Prospectus The Advanced Diploma in International … · International Taxation – ADIT International tax is an important part of the ... tax treaties, transfer pricing and cross

Prospectus

The Advanced Diploma in International Taxation 2012

Contents

Introduction 3

RegistrationasaDiplomacandidate 4

TheDiplomaentryprocedure 5

Dates,centresandfees 5 Withdrawalfromtheexamination 5

Thepapers 6

Format 6

Thesisoption 7

Examinationresults 8

Prizes 8

Furtherinformation 9

Referenceworks 9

Previousquestionpapers 9

Coursesofstudy 10 SpecificallyforADIT 10

RelevantcoursesbutnotspecificallyfortheADITexaminations 11

Coursesofstudy-UKandEuropeanuniversities 11

Thesyllabus,suggestedreadingandguidancenotesforthewritingofathesis

areavailableasaseparatepublication.

2 w

3

Introduction

The Advanced Diploma in International Taxation – ADIT

Internationaltaxisanimportantpartofthe

workofmanytaxadvisers.However,akey

characteristicofinternationaladvisersisthat

theyhaveavarietyofbackgroundsandtypically

spendtimeinmorethanonecountry.

ThisuniquespecialistDiplomameetsthe

needsofinternationaltaxpractitionersinthe

corporatearea.

TheCharteredInstituteofTaxation(CIOT)istheleadingprofessionalbodyintheUnitedKingdomconcernedsolelywithtaxation.TheCIOT’squalification,“CTA,CharteredTaxAdviser”,iswellrecognisedasthepremierqualificationinUKtaxation.

FellowTaxInstitutesinvariouscountries

aroundtheworldoffersimilarnationaltax

qualifications.

TheInstituteconsidersthatthereare

significantbenefitsinhavingan

internationallyrecognisedDiploma.Justas

havingtheCTAindicatesthattheindividual

hasacertainlevelofcompetenceinUKtax

matters,sotheDiplomaindicatesahigh

levelofcompetenceininternationaltaxation

andasuccessfulcandidatewillbeableto

demonstrateknowledgeinthreeareas:

• theprinciplesofinternationaltaxation

• in-depthknowledgeofinternationaltax

issuesfortheirprimaryjurisdiction

• anawarenessofbasictaxissues,

particularlyinrelationtointernationaltax,

inatleastonesecondaryjurisdiction

Itispossibletosubstituteathesisforone

examinationpaper(seepage7).

TheoverallstandardoftheDiplomais

comparabletotheCTAintheUK.

Akeygoalistomakethisatrulyinternational

qualification.Asthatisachieved,thenadvisers

movingfromonecountrytoanothercould

haveacommonqualificationasanimportant

credential.TheInstituteisworkingtowards

achievingrecognitionoftheDiplomabyleading

authoritiesintaxaroundtheworld.

TheDiplomaissupervisedbyanAcademic

Boardofdistinguishedinternationaltax

practitioners.

HoldersoftheDiplomaareentitledtousethe

designatoryletters“ADIT”aftertheirname.

TheDiplomaisafree-standingqualification

whichwillnotgivetherighttomembershipof

TheCharteredInstituteofTaxation.However,

holdersoftheDiplomamayapplytobecome

an‘InternationalTaxAffiliateofTheChartered

InstituteofTaxation’.Thisongoinglinkwith

theCIOTwillentitletheindividualtoreceivea

numberofbenefitsincluding:

• therighttodescribeoneselfasan

‘InternationalTaxAffiliateofThe

CharteredInstituteofTaxation’

• contributearticlesto‘TaxAdviser’

• applytobecomeavirtualmemberofthe

CIOTTechnicalCommittee’svariousSub-

Committees.

• provisionofthemonthlyjournal‘Tax

Adviser’,whichincludestechnicalarticles,

currenttaxnotes,digestsoftax

casesandnewsfromtheInstitute

• Networkingopportunitiesthroughour

globalbranchesincludingAsiaPac,

Australasia,Europe,HongKong,North

AmericaandtheUK.

• aframeworkofethicalstandardsand

practiceguidelines

• CPDopportunities

• useoftheInstitute’sTonyArnoldLibraryat

King’sCollege,London

Thesebenefitsaresubjecttocompliancewith

theInstitute’stermsandconditions.

Registration as a Diploma Candidate

Diplomaholderswillbeawardedacredit(on

application)fortheAdvancedCorporationTax

AdvisoryPaperoftheCIOT’sCharteredTax

Adviserexamination,providingtheUKoption

PaperIIwassat.Thecreditwillbevalidforfive

sittingsfollowingthecandidate’sfirstsittingof

aCTAwrittentaxpaper.

4

Theonlypre-conditionforregistrationisthe

possessionofanemailaddress.Applicants

arewelcomedfromallpartsoftheworldand

residenceintheUKisnotnecessaryinorderto

register.

Candidatesarestronglyencouragedtoregister

aninterestinsittingaDiplomapaperfive

monthspriortothefirstexaminationtheywish

tosit.Theycanthenbecontactedviaemail

withpertinentinformation.

Candidatesshouldthereforeaimtobe

registeredby30Novemberiftheywishtosit

anexaminationinthefollowingyear,although

registrationwillremainpossibleuptothe

closingdatefortheexamination,theendof

Februaryprecedingtheexam.Entryforthe

examinationitselfisaseparateprocedure.

Anapplicationforregistrationmustbe

submittedwithafeeof£180.Diploma

registrationwillbevalidforfiveyears.

TheDiplomaCommitteereservestherightto

refuseorcancelanyapplicationforregistration

asastudentwithoutassigninganyreasonto

therefusalorcancellation.

Candidatesshouldvisitthewebsiteat

www.adit.org.ukandregisteronline,or

downloadtherelevantforms,orcontactthe

EducationTeamatTheCharteredInstituteof

Taxationasbelow.

Thewebsitealsocontainsup-to-date

informationonADITcourseproviders.

EducationTeam

TheCharteredInstituteofTaxation

1stFloor,ArtilleryHouse

11-19ArtilleryRow

London

SW1P1RT

T:+44(0)8445796700

F:+44(0)8445796701

E: [email protected]

5

The Diploma Entry Procedure – Examinations and ThesisDates, Centres and Fees

Theexaminationcentresin2012areas

follows:Australia,Cyprus,HongKong,India,

London,Malta,Mauritius,NorthernIreland,

RepublicofIreland,RomaniaandSingapore.

Ifsufficientnumbersofcandidateswishtosit

inanothercentrethismaybepossible.Such

candidatesshouldcontacttheEducationTeam.

Itwillbetheresponsibilityofcandidatesto

enterfortheexaminations.Thelastdatefor

receiptofexaminationentry(theclosingdate)

willbethelastdayofFebruaryimmediately

priortotheexaminationwhichthecandidate

intendstosit.Examinationentrycanbedone

onlineviatheADITwebsiteoranexamination

formcanbesentviathepost.Examination

formsareavailabletodownloadfromthe

website.

Allexaminationentriesarenormally

acknowledgedwithin10workingdays.

Candidatesshoulde-mailortelephoneifthisis

notreceived.

Entryformsarrivingaftertheclosingdatewill

notbeaccepted.

Thefeeforthe2012examinationwillbe£165

perpaper.

Aproposalformforthethesismaybe

submittedatanytime.

Thesisfee-£150

2012 Exam Dates

12,13,and14June2012

PaperIwillbeonthefirstday,PaperIIonthe

seconddayandPaperIIIonthethirdday.

Withdrawal from the Diploma ExaminationExaminationfeesarenotrefundable.

Candidateswhowithdrawfromthe

examinationaftertheclosingdateforfeitone

halfoftheentryfeeprovidedthatwritten

notificationisgivenatleast14daysbefore

theexamination.Afterthattimethefullfee

isforfeited.Anyunforfeitedamountiscarried

forwardtowardsthefeepayableforthenext

examination.

6

Format

TheDiplomaisinmodularformand

isawardedwhenallstageshavebeen

completed.IfcandidatespassanyoftheADIT

papersthesepasseswillremainvalidforthe

nextfiveyears.Iftheentirequalificationisnot

completedwithinfiveyearsthencandidates

mayre-registerasADITstudentsbutwill

havetotakeandpassanypaperswhich

werepassedmorethanfiveyearspreviously.

However,allpapersmaybesatatonesitting

overthreedays.Therewillbeanelementof

choiceinmostpapers.

TheDiplomaconsistsofthreepapersalthough

athesismaybesubstitutedforeitherPaperII

orPaperIII(butnotboth).Furtherdetailscan

befoundonpage7.

PaperIIisdesignedtotestcandidates’

detailedknowledgeofaprimaryjurisdiction.

Becauseaninternationaltaxpractitioner

needstounderstandmorethanonecountry’s

taxsystem,PaperIIIisdesignedtotestan

awarenessofbasictaxissues,particularlyin

relationtocorporatetaxandinternational

tax,inatleastonesecondaryjurisdiction.

Accordingly,candidatesfortheADITwillbe

requiredtopassPapersIIandIIIrelatingto

differentcountries.

Paper I – Principles of International Taxation

3 hours plus 15 minutes reading time

Thispaperisnotcountry-specific,butfocuses

onkeyissuessuchasPrinciplesofInternational

TaxLaw,Residence,DoubleTaxation

conventionsandTreatyinterpretation,transfer

pricing,theworkoftheOECDandinternational

taxavoidance.Pleaseseethesyllabusforfull

details.

Candidateswhopassthisexaminationare

eligibletoapplyforacertificate.Pleasesee

page8formoreinformation.

Paper II – Advanced International Taxation – Primary jurisdiction


Candidatesareexpectedtohaveadetailed

knowledgeofaprimarycountry’staxregime

regardinginternationaltaxmatters.

Available in the following options:

A – United Kingdom option

ThispapercoversareassuchasUKCFC

legislation,doubletaxrelief,thincapitalisation,

reorganisations,transferpricing,application

ofcorporationtaxtocross-bordersituations

andanti-avoidanceprovisions.Pleaseseethe

syllabusforfulldetails.

B – United States option

Thispapercoversindetailthefederalincome

tax,withparticularemphasisonin-bound

andout-boundcross-bordersituations,US

taxtreaties,transferpricingandcrossborder

mergersandacquisitions.Italsoincludesbasic

rulesandcross-borderissuesonfederalestate

tax,federalgifttaxandstateandlocaltaxes.

Pleaseseethesyllabusforfulldetails.

C – Hong Kong option

ThispapercoverstheHongKongincome

taxsystemasitaffectsindividualsand

corporatebusinesses,withparticularemphasis

oninternationaltrading,andincludes

variousspecialcategoriesoftaxpayer,tax

administration,doubletaxreliefandtax

planning.ItalsocoverstheHongKongstamp

duty.Pleaseseethesyllabusforfulldetails.

D – Singapore option

Thispapercoversthemainincometaxation

issuestypicallyencounteredbyglobal

businessesoperatinginaterritorial-based

taxationeconomythatishighlydependent

oninternationaltrade.Thetopicsserve

tohighlighttaxplanningopportunitiesin

crossborderactivities.GSTplanningisbeing

seenasavitaltoolinshapingcorporate

The Papers

7 7

competitivenessasthestateincreasesits

dependenceonitasastablesourceoftax

revenue.Pleaseseethesyllabusforfulldetails.

E – Malta option

ThispapercoversthestructureoftheMaltese

taxsystemwithparticularemphasisonIncome

Tax,IncomeTaxfromCapitalGains,Property

transfersTax,DutyonDocumentsandTransfers

andVAT.Pleaseseethesyllabusforfulldetails.

F – Australia option

ThispapercoversthestructureoftheAustralian


Tax,FringeBenefitsTaxandGoodsandServices

Tax.Pleaseseethesyllabusforfulldetails.

Paper III – Principles of Corporate and International Taxation – Secondary jurisdiction


Candidatesareexpectedtobeawareofthekey

featuresofthecorporatetaxsystemandbe

abletoanswerquestionsoninternationaltax

inrelationtoasecondaryjurisdiction,without

beingexpectedtoofferdetailedadviceonthat

country’staxsystem.

Available in the following options:

A – United States option

ThispapercoversthestructureoftheUS

taxsystem,overviewoffederalincometax,

inboundinvestment,outboundinvestment,

transferpricing,anti-avoidanceand

partnerships.Pleaseseethesyllabusforfull

details.

B – European Union option

ThispaperexaminestheimpactofEuropean

UnionLawonallaspectsoftaxationforall

MemberStates.Thepaperincludesthe

backgroundtoUnionLawintheTreatiesand

theroleofthevariousUnioninstitutions.Please

seethesyllabusforfulldetails.

C – United Kingdom option

(Last sitting in June 2012)

ThispapercoversthestructureoftheUK

taxsystemwithparticularemphasison

internationalaspectsaswellasthemajor

principlesofUKcorporatetax,andthetaxation

ofshareholdersandemployees.Pleaseseethe

syllabusforfulldetails.

D – China option

ThispapercoversthestructureoftheChinese

taxsystemwithparticularemphasison

IndividualIncomeTax,EnterpriseIncomeTax

andinboundandoutboundinvestmenttaxes.

Pleaseseethesyllabusforfulldetails.

E – Australia option

ThispapercoversthestructureoftheAustralian


Taxandinboundandoutboundinvestment

taxes.Pleaseseethesyllabusforfulldetails.

F – Transfer Pricing option

Thispapercoversthefundamentalsoftransfer

pricingbasedontheOECDmodel.Thepaper

willfocusontransferpricingmethods,thearm’s

lengthprinciple,comparability,compliance

issuesandavoidingdoubletaxationanddispute

resolution.Pleaseseethesyllabusforfull

details.

Candidateswhopassthisexaminationare

eligibletoapplyforacertificate.Pleasesee

page8formoreinformation.

8

Thesis option – Paper II/Paper III

Candidateshavetheoptionofwritingathesis

asanalternativetoeither(butnotbothof)

PaperIIorPaperIII.

Thethesismustbebetween15,000and20,000

wordsoninternationaltaxation.

Ifacandidatewishestosubmitathesisinstead

ofPaperII,thetopicofthethesisshouldrelate

tosomeaspectofinternationaltaxprimarily

concerningthecandidate’sprimaryjurisdiction.

Ifacandidatewishestosubmitathesisinstead

ofPaperIII,thetopicofthethesisshould

relatetosomeaspectofinternationaltaxas

itprimarilyaffectsasecondaryjurisdictionor

transnationalgroupingsuchastheEU.

Priortocommencingworkonathesis,

candidatesmusthaveathesisproposalform

approved.Thethesismustbesubmittedwithin

threeyearsofapprovalbeinggiven.

Fullguidancenotesareincludedinthesyllabus

publication.

Examination resultsUnderordinarycircumstancesresultswillbe

issued10weeksfollowingthedateofthe

examinationentryandapproximatelyfour

monthsafterthesubmissionofathesis.

PrizesThefollowingmedalsandprizewillbeavailable

atthediscretionoftheAcademicBoardof

theDiplomaforpapersorthesesofasuitable

standard.

TheHeatherSelfMedalforthehighestmarksin

PaperI–PrinciplesofInternationalTaxation.

TheInternationalFiscalAssociationprize

forthehighestmarksinPaperII–Advanced

InternationalTaxation.

TheWorshipfulCompanyofTaxAdvisersMedal

forthehighestmarksinPaperIII–Principlesof

CorporateandInternationalTaxation.

TheJohnAveryJonesThesisprizemay,atthe

discretionoftheCommittee,beawardedto

thecandidatewho,inthesoleopinionofthe

Committee,achievesthehigheststandardin

anycalendaryear.

TheCCHMedalforthehighestmarksinPaper

III-PrinciplesofCorporateandInternational

Taxation-TransferPricingOptionPaper.

Furthermedalsmaybeavailableatthe

discretionoftheAcademicBoard.

CertificateUponsuccessfulcompletionoftheADITexams(or

completionoftwoexamsandathesis)candidates

willreceiveacertificate.Candidateswillalsobe

invitedtotheawardsceremonyheldtowardsthe

endoftheyear.

Individualcertificatesarealsoavailablefor

candidateswhocompletePaperI–Principlesof

InternationalTaxationandPaperIII–Transfer

Pricing.Candidateswillneedtoapplyfor

certificatesviathewebsiteaftertheyhavepassed

theexamination.Thereisafeeof£15forthe

certificate.Pleasevisitthewebsiteformore

information.

AffiliatesCandidateswhosuccessfullycompletetheADIT

exams(orcompletetwoexamsandathesis)

andarenotalreadyamemberoftheChartered

InstituteofTaxation(CIOT)areinvitedtobecome

“InternationalTaxAffiliateoftheChartered

InstituteofTaxation.”Beinganaffiliateofthe

CharteredInstituteofTaxationentitlesyoutoa

numberofvaluablebenefits.

Formoreinformationonbecominganaffiliate

pleasevisittheADITwebsite-www.adit.org.uk

For Paper IIIA – United States option

International Income Taxation: Code and

Regulations (CCHEditions)

B – European Union option

Volume2,mostrecentedition,–Materials

on International and EC Tax Law (Leiden:

InternationalTaxCentre)VanRaad,Kees

C – United Kingdom option

Tolley Yellow Tax Handbooksand

Tolley Orange Tax Handbook;or

CCH Editions Limited Tax Statutes and Statutory

Instruments

D – China option

CCH, China Master Tax Guide (2007/8)(ora

subsequenteditionpublishedintheautumnof

2008)£60

XinZhang,Law and Practice of International

Tax Treaties in China (Wildy,SimmondsandHill

Publishing,5Sep2003)£62.70fromAmazon.co.uk

E – Australia optionDeutschetalAustralianTaxHandbook2008(Thompson/ATP2008)[ISBN:9780864605351]DeutschRLFundamentalTaxLegislation(latestedition)(ThompsonReuters)

F - Transfer PricingTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations(OECDPublishing,2010Edition)[ISBN:9789264090330].AvailablefromtheOECDonlinebookshop:http://www.oecdbookshop.org.

Allpublicationsbroughtintotheexamination

mustbeboundcopies.Underlining,sideliningand

highlightingarepermitted.Annotation,theuseof

post-itnotesandtaggingarenot.

Nootherwrittenmaterialorcalculationaidwill

bepermitted.Candidatesneedtobeawareof

thestandardofquestionssetintheDiploma

examination.

Previousquestionpapersareavailablefrom:

www.adit.org.uk9

Further Information

Reference works and calculators

Pocketcalculators(exceptthosewithanalpha-

numerickeyboard)maybebroughtintothe

examination.

Candidatesarealsoallowedtobringintothe

examinationhallthefollowingpublications:

For Paper IVolume1,mostrecentedition–Materials

on International and EC Tax Law(Leiden:


Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations(OECDPublishing,2010Edition)[ISBN:9789264090330].AvailablefromtheOECDonlinebookshop:http://www.oecdbookshop.org.

For Paper II A – United Kingdom option

Tolley Yellow Tax Handbooks and Tolley Orange

Tax Handbook;orCCH Editions Limited Tax

Statutes and Statutory Instruments; and

Volume1,mostrecentedition–Materials

on International and EC Tax Law(Leiden:


B – United States option

International Income Taxation: Code and

Regulations (CCHEditions)

C – Hong Kong option

Noappropriatepublicationsavailable

D – Singapore option

Income Tax Act, Cap 134, Rev Ed 2008 withallits

subsequentamendments.

Goods and Services Tax Act,CAp117A,RevEd

2005withallitssubsequentamendments

E – Malta option

Noappropriatepublicationsavailable

F – Australia optionDeutschetalAustralianTaxHandbook2011-10-10(Thompson/ATP2008)[ISBN:9780864605351]DeutschRLFundamentalTaxLegislation(latestedition)(ThompsonReuters)

10

Courses of Study

Specifically for ADIT Tolley Tax Training (part of LexisNexis)TolleyTaxTrainingofferaGuaranteedPassScheme(aswellasdistancelearningpackages)forPaperI–PrinciplesofInternationalTaxation,PaperII–AdvancedInternationalTaxation,OptionA–UnitedKingdomandPaperIII–PrinciplesofCorporateandInternationalTaxation,OptionB–EuropeanUnion,tothelevelofdetailspecifiedinthesyllabus.TolleyTaxTrainingHalsburyHouse35ChanceryLaneLondonWC2A1ELForfurtherinformationT:+44(0)2073473559E:[email protected]/tolleylearning/exam-training/adit

European-American Tax Institute (EATI) TheEATIoffersarangeofshort,classroom-basedcoursescoveringoptionsforallpapers.

PaperI–PrinciplesofInternationalTaxation;PaperII–AdvancedInternationalTaxation–PrimaryJurisdiction–OptionA–UnitedKingdom,OptionB–UnitedStates;PaperIII–PrinciplesofCorporateandInternationalTaxation–OptionA–UnitedStates,OptionB–EuropeanUnion,OptionD–Chinaand

IntensivecoursesareheldinLondonfromlateJanuarythroughtoMarch,withrefreshercoursesinMay.Coursescanbebookedsinglyorasathree-paperpackage.EATIisregisteredwithNASBAandthereforeallcoursesqualifyforCPE/CPD.European-AmericanTaxInstitute(EATI)1stfloor,38ThreadneedleStreetLondonEC2R8AYForfurtherinformationT:+44(0)2078475804F:+44(0)2078475848E:[email protected]

BNA (Bureau of National Affairs)/ CITE (Council for International Tax Education)BNACITEoffersintensiveshortcoursestobeheldinWashingtonDCinJanuary.ThecoursewillcoverPaperIandPaperII–USOption.

ForfurtherinformationPOBox1012WhitePlains,NY10602T:(914)3285656E:[email protected]/[email protected]

International Bureau of Fiscal DocumentationTheIBFDInternationalTaxAcademy(ITA)offersawiderangeofcoursesandworkshopsonvariousinternationaltaxationtopics,includingtaxtreaties,corporatetaxation,taxplanning,transferpricing,EuropeantaxationandEuropeanVAT.ITAcourses,whichareofferedasopencoursesatvariouslocationsaroundtheworld,in-housecoursesorascomprehensiveonlinecourses,provideasolidgroundingforseveraltopicsoftheADITPapersIandIII.

Newfor2012isaTransferPricingStudyguide,avilableonlineanddesignedtobuildtransferpricingexpertise.ThecontentsandstructureofthestudyguidearebasedspecificallyonthePaperIII-OptionF-TransferPricingsyllabus.OnsubmissionoftheirCIOTmembershiporADITstudentnumber,studentswillbenefitfroma20%discount(ora30%discountiftheyregisteratleast60daysbeforethestartofacourse).

ForfurtherinformationT:+31205540160F:+31206209397E:[email protected]/courses.CIOT-s-Advanced-Diploma-International-Taxation

11

DJH International TaxDJHinternationaltaxoffersathree-dayintensivecoursespecificallydesignedforthesyllabusofthenewADITtransferpricingcertificate/transferpricingoptionPaperIII.ThecoursewillbeheldliveinLondoninNovember/December2011andMarch2012.Theteamoftutorshaveexpertiseinthevariouselementsoftransferpricingincludedinthesyllabusandtestedintheexam.

Newfor2012:Thecoursewillbeavailablebylivewebstreamingand/ortime-limiteddownload.Revisiondiscussiongroupsareavailableliveandviathewebclosertotheexamdate.AfullcourseagendaandfurtherinformationisavailablefromDeborahHicks:T:+44(0)7823550063E:[email protected]://www.djhinternationaltax.com

ADIT courses in MaltaTheMaltaInstituteofManagementofferacomprehensivecourseforPaperIandPaperIIMaltaoption.

NicholasBiancoMaltaInstituteofManagementFRCCBuilding,AlameinRoadPembroke,PBK1777Malta

ForfurtherinformationT:(+356)21453097Fax:(+356)21451167E:[email protected]

ADIT Courses in Hong KongHKUSPACEisofferingcomprehensivecoursesforADITforthefollowing:

PaperI-PrinciplesofInternationalTaxationPaperII-OptionC-HongKongPaperIII-OptionD-China

Forfurtherinformation:

ZoeChoT:+85228678479E:[email protected]://hkuspace.hku.hk/programme/search?q=ADIT

Thestudentscanclaimallthe15CPDpointsoftheLawSocietyofHongKong

ADIT Courses in CyprusThePantelisStylianideInstituteofAccountancyareofferingcoursesforADITinconncetionwithalocalauditfirmKDCCharteredAccountantsLtd.ThePantelisSylianidesInstituteofAccountancyofferscoursesthatwillhelpstudentspreparefor:

PaperI-PrinciplesofInternationalTaxation

PaperIII-OptionB-EuropeanUnion

Formoreinformation:

20PiraeusStreet,Strovolos

2023,Nicosia,Cyprus

T:+35722871287

T:+35722875730

T:+35722875731

E:[email protected]

http://www.pst.ac.cy

LinkedIn:http://www.linkedin.com/

groups?gid=4014500&trk=hb_side_g

The CIOT does not control or supervise any of these courses and is in no way responsible for their content or conduct.

Relevant courses but not specifi-cally for the ADIT examinations

The Australian School of Taxation - AtaxTheAustralianSchoolofTaxation(Atax),UniversityofNewSouthWales(UNSW),inSydney,offerscoursesrelevantfor:

PaperI-PrinciplesofInternationalTaxationPaperII-OptionB-US;OptionC-HongKong;OptionD-Singapore;OptionF-AustraliaPaperIII-OptionA-US;OptionB-EU;OptionD-China;OptionE-Australia;OptionF-TransferPricing

Distancelearningpackagesareavailableinmostcourses(toanywhereintheworld)alongwithface-to-facetuitioninSydney.E-accesstoasubstantialtaxlibraryisalsoavailablethroughtheUNSWLibrary.

FurtherinformationVisithttp://www.atax.unsw.edu.au/adit

12

Tax Academy of SingaporeTaxAcademyofSingaporeofferscomprehensivecoursesfor:

PaperI-PrinciplesofInternationalTaxationPaperII-OptionD-SingaporePaperIII-OptionF-TransferPricing

Forfurtherinformation

T:+6563513048/+6563513061F:+6562531214E:[email protected]/[email protected]://www.taxacademy.sg/

Thomas Jefferson School of LawTheWalterH.&DorothyB.DiamondInternationalTax&FinancialServicesgraduateprogramofThomasJeffersonSchoolofLaw,inSanDiego,California,USA,offerscourseswhichmaybeusedtopreparefortheAdvancedDiplomainInternationalTaxation(ADIT)oftheCharteredInstituteofTaxation(CIOT).

PaperI-PrinciplesofInternationalTaxationPaperII–OptionB-USA;OptionC-HongKongPaperIII–OptionA-USA;OptionB-EU;OptionD-China;OptionF-TransferPricing

Forfurtherinformationpleasecontact:Prof.WilliamHByrnes,AssociateDean,InternationalTax&FinancialServicesGraduateProgramThomasJeffersonSchoolofLaw,2121SanDiegoAvenueSanDiego,California92110USA

T:+1(619)374-6955E:[email protected]://www.tjsl.edu/graduate

Centro de Estudios GarriguesTheExecutiveMasterinInternationalTaxation

focusesonbasicprinciplesofinternationaltaxation,

analysisoftaxplanningopportunitiesforSpanish

investmentsabroadandinvestmentsbynonresidents

inSpain,withaspecialfocusontheimpactof

EuropeanCommunitylegislationonnationaltax

systems.

Theprogrammaybeusedtopreparefor:

PaperI-PrinciplesofInternationalTaxation

PaperIII-OptionB-EuropeanCommunity


CentrodeEstudiosGarrigues

PaseodeRecoletos

35,28004Madrid,Spain

T:(+34)915145330

F:(+34)915610113

E:[email protected]

http://www.centrogarrigues.com

Courses of Study – Universities

Leiden, International Tax CentreTheInternationalTaxCenterLeiden(ITCLeiden)offers

variouscoursesthatwillhelppreparestudentsfor:

PapersI–PrinciplesofInternationalTaxation

PaperIII-OptionB–EuropeanUnion.

MasterofAdvancedStudiesinInternationalTaxLaw,

forinformationregardinga12-monthspostgraduate

studyprogramthatcomprisesarangeoncoursesin

internationalandEUtaxlaw,alongwiththepossibility

toregisterforsinglecourses

SummerCourseatwo-weekprogramthatis

offeredeachyearinJuly.

Furtherinformation

www.itc-leiden.nl/forfurtherinformation

13

Queen Mary, University of London (QMUL)TheCentreforCommercialLawStudiesatQueen

Mary,UniversityofLondonoffercoursesthatmaybe

usedtopreparefor:

PapersI–PrinciplesofInternationalTaxation

PaperIII–OptionB–EuropeanUnion.


DiplomaCourseAdministrator

SchoolofTaxLaw

QueenMary,UniversityofLondon

67-69Lincoln’sInnFields

LondonWC2A3JB

T:+44(0)2078828093

E:[email protected]

University of EdinburghPapersI–PrinciplesofInternationalTaxation

andIII–PrinciplesofCorporateandInternational

Taxation,OptionB–EuropeanUnion.

Until2013,thesecoursesareonlyavailableonan

attendancebasis.


T:+44(0)1316502627

E:[email protected]

University of BournemouthPapersI–PrinciplesofInternationalTaxation

PaperII-OptionA–UnitedKingdom.

MandyLenihan

SchoolofFinanceandLaw

UniversityofBournemouth

Fernbarrow

PooleBH125BB


T:+44(0)1202967220

E:[email protected]

The Institute of Advanced Legal Studies (IALS)PapersI-PrinciplesofInternationalTaxation

PaperIII-OptionB-EuropeanUnion

PaperIII-OptionF-TransferPricing.

IALSStudentAdministrator

InstituteofAdvancedLegalStudies

17RussellSquare

London

WC1B5DR

T:02078625800

F:02078625850

E:[email protected]

Texas A & M UniversityTheMaysBusinessSchoolatTexasA&MUniversity

offerscoursesthatmaybeusedtopreparefor:

PaperIII-OptionF-TransferPricing


LorraineEden

ProfessorofManagement

MaysBusinessSchool

TexasA&MUniversity

415DWehnerBuilding

CollegeStation,Texas77843-4221

E:[email protected]

http://mays.tamu.edu

orLorraineEden’swebsite:www.linkedin.com/in/

transferpricingaggies

1stFloor,ArtilleryHouse

11-19ArtilleryRow

LondonSW1P1RT

T:+44(0)2073400550

F:+44(0)2073400599

E:[email protected]

www.adit.org.uk

RegisteredCharity

Number1037771

© Copyright CIOT