Principles of International Taxation module

This module gives you the required breadth of knowledge, skills and understanding of international tax, based on the OECD and UN models, that you need to succeed in your career. Your learning will cover in detail key international tax issues, with particular emphasis on residence, double tax conventions and treaty interpretation, transfer pricing, the work of the OECD and the UN, and international tax avoidance.

Who is it for?

The Principles of International Taxation module is aimed at professionals around the world, particularly those advising or working with multinational corporations and private clients. It's suitable for senior level professionals, managers or those working towards a senior level.

What does it cover?

Diagram explaining the Principles of International Tax syllabus breakdown as follows: Basic principles of international tax - 20%. International tax avoidance - 25%. Double tax conventions - 30%. Transfer pricing and interest deductibility restrictions - 20%. Miscellaneous topics - 5%.

This exam consists of two parts. Part A consists of five essay-type questions worth 25 marks each. Part B consists of two scenario-type questions worth 25 marks each. Candidates are required to answer four questions in total, including at least one question from each part.

  • 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 140 hours of learning time is recommended to complete the Principles of International Taxation 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 two parts
  • Questions designed to test your application of concepts to real world scenarios
  • Employer-driven syllabus, with a professional focus