Home Specialist skills Finance ADIT - Paper 3.01 - EU Direct Paper Only
ADIT - Paper 3.01 - EU Direct Paper Only
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Apply EU fundamental freedoms and Charter rights to direct tax fact patterns involving cross-border transfers, group restructurings, loss claims, and migration.
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Analyse and interpret relevant CJEU decisions, justifying whether a national tax rule infringes EU law by applying equivalence, effectiveness, rule of reason, and anti-abuse principles.
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Evaluate national tax measures in the context of state aid rules and assess compatibility with EU law regarding discrimination and selective treatment of investors.
Overview
Off the shelf (OTS)
This module gives you the required knowledge, skills and understanding of the fundamentals of transfer pricing, based on the OECD and UN models, that you need to succeed in your career. You will gain detailed knowledge of functional analysis, the arm’s length principle, comparability, compliance issues, dispute resolution and avoiding double taxation.
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 recognised around the world
One exam consisting of three parts
Questions designed to test your application of concepts to real world scenarios
Employer-driven syllabus, with a professional focus
To complete the ADIT qualification students must study and pass three written exam papers (or modules) focused on different aspects of international tax. The ADIT qualification is designed to give flexibility. Students can choose subjects that suit them best. Therefore, only Module 1, Principles of International Tax, is compulsory and students choose any two modules from a wide range of jurisdictional and thematic options.
All three modules can be sat in a single exam session, attempted over two sessions or sat in separate exam sessions, one at a time. Each written exam paper is 3 hours and 15 minutes long and is sat online.
Successful completion of this course requires access an external online assessment. The online assessment platform may not be accessible from Civil Service department IT due to security restrictions. If you have any questions or believe you may be impacted by these restrictions, please contact support@governmentcampus.co.uk.
Delivery method
Digital
Course duration
200 hours
Competency level
Working
Delivery method
-
Digital
Course duration
200 hours
Competency level
-
Working