for each module can be found in the ADIT Syllabus.

Principles of International Taxation

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 2017-2018. Volume A (Leiden: International Tax Centre, 2018) [ISBN: 9789082585407]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.01 Australia

This exam is held in the June exam session.

  • Deutsch, R. et al. Australian Tax Handbook 2017 (Thomson Reuters Australia, 2017) [ISBN: 9780864699213]

2.02 China

This exam is held in the June exam session.

  • CCH. China Master Tax Guide 2016-2017 (CCH, 2016) [ISBN: 9789881395696]

  • Zhang, X. The Law and Practice of International Tax Treaties in China (Wildy, Simmonds and Hill Publishing, 2003) [ISBN: 9781898029625]

2.03 Cyprus

This exam is held in the June exam session.

  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2017-2018. Volume A (Leiden: International Tax Centre, 2018) [ISBN: 9789082585407]

2.04 Hong Kong

This exam is held in the June exam session.

  • CCH. Hong Kong Master Tax Guide 2017-2018 (CCH Hong Kong Ltd, 2017) [ISBN:9789887741367]
  • CCH. Hong Kong Revenue Legislation (CCH Hong Kong Ltd, 1989-) [ISBN: 9781862644175]

2.05 India

This exam is held in the June exam session.

  • Income Tax Act 1961 [ISBN: 9789386482143]
  • UK/India Double Taxation Treaty
  • Taxmann. Direct Taxes Manual (Taxmann, three-volume edition, 46th edition, 2016) [ISBN: 9789350718926]

2.06 Ireland

This exam is held in the June exam session.

  • Cassidy, B. and Reade, M. Law of Value Added Tax, Finance Act 2015 (Irish Tax Institute, 2016)
  • Keogan, A. and Scully, E. Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2015 (Irish Tax Institute, 2016)
  • Maguire, T. Direct Tax Acts, Finance Act 2015 (Irish Tax Institute, 2016)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2017-2018. Volumes A and C (Leiden: International Tax Centre, 2018)
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.07 Malta

This exam is held in the June exam session.

  • Attard, R. Principles of Maltese Income Tax Law (Malta Institute of Management, 2013) [ISBN: 9789995780231]
  • Attard, R. Principles of Maltese VAT Law (Malta Institute of Management, 2009) [ISBN: 9789995780210]
  • Laws of Malta, Value Added Tax Act, Cap 406 (1999)

2.08 Singapore

This exam is held in the June exam session.

  • Goods and Services Tax Act, Cap 117A, Rev Ed 2005 with all subsequent amendments
  • Income Tax Act, Cap 134, Rev Ed 2014 with all subsequent amendments

2.09 United Kingdom

This exam is held in the June and December exam sessions.

  • 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]
  • Cordara, R. Tolley’s Orange Tax Handbook 2017-2018 (LexisNexis, 2017) [ISBN: 9781474304061]
  • Dodwell, B. and Prosser, K. CCH Green Book 2017-2018 (CCH, 2018) [ISBN: 9781788870290]
  • Dodwell, B. and Prosser, K. CCH Red Book 2017-2018 (CCH, 2018) [ISBN: 9781788870344]
  • Redston, A. Tolley’s Yellow and Orange Finance Act 2017 (LexisNexis, 2017) [ISBN: 9780754555445]
  • Redston, A. Tolley’s Yellow Tax Handbook 2017-2018 (LexisNexis, 2017) [ISBN: 9781474304092]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2017-2018. Volume A (Leiden: International Tax Centre, 2018) [ISBN: 9789082585407]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

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

2.10 United States

This exam is held in the June exam session.

  • Peroni, R., Gustafson, C. and Pugh, R. International Income Taxation: Code and Regulations (Chicago: CCH, latest edition)

3.01 EU Direct Tax

This exam is held in the June and December exam sessions.

  • Van Raad, K. Materials on International, TP and EU Tax Law 2017-2018. Volume C (Leiden: International Tax Centre, 2018)
    Candidates with a 2014-2015 or 2015-2016 edition may instead take Volume 3 of the earlier edition into the exam. Candidates with a pre-2014 edition may instead take Volume 2 of the earlier edition into the exam.

3.02 EU VAT

This exam is held in the June and December exam sessions.

  • Cordara, R. Tolley’s Orange Tax Handbook 2017-2018. Part 1 (LexisNexis, 2017) [ISBN: 9781474304061]

  • Dodwell, B. and Prosser, K. CCH Green Book 2017-2018 (CCH, 2018) [ISBN: 9781788870290]

3.03 Transfer Pricing

This exam is held in the June and December exam sessions.

  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945] and accompanying Commentary: Article 5, Article 7, Article 9, and "special relationship" in Articles 10-12
  • OECD, Committee on Fiscal Affairs. OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports. Actions 8-10 (Paris: OECD, 2015) [ISBN: 978 9264241237]
  • OECD, Committee on Fiscal Affairs. OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports. Action 13 (Paris: OECD, 2015) [ISBN: 978 9264241466]
  • OECD, Committee on Fiscal Affairs. Report on the Attribution of Profits to Permanent Establishments (Paris: OECD, 2010)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2017) [ISBN: 9789264262737]
  • United Nations. UN Model Double Taxation Convention between Developed and Developing Countries 2011. Article 5, Article 7 and Article 9 (New York: UN, 2011) [ISBN: 9789211591026]
  • United Nations. UN Practical Manual on Transfer Pricing for Developing Countries (2017) (New York: UN, 2017)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2017-2018. Volume A (Leiden: International Tax Centre, 2018) [ISBN: 9789082585407]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the examination.

3.04 Upstream Oil & Gas

This exam is held in the June exam session.

  • Abdo, H. "Investigating the effectiveness of different forms of mineral resources governance in meeting the objectives of the UK petroleum fiscal regime", in Energy Policy (2014, Volume 65, p.48)
  • Abdo, H. Taxation of UK Oil and Gas Production: a Non-Proprietorial Regime? (Oxford: Lambert Academic Publishing, 2010) [ISBN: 9783843375917]
  • Abrahamson, J. Tolley’s International Taxation of Upstream Oil and Gas (LexisNexis, 2017) [ISBN: 9780754555421]
  • Mommer, B. Global Oil and the Nation State (Oxford: Oxford University Press, 2002) [ISBN: 9780197300282]
  • Nakhle, C. Petroleum Taxation: Sharing the Oil Wealth (London: Routledge, 2008) [ISBN: 9780415541909]
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945] and accompanying Commentary
  • 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 2017-2018. Volume A (Leiden: International Tax Centre, 2018) [ISBN: 9789082585407]