Advanced Diploma in International Taxation (ADIT)

Program Outline

The Diploma has been divided into four modules that discusses:


Module:

  • This module is based on the OECD Model Convention. The focus is 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.
  • This module covers the structure of the Indian taxation system with particular emphasis on income tax (including income tax on capital gains) and wealth tax, and addresses tax jurisdiction (including territoriality), taxation of individuals, taxation of companies, tax planning, use of tax treaties, tax procedures, withholding taxes, and tax administration.

  • This module covers the fundamentals of transfer pricing based on the OECD model. The module will focus on transfer pricing methods, the arm’s length principle, comparability, compliance issues and avoiding double taxation and dispute resolution.

  • 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.

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Advanced Diploma in International Taxation (ADIT) is a professional qualification and credential, offered by the UK based Chartered Institute of Taxation (CIOT) to International Tax professionals. 


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