in International Taxation (ADIT)
This is a fantastic opportunity for ACCA members to prove their expertise in international tax and gain a specialist qualification from one of the world's most respected professional bodies. The
Advanced Diploma in International Taxation (ADIT) is particularly relevant to qualified accountants with a tax background who are looking to specialise further in international taxation.
Holders of the ADIT are entitled to use the designatory letters 'ADIT' after their name and, on payment of an annual fee, to describe themselves as international tax affiliates of The Chartered Institute of Taxation (CIOT)
it is offered exclusively through CIOT.
To gain the ADIT, candidates need to be able to demonstrate:
knowledge of the principles of international taxation
in-depth knowledge of international tax issues for two jurisdictions or areas of international tax.
Registration and examinations
Members are encouraged to register with CIOT and start their exam preparation at least five months in advance of the examinations which are held annually in June.
The ADIT has three components:
Paper one - Principles of International Taxation
This paper 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 and treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. Candidates who pass this exam are eligible to apply for a certificate. Please click here for more information.
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.
For the Principles of International Taxation syllabus, please CLICK HERE.
Paper two – Cyprus Option 2.03
This module covers the structure of the Cypriot tax system, with particular emphasis on Income Tax, Capital Gains Tax and Value-added Tax, and topics such as the Cyprus Double Taxation Treaty Network, reorganisations and BEPS.
The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of one mandatory question worth 20 marks. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.
For the Cyprus Option syllabus, please CLICK HERE.
Paper three - EU Direct Tax Option 3.01
This module examines the impact of European Union Law on all aspects of direct taxation for all Member States. The paper includes the background to EU Law in the Treaties and the role of the various EU institutions.
The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of five questions worth 15 marks each, of which candidates are required to answer any two. For the EU Direct Tax Option syllabus, please CLICK HERE.
* Thesis Option – Paper 2 or Paper 3
Candidates may write a thesis in place of Paper 2 or Paper 3, consisting of 15,000 to 20,000 words on any aspect of international taxation (subject to approval). The thesis option can only be chosen for one paper and not both.
The benefits of gaining the ADIT qualification are...
A global benchmark of quality and an independent means of demonstrating international tax knowledge and ability
Portability - wherever you want to take your career
Demonstration of your expertise in multiple countries and international tax subjects
Joining a growing global network of more than 2,500 ADIT students, graduates and International Tax Affiliates in over 100 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.
Stand-alone certificates: Candidates who pass Paper 1 – Principles of International Taxation or Paper 3 – Transfer Pricing examinations are eligible to apply for a certificate.
Source: CIOT (https://www.tax.org.uk/homepage)
For more information about the CIOT and tuition / support for your exams: and/or ask for a Skype coaching session for free.