Energy Resources module

This module gives you the required knowledge, skills and understanding of the taxation of energy resources within an international context that you need to succeed in your career. Your learning will cover the fundamental tax issues within energy production, with a number of country examples; permanent establishments and transfer pricing methods; the taxation of intellectual property, mergers, financing and trading activities within the sector, including carbon pricing.

Who is it for?

The Energy Resources module is aimed at professionals around the world working on taxation issues involving the exploration and production of energy resources such as oil and gas. ADIT is suitable for senior level professionals, managers or those working towards a senior level.

What does it cover?

Diagram explaining the Energy Resources syllabus breakdown as follows: Transfer Pricing - 5%. Decommissioning of assets - 5%. Natural energy resource governance and dispute resolution - 7.5%. Tax policy considerations of climate change - 10%. Permanent establishments - 10%. Leasing, financing, trading and profit repatriation - 17.5%. Mergers & acquisitions, technical services and intellectual property - 20%. Fundamental issues, tax & fiscal regimes and country examples - 25%.

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.

  • Exam length: 3hrs 15mins
  • Available in June and December

How it will benefit you

  • Gain a robust understanding of theory coupled with practical application
  • Build your confidence, skills and competencies to apply principles in your daily work
  • Keep up with fast-changing developments in tax law, and stay ahead in your field
  • Increase your employability with a qualification recognised around the world

Length of study

Approximately 200 hours of learning time is recommended to complete the Energy Resources module. This may vary dependent on a number of factors including your background, knowledge and experience, and your study method.

How is it assessed?

  • One exam consisting of three parts
  • Questions designed to test your application of concepts to real world scenarios
  • Employer-driven syllabus, with a professional focus