22
Prospectus The Advanced Diploma in International Taxation 2014
ProspectusThe Advanced Diploma in
International Taxation 2014
Contents
Introduction 3
RegistrationasaDiplomacandidate 4
TheDiplomaentryprocedure–examinationsandthesis 5
Dates,centresandfees 5 Withdrawalfromtheexamination 6
Thepapers 7
Format 7
SittingADITpapers 7
Thesisoption 10
Resources 10
Examinationresults 11
Prizes 11
Certificates 11
Affiliates 11
Furtherinformation 12
Permittedtextsandcalculators 12
Permittedtextregulations 14
Coursesofstudy 15 CoursesspecifictoADIT 15
RelevantcoursesnotspecifictoADIT 17
Universitycourses 18
AbouttheCIOT 21
Thesyllabus,suggestedreadingandguidancenotesforthewritingofathesis
areavailableasaseparatepublication.
2
3
Advanced Diploma in International Taxation – ADIT
Internationaltaxisanimportantpartofthe
workofmanytaxadvisers.However,akey
characteristicofinternationaladvisersisthat
theyhaveavarietyofbackgroundsandtypically
spendtimeinmorethanonecountry.
Thisunique,specialistDiplomameetsthe
needsofinternationaltaxpractitionersinthe
corporatearea.
ADITisawardedandadministeredbythe
CharteredInstituteofTaxation(CIOT),the
leadingprofessionalbodyintheUnited
Kingdomconcernedsolelywithtaxation(see
page21).ApplicantsforADITarewelcomed
fromallpartsoftheworld,andresidencein
theUKisnotnecessaryinordertoachievethe
qualification.ADIThasbeenpursuedinover
90countriesandineverycontinentaroundthe
world.TheInstituteconsidersthatthereare
significantbenefitsinhavinganinternationally
recognisedDiploma.TheDiplomaindicates
ahighlevelofcompetenceininternational
taxation,andasuccessfulcandidatewillbeable
todemonstrateknowledgeinthreeareas:
• theprinciplesofinternationaltaxation
• in-depthknowledgeofinternationaltax
issuesfortheirprimaryjurisdiction
• anawarenessofbasictaxissues,
particularlyinrelationtointernationaltax,
inatleastonesecondaryjurisdictionor
subject.
Itispossibletosubstituteathesisforone
examinationpaper(seepage10).
TheoverallstandardoftheDiplomais
broadlycomparabletotheCTAintheUK.A
keygoalistomakethisatrulyinternational
qualification.Asthisvisionisrealised,advisers
movingfromonecountrytoanotherwill
haveacommonqualificationasanimportant
credential.TheInstituteisworkingtowards
achievingrecognitionoftheDiplomabyleading
authoritiesintaxaroundtheworld.
TheDiplomaissupervisedbyanAcademic
Boardofdistinguishedinternationaltax
practitioners.
HoldersoftheDiplomaareentitledtousethe
designatoryletters“ADIT”aftertheirname.
TheDiplomaisafree-standingqualification
whichwillnotgivetherighttomembershipof
theCharteredInstituteofTaxation.However,
holdersoftheDiplomamayapplytobecome
an‘InternationalTaxAffiliateoftheChartered
InstituteofTaxation’.Thisongoinglinkwith
theCIOTwillentitletheindividualtoreceivea
numberofbenefits,including:
• therighttodescribeoneselfasan
‘InternationalTaxAffiliateofThe
CharteredInstituteofTaxation’
• therighttoapplytobecomea
virtualmemberoftheCIOTTechnical
Committee’svariousSub-Committees
• provisionofthemonthlyjournalTax
Adviser,whichincludestechnicalarticles,
currenttaxnotes,digestsoftaxcasesand
newsfromtheInstitute
• therighttocontributearticlestoTax
Adviser
• networkingopportunitiesthroughour
globalbranchesincludingAsiaPac,
Australasia,Europe,HongKong,North
AmericaandtheUK
• aframeworkofethicalstandardsand
practiceguidelines
• CPDopportunities
• useoftheInstitute’sTonyArnoldLibraryat
King’sCollege,London.
Thesebenefitsaresubjecttocompliancewith
theInstitute’stermsandconditions.
Diplomaholderswillbeawardedacredit(on
application)fortheAdvancedCorporationTax
AdvisoryPaperoftheCIOT’sCharteredTax
3
Introduction
4
Adviserexamination,providingthePaperII
UKOptionwascompletedduringtheirADIT
studies.Thecreditwillbevalidforfivesittings
followingthecandidate’sfirstsittingofaCTA
writtentaxpaper.
Registration as a Diploma Candidate
Theonlypre-conditionforregistrationisthe
possessionofanemailaddress.Applicants
arewelcomedfromallpartsoftheworld,and
residenceintheUKisnotnecessaryinorderto
register.
Candidatesarestronglyencouragedtoregister
aninterestinsittingaDiplomapaperfive
monthspriortothefirstexaminationtheywish
tosit.Theycanthenbecontactedviaemail
withpertinentinformation.
Candidatesshouldaimtoberegisteredby30
Novemberiftheywishtositanexamination
thefollowingJune(and31Mayiftheywishto
sitanexamthefollowingDecember),although
registrationwillremainpossibleuptotheend
ofJanuaryforJuneexamcandidatesandthe
endofJulyforDecemberexamcandidates.
Entryfortheexaminationitselfisaseparate
procedure.
Anapplicationforregistrationmustbe
submittedwithafeeof£180.Diploma
registrationwillbevalidforfiveyears.
TheDiplomaCommitteereservestherightto
refuseorcancelanyapplicationforregistration
asastudentwithoutassigninganyreasonto
therefusalorcancellation.
Candidatesshouldvisitthewebsiteat
www.adit.org.ukandregisteronline,or
downloadtherelevantforms,orcontactthe
EducationTeamattheCharteredInstituteof
Taxationasbelow.
Thewebsitealsocontainsup-to-date
informationonADITcourseproviders.
EducationTeam
TheCharteredInstituteofTaxation
1stFloor,ArtilleryHouse
11-19ArtilleryRow
London
SW1P1RT
T:+44(0)8445796700
5
Dates, Centres and Fees
ToprovidegreaterflexibilitytoADITcandidates
aroundtheworld,anincreasednumberof
examinationcentreswillbeavailableforthe
June2014ADITexamsession.Centresinthe
mostpopularADITlocationsaredesignatedas
regular exam centres,forwhichallexamcentre
feeswillcontinuetobeincludedintheADIT
examinationfee.Inaddition,arangeofspecial
exam centreswillbeprovidedtocandidates
wishingtositinlocationswheretherearefewer
ADITcandidates.CandidatesenteringtositADIT
examsataspecialexamcentrewillneedtopay
anadditionalfeedirectlytothecentre.
RegularexamcentresareavailableinJune2014
inthefollowingcountries:Australia,Brazil,
Cyprus,Greece,HongKong,India(Chennaiand
Mumbai),Ireland,Kenya,Malta,Mauritius,
Pakistan,Romania,Singapore,Switzerland,the
UAE,theUK,andtheUSA(NewYork).
SpecialexamcentresareavailableinJune2014
inthefollowingcountries:Azerbaijan,Bulgaria,
China,Croatia,Egypt,India(Delhi),Indonesia,
Kazakhstan,Kuwait,Netherlands,Nigeria,
Russia,SouthAfrica,Spain,Uganda,Ukraine,
theUSA(Houston),VietnamandZambia.
CandidateswishingtositJune2014ADITexams
inalocationnotlistedaboveshouldcontact
theEducationTeam,orindicatetheirpreferred
examlocation,no later than 31 December
2013.Anynewexamcentrerequestsreceived
after31December2013willunfortunatelybe
rejected.
MoreinformationaboutADITexamcentrescan
befoundonthewebsiteat
www.adit.org.uk/examcentres
Itistheresponsibilityofcandidatestoenter
forADITexaminations.Thelastdateforreceipt
ofJune2014examinationentries(theclosing
date)willbe28February2014.ForDecember
2014examinationentries,theclosingdate
willbe8September2014.Examinationentry
canbemadeonlineviatheADITwebsite,or
anexaminationformcanbesentviapost.
Examinationformsareavailabletodownload
fromthewebsite.Employersregisteringand
payingforseveralemployeesshouldcontact
theEducationTeaminadvance.
Allexaminationentriesarenormally
acknowledgedviaemail,withintenworking
days.Candidatesshouldemailortelephoneif
thisisnotreceived.
TheInstitutedoesstrivetoprovidethe
bestpossibleexamconditionsforits
students.However,theInstitutecannottake
responsibilityforcircumstancesorevents
outsideitscontrolwhichoccuratexamvenues
duringtheperiodoftheexams,forexample
externalnoise,climateconditions,industrial
actionaffectingtravel,etc.
Entryformsarrivingaftertheclosingdate
cannotbeguaranteed,andwillbesubjecttoa
latefee.Thefeeforthe2014examinationswill
be£165perpaper.
Thethesisregistrationfeeis£165.Thisfee
isonlychargeduponapprovalofthethesis
applicationandproposal.Aproposalformfor
thethesismaybesubmittedatanytime.
The Diploma Entry Procedure – Examinations and Thesis
6
2014 Exam Dates
ExamsfortheJune2014examsessionwilltake
placeonthefollowingdates:
10 June 2014
PaperI
11 June 2014
PaperII
• A–UnitedKingdomOption
• B–UnitedStatesOption
• C–HongKongOption
• D–SingaporeOption
• E–MaltaOption
• F–AustraliaOption
• G–IndiaOption
• H–IrelandOption
• J-CyprusOption
12 June 2014
PaperIII
• A–UnitedStatesOption
• B–EuropeanUnionOption
• D–ChinaOption
• F–TransferPricingOption
ExamsfortheDecember2014examsessionwill
takeplaceonthefollowingdates:
9 December 2014
PaperI
10 December 2014
PaperIIA–UnitedKingdom
11 December 2014
PaperIII
• B–EuropeanUnionOption
• F–TransferPricingOption
Withdrawal from Diploma Examinations
Examinationfeesarenotrefundable.
Candidateswhowithdrawfromtheexamination
aftertheclosingdateforfeitonehalfofthe
entryfee,providedthatwrittennotification
isgivennolaterthan14daysbeforethefirst
examinationofthesession(i.e.Tuesday27
May2014forJune2014examwithdrawals,and
Tuesday25November2014forDecember2014
examwithdrawals).Afterthattimethefullfee
isforfeited.Anyunforfeitedamountiscarried
forwardtowardsthefeepayableforthenext
examinationsessiononly.
7
Format
TheDiplomaisassessedinmodularformandis
awardedwhenallstageshavebeencompleted.
IfcandidatespassanyoftheADITpapers,these
passeswillremainvalidforthenextfiveyears.
Iftheentirequalificationisnotcompleted
withinfiveyearsthencandidatesmayre-
registerasADITstudentsbutwillhavetotake
andpassanypaperswhichwerepassedmore
thanfiveyearspreviously.However,allpapers
maybesatatonesittingoverthreedays.There
willbeanelementofchoiceinmostpapers.
TheDiplomaconsistsofthreepapers,although
athesismaybecompletedinlieuofeither
PaperIIorPaperIII(butnotboth).Further
detailscanbefoundonpage10.
PaperIIisdesignedtotestcandidates’
detailedknowledgeofaprimaryjurisdiction.
Becauseaninternationaltaxpractitioner
needstounderstandmorethanonecountry’s
taxsystem,PaperIIIisdesignedtotestan
awarenessofbasictaxissues,particularlyin
relationtocorporatetaxandinternationaltax,
inatleastonesecondaryjurisdictionorarea
oftaxation.Accordingly,candidatesforthe
ADITwillberequiredtopassPapersIIandIIIby
relatingtodifferentcountriesorjurisdictions.
Forexample,acandidatewhocompletesthe
UnitedStatesOptionforPaperIIwillneedto
selectadifferentjurisdictionforPaperIII.
Sitting ADIT papers
EachexaminationtakingplaceduringtheJune
2014ADITexamsessioncanbesateitheras
atraditional,handwrittenexamorasatyped
exam,usingouron-screenexamsystem.
IfyouwishtositanADITexaminationusingthe
on-screenexamsysteminJune2014,youwill
needtoselectthisoptionatthetimeofyour
examinationentry.Youwillberequiredtoinstall
theon-screenexamsoftwareontoalaptop
deviceinadvance,andbringyourdevicetothe
examinationhallonthedayoftheexamination.
ExaminationstakingplaceduringtheDecember
2014examsessionareavailableason-
screenexamsonly.IfyouwishtositanADIT
examinationinDecember2014,youwillneed
toinstalltheon-screenexamsoftwareonto
yourdeviceinadvance,andbringyourdevice
totheexaminationhallonthedayofthe
examination.
Fullinformationonon-screenADIT
examinationscanbefoundonthewebsiteat
www.adit.org.uk/onscreen
The Papers
8
Paper I – Principles of International Taxation
3 hours plus 15 minutes reading time
Thispaperisnotcountry-specific,butfocuses
onkeyissuessuchasPrinciplesofInternational
TaxLaw,Residence,DoubleTaxation
ConventionsandTreatyinterpretation,transfer
pricing,theworkoftheOECDandinternational
taxavoidance.PleaseseetheSyllabusforfull
details.
ThisexaminationiscurrentlyofferedintheJune
andDecemberADITexamsessions.
Candidateswhopassthisexaminationare
eligibletoapplyforacertificate.Pleasesee
page11formoreinformation.
Paper II – Advanced International Taxation – Primary jurisdiction
3 hours plus 15 minutes reading time
Candidatesareexpectedtohavedetailed
knowledgeofaprimarycountry’staxregime
regardinginternationaltaxmatters.
Available in the following options:
A – United Kingdom Option
ThispapercoversareassuchasUKCFC
legislation,doubletaxrelief,thincapitalisation,
reorganisations,transferpricing,application
ofcorporationtaxtocross-bordersituations
andanti-avoidanceprovisions.Pleaseseethe
Syllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
andDecemberADITexamsessions.
B – United States Option
Thispapercoversindetailthefederalincome
tax,withparticularemphasisonin-bound
andout-boundcross-bordersituations,US
taxtreaties,transferpricingandcrossborder
mergersandacquisitions.Italsoincludesbasic
rulesandcross-borderissuesonfederalestate
tax,federalgifttaxandstateandlocaltaxes.
PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
C – Hong Kong Option
ThispapercoverstheHongKongincometax
systemasitaffectsindividualsandcorporate
businesses,withparticularemphasis
oninternationaltrading,andincludes
variousspecialcategoriesoftaxpayer,tax
administration,doubletaxreliefandtax
planning.ItalsocoverstheHongKongstamp
duty.PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
D – Singapore Option
Thispapercoversthemainincometaxation
issuestypicallyencounteredbyglobal
businessesoperatinginaterritorial-based
taxationeconomythatishighlydependenton
internationaltrade.Thetopicsservetohighlight
taxplanningopportunitiesincrossborder
activities.GSTplanningisbeingseenasavital
toolinshapingcorporatecompetitivenessas
thestateincreasesitsdependenceonitasa
stablesourceoftaxrevenue.Pleaseseethe
Syllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
E – Malta Option
ThispapercoversthestructureoftheMaltese
taxsystemwithparticularemphasisonIncome
Tax,IncomeTaxfromCapitalGains,Property
TransferTax,DutyonDocumentsandTransfers
andVAT.PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
F – Australia Option
ThispapercoversthestructureoftheAustralian
9
taxsystemwithparticularemphasisonIncome
Tax,FringeBenefitsTaxandGoodsandServices
Tax.PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
G – India Option
ThispapercoversthestructureoftheIndian
taxationsystemwithparticularemphasison
incometax(includingIncomeTaxonCapital
Gains)andwealthtaxincluding:Taxjurisdiction
(includingterritoriality),Taxationofindividuals,
Taxationofcompanies,Taxplanning,Useoftax
treaties,Taxprocedures,Withholdingtaxes,and
Taxadministration.PleaseseetheSyllabusfor
fulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
H – Ireland Option
Thispapercoversthepersonal,corporateand
indirecttaxesinaninternationalcontext.It
alsocoversdoubletaxrelief,reorganisations,
transferpricing,crossborderissuesandanti-
avoidance.PleaseseetheSyllabusforfull
details.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
J – Cyprus Option
Thispapercoversthestructureofthe
Cypriottaxsystem,withemphasisonIncome
Tax,sourcesofincome,SpecialDefence
Contribution,CapitalGainsTax,Immovable
PropertyTax,CollectionandAssessmentTax,
Trusts,LandTransferFees,StampDutyandVAT.
PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
Paper III – Principles of Corporate and International Taxation – Secondary jurisdiction
3 hours plus 15 minutes reading time
Candidatesareexpectedtobeawareofthekey
featuresofthecorporatetaxsystemandbe
abletoanswerquestionsoninternationaltax
inrelationtoasecondaryjurisdiction,without
beingexpectedtoofferdetailedadviceonthat
country’staxsystem.
Available in the following options:
A – United States Option
ThispapercoversthestructureoftheUS
taxsystem,overviewoffederalincometax,
inboundinvestment,outboundinvestment,
transferpricing,anti-avoidanceand
partnerships.PleaseseetheSyllabusforfull
details.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
B – European Union Option
ThispaperexaminestheimpactofEuropean
UnionLawonallaspectsoftaxationforall
MemberStates.Thepaperincludesthe
backgroundtoUnionLawintheTreaties,and
theroleofthevariousUnioninstitutions.
PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
andDecemberADITexamsessions.
D – China Option
ThispapercoversthestructureoftheChinese
taxsystemwithparticularemphasison
IndividualIncomeTax,EnterpriseIncomeTax
andinboundandoutboundinvestmenttaxes.
PleaseseetheSyllabusforfulldetails.
ThisexaminationiscurrentlyofferedintheJune
ADITexamsession.
10
F – Transfer Pricing Option
Thispapercoversthefundamentalsoftransfer
pricingbasedontheOECDmodel.The
paperwillfocusontransferpricingmethods,
thearm’slengthprinciple,comparability,
complianceissuesandavoidingdoubletaxation
anddisputeresolution.PleaseseetheSyllabus
forfulldetails.
ThisexaminationiscurrentlyofferedintheJune
andDecemberADITexamsessions.
Candidateswhopassthisexaminationare
eligibletoapplyforacertificate.Pleasesee
page11formoreinformation.
Thesis Option (Paper II/Paper III)
Candidateshavetheoptionofwritingathesis
asanalternativetoeither(butnotboth
of)PaperIIorPaperIII.Thethesis’primary
jurisdictionmustdifferfromthatoftheexam
selectedbythecandidatefortheremaining
OptionPaper.
Thethesismustbebetween15,000and20,000
wordsandmustfocusoninternationaltaxation.
Ifacandidatewishestosubmitathesisinstead
ofPaperII,thetopicofthethesisshouldrelate
tosomeaspectofinternationaltaxprimarily
concerningthecandidate’sprimaryjurisdiction.
Ifacandidatewishestosubmitathesisinstead
ofPaperIII,thetopicofthethesisshould
relatetosomeaspectofinternationaltaxas
itprimarilyaffectsasecondaryjurisdictionor
transnationalgroupingsuchastheEU.
Priortocommencingworkonathesis,
candidatesmusthaveathesisproposalform
approved.Thethesismustbesubmittedwithin
threeyearsofapprovalbeinggiven.
FullguidancenotesareincludedintheSyllabus
publication.
Resources
AllADITstudentsareadvisedtorefertopast
papers,suggestedanswersandExaminers’
reportsforeachexamselected,asthesecan
beusedtoprovideanideaofthetypesof
questionstobeansweredinanADITexam,and
thestandardofanswerrequired.
Pastpapers,suggestedanswersandExaminers’
reportsforpreviousADITexamscanbe
accessedfromthe‘CurrentStudents’pageof
theADITwebsite:
www.tax.org.uk/adit/Current+Students
Inaddition,thefollowingresourcesare
availabletoallADITstudents,Graduatesand
Affiliatestoassistwithstudytowardsthe
exams,researchtowardsanADITthesis,orany
otherresearchorprofessionaldevelopment:
CIOT Library
TheTonyArnoldLibraryishousedaspartofthe
lawcollectionofKing’sCollegeLondon,located
onChanceryLaneincentralLondon.Forfurther
informationpleasevisittheTonyArnoldTax
Librarywebpageat:
www.tax.org.uk/members/member-services/
library
IBFD Library
TheIBFDofferacomprehensiveand
inexpensivepubliclibraryservice.Formore
informationpleasevisittheIBFDLibrary
websiteat:
www.ibfd.org/Library
ATAX (University of New South Wales) Library
TheUNSWLibraryoffersanextensivecatalogue
andvariousresearchservices.Pleasevisitthe
UNSWLibrarywebsiteformoreinformation,at:
www.library.unsw.edu.au
11
Examination Results
Underordinarycircumstances,resultswillbe
issuedapproximatelyeightweeksfollowingthe
dateoftheexaminationandapproximatelyfour
monthsafterthesubmissionofathesis.
Prizes
Thefollowingmedalsandprizewillbeavailable
atthediscretionoftheAcademicBoardof
theDiplomaforpapersorthesesofasuitable
standard.
TheHeatherSelfMedalforthehighestmarksin
PaperI–PrinciplesofInternationalTaxation.
TheInternationalFiscalAssociationprize
forthehighestmarksinPaperII–Advanced
InternationalTaxation(excludingUnited
KingdomOptionPaper).
TheRaymondKellyMedalforthehighestmarks
inPaperII–AdvancedInternationalTax–
UnitedKingdomOptionPaper.
TheWorshipfulCompanyofTaxAdvisersMedal
forthehighestmarksinPaperIII–Principlesof
CorporateandInternationalTaxation(excluding
TransferPricingOptionPaper).
TheCCHPrizeforthehighestmarksinPaper
III–PrinciplesofCorporateandInternational
Taxation–TransferPricingOptionPaper.
TheJohnAveryJonesThesisprizemay,atthe
discretionoftheCommittee,beawardedto
thecandidatewho,inthesoleopinionofthe
Committee,achievesthehigheststandardin
anycalendaryear.
Furtherprizesmaybeavailableatthediscretion
oftheAcademicBoard.
Certificate
UponsuccessfulcompletionoftheADITexams
(orcompletionoftwoexamsandathesis),
candidateswillreceiveacertificate.Candidates
willalsobeinvitedtotheawardsceremony
heldtowardstheendoftheyear.
Individualcertificatesarealsoavailablefor
candidateswhocompletePaperI–Principlesof
InternationalTaxationandPaperIII–Transfer
Pricing.Candidateswillneedtoapplyfor
certificatesviathewebsiteaftertheyhave
passedtheexamination.Thereisafeeof£15
forthecertificate.Pleasevisitthewebsitefor
moreinformation.
Affiliates
Candidateswhosuccessfullycompletethe
ADITexams(orcompletetwoexamsanda
thesis)andarenotalreadyamemberofthe
CharteredInstituteofTaxation(CIOT)are
invitedtobecomean“InternationalTaxAffiliate
oftheCharteredInstituteofTaxation”.Beingan
AffiliateoftheCharteredInstituteofTaxation
entitlesyoutoanumberofvaluablebenefits.
Moreinformationcanbefoundat
www.adit.org.uk.
12
Permitted Texts and Calculators
Pocketcalculators(exceptthosewithan
alphanumerickeyboard)maybebroughtinto
theexamination.
Candidatesarealsoallowedtobringintothe
examinationhallthefollowingpublications:
For Paper I
OECD,CommitteeonFiscalAffairs.Transfer
Pricing Guidelines for Multinational Enterprises
and Tax Administrations(Paris:OECD,2010)
[ISBN:9789264090330]
AvailablefromtheOECDonlinebookshop:
www.oecdbookshop.org
VanRaad,K.Materials on International and EU
Tax Law. Volume1(Leiden:InternationalTax
Centre,latestedition)[ISBN:9789081583329]
AvailablefromtheInternationalTaxCentreat
LeidenUniversity:
W:www.itc-leiden.nl
OravailablefromWildy&Sons:
www.wildy.com
For Paper II
A – United Kingdom Option
Tolley Yellow Tax HandbooksandTolley Orange
Tax Handbook;orCCH Red BooksandCCH
Green Book
VanRaad,K.Materials on International and EU
Tax Law. Volume1(Leiden:InternationalTax
Centre,latestedition)[ISBN:9789081583329]
AvailablefromtheInternationalTaxCentreat
LeidenUniversity:
W:www.itc-leiden.nl
OravailablefromWildy&Sons:
www.wildy.com
B – United States Option
Peroni,R.,Gustafson,C.andPugh,R.
International Income Taxation: Code and
Regulations 2012/2013(CCH,2012)[ISBN:
9780808029793]
AvailablefromCCH:
www.cchgroup.com
C – Hong Kong Option
Inland Revenue Ordinance, Cap 112, 1950with
allsubsequentamendments
Stamp Duty Ordinance, Cap 117, 1981withall
subsequentamendments
BothavailablefromtheHongKongDepartment
ofJustice:
www.legislation.gov.hk/eng/home.htm
Oravailableinthefollowingpublication:
CCH.Hong Kong Revenue Legislation(CCHHong
KongLtd)[ISBN:1862644179]
AvailablefromCCH:
www.cch.com.hk
D – Singapore Option
GoodsandServicesTaxAct,Cap117A,RevEd
2005withallsubsequentamendments
IncomeTaxAct,Cap134,RevEd2008withall
subsequentamendments
BothavailablefromtheSingaporeAttorney-
General’sChambers:
statutes.agc.gov.sg
E – Malta Option
Attard,R.Principles of Maltese Income Tax Law
(MaltaInstituteofManagement,2013)[ISBN:
9789995780231]
Attard,R.Principles of Maltese VAT Law
(MaltaInstituteofManagement,2009)[ISBN:
9789995780210]
BothavailablefromMaltaInstituteof
Management:
www.maltamanagement.com
Further Information
13
F – Australia Option
Deutsch,R.etal.The Australian Tax Handbook
2013(ThomsonReutersAustralia,2013)[ISBN:
9780864608055]
AvailablefromThomsonReuters:
www.thomsonreuters.com.au
G – India Option
Direct Taxes Code Bill 2010[ISBN:
9788171947898]
AvailablefromTaxmann:
www.taxmann.com/bookstore
Income Tax Act 1961[ISBN:9789350711866]
AvailablefromTaxmann:
www.taxmann.com/bookstore
Oravailableinthefollowingpublication:
Direct Taxes Manual.Volume1(Taxmann,
three-volumeedition,43rdedition,2013)[ISBN:
9789350711880]
UK/India Double Taxation Treaty
AvailablefromTaxmann:
www.taxmann.com/bookstore
Oravailableinthefollowingpublication:
Mittal,D.Indian Double Taxation Agreements
and Tax Laws.Volume2(Taxmann,three-
volumeeditionwithfreeCD,6thedition,2011)
[ISBN:9788171949229]
H – Ireland Option
Cassidy,B.andReade,M.Law of Value Added
Tax, Finance Act 2013(IrishTaxInstitute,2013)
Keogan,A.andScully,E.Law of Capital
Acquisitions Tax and Stamp Duty, Finance
Act 2013(IrishTaxInstitute,2013)[ISBN:
9781842603154]
Maguire,T.Direct Tax Acts, Finance Act
2013(IrishTaxInstitute,2013)[ISBN:
9781842603147]
AllavailablefromIrishTaxInstitute:
www.taxinstitute.ie
VanRaad,K.Materials on International and EU
Tax Law.Volume1-2(Leiden:InternationalTax
Centre,latestedition)[ISBN:9789081583329]
AvailablefromtheInternationalTaxCentreat
LeidenUniversity:
W:www.itc-leiden.nl
OravailablefromWildy&Sons:
www.wildy.com
J – Cyprus Option
VanRaad,K.Materials on International and EU
Tax Law. Volume1(Leiden:InternationalTax
Centre,latestedition)[ISBN:9789081583329]
AvailablefromtheInternationalTaxCentreat
LeidenUniversity:
W:www.itc-leiden.nl
OravailablefromWildy&Sons:
www.wildy.com
For Paper III
A – United States Option
Peroni,R.,Gustafson,C.andPugh,R.
International Income Taxation: Code and
Regulations 2012-2013(CCH,2012)[ISBN:
9780808029793]
AvailablefromCCH:
www.cchgroup.com
B – European Community Option
VanRaad,K.Materials on International and EU
Tax Law.Volume2(Leiden:InternationalTax
Centre,latestedition)[ISBN:9789081583329]
AvailablefromtheInternationalTaxCentreat
LeidenUniversity:
W:www.itc-leiden.nl
OravailablefromWildy&Sons:
www.wildy.com
D – China Option
CCH.China Master Tax Guide 2013-2014(CCH,
2013)
AvailablefromCCH:
www.cch.co.uk
14
Zhang,X.Law and Practice of International Tax
Treaties in China (Wildy,SimmondsandHill
Publishing,2003)[ISBN:9781898029625]
AvailablefromAmazon:
www.amazon.co.uk
F – Transfer Pricing Option
OECD,CommitteeonFiscalAffairs.Report
on the Attribution of Profits to Permanent
Establishments (Paris:OECD,2010)
AvailablefromtheOECDonlinebookshop:
www.oecd.org/dataoecd/23/41/45689524.pdf
OECD,CommitteeonFiscalAffairs.Transfer
Pricing Guidelines for Multinational Enterprises
and Tax Administrations(Paris:OECD,2010)
[ISBN:9789264090330]
AvailablefromtheOECDonlinebookshop:
www.oecdbookshop.org
UnitedNations.UN Model Double Taxation
Convention between Developed and Developing
Countries 2012 (NewYork:UN,2012)
AvailablefromUnitedNationsPublications:
https://unp.un.org
Allavailableinthefollowingpublication:
VanRaad,K.Materials on International and EU
Tax Law.Volume1(Leiden:InternationalTax
Centre,latestedition)[ISBN:9789081583329]
AvailablefromtheInternationalTaxCentreat
LeidenUniversity:
W:www.itc-leiden.nl
OravailablefromWildy&Sons:
www.wildy.com
Permitted Text Regulations
Allpublicationsbroughtintotheexamination
mustbebound,originalversionsfrom
thepublisher.Underlining,sideliningand
highlightingarepermitted.Annotation,theuse
ofpost-itnotesandtaggingarenotpermitted.
Latesteditionsoftextsarehighly
recommended;howeveroldereditionswill
alsobepermitted,providedtheyadheretothe
regulationsregardingpermittedtexts.
Allexamsaresetassumingthecandidate
hasthemostrecenteditionindicatedin
theSyllabus.Nootherwrittenmaterialor
calculationaidwillbepermitted.Candidates
needtobeawareofthestandardofquestions
setintheDiplomaexamination.
Previousquestionpapersandrealcandidate
answersareavailablefromthewebsiteat
www.adit.org.uk.
15
Courses of Study
Optionarealsoavailable.
Furtherinformation:
BloombergBNA,1801S.BellStreet,Arlington,
VA22202,USA
T:+17033413500
W:www.bna.com/tax-accounting-t5000
DJH International Tax (UK)
DJHInternationalTaxoffersshort,intensive
coursesspecificallydesignedforthesyllabusof
fourADITpapers:
• PaperI
• PaperIIB–UnitedStatesOption
• PaperIIIA–UnitedStatesOption
• PaperIIIF–TransferPricingOption
Courses,whichlastfor3.5days,willbeheldlive
inLondoninNovember/December2013and
March/April2014.
ThecourseforPaperIandbothUScourses
aretaughtbyhighlyexperiencedlecturers
ininternationaland/orUStaxation.Transfer
Pricingistaughtbyateamofpractising
professionalswithexpertiseacrossthevarious
fieldsoftransferpricingincludedinthesyllabus
andtestedintheexam.UScoursescanqualify
forCPEcreditsasDJHInternationalTaxisan
IRS-approvedcontinuingeducationprovider.
Furtherinformation:
T:+44(0)1962867764or+44(0)7823550063
W:www.djhinternationaltax.com
Globaltraining
GlobaltraininghaslocationsinCyprus(Nicosia
andLimassol),Greece(Athens)andRomania
(Bucharest),andofferscoursesspecifictothe
followingADITpapers:
• PaperI
• PaperIIIF–TransferPricingOption
Asaleadingprofessionaltrainingorgansiation,
since1993,Globaltrainingisequippedwith
Thecourseproviderslistedbelowofferawide
rangeofprogrammescovering,orrelevantto,
variousareasoftheADITsyllabus.
PleasenotethattheCIOTdoesnotcontrolor
superviseanyofthesecoursesandisinnoway
responsiblefortheircontentorconduct.Course
providersarelistedalphabeticallywithineach
category.
ThelatestADITcourseproviderlistingscanbe
foundonthewebsiteat
www.adit.org.uk/courses
Courses Specific to ADIT
Altium Training (Greece)
ComprehensivecoursesfortheAdvanced
DiplomainInternationalTaxationareofferedin
AthensbyAltiumTraining.AltiumTrainingisthe
leadingqualitytrainingorganisation,offering
programmesforinternationallyrecognised
professionalqualificationstoindividuals,
corporationsandthegovernmentinaccounting,
business,financeandtax.
Coursesareavailableforthefollowingpapers:
• PaperI
• PaperIIIB–EuropeanUnionOption
• PaperIIIF–TransferPricingOption
Furtherinformation:
AltiumTraining,260KifissiasAvenue,15232
Athens,Greece
T:+302106899000
F:+302106846855
W:www.altiumtraining.gr
Bloomberg BNA (USA)
BloombergBNAoffersanintensive,3-day
courseforPaperI,tobeheldon18-20
November2013atthefollowingaddress:
Bloomberg,731LexingtonAve,NewYork,NY
10022,USA
CoursescoveringPaperIIB–UnitedStates
16
knowledge,skillsandexpertisetoensurethat
thecoursesaredeliveredtoahighstandard.
Globaltraininghasestablishedstate-of-the-art
infrastructure,providingastrongenvironment
forhigh-qualitylearning.Coursesaredesigned
insuchawayastominimizedisruptionatwork
bydeliveringtuitioninblockreleaseformat,
atweekends,spreadoverthreemonths.The
lecturingteamconsistsofprofessionalswith
hands-onexperienceofinternationaltax
consultancy.
Furtherinformation:
Globaltraining,46MakedonitissasAvenue,PO
Box24005,Nicosia1700,Cyprus
T:+35722841500
W:www.globaltraining.org/programme/adit
HKU SPACE (Hong Kong)
HKUSPACEofferscomprehensivecoursesfor
thefollowingADITpapers:
• PaperI
• PaperIIC–HongKongOption
• PaperIIID–ChinaOption
Studentscanclaimall15CPDpointsoftheLaw
SocietyofHongKong.
Furtherinformation:
ZoeCho,HKUSPACE
T:+85228678479
W:hkuspace.hku.hk/programme/
search?q=ADIT
International Bureau of Fiscal Documentation
IBFDInternationalTaxTrainingoffersawide
rangeofcoursesandworkshopsonvarious
topicsininternationaltaxation,includingtax
treaties,corporatetaxation,taxplanning,
transferpricing,Europeantaxationand
EuropeanVAT.Offeredinachoiceofformats
suchasopen(face-to-face)coursesatvarious
locationsaroundtheworld,tailoredcoursesfor
yourorganisationatalocationofyourchoice,
orinteractiveonlinecourses,theseprovidea
solidgroundingfortopicswithinADITPapersI
andIII.
OnsubmissionofaCIOTmembershiporADIT
studentnumber,a20%discountwillbeapplied
toallopenandonlinecourses.Forinformation
aboutearlyregistrationdiscountsonopen
courses,refertotheIBFDwebsite.
TheTransferPricingStudyguideisavailable
onlineanddesignedtobuildtransferpricing
expertise.Thecontentsandstructureofthe
studyguidearebasedspecificallyonthePaper
IIIF–TransferPricingOptionsyllabus.Please
note: this is not an online course.
Furtherinformation:
T:+31205540160
F:+31206209397
W:www.ibfd.org/Courses/CIOT-s-Advanced-
Diploma-International-Taxation
ForTransferPricingStudyGuideinformation:
www.ibfd.org/Courses/ITA-Online-Transfer-
Pricing-Study-Guide
Irish Tax Institute (Ireland)
TheIrishTaxInstituteofferscoursesfocusingon
arangeoftopicscoveredbytheADITsyllabus,
includingonlinecourses.
• PaperI
• PaperIIH–IrelandOption
• PaperIIIF–TransferPricingOption
Furtherinformation:
IrishTaxInstitute,Southblock,LongboatQuay,
GrandCanalHarbour,Dublin2,Ireland
T:+353(1)6631700
W:www.taxinstitute.ie/adit
LinkedIn:www.linkedin.com/groups?home=&gi
d=4768161&trk=anet_ug_hm
Malta Institute of Management (Malta)
TheMaltaInstituteofManagementoffera
17
comprehensivecourseforthefollowingpapers:
• PaperI
• PaperIIE–MaltaOption
• PaperIIIB–EuropeanUnionOption
Furtherinformation:
NicholasBianco,MaltaInstituteof
Management,OrangeGrove,BlockB,Birbal
Street,Balzan,BZN9013,Malta
T:+35621456819
F:+35621451167
W:www.maltamanagement.com
Pantelis Stylianides Institute of Accountancy
(Cyprus)
PantelisStylianidesInstituteofAccountancy
hasbeeninexistencesince1990.TheInstitute
providestuitionfortheprofessionalaccounting
qualificationsACCA,LCCI,GCEcertificatesin
accounting,CIA(CertifiedInternalAuditors).
CoursesforADITareofferedinconnectionwith
alocalauditfirm,KDCCharteredAccountants
Ltd.ThePantelisStylianidesInstituteof
Accountancyofferscoursesthatwillhelp
studentspreparefor:
• PaperI
• PaperIIIB–EuropeanUnionOption
Furtherinformation:
20PiraeusStreet,Strovolos,2023,Nicosia,
Cyprus
T:+35722871287or+35722875730
F:+35722875731
W:www.pst.ac.cy
LinkedIn:www.linkedin.com/
groups?gid=4014500&trk=hb_side_g
Brochure:www.pst.ac.cy/courses/ADITBRO.pdf
Tolley Tax Training (part of LexisNexis) (UK)
TolleyTaxTrainingofferaGuaranteedPass
Scheme(aswellasdistancelearningpackages)
forthefollowingADITpapers:
• PaperI
• PaperIIA–UnitedKingdomOption
• PaperIIIB–EuropeanUnionOption
• PaperIIIF–TransferPricingOption
Furtherinformation:
TolleyTaxTraining,HalsburyHouse,35
ChanceryLane,London,WC2A1EL,United
Kingdom
T:+44(0)2033644500
W:www.tolley.co.uk/adit/overview/
Relevant Courses Not Specific to ADIT
Australian School of Taxation
TheAustralianSchoolofTaxation,University
ofNewSouthWales(UNSW),inSydney,offers
coursesrelevantto:
• PaperI
• PaperIIB–UnitedStatesOption
• PaperIIC–HongKongOption
• PaperIID–SingaporeOption
• PaperIIF–AustraliaOption
• PaperIIIA–UnitedStatesOption
• PaperIIIB–EuropeanUnionOption
• PaperIIID–ChinaOption
Distancelearningpackagesareavailablein
mostcourses(toanywhereintheworld)along
withface-to-facetuitioninSydney.E-accessto
asubstantialtaxlibraryisalsoavailablethrough
theUNSWLibrary.
Furtherinformation:
W:www.atax.unsw.edu.au/adit
Centro de Estudios Garrigues (Spain)
TheExecutiveMasterinInternationalTaxation
focusesonbasicprinciplesofinternational
taxation,analysisoftaxplanningopportunities
forSpanishinvestmentsabroadand
investmentsbynonresidentsinSpain,with
aspecialfocusontheimpactofEuropean
Communitylegislationonnationaltaxsystems.
Thecoursewillhaveatotaldurationof216hours
(plus40hoursofpreparationforthefinalproject).
18
Theprogrammaybeusedtopreparefor:
• PaperI
• PaperIIIB–EuropeanUnionOption
Furtherinformation:
CentrodeEstudiosGarrigues,Paseode
Recoletos,35,28004Madrid,Spain
T:+34915145330
F:+34915610113
W:www.centrogarrigues.com
Tax Academy of Singapore (Singapore)
TheTaxAcademyofSingaporeofferscourses
relevanttothefollowingADITpapers:
• PaperI
• PaperIID–SingaporeOption
• PaperIIIF–TransferPricingOption
PleaserefertotheTaxAcademy’swebsite
www.taxacademy.sgfor2014coursedates.
Furtherinformation:
TaxAcademyofSingapore,55NewtonRoad
#B1-01,RevenueHouse,Singapore,307987
T:+6563513048or+6563513061
F:+6562531214
taxacademy.sg
W:www.taxacademy.sg
Thomas Jefferson School of Law (USA)
TheWalterH.andDorothyB.Diamond
InternationalTaxandFinancialServices
graduateprogramofThomasJeffersonSchool
ofLaw,inSanDiego,California,USA,offers
courseswhichmaybeusedtoprepareforthe
followingADITpapers:
• PaperI
• PaperIIB–UnitedStatesOption
• PaperIIC–HongKongOption
• PaperIIIA–UnitedStatesOption
• PaperIIIB–EuropeanUnionOption
• PaperIIID–ChinaOption
• PaperIIIF–TransferPricingOption
Furtherinformation:
ThomasJeffersonSchoolofLaw,1155Island
Avenue,SanDiego,CA92101,USA
T:+16192979700
W:www.tjsl.edu/admissions/llm-admissions
University Courses
Institute of Advanced Legal Studies, School of
Advanced Study, University of London (UK)
TheIALSofferscoursesrelevantto:
• PaperI
• PaperIIIB–EuropeanUnionOption
• PaperIIIF–TransferPricingOption
Furtherinformation:
IALSStudentAdministrator,Instituteof
AdvancedLegalStudies,17RussellSquare,
London,WC1B5DR,UnitedKingdom
T:+44(0)2078625800
F:+44(0)2078625850
International Tax Center Leiden (Netherlands)
TheInternationalTaxCentre(ITCLeiden)offers
coursescoveringthefollowingADITpapers:
• PaperI
• PaperIIIB–EuropeanUnionOption
• PaperIIIF–TransferPricingOption
AspartofitsMasterofAdvancedStudies,a
12-monthpostgraduateprogram,ITCLeiden
offerscomprehensivecoursesonFundamentals
ofInternationalTaxation,TaxTreaties,Transfer
Pricing,EUTaxLaw,USDomesticTaxLaw
(optional),EuropeanVAT(optional),Advanced
TransferPricing(optional),USInternational
Taxation,InternationalWealthandTaxPlanning,
CustomsandExciseTaxationandInternational
TaxPlanning.Itisalsopossibletoregisterfor
thesemodulesassinglecourses.
2013-14coursedates:
FundamentalsofInternationalTaxation:26
August–16September2013
TaxTreaties:18September–9December2013
19
TransferPricing:6January–31January2014
AdvancedTransferPricing:8April–6May2014
Furtherinformation:
InternationalTaxCenterLeiden,Rapenburg65,
2311GJLeiden,Netherlands
T:+31717510129or+31717510130
F:+31717510131
W:www.itc-leiden.nl
King’s College London, University of London (UK)
TheLLMinInternationalTaxprogrammeat
theDicksonPoonSchoolofLaw,King’sCollege
London,offerscoursesthatmaybeusedto
prepareforthefollowingADITpapers(withthe
appropriatepreparatorycoursesatKing’sin
parenthesis):
• PaperI(King’sInternationalTaxLaw)
• PaperIIIB–EuropeanUnionOption(King’s
EUTaxLaw)
• PaperIIIF–TransferPricingOption(King’s
TransferPricing)
Inaddition,studentssubmittingadissertation
onaninternationaltaxtopictowardstheKing’s
LLMinInternationalTaxmayalsosubmitthat
dissertationinsatisfactionoftheADITThesis
option.
TheKing’sLLMinInternationalTaxisdesigned
forlawgraduatesaswellasTaxprofessionals
fromnon-legalbackgrounds.King’swelcomes
applicationsfrombothgraduateswithlaw
degreesaswellasTaxprofessionalswhodonot
holdalawdegreebuthaveatleastoneyear’s
appropriateworkexperienceorbackgroundin
theTaxsector.
King’sCollegeLondonisalsoproudtohostthe
CharteredInstituteofTaxation’sTonyArnold
Library.
Furtherinformation:
TheDicksonPoonSchoolofLaw,King’sCollege
London,Strand,London,WC2R2LS,United
Kingdom
T:+44(0)2078482479
Queen Mary, University of London (UK)
TheCentreforCommercialLawStudiesat
QueenMary,UniversityofLondonoffercourses
thatmaybeusedtopreparefor:
• PaperI
• PaperIIIB–EuropeanUnionOption
Furtherinformation:
DiplomaCourseAdministrator,SchoolofTax
Law,QueenMary,UniversityofLondon,67-69
Lincoln’sInnFields,London,WC2A3JB,United
Kingdom
T:+44(0)2078828093
Texas A&M University (USA)
LorraineEden,ProfessorofManagement
atTexasA&MUniversity,offersanon-
campus,semester-longgraduateseminaron
‘InternationalTransferPricing’aspartoftheTax
TrackintheTexasA&MProfessionalProgramin
Accounting.Shealsooffersthree-dayexecutive
trainingcoursesforsmallgroupsthrough86
Pillars,designedspecificallyfor:
• PaperIIIF–TransferPricingOption
Furtherinformation:
LorraineEden,ProfessorofManagement,Mays
BusinessSchool,TexasA&MUniversity,4221
TAMU,CollegeStation,TX77843-4221,USA
T:+19796931626
W:mays.tamu.eduorwww.voxprof.com
LinkedIn:www.linkedin.com/in/
transferpricingaggies
University of Bournemouth (UK)
TheUniversityofBournemouthofferscourses
relevantto:
• PaperI
• PaperIIA–UnitedKingdomOption
Furtherinformation:
MandyLenihan,SchoolofFinanceandLaw,
20
UniversityofBournemouth,Fernbarrow,Poole,
BH125BB,UnitedKingdom
T:+44(0)1202967220
University of Edinburgh (UK)
EdinburghLawSchool,Universityof
Edinburghoffersanonlinecourse,Principles
ofInternationalTaxation,thatcanbeusedto
prepareforPaperI.
Theonlinecoursecanbestudiedasastand-
alonecreditcourseorasamoduleaspartofan
LLMdegreeorPostgraduateCertificateinLaw.
EdinburghLawSchoolalsoofferson-campus
coursesinPrinciplesofInternationalTaxation
andPrinciplesofEuropeanTaxation,which
betweenthemcoversthesyllabusforthe
followingADITpapers:
• PaperI
• PaperIIIB–EuropeanUnionOption
2014coursedates:
September2014
Furtherinformation:
SandraEden,EdinburghLawSchool,University
ofEdinburgh,OldCollege,SouthBridge,
Edinburgh,EH89YL,UnitedKingdom
T:+44(0)1316502627or+44(0)1316507129
W:www.law.ed.ac.uk/distancelearning
21
About the Chartered Institute of Taxation (CIOT)
TheCharteredInstituteofTaxation(CIOT)is
theleadingprofessionalbodyintheUnited
Kingdomconcernedsolelywithtaxation.The
CIOTisaneducationalcharity,promoting
educationandstudyoftheadministrationand
practiceoftaxation.Oneofourkeyaimsisto
workforabetter,moreefficient,taxsystem
forallaffectedbyit–taxpayers,theiradvisers
andtheauthorities.TheCIOT’sworkcoversall
aspectsoftaxation,includingdirectandindirect
taxesandduties.ThroughourLowIncomesTax
ReformGroup(LITRG),theCIOThasaparticular
focusonimprovingthetaxsystem,including
taxcreditsandbenefits,fortheunrepresented
taxpayer.
TheCIOTdrawsonourmembers’experience
inprivatepractice,commerceandindustry,
governmentandacademiatoimprovetax
administrationandproposeandexplainhow
taxpolicyobjectivescanmosteffectively
beachieved.Wealsolinkto,anddrawon,
similarleadingprofessionaltaxbodiesin
othercountries.TheCIOT’scommentsand
recommendationsontaxissuesaremadeinline
withourcharitableobjectives:wearepolitically
neutralinourwork.
TheCIOT’s16,800membershavethepractising
titleof‘CharteredTaxAdviser’andthe
designatoryletters‘CTA’,torepresentthe
leadingtaxqualification.
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T:+44(0)2073400550F:+44(0)2073400599
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