Module detail

20 Apr 2021

To complete the qualification, you must study and pass three modules focused on different aspects of international tax.

Designed to give you flexibility in choosing the subjects most suited to you and your career, only the Principles of International Tax module is mandatory. You can choose any two of the optional modules covering a wide range of jurisdictional and thematic topics, or an extended essay on an international tax subject of your choice. 

Mandatory module 

Principles of International Taxation 

  • Exam length: 3hrs 15mins 
  • Available: June & December 

This module will introduce you to the key principles and fundamental concepts of international tax practice, based on the OECD Model Convention. 

Most students will complete this module first, as the topics covered will underpin your learning as you progress with the qualification.  

Read more about the Principles of International Tax module. 

Optional modules - jurisdictions

Australia 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues relating to Australian businesses and individuals. 

Read more about the Australia option.

Brazil 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to Brazilian businesses. 

Read more about the Brazil option. 

China 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to businesses in China. 

Read more about the China option. 

Cyprus 

  • Exam length: 3hrs 15mins 
  • Available: June & December 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals in Cyprus. 

Read more about the Cyprus option. 

Hong Kong 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to businesses in Hong Kong. 

Read more about the Hong Kong option. 

India 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to Indian businesses. 

Read more about the India option.

Ireland 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals in Ireland. 

Read more about the Ireland option. 

Malta 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals in Malta. 

Read more about the Malta option. 

Singapore 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues encountered, particularly by global businesses operating in Singapore, a territorial-based tax economy that is highly dependent on international trade. 

Read more about the Singapore option. 

United Kingdom 

  • Exam length: 3hrs 15mins 
  • Available: June & December 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals within the UK. 

Read more about the United Kingdom option. 

United States 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of international tax issues relating to American businesses and individuals. 

Read more about the United States option. 

Optional modules - thematic subjects 

Banking 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of current tax issues to banking activities and financial instruments within an international context. 

Read more about the Banking option. 

EU Direct Tax 

  • Exam length: 3hrs 15mins 
  • Available: June & December 

This module will give you knowledge, skills and understanding of international tax issues relating to the direct taxation of companies and individuals within the EU. 

Read more about the EU Direct Tax option. 

EU VAT 

  • Exam length: 3hrs 15mins 
  • Available: June & December 

This module will give you knowledge, skills and understanding of all aspects of VAT law at the European level. 

Read more about the EU VAT option. 

Transfer Pricing 

  • Exam length: 3hrs 15mins 
  • Available: June & December 

This module will give you knowledge, skills and understanding of the fundamentals of transfer pricing, based on the OECD Model. 

Read more about the Transfer Pricing option. 

Upstream Oil and Gas 

  • Exam length: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of the taxation of upstream oil & gas operations within an international context. 

Read more about the Upstream Oil and Gas option.

Extended Essay 

On an international tax subject of your choice 

  • Length: 15-20,000 words 
  • Time: 3 years 
  • Submit: Any time of year 

The extended essay is a great option if your chosen area of international tax is not covered by any of the exam modules, giving you the flexibility to research and write an essay on the subject of your choice. 

Read more about the Extended Essay option. 



 

What are the modules?

Principles of International Taxation

  • Exam: 3hrs 15mins 
  • Available in June & December 

This module will introduce you to the key principles and fundamental concepts of international tax practice, based on the OECD Model Convention. 

Most students will complete this module first, as the topics covered will underpin your learning as you progress with the qualification.  

Read more about the Principles of International Tax module.

Australia option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues relating to Australian businesses and individuals. 

Read more about the Australia option.

Banking option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of current tax issues to banking activities and financial instruments within an international context. 

Read more about the Banking option. 

Brazil option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to Brazilian businesses. 

Read more about the Brazil option.

China option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to businesses in China. 

Read more about the China option. 

Cyprus option

  • Exam: 3hrs 15mins 
  • Available in June & December 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals in Cyprus. 

Read more about the Cyprus option. 

EU Direct Tax option

  • Exam: 3hrs 15mins 
  • Available in June & December 

This module will give you knowledge, skills and understanding of international tax issues relating to the direct taxation of companies and individuals within the EU. 

Read more about the EU Direct Tax option. 

EU VAT option

  • Exam: 3hrs 15mins 
  • Available in June & December 

This module will give you knowledge, skills and understanding of all aspects of VAT law at the European level. 

Read more about the EU VAT option.

Hong Kong option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to businesses in Hong Kong. 

Read more about the Hong Kong option. 

India option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues, particularly relating to Indian businesses. 

Read more about the India option.

Ireland option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals in Ireland. 

Read more about the Ireland option. 

Malta option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals in Malta. 

Read more about the Malta option. 

Singapore option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues encountered, particularly by global businesses operating in Singapore, a territorial-based tax economy that is highly dependent on international trade. 

Read more about the Singapore option. 

Transfer Pricing option

  • Exam: 3hrs 15mins 
  • Available in June & December 

This module will give you knowledge, skills and understanding of the fundamentals of transfer pricing, based on the OECD Model. 

Read more about the Transfer Pricing option. 

United Kingdom option

  • Exam: 3hrs 15mins 
  • Available in June & December 

This module will give you knowledge, skills and understanding of international tax issues relating to businesses and individuals within the UK. 

Read more about the United Kingdom option. 

United States option

  • Exam: 3hrs 15mins 
  • Available in June 

This module will give you knowledge, skills and understanding of international tax issues relating to American businesses and individuals. 

Read more about the United States option.

Upstream Oil & Gas option

  • Exam: 3hrs 15mins 
  • Available: June 

This module will give you knowledge, skills and understanding of the taxation of upstream oil & gas operations within an international context. 

Read more about the Upstream Oil and Gas option.

Extended Essay option

On an international tax subject of your choice 

  • Length: 15-20,000 words 
  • Time: 3 years 
  • Submit: Any time of year 

The extended essay is a great option if your chosen area of international tax is not covered by any of the exam modules, giving you the flexibility to research and write an essay on the subject of your choice. 

Read more about the Extended Essay option.