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.
ADIT student registration costs £242 and is valid for five years. Fees for ADIT students are currently as follows:
- Student registration: £242
- Exam entry: £222 per exam paper
- Extended essay registration: £222
- Late fees for exams : £103
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 2024 exam session (online exams only):
- June 11-13, 2024
December 2024 exam session (online exams only):
- December 10-12, 2024
All exams taking place in the United Kingdom begin at 10.00 BST (for June exams) or 10.00 GMT (for December exams).
Key dates for June 2024 exam:
• 31 October 2023 Exam entry opens
• 1 March 2024 Student registration deadline
• 15 March Exam entry deadline (entries
received after this date are subject to a late
entry fee)
• 29 March Closing date for late entries
• 11-13 June Exams take place
• 22 August Notification of results via email
Key dates for December 2024 exam:
• 30 April Exam entry opens
• 2 September Student registration deadline
• 16 September Exam entry deadline (entries
received after this date are subject to a late
entry fee)
• 30 September Closing date for late entries
• 10-12 December Exams take place
• 20 February 2025 Notification of results via
email
All ADIT exams are online using ADIT Exam4 software on your own laptop.
#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.
- Syllabus link – Click Here
- Past Papers link – Click Here