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.
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.
You can find the full list of examinable topics for the Transfer Pricing 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.