Brazil option

This module covers the structure of the Brazilian tax system with particular emphasis on the principle of territoriality, taxation of individuals, companies and non-residents, and Brazil's international tax treaty network. Please see the syllabus for full details.

The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.

This exam is currently offered in the June ADIT exam session.


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You can find the full list of examinable topics for the Brazil option module in the ADIT syllabus.

You can also download past papers for this and other ADIT exams, together with suggested solutions and examples of successful candidate scripts.

Tuition for this and other ADIT modules is available via a selection of course providers around the world.

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