This module covers the structure of the Cypriot tax system, with particular emphasis on Income Tax, Capital Gains Tax and Value added Tax, and topics such as the Cyprus Double Taxation Treaty Network, reorganisations and BEPS. 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 one mandatory question worth 20 marks. 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 and December ADIT exam sessions.
You can find the full list of examinable topics for the Cyprus 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.