CA Prerna Peshori

CA PRERNA PESHORI

ADIT Lectures (Powered by The TaxEco)

 
 
 

CA PRERNA PESHORI

ADIT Lectures (Powered by The TaxEco)

 
 
 

CA PRERNA PESHORI

ADIT Lectures (Powered by The TaxEco)

 
 
 
 
 
 
 
 
 
 

FAQs

ADIT (the Advanced Diploma in International Taxation) is an advanced qualification in international tax, awarded and administered by the Chartered Institute of Taxation in the UK.

To achieve ADIT, students must complete the Principles of International Taxation exam and any two modules from the range of optional exam modules (an extended essay may be completed in place of one of the optional modules).

 

#Principles of International Taxation:

This module is based on the OECD Model Convention and is compulsory for all candidates. The focus is on key issues such as Principles of International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. Please click here for further details.

 

#Jurisdiction modules:

Candidates are expected to have detailed knowledge of a country’s tax regime regarding international tax matters. Available in the following options:

  • Australia option
  • Brazil option
  • China option
  • Cyprus option
  • Hong Kong option
  • India option
  • Ireland option
  • Malta option
  • Singapore option
  • United Kingdom option
  • United States option

#Thematic modules

Candidates are expected to have a detailed knowledge of international tax issues concerning a specific area of taxation or a transnational grouping such as the EU, and should be able to answer questions on international tax in relation to the chosen subject. This may require awareness of multiple countries’ tax systems, to the extent that those systems interact with the chosen area of taxation. Available in the following options:

  • Banking option
  • EU Direct Tax option
  • EU VAT option
  • Transfer Pricing option
  • Upstream Oil and Gas option

#Extended Essay

ADIT students may complete a 15,000-20,000 word extended essay on an international tax subject of their choice, in place of one option module. Please click here for further details.

ADIT student registration costs £215 and is valid for five years. Fees for ADIT students are currently as follows:

  • Student registration: £215
  • Exam entry: £195 per exam paper
  • Extended essay registration: £195
  • Modular certificate: £50 (including courier delivery)
  • Standalone certificate (Principles of International Taxation; Banking; EU Direct Tax; EU VAT; Transfer Pricing; Upstream Oil and Gas): £50 per certificate (including courier delivery)

You need to register yourself with the Chartered Institute of Taxation (CIOT), UK. Click here for step by step guide to registration.

There are no particular prerequisite qualifications for pursuing ADIT.

A modular certificate is available to any ADIT student who has passed the exams for both the Principles of International Taxation module and one option module. Each modular certificate is designed to enable a student to demonstrate expertise in both the fundamentals of international tax and a specialist subject area.

In addition, standalone certificates are available for students who have passed either the Principles of International Taxation module or one of the following thematic option modules:

  • Banking option
  • EU Direct Tax option
  • EU VAT option
  • Transfer Pricing option
  • Upstream Oil and Gas option

Each standalone certificate recognises a student's achievement in completing the corresponding ADIT exam, thereby demonstrating expertise in the individual subject examined.

Further information about modular and standalone certificates can be found at www.adit.org/certificates.

Students who have completed a 15,000-20,000 written essay or dissertation on an international tax subject, as part of a university LLM or Master's qualification, may register to submit a version of their essay in fulfilment of the ADIT extended essay option. Further information can be found at www.adit.org/extendedessay.

Students may choose to complete an extended essay in place of one option module. The extended essay is a body of work consisting of 15,000 to 20,000 words on a particular subject of international taxation. Many students chose this option when their jurisdiction or subject of interest is not listed as an ADIT option module. Extended essay topics are subject to approval. The cost is £195 for an extended essay registration.

Further information about the ADIT extended essay option can be found at www.adit.org/extendedessay.

Once registered onto ADIT, a student is eligible to enter for exams during the next available ADIT exam session. Exams for all ADIT modules are held each June, with an additional session comprising the most popular ADIT exams also taking place in December.
To provide certainty and convenience to ADIT students, all ADIT exam dates are published at least one year in advance.

#Exam dates:

June 2021 exam session (online exams only):

  • Tuesday 8 June 2021: Principles of International Taxation
  • Wednesday 9 June 2021: Jurisdiction modules (All options)
  • Thursday 10 June 2021: Thematic modules (All options)

December 2021 exam session (online exams only):

  • Tuesday 7 December 2021: Principles of International Taxation
  • Wednesday 8 December 2021: Jurisdiction modules (Options 2.03 - Cyprus and 2.09 - United Kingdom)
  • Thursday 9 December 2021: Thematic modules (Options 3.01 - EU Direct Tax, 3.02 - EU VAT and 3.03 - Transfer Pricing)

All exams taking place in the United Kingdom begin at 10.00 BST (for June exams) or 10.00 GMT (for December exams). Local start times outside the UK will vary; a list of local start times is published in the candidate instructions approximately one month before each exam session at www.adit.org/candidateinstructions.
Candidates should aim to be registered by 30 November if they wish to sit an exam the following June (and 31 May if they wish to sit an exam in 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 deadline for receipt of June 2021 exam entries is 16 March 2021. For December 2021 exam entries, the deadline is 16 September 2021. Students who enter for exams after the exam entry deadline incur a £100 late fee.

All ADIT exams taking place during the June exam session can be sat either as handwritten exams, or using on-screen ADIT exam software on your own laptop. You will need to indicate when booking your exam which method you would like to use. Exams held in December are available using the on-screen method only.

All ADIT exams in June 2021 will be sat remotely. This means you will be typing your answers, sitting at the location of your choice: at home or in your office. Find out more about online ADIT exams.

 

#Principles of International Taxation

 

This module is based on the OECD Model Convention, and is compulsory for all candidates. The focus is on key issues such as Principles of International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. Please see the syllabus for full details.

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.

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