ADIT, the Advanced Diploma in International Taxation, is a specialised advanced
qualification set by the Chartered Institute of Taxation in international and cross
border taxation and is suitable for all professionals.
The ADIT Qualification provides the opportunity to prove and improve you or your
team's credentials as an International Tax Professional. International Taxation
is an important part of the work of many tax advisers. However, a key characteristic
of international advisers is that they have a variety of backgrounds and they typically
spend time in more than one country. The Institute recognised a demand both in and
outside the UK for a specialised qualification to meet the needs of international
tax practitioners in the corporate area, and in 2003 introduced the Advanced Diploma
in International Taxation (ADIT).
The overall standard of the qualification is comparable to the CIOT's gold standard
CTA qualification in the UK. The Institute considers that there are significant
benefits in having an internationally recognised qualification and ADIT indicates
a high level of competence in international taxation.
The Diploma is supervised by an Academic Board of distinguished international tax
practitioners. Holders of the Diploma are entitled to use the designatory letters
"ADIT" after their name.
The Diploma is a free-standing qualification which will not give the right to membership
of the Chartered Institute of Taxation. However, holders of the Diploma may apply
to become an 'International Tax Affiliate of the Chartered Institute of Taxation'.
The CIOT is the leading professional body in the UK for advisers dealing with all
aspects of taxation. They support over 17,000 members and 4,000 students throughout
their tax careers, providing assistance through their London-based head office and
worldwide network of 39 branches.
ADIT - Recognized Standard Internationally
It is a practical qualification, relevant in today’s global environment, and examines
current issues, so you will be up to date with the latest thinking.
- A growing global network of over 2000 ADIT students, graduates and affiliates in
over 70 different countries
- Entitled to put the designatory letters “ADIT” after your name
Three examinations (or two examinations and a thesis)
Paper 1 – Principles of International Taxation (Compulsory)
This paper is not country specific, and is compulsory for all candidates. The focus
is on key issues such as principles of international tax law, residence, double
taxation and treaty interpretation, transfer pricing, the work of the OECD and international
Paper 2.05 – Advanced International Taxation – Primary Jurisdiction
Candidates are expected to have a detailed knowledge of a primary jurisdiction's
tax regime regarding international tax matters. Candidates choose one of the option
papers or may write a thesis in place of an exam.
- United Kingdom
- Hong Kong
- United States
Paper 3.03 – Transfer Pricing
This paper is not country-specific and covers Functional Analysis, Methodologies,
Comparability Analysis Specific transactions: Finance; Services; IP; Restructuring,
Permanent Establishments and Compliance/ Avoiding double taxation.
Thesis Option – Paper II or Paper III
Candidates may write a thesis in place of Paper II or Paper III consisting of 15,000
to 20,000 words on any subject of international taxation subject to approval. The
thesis option can only be chosen for one paper and not both.
The benefits of gaining the Qualification are :
- Global Benchmark – of quality and an independent means of demonstrating international
- Portable Qualification – an internationally recognised qualification by a globally
respected awarding body
- Demonstration – of your ability in both a “home” country taxation system and a “non-home”
or “away” country taxation system
- Enhances – your career, your knowledge and your team’s reputation
- Flexibility – study options, global exam centres, multiple exam methods, and the
modular structure enable you to maintain your work/life balance
- Joining a growing global network of ADIT students, graduates and International Tax Affiliates from more than 1,400 employers in over 120 different countries and territories - every continent, major market centre, and every business sector represented
- Being entitled to put the designatory letters 'ADIT' after your name
- The opportunity to become an International Tax Affiliate of The Chartered Institute of Taxation.
What is most important is the practical application for theory. ADIT exams help
to understand the practical side of international tax law.
Siddharth Banwat, M/s TP Ostwal & Associates, India
Studying ADIT and gaining the qualification proves to your employer that you are serious about international tax and about pursuing an international career. Studying for ADIT has allowed me to build up broader knowledge in international tax than I would get by just gaining experience on the job.
Proctor & Gamble | Doris Gonzalez-Hurtado ADIT, Associate Director, Taxes CEEMEA | France
It can be quite difficult for international tax specialists to acquire a deep and broad technical knowledge base on which to build their practical experience. The ADIT is a unique qualification which perfectly meets this need and was designed with this in mind. I would regard the ADIT as a huge advantage when recruiting for international tax specialist roles.
HM Treasury | Paul Morton, Office of Tax Simplification | UK
An Academic Board of esteemed international tax academics evaluate the technical
content and rigour of the ADIT examinations annually to ensure the highest standard.
- John Avery Jones CBE Judge of the Upper Tribunal (Tax and Chancery
- Philip Baker QC OBE Institute of Advanced Legal Studies, University
- Malcolm Gammie QC London School of Economics
- Kees Van Raad University of Leiden
- Jefferson VanderWolk Ernst & Young, Washington DC
- Richard Vann University of Sydney
Paper 1 -Principles of International Taxation
This paper focuses 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.
Paper 2.05 - Advanced International Tax (India Jurisdiction)
This paper is based on a specific jurisdiction and students are expected to show
a detailed knowledge of their chosen country tax regime regarding international
Paper 3.03 – Transfer Pricing
This is the Advanced International Tax thematic paper, which is designed to test
awareness of international tax issues concerning a specific area of taxation, or
a transnational. This may require awareness of multiple countries' tax systems to
the extent such systems interact with the chosen area of taxation.
Paper 3.04 – Upstream Oil & Gas
This module examines the taxation of upstream oil and gas operations in an international context. The module
addresses fundamental tax issues within the oil and gas sector, including a number of country examples, permanent
establishments and transfer pricing methods, the taxation of intellectual property, mergers and acquisitions, financing
and trading activities within the sector.
Prospective candidates must register as a student with the CIOT by the 30th
June 2020 if they are going to sit the December 2020 examinations. To register
with CIOT email the educational team at firstname.lastname@example.org
Once registered as a student with the CIOT, students must also apply to sit the
examination (please note this is a separate and additional process to get registered
as a student). The deadline for this for the December Entry is 16th
Upon successful completion of the ADIT exams (or completion of two exams and a thesis)
candidates will receive a certificate. Individual certificates are also available
for candidates who complete Paper I [Principles of International Taxation], Paper
II(India Option) and Paper III [Transfer Pricing].
You will receive the following when you enroll for Correspondence Course
Paper 1, Paper 3.03 and Paper 3.04
- Case Studies
- Question banks
- Memory Joggers
- Link Examinations and Answers with Marking Facility
- Access to the Tolley Online Academy
- Access to Taxmann’s International Tax & Transfer Pricing Online Research Database
- Direct Taxes Law & Practice (Professional Edition) – As Amended by Finance Act 2020 | by Dr. Vinod K Singhania
Taxmann is the leading legal publisher of India specialising in Taxation and Corporate
Laws. It has an impressive range of products on Direct Tax Laws, Corporate Laws
and Indirect Tax Laws. Besides, publishing books and journals they offer Online
For more information about Taxmann visit www.taxmann.com
IN ASSOCIATION WITH
Established in 2003 by a group of tutors who felt passionate about providing a high
quality training environment for all students sitting tax examinations. Since then
it has grown and now has a nationwide presence in the UK, as well as running courses
outside the UK. Tolley has supported the ADIT examinations since its inception and
is the only establishment to provide full distance learning product with tutor support
and pass rates that surpass the national average year on year.
For more information about Tolley® Exam Training visit www.tolley.co.uk/examtraining