Quick Links

Open

Permitted books

When sitting the ADIT exams, candidates may bring into the exam room one bound edition of each of the listed publications. Read this guidance carefully if you plan to use the permitted books in your exam.

Rules

All candidates must follow these rules when using permitted books in the exams.

You may:

  • Underline words and sentences.
  • Highlight words and sentences, or sideline pages (highlight edges of the pages when the book is closed).
  • Tag pages with small index flags.
  • Fold pages.
  • Refer to your permitted books throughout the exam.
  • Use earlier or more recent editions of the permitted books than those listed.
  • Use original copies of the books, bound by the publisher.
  • Request permission to use self-printed copies of the books, by following the guidance below.

You may not:

  • Use any books that are not listed as permitted on this page (not all books in the reading list in the ADIT syllabus are permitted in the exams).
  • Use study guides or any other texts that are not listed as permitted on this page.
  • Annotate your books in any way (your name and candidate number are fine).
  • Use note paper, post-it notes or any other handwritten notes.
  • Use electronic copies of the books on devices such as laptop or desktop PCs, smartphones, tablets or e-readers. This includes the computer on which you will complete your exam via Exam4.
  • Use self-printed copies of the books without written permission.

If you do not have access to an original, bound copy:

Self-printed copies of permitted books or texts require individual, written dispensation from the CIOT for each exam.

If you have genuine difficulty obtaining an original, bound book, you can apply to use a self-printed copy of the permitted book or text as soon as possible and no later than 48 hours before your exam.

Applications made less than 48 hours before the start of your exam will not be accepted.

The CIOT has the absolute power to disqualify candidates who use books or text which are not permitted in the exam, or who use any material in breach of our rules.

This page lists only those books which candidates are permitted to use during the June 2024 and December 2024 exams. The full reading list for each module can be found in the ADIT syllabus.

How to use the permitted books

Our permitted books policy is designed to reflect the scope and complexity of the various ADIT exam subjects, and to enable you as a candidate to support your answers with reference to relevant publications and evidence.

When using the permitted books in your exam, you should always seek to apply the concepts from the book to the specific circumstances of the question you are answering, using your own words, rather than simply copying or reciting content from the permitted book. Marks are awarded for originality and application of the points to the questions, but not for simple recitation of the permitted books.

You can find further guidance on how to reference sources in your exam answers.

Principles of International Taxation

This exam is held in the June and December exam sessions.

  • OECD. Base Erosion and Profit Shifting Project: 2015 Final Reports. Executive Summaries (Paris: OECD, 2015)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945]
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS. Actions 4, 8-10 (Paris: OECD, 2020)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2022) [ISBN: 9789264526914]
  • United Nations. UN Model Double Taxation Convention between Developed and Developing Countries 2021 (New York: UN, 2021) [ISBN: 9789212591841]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.01 Australia

This exam is held in the June exam session.

  • Deutsch, R. et al. Australian Tax Handbook 2023 (Thomson Reuters Australia, 2023) [ISBN: 9780864697042]

2.02 China

This exam is held in the June exam session.

  • King & Wood Mallesons. China Master Tax Guide 2021 (Wolters Kluwer, 2021) [ISBN: 9789887935759]

2.03 Cyprus

This exam is held in the June and December exam sessions.

  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.04 Hong Kong

This exam is held in the June exam session.

  • Wolters Kluwer. Hong Kong Master Tax Guide 2023-2024 (Wolters Kluwer (HK), 2023) [ISBN: 9789887617198]

2.05 India

This exam is held in the June exam session.

  • Income Tax Act 1961 (Taxmann, 67th edition, 2022) [ISBN: 9789356220492]
  • UK/India Double Taxation Treaty
  • Taxmann. Direct Taxes Manual (Taxmann, three-volume edition, 52nd edition, 2022) [ISBN: 9789356220218]

2.06 Ireland

This exam is held in the June exam session.

  • Fennell, D. Direct Tax Acts, Finance Act 2022 (Irish Tax Institute, 2023)
  • Keogan, A. and Scully, E. Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022 (Irish Tax Institute, 2023)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017)
  • Reade, M. Law of Value-Added Tax, Finance Act 2022 (Irish Tax Institute, 2023)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volumes A, C1 and C2 (Leiden: International Tax Centre, 2020)
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

2.07 Malta

This exam is held in the June exam session.

  • Laws of Malta, Cap 123, Income Tax Act (1949, as amended 1994)
  • Laws of Malta, Cap 364, Duty on Documents and Transfers Act (1993)
  • Laws of Malta, Cap 372, Income Tax Management Act (1994)
  • Laws of Malta, Cap 406, Value Added Tax Act (1999)

2.08 Singapore

This exam is held in the June exam session.

  • Goods and Services Tax Act, Cap 117A, Rev Ed 2005 with all subsequent amendments
  • Income Tax Act, Cap 134, Rev Ed 2014 with all subsequent amendments
  • Wolters Kluwer. Singapore Master Tax Guide 2023-2024 (CCH Singapore, 2023) [ISBN: 9789814838726]

2.09 United Kingdom

This exam is held in the June and December exam sessions.

  • Cordara, R. Tolley’s Orange Tax Handbook 2023-2024 (LexisNexis, 2023) [ISBN: 9781474323659]
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945]
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2022) [ISBN: 9789264526914]
  • Redston, A. Tolley’s Yellow Tax Handbook 2023-2024 (LexisNexis, 2023) [ISBN: 9781474323680]
  • United Nations. UN Model Double Taxation Convention between Developed and Developing Countries 2021 (New York: UN, 2021) [ISBN: 9789212591841]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

Candidates will be provided with a copy of the UK Tax Tables for reference in the exam.

2.10 United States

This exam is held in the June exam session.

  • Peroni, R. International Income Taxation: Code and Regulations (Chicago: CCH, latest edition)

3.01 EU Direct Tax

This exam is held in the June and December exam sessions.

  • Van Raad, K. Materials on International, TP and EU Tax Law 2018-2019. Volumes C1 and C2 (Leiden: International Tax Centre, 2018)
    Candidates with a 2014-2015 or 2015-2016 edition may instead take Volume 3 of the earlier edition into the exam. Candidates with a pre-2014 edition may instead take Volume 2 of the earlier edition into the exam.

3.02 EU VAT

This exam is held in the June and December exam sessions.

  • Cordara, R. Tolley’s Orange Tax Handbook 2023-2024 (LexisNexis, 2023) [ISBN: 9781474323659]
  • Terra, B. and Kajus, J. A Guide to the European VAT Directives 2023 (IBFD, 2023) [ISBN: 9789087228149]

3.03 Transfer Pricing

This exam is held in the June and December exam sessions.

  • OECD. Base Erosion and Profit Shifting Project: 2015 Final Reports. Executive Summaries (Paris: OECD, 2015)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945] and accompanying Commentary: Article 5, Article 7, Article 9, and "special relationship" in Articles 10-12
  • OECD, Committee on Fiscal Affairs. OECD/G20 Base Erosion and Profit Shifting Project: 2015 Final Reports. Actions 8-10 (Paris: OECD, 2015) [ISBN: 9789264241237]
  • OECD, Committee on Fiscal Affairs. OECD/G20 Base Erosion and Profit Shifting Project: 2015 Final Reports. Action 13 (Paris: OECD, 2015) [ISBN: 9789264241466]
  • OECD, Committee on Fiscal Affairs. Report on the Attribution of Profits to Permanent Establishments (Paris: OECD, 2010)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS. Actions 4, 8-10 (Paris: OECD, 2020)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2022) [ISBN: 9789264526914]
  • United Nations. UN Model Double Taxation Convention between Developed and Developing Countries 2021 (New York: UN, 2021) [ISBN: 9789212591841]
  • United Nations. UN Practical Manual on Transfer Pricing for Developing Countries 2021 (New York: UN, 2021) [ISBN: 9789212591858]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the examination.

3.04 Energy Resources

This exam is held in the June and December exam sessions.

  • Abdo, H. Taxation of UK Oil and Gas Production: a Non-Proprietorial Regime? (Oxford: Lambert Academic Publishing, 2010) [ISBN: 9783843375917]
  • OECD. Base Erosion and Profit Shifting Project: 2015 Final Reports. Executive Summaries (Paris: OECD, 2015)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945] and accompanying Commentary
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS. Actions 4, 8-10 (Paris: OECD, 2020)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2022) [ISBN: 9789264526914]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the examination.

3.05 Banking

This exam is held in the June exam session.

  • Council Directive 2014/107/EU: mandatory automatic exchange of information in the field of taxation
  • GOV.UK. The Code of Practice on Taxation for Banks (GOV.UK, December 2013)
  • HMRC. Stamp Taxes on Shares Manual (HMRC, 2016)
  • OECD. Base Erosion and Profit Shifting Project, 2015 Final Reports. Executive Summaries (Paris: OECD, 2015)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2017) [ISBN: 9789264287945]
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS. Actions 4, 8-10 (Paris: OECD, 2020)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2022)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2010-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]