ADIT Diploma Paper 3.03

1. Fundamental sources (15%)
2. The arm’s length principle (ALP) (5%)
3. Functional analysis (10%)
4. Transfer pricing methods (10%)
5. Comparability (10%)
6. Permanent establishments (PEs) (10%)
7. Compliance issues (5%)
8. Avoiding Double Taxation and dispute resolution (10%)
9. Other key topics (25%)

The Transfer Pricing module [ Adit Diploma Paper 3.03] is aimed at professionals around the world, particularly tax advisers, professionals working with multinational corporations, and in-house tax practitioners at large corporate firms. ADIT is suitable for senior-level professionals, managers, or those working towards a senior level.

• Gain a robust understanding of theory coupled with practical application.
• Build your confidence, skills, and competencies to apply principles in your daily work.
• Keep up with fast-changing developments in tax law, and stay ahead in your field
• Increase your employability with a qualification recognized around the world.

CIOT | Chartered Institute of Taxation

www.tax.org.uk

• About CIOT:

The CIOT is the leading body in the UK for taxation professionals dealing with all aspects of taxation. Our primary purpose is to promote education in taxation. One of our key aims is to achieve a more efficient and less complex tax system for all.