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Profile of the Programme:

The ADIT qualification is awarded by the Chartered Institute of Taxation, the largest and most prestigious professional body in the UK regarding taxation. The unique, specialist qualification meets the needs of such international tax practitioners by allowing them to specialise in international and cross border taxation.
The CIOT is responsible for the content of the programme and for maintaining the quality of the syllabus.

Course Objectives:

The Advanced Diploma in International Taxation is a unique internationally recognised specialist Diploma designed to meet the needs of International Tax practitioners. It provides candidates the opportunity to prove and improve their credentials as International Tax Professionals by ensuring they develop and enhance their knowledge and understanding of theory and practice.
The ADIT indicates a high level of competence in International Taxation and a successful candidate will be able to demonstrate knowledge in three areas:
  • The principles of International Taxation.
  • In-depth knowledge of International Tax issues for their primary jurisdiction.
  • An awareness of basic tax issues, particularly in relation to International Tax, in at least one secondary jurisdiction or subject.

Benefits for Holders:

Holders of the Diploma are entitled to use the designatory letters “ADIT” after their name and may apply to become an ‘International Tax Affiliate of the Chartered Institute of Taxation’.

This ongoing link with the CIOT will entitle the individual to receive a number of benefits including:

  • The right to describe oneself as an ‘International Tax Affiliate of the Chartered Institute of Taxation’
  • Contribute articles to ‘Tax Adviser’
  • Apply to become a virtual member of the CIOT Technical Committee’s various Sub-Committees
  • Provision of the monthly journal ‘Tax Adviser’, which includes technical articles, current tax notes, digests of tax cases and news from the Institute
  • Networking opportunities through CIOT’s global branches including Asia Pac, Australasia, Europe, Hong Kong, North America and the UK
  • A framework of ethical standards and practice guidelines
  • CPD opportunities
  • Use of the Institute’s Tony Arnold Library at King’s College, London

Exam Sructure:

The qualification is in modular form and is awarded when all stages have been completed. It consists of three papers although a thesis may be substituted for either Paper II or III (but not both)
All papers may be sat at one examination sitting over three days.
The entire qualification must be completed within five years.

Paper I: Principles of International Taxation (3 hours plus 15 minutes reading time)

This paper is not country-specific, but focuses on key issues such as:
  • Principles of International Tax Law
  • Residence
  • Double Taxation conventions
  • Treaty interpretation
  • Transfer pricing
  • The work of the OECD
  • International Tax avoidance
Note that candidates who pass this examination are eligible to apply for a certificate.

Paper II: Advanced International Taxation – Primary jurisdiction (3 hours plus 15 minutes reading time)

Candidates are expected to have a detailed knowledge of a primary country’s tax regime regarding International Tax matters. Candidates may choose one of the established papers or they can substitute a thesis.

Cyprus option: The Cyprus option is now available which covers the structure of the Cypriot tax system. Globaltraining offers tuition for this option

Paper III: Advanced International Taxation – Thematic-Secondary jurisdiction (3 hours plus 15 minutes reading time)

Candidates are expected to have a detailed knowledge of international tax issues concerning a specific area of taxation, or a transactional grouping such as EU.

Globaltraining offers tuition for the Transfer Pricing, EU VAT, EU Direct Tax.

Note that candidates who pass this examination are eligible to apply for a certificate.

Thesis Option – Paper II / Paper III:

Candidates have the option of writing a thesis as an alternative to either (but not both of) Paper II or Paper III. The thesis must be between 15,000 and 20,000 words on International Taxation.
If a candidate wishes to submit a thesis instead of Paper II, the topic of the thesis should relate to some aspect of International Tax primarily concerning the candidate’s primary jurisdiction.
If a candidate wishes to submit a thesis instead of Paper III, the topic of the thesis should relate to some aspect of International Tax as it primarily affects a secondary jurisdiction or transnational grouping such as the EU.
Prior to commencing work on a thesis candidates must have a thesis proposal form approved. The thesis must be submitted within three years of approval being given.

Examination:

Examinations take place once a year, during June, for all papers and in December only for Paper I and III Transfer Pricing option, EU Direct Tax option.

There are currently examination centres in: Australia, Brazil, Cyprus, Dubai, Hong Kong, India, Kenya, London, Malta, Mauritius, Nigeria, Republic of Ireland, Romania, Singapore, Switzerland, and USA.

Globaltraining currently offers revision and tuition training aimed at Paper I, the Cyprus Option for Paper II and the Transfer Pricing Option, EU VAT, and EU Direct Tax for Paper III.

Entry Requirements:

This is an open access qualification and anyone who has a keen interest in taxation may apply for registration. Applicants are welcomed from all parts of the world and residence in the UK is not necessary in order to register.

Apply Online:

To start your ADIT qualification you must register as a student with the CIOT, through the following steps:
First: Create a free CIOT account on the Register with Us page:
  • Complete all mandatory fields (indicated *) and, once you have read and agreed to the Terms and Conditions, select Register.
  • To input the remaining, necessary personal details, select Edit your personal details
  • Enter your title and gender and select Save Changes.
  • To input the remaining, necessary contact details, select Edit this contact.
  • Complete all mandatory fields and select Save Changes.
Second: Register as a student at adit.org.uk:
  • Complete the registration form, ensuring that all mandatory fields are completed.
  • Once you have completed the Data Protection Act section, and read and agreed to the terms of the Declaration, select Submit.
  • You will now be directed to the NETBANX payment form. Complete the form using your credit or debit card. Once you have completed all required fields, select Pay Now.
  • You will now be directed back to the ADIT website, and receive a confirmation message and email stating that your registration details have been received. Please wait 48 hours for your registration to be activated.
  • Once your registration has been activated, you will receive a further email containing your ADIT student registration number and links to useful ADIT resources.
You will be required to pay a registration fee of £185.

Exam Dates and Deadlines:

Candidates should aim to be registered by 30 November if they wish to sit an examination the following June (and 31 May if they wish to sit an exam the following December), although registration will remain possible up to the end of January for June exam candidates and the end of July for December exam candidates.
The schedule of the ADIT exams will take place on the following dates in 2015:
December 2015 exam session (on-screen exams only):
  • Tuesday 8 December 2015: Paper I
  • Wednesday 9 December 2015: Paper II (All options)
  • Thursday 10 December 2015: Paper III (All options)
For December 2015 exam entries, the deadline is 7 September 2015

Fees Payable to CIOT:

An application for registration must be submitted together with a fee of £185.
The fee for each of the 2015 examinations is £170 per paper. The respective fee for submitting a thesis is also £170.
If you wish to receive stand-alone certificates for Principles of International Taxation and/or Transfer Pricing, the fee is £25 per certificate.