Permitted books

When sitting the ADIT exams, candidates may bring into the exam room one bound edition of each of the publications listed below. Read the guidance on bringing permitted books carefully if you plan to use the permitted books in your exam.

This list is relevant for exams held in 2020.

All candidates must follow these rules when using permitted books in the exams.

You may:

  • Underline words and sentences.
  • Highlight words and sentences, or sideline pages (highlight edges of the pages when the book is closed).
  • Tag pages with small index flags.
  • Fold pages.
  • Refer to your books during the fifteen minute reading time.
  • Use earlier or more recent editions of books than those listed.
  • Bring original copies of the books, bound by the publisher.
  • Request permission to use self-printed copies of the books, by following this guidance.

You may not:

  • Use any books that are not listed as permitted (not all books in the reading list are permitted).
  • Annotate your books in any way (your name and candidate number are fine).
  • Bring note paper, post-it notes or any other handwritten notes.
  • Use electronic copies of books on devices such as tablets or e-readers.
  • Use self-printed copies of the books without written permission. Refer to this guidance.

Decorative.

If you do not have access to an original, bound copy:

Self-printed copies of permitted books or texts require individual, written dispensation from the CIOT for each exam.

If you have genuine difficulty obtaining an original, bound book, you must education [at] adit.org (subject: ADIT%20self-printed%20books) (contact the CIOT) no later than 48 hours before your exam for further advice and instructions.

In your email you should include your ADIT number, details on the book or text, and the exam in which you want to use it.

Requests made less than 48 hours before the start of your exam will not be accepted.


The CIOT have the absolute power to disqualify candidates who use books or text which are not permitted in the exam, or who use any material in breach of our rules.

Books listed on this page are only those which candidates are permitted bring into the exam room for the December 2020 sessions. The full reading lists for each module can be found in the ADIT syllabus.


 

Principles of International Taxation

Held in the December exam session.

  • 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 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.01 Australia

Held in the December exam session.

  • Deutsch, R. et al. Australian Tax Handbook 2020 (Thomson Reuters Australia, 2020) [ISBN: 9780864697776]

2.02 China

Held in the December 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

Held in the December 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 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.04 Hong Kong

Held in the December exam session.

  • CCH. Hong Kong Master Tax Guide 2019-2020 (CCH Hong Kong Ltd, 2019) [ISBN: 9789887935667]
  • CCH. Hong Kong Revenue Legislation (CCH Hong Kong Ltd, 1989-) [ISBN: 9781862644175]

2.05 India

Held in the December exam session.

  • Income Tax Act 1961 [ISBN: 9789386482143]
  • UK/India Double Taxation Treaty
  • Taxmann. Direct Taxes Manual (Taxmann, three-volume edition, 50th edition, 2020) [ISBN: 9789389921595]

2.06 Ireland

Held in the December exam session.

  • Cassidy, B. and Reade, M. Law of Value Added Tax, Finance Act 2019 (Irish Tax Institute, 2020)
  • Fennell, D. Direct Tax Acts, Finance Act 2019 (Irish Tax Institute, 2020)
  • Keogan, A. and Scully, E. Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019 (Irish Tax Institute, 2020)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volumes A, C1 and C2 (Leiden: International Tax Centre, 2020)
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.07 Malta

Held in the December exam session.

  • Attard, R. Principles of Maltese Income Tax Law (Malta Institute of Management, 2019) [ISBN: 9789995715625]
  • 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

Held in the December 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

Held in the December exam session.

  • Cordara, R. Tolley’s Orange Tax Handbook 2019-2020 (LexisNexis, 2019) [ISBN: 9781474311038]
  • 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]
  • Redston, A. Tolley’s Yellow Tax Handbook 2019-2020 (LexisNexis, 2019) [ISBN: 9781474311069]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    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

Held in the December exam session.

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

3.01 EU Direct Tax

Held in the December exam session.

  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volumes C1 and C2 (Leiden: International Tax Centre, 2020)
    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

Held in the December exam session.

  • Cordara, R. Tolley’s Orange Tax Handbook 2020-2021. Part 1 (LexisNexis, 2020) [ISBN: 9781474314152]

3.03 Transfer Pricing

Held in the December exam session.

  • 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 2017 (New York: UN, 2017) [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 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the examination.

3.04 Upstream Oil & Gas

Held in the December exam session.

  • 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]
  • Amereller, F., Jäger, S. and Al-Janabi, A. Legal Guide to Doing Business in Iraq (Munich: Amereller Rechtsanwälte, 6th edition, 2014)

  • 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 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the examination.

3.05 Banking

Held in the December exam session.

  • OECD. Additional Guidance on the Attribution of Profits to Permanent Establishments, BEPS Action 7 (Paris: OECD, 2018)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital: Condensed Version 2017 (Paris: OECD, 2017)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2010-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]