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 see the syllabus for full details.

Candidates who pass this exam are eligible to apply for a certificate. Please click here for more information.

This exam consists of two parts. Part A consists of five essay-type questions worth 25 marks each. Part B consists of two scenario-type questions worth 25 marks each. Candidates are required to answer four questions in total, including at least one question from each part.

This exam is currently offered in the June and December ADIT exam sessions.


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You can find the full list of examinable topics for the Principles of International Taxation 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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