Permitted books

21 Apr 2021

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 books than those listed.
  • Bring original copies of the books, bound by the publisher.
  • Request permission to use self-printed copies of the books, by following this guidance.

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, email us as soon as possible and no later than 48 hours before your exam, for further advice and instructions.

In your email you should include your ADIT number, details on the book or text, and the exam in which you want to use it.

Requests 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 2021 and December 2021 exams. The full reading list for each module can be found in the ADIT syllabus.

Principles of International Taxation

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, 2017) [ISBN: 9789264262737]
  • 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

Held in the June exam session.

  • Deutsch, R. et al. Australian Tax Handbook 2021 (Thomson Reuters Australia, 2021) [ISBN: 9780864697516]

2.02 China

Held in the June exam session.

  • King & Wood Mallesons. China Master Tax Guide 2021 (Wolters Kluwer, 2021) [ISBN: 9789887935759]
  • Zhang, X. The Law and Practice of International Tax Treaties in China (Wildy, Simmonds and Hill Publishing, 2003) [ISBN: 9781898029625]

2.03 Cyprus

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

Held in the June exam session.

  • CCH. Hong Kong Master Tax Guide 2019-2020 (CCH Hong Kong Ltd, 2019) [ISBN: 9789887935667]
  • CCH. Hong Kong Revenue Legislation (CCH Hong Kong Ltd, 1989-) [ISBN: 9781862644175]

2.05 India

Held in the June exam session.

  • Income Tax Act 1961 [ISBN: 9789386482143]
  • UK/India Double Taxation Treaty
  • Taxmann. Direct Taxes Manual (Taxmann, three-volume edition, 50th edition, 2020) [ISBN: 9789389921595]

2.06 Ireland

Held in the June exam session.

  • Fennell, D. Direct Tax Acts, Finance Act 2020 (Irish Tax Institute, 2021) [ISBN: 9781842605844]
  • Keogan, A. and Scully, E. Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020 (Irish Tax Institute, 2021) [ISBN: 9781842605868]
  • Reade, M. Law of VAT, Finance Act 2020 (Irish Tax Institute, 2021) [ISBN: 9781842605851]
  • 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

Held in the June exam session.

  • Attard, R. Principles of Maltese Income Tax Law (Malta Institute of Management, 2019) [ISBN: 9789995715625]
  • Attard, R. Principles of Maltese VAT Law (Malta Institute of Management, 2009) [ISBN: 9789995780210]
  • Laws of Malta, Value Added Tax Act, Cap 406 (1999)

2.08 Singapore

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

2.09 United Kingdom

Held in the June and December exam sessions.

  • Cordara, R. Tolley’s Orange Tax Handbook 2020-2021 (LexisNexis, 2020) [ISBN: 9781474314152]
  • 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, 2017) [ISBN: 9789264262737]
  • Redston, A. Tolley’s Yellow Tax Handbook 2020-2021 (LexisNexis, 2020) [ISBN: 9781474314183]
  • 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

Held in the June exam session.

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

3.01 EU Direct Tax

Held in the June and December exam sessions.

  • Van Raad, K. Materials on International, TP and EU Tax Law 2020-2021. Volumes C1 and C2 (Leiden: International Tax Centre, 2020)
    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

Held in the June and December exam sessions.

  • Cordara, R. Tolley’s Orange Tax Handbook 2020-2021. Part 1 (LexisNexis, 2020) [ISBN: 9781474314152]

3.03 Transfer Pricing

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] 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, 2017) [ISBN: 9789264262737]
  • United Nations. UN Model Double Taxation Convention between Developed and Developing Countries 2017 (New York: UN, 2017) [ISBN: 9789211591026]
  • United Nations. UN Practical Manual on Transfer Pricing for Developing Countries (2017) (New York: UN, 2017)
  • 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 Upstream Oil and Gas

Held in the June exam session.

  • Abdo, H. Taxation of UK Oil and Gas Production: a Non-Proprietorial Regime? (Oxford: Lambert Academic Publishing, 2010) [ISBN: 9783843375917]
  • Abrahamson, J. Tolley’s International Taxation of Upstream Oil and Gas (LexisNexis, 2017) [ISBN: 9780754555421]
  • Amereller, F., Jäger, S. and Al-Janabi, A. Legal Guide to Doing Business in Iraq (Munich: Amereller Rechtsanwälte, 6th edition, 2014)
  • Mommer, B. Global Oil and the Nation State (Oxford: Oxford University Press, 2002) [ISBN: 9780197300282]
  • Nakhle, C. Petroleum Taxation: Sharing the Oil Wealth (London: Routledge, 2008) [ISBN: 9780415541909]
  • 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 Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2017) [ISBN: 9789264262737]
  • 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

Held in the June exam session.

  • OECD. Additional Guidance on the Attribution of Profits to Permanent Establishments, BEPS Action 7 (Paris: OECD, 2018)
  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital: Condensed Version 2017 (Paris: OECD, 2017)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2010-2021. Volume A (Leiden: International Tax Centre, 2020) [ISBN: 9789082585452]