The Upstream Oil and Gas option was introduced to the ADIT qualification in 2015, and is included among the subjects currently available for the Module 3: Advanced International Taxation (Thematic) category. The ADIT qualification as a whole now includes five thematic options, together with eleven jurisdiction options, representing roughly two thirds of the global economy.
The Upstream Oil and Gas option is aimed at tax professionals whose work involves dealing with issues in taxation as they affect the exploration and production of oil and gas, who desire a global benchmark of quality and achievement in international tax law within the oil and gas sector.
In order to achieve the ADIT qualification, students must pass Module 1: Principles of International Taxation and any two option modules. Full details of the Upstream Oil and Gas option syllabus can be found below. Success in the Upstream Oil and Gas option is achieved by passing a supervised three hour written exam available in countries around the world, in either a handwritten or on-screen format.