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Home Specialist skills Finance ADIT - Paper 3.04 - Energy Resource Paper

ADIT - Paper 3.04 - Energy Resource Paper

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    Explain and compare fiscal regimes such as PSAs, concessions, and service contracts.
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    Assess tax structures in cross-border upstream ventures, including royalties, taxes, incentive regimes, and stabilisation features.
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    Analyse transfer pricing and PE risk for service and finance companies operating in global energy projects.
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    Advise on profit extraction and cross-border finance planning, aligning capital structure with tax efficiency.
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    Evaluate taxation of technical services and IP flows in energy industry deals.
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    Navigate climate-related fiscal measures, understanding carbon pricing and windfall taxes’ impact.
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    Explain governance mechanisms like ring-fencing, carried interest, and arbitration provisions relevant to host–investor relationships.

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.

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 icon

Digital

Course duration
Duration icon

200 hours

Competency level
Working icon

Working

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Delivery method
  • Digital icon

    Digital

Course duration
Duration icon

200 hours

Competency level
  • Working icon

    Working