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, or download the syllabus extract below.
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.
Preparing for the exam
Candidates are encouraged to enrol on a relevant tuition course, as part of their ADIT exam preparation. For full details of all course providers for the Brazil option paper, please click here.
To download past papers for all ADIT exams, together with suggested solutions and examples of successful candidate scripts, please click here.
Sitting the exam
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For a list of current ADIT exam centres, please click here.