Principle of International Taxation Module

This module provides a solid foundation in international tax, drawing on the OECD and UN Model Tax Conventions to develop the essential knowledge and skills for a successful career. It covers key topics such as tax residency, double taxation agreements, treaty interpretation, transfer pricing, and the roles of the OECD and UN in global tax policy, with a focus on addressing international tax avoidance.

Who is it for?

This module is designed for professionals worldwide who work with or advise multinational companies and private clients. It is particularly suitable for individuals in senior roles, those managing teams, or professionals aiming to advance into leadership positions in international tax.

What does it cover?

The exam takes a holistic approach, allowing candidates to showcase their understanding of international tax from multiple angles, with an emphasis on critical thinking and problem-solving.

The 2025 syllabus equally highlights both the OECD and UN Model Tax Conventions, reflecting their shared significance in global tax governance. While familiarity with both is expected, candidates may choose to focus primarily on the OECD Model.

The exam is divided into two parts: Part A includes three essay-style questions (25 marks each), and Part B features two scenario-based questions (also 25 marks each).

Please note: Candidates must answer four questions in total. Note that Part A now offers three questions instead of five, while Part B remains unchanged.

  • Exam length: 3hrs 15mins
  • Available in June and December

  • Gain a strong understanding of international tax theory with practical insights you can apply in your daily work
  • Build confidence and develop key skills to effectively apply tax principles
  • Stay informed on rapidly evolving tax laws and maintain a competitive edge
  • Boost your career prospects with a globally respected and recognized qualification.

Completing the Principles of International Taxation module typically requires around 140 hours of study time, though this can vary depending on your prior experience, existing knowledge, and preferred study approach.

  • One exam consisting of two parts
  • Questions designed to test your application of concepts to real world scenarios
  • Employer-driven syllabus, with a professional focus

Click here to download the syllabus: ADIT Syllabus (2025).pdf

For more information on the topic, click here to download the ADIT Flyer: ADIT-FLYER-DECEMBER-2025.pdf