Upstream Oil and Gas option

This module examines the taxation of upstream oil and gas operations in an international context. The paper addresses fundamental tax issues within the oil and gas sector, including a number of country examples, permanent establishments and transfer pricing methods, the taxation of intellectual property, mergers and acquisitions, financing and trading activities within the sector. 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 Upstream Oil and Gas option paper, please click here.

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Sitting the exam

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