The Advanced Diploma in International Taxation - ADIT

ADIT is a program offered by the UK Chartered Institute of Taxation(CIOT). Atax students undertaking the Master of International Tax (or Master of Taxation or Master of Applied Taxation, subject to program rules) are well positioned to undertake the ADIT exams offered by CIOT.

Read on for more information on what ADIT involves, why Atax students should consider ADIT and why non-Atax students should consider studying with Atax to prepare them for their ADIT exams.

Who is CIOT?

The UK Chartered Institute of Taxation is the leading professional body in the United Kingdom concerned solely with all aspects of taxation. The CIOT's qualification, "CTA, Chartered Tax Adviser", is well recognised as the premier qualification in UK taxation. The Institute was founded in 1930.

What is ADIT?

CIOT recognised a demand, both inside and outside the UK, for a specialist Diploma to meet the needs of international tax practitioners in the corporate area.

ADIT is:

• practitioner focused;

• flexible in covering a range of countries; and

• a unique qualification dedicated to providing those who are, or want to, practice in the area of international tax, with an internationally recognised qualification demonstrating competency to advise clients on international taxation issues.

Enrolment in ADIT is open to all individuals, not just CTAs. Applicants are welcomed from all parts of the world and residence in the UK is not necessary in order to register.

While ADIT is a free-standing qualification, it will not give the right to membership of The Chartered Institute of Taxation. However, holders may apply to become an 'International Tax Affiliate of The Chartered Institute of Taxation'.

ADIT comprises three exam papers:

• Paper I – Principles of International Taxation (Exam Length: 3 Hours plus 15 minutes reading time)

• Paper II – Advanced International Taxation – Primary jurisdiction, covering the following options (in 2009): United Kingdom; United States; Hong Kong; Singapore, Malta and Australia (Exam Length: 3 Hours plus 15 minutes reading time)

• Paper III – Principles of Corporate and International Taxation – Secondary jurisdiction covering the following options (in 2009) United States; European Community; United Kingdom, Australia and China (Exam Length: 3 Hours plus 15 minutes reading time)

It is also possible to substitute a thesis for either Paper II or Paper III but not both.

Detailed information on the ADIT Syllabus is available from the ADIT website.

Why should Atax students consider enrolling in ADIT?

• If you are enrolled in a Master of International Tax (or Master of Taxation or Master of Applied Taxation, subject to program rules), then you can choose courses which will prepare you for all three ADIT Papers;

• Gain additional international recognition for your study at Atax through a practitioner focused qualification; and

• Become an 'International Tax Affiliate of The Chartered Institute of Taxation'.

Why should non-Atax students considering preparing for ADIT Exams by enrolling in Atax courses?

• Atax is Australia's leading tax school with a comprehensive range of tax courses available;

• Atax delivers its courses through flexible delivery including distance education, web based platforms, 4-day intensive classes, and face-to-face teaching; and

• Atax is working with CIOT to best meet the needs of international students wanting to enrol in ADIT.

Why should ADIT students consider enrolling in the Atax Master of International Tax (or Master of Taxation or Master of Applied Taxation, subject to program rules)?

• If you are enrolled in ADIT and are preparing by taking Atax courses, upon completion of ADIT you will have completed nearly half of the courses required for the award of the prestigious Master of International Tax (or Master of Taxation or Master of Applied Taxation, subject to program rules) at Atax; and

• You will be well versed to advise clients on taxation issues in their dealings with Australia.

How can ATAX help with ADIT Exams?

Atax has the courses required to prepare for Paper I Principles of International Taxation , Paper II Principles of Corporate and International Taxation – Primary jurisdiction (Australia, Singapore, Hong Kong and USA) and Paper III Principles of Corporate and International Taxation – Secondary jurisdiction (Australia, China, European Community and USA).

CIOT also intends to expand the number of country options available under Papers II and III. Atax is working with CIOT to examine the scope for Atax to develop courses which would cover the syllabus for certain jurisdictions where ADIT Papers II and III are being considered.

Detailed below are the current Atax courses which cover the Syllabus of ADIT Papers I, II and III.

For more information

If you should have any further questions about:

• ADIT, contact CIOT.

• Atax course offering, contact Atax by email or visit the Atax website.

• HOW TO APPLY