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ADIT Qualification Program

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About Course

To complete the ADIT qualification, students must study and pass three written exam papers (or modules) that focus on different aspects of international taxation. The ADIT qualification allows students to select subjects that best suit them, except for Paper 1 (Principles of International Taxation), which is compulsory. Students can attempt all three modules in one session, over two sessions, or separately, and each exam lasts 3 hours and 15 minutes. Modules are examined in June, with popular modules also being examined in December

Course Content

Principles of International Taxation
This module provides a comprehensive understanding of international taxation, with a focus on the OECD Model Tax Convention. Topics include key international tax issues such as principles of international tax law, residence, double taxation conventions, treaty interpretation, transfer pricing, the work of the OECD, and international tax avoidance. Structure: Part A: 5 essay-type questions (25 marks each) Part B: 2 scenario-type questions (25 marks each) Assessment: Students must answer 4 questions, including at least one from each part.

  • Introduction

Jurisdictional Options
These country-specific modules require a detailed understanding of a country's tax regime in relation to international tax matters

Thematic Options
Thematic modules focus on international tax issues related to specific areas of taxation, and may require an understanding of multiple countries’ tax systems.