This module covers the fundamentals of transfer pricing based on the OECD model. The paper will focus on transfer pricing methods, the arm’s length principle, comparability, compliance issues and avoiding double taxation and dispute resolution. Please see the Syllabus for full details, or download the syllabus extract below.
Candidates who pass this exam are eligible to apply for a certificate. Please click here for more information.
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 five 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.
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 Transfer Pricing 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
To register online for ADIT exams, please click here. Please note that, if you have not yet registered as an ADIT student, you will need to complete your ADIT student registration in order to be eligible to sit ADIT exams. To register as an ADIT student, click here.
For a list of current ADIT exam centres, please click here.