The examination structure

To achieve ADIT, students must complete the Principles of International Taxation exam and any two modules from the range of optional exam modules (an extended essay may be completed in place of one of the optional modules).

For full information about each module, please click on the module title below. You can find the full ADIT syllabus for all modules here.

||MANDATORY MODULE
||PRINCIPLES OF INTERNATIONAL TAXATION
||CHOOSE ANY TWO
||AUSTRALIA
|
||IRELAND
||BRAZIL
|
||MALTA
||CHINA
|
||SINGAPORE
||CYPRUS
|
||TRANSFER PRICING
||EU DIRECT TAX
|
||UNITED KINGDOM
||EU VAT
|
||UNITED STATES
||HONG KONG
|
||UPSTREAM OIL AND GAS
||INDIA
|
||
||EXTENDED ESSAY ON A TAX SPECIALISM OF YOUR CHOICE

Principles of International Taxation

This module is based on the OECD Model Convention, and is compulsory for all candidates. The focus is on key issues such as Principles of International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. Please click here for further details.


Jurisdiction modules

Candidates are expected to have detailed knowledge of a country’s tax regime regarding international tax matters.

Available in the following options:


Thematic modules

Candidates are expected to have a detailed knowledge of international tax issues concerning a specific area of taxation, or a transnational grouping such as the EU, and should be able to answer questions on international tax in relation to the chosen subject. This may require awareness of multiple countries’ tax systems, to the extent that those systems interact with the chosen area of taxation.

Available in the following options:


Extended Essay

ADIT students may complete a 15,000-20,000 word extended essay on an international tax subject of their choice, in place of one option module. Please click here for further details.