ADIT Diploma Paper 1

1. Basic principles of international taxation (20%).
2. Double taxation conventions (DTCs), focusing on the current version of the OECD Model Tax Convention (MTC) (30%).
3. Transfer pricing and restrictions on interest deductibility (20%).
4. International tax avoidance (25%).
5. Miscellaneous topics (5%).
6. Court Cases [training]
7. Exam Practice [training]

The Principles of International Taxation module [Adit Diploma Paper 1] is aimed at professionals around the world, particularly those advising or working with multinational corporations and private clients. It’s suitable for senior-level professionals, managers, or those working towards a senior level.

• Gain a robust understanding of international tax 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 – ADIT qualification.

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.