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Module detail
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 Taxation 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.
You can download this year's syllabus by clicking on the button below.
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What are the modules?
Principles of International Taxation
- Exam length: 3hrs 15mins
- Available in June and December
This module will introduce you to the key principles and fundamental concepts of international tax practice, based on the OECD and UN Model Tax Conventions.
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 length: 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 length: 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 length: 3hrs 15mins
- Available in June
- After June 2024, this module will be withdrawn
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 length: 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 length: 3hrs 15mins
- Available in June and December
- After 2023, this exam will be available once per year in June
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.
Energy Resources option
- Exam length: 3hrs 15mins
- Available in June
This module will give you knowledge, skills and understanding of the taxation of energy resources, including oil and gas, within an international context.
Read more about the Energy Resources option.
EU Direct Tax option
- Exam length: 3hrs 15mins
- Available in June and 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 length: 3hrs 15mins
- Available in June and 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 length: 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 length: 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 length: 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 length: 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 length: 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 length: 3hrs 15mins
- Available in June and December
This module will give you knowledge, skills and understanding of the fundamentals of transfer pricing, based on the OECD and UN Model Tax Conventions.
Read more about the Transfer Pricing option.
United Kingdom option
- Exam length: 3hrs 15mins
- Available in June and 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 length: 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.
Extended Essay option
On an international tax subject of your choice
- Essay length: 15-20,000 words
- Available at any time of year
- Registration lasts for 3 years
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.