The Global Standard in International Taxation

Transcription

1 The Global Standard in International Taxation Offered by the Chartered Institute of Taxation - CIOT which is the leading UK body for Tax Advisers, providing professional standards and guidance. ADIT is an advanced specialist qualification in international cross-border taxation and provides the global benchmark for practitioners of international corporate taxation, regardless of industry or location.

2 WHAT is ADIT? Do you... Want a professional qualification in International Tax? Want to complement your post-graduate degree or a domestic professional qualification? Have a personal desire to increase and gain more confidence in your international tax knowledge and skills? Require a means of benchmarking you or your team s international taxation expertise against a global standard?

3 WHAT is ADIT? ADIT - Recognized Standard Internationally It is a practical qualification, relevant in today s global environment, and examines current issues, so you will be up to date with the latest thinking. A growing global network of over 1,700 ADIT students, graduates and affiliates in over 70 different countries Entitled to put the designatory letters ADIT after your name

4 WHAT is ADIT? Three examinations (or two examinations and a thesis) Paper I Principles of International Taxation (Compulsory) Paper II Advanced International Taxation (Options available) Paper III Principles of Corporate and International Taxation (Options available) UK Hong Kong Malta India Cyprus USA Singapore Australia Ireland USA China EU Transfer Pricing A student may replace Paper II or Paper III (but not both) with a written thesis of 15,000 to 20,000 words, on an aspect of International Taxation (subject to formal approval)

5 WHY do ADIT? The benefits of gaining the Qualification are: Global Benchmark of quality and an independent means of demonstrating international tax expertise Portable Qualification an internationally recognised qualification by a globally respected awarding body Demonstration of your ability in both a "home" country taxation system and a "non-home" or "away" country taxation system Enhances your career, your knowledge and your team s reputation Flexibility study options, global exam centres, multiple exam methods, and the modular structure enable you to maintain your work/life balance

6 WHY do ADIT? Additional benefits include: Joining a growing global network of over 1,700 ADIT students, Graduates and Affiliates in over 90 different countries and territories - every continent, major market centre, and every business sector represented Being entitled to put the designatory letters 'ADIT' after your name The opportunity to become an International Tax Affiliate of The Chartered Institute of Taxation.

7 WHAT people say about ADIT What is most important is the practical application for theory. ADIT exams help to understand the practical side of international tax law. Siddharth Banwat, M/S T.P. Ostwal & Associates, India ADIT is an essential qualification for an international tax practitioner. Joao Araujo, HSBC, Brazil I wanted to systematize and test my knowledge of international tax principles. I believe ADIT provides an opportunity to achieve this for people all over the globe. Svetlana Stroykova, PwC, Russia

8 FACTS and figures 1,900+ Graduates, Affiliates and Students 65% of population outside the UK 98 countries and territories represented every continent, major market centre, and business sector Average age 36 years

9 WHERE are ADITs? The ADIT Population

10 ADIT Academic Board An Academic Board of esteemed international tax academics evaluate the technical content and rigour of the ADIT examinations annually to ensure the highest standard. John Avery Jones CBE Philip Baker QC OBE Malcolm Gammie QC Kees Van Raad Jefferson VanderWolk Richard Vann Judge of the Upper Tribunal (Tax and Chancery Chamber) Institute of Advanced Legal Studies, University of London London School of Economics University of Leiden Ernst & Young, Washington DC University of Sydney

11 WHAT Taxmann Offers Paper 1 Principles of International Taxation This paper is not country specific, and is compulsory for all candidates. The focus is on key issues such as principles of international tax law, residence, double taxation and treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance. Paper 3.03 Transfer Pricing Candidates are expected to be aware of the key features of the corporate tax system and be able to answer questions on international tax in relation to a secondary jurisdiction without being expected to offer detailed advice on that jurisdiction s domestic tax system. Candidates choose one of the option papers or may write a thesis in place of an exam.

12 ADIT Course Price ADIT COURSE PRICE PAPER I (Rs. + Taxes) PAPER 3.03 (Rs. + Taxes) Correspondence Course 30, , Correspondence + Webinar 45, ,

13 Correspondence Course By signing up for a correspondence course you will get following: 1. Hard copy manual and question bank loose-leaf held in ring binders, enabling you to extract pages as you wish, or to add in your own notes giving you a personalized file for each paper. Each manual and question bank is designed specifically for the particular paper to guide you through your studies. The manuals and question banks are designed to help you build the skills you need for the examinations by using a mixture of essay style questions, case studies and quizzes. 2. Question banks are graduated to ensure that your knowledge builds as you progress through the pages in your study manual and that you answer questions on technical issues that are relevant to your studies. The question banks are designed to build confidence, boost understanding and provide that all important questions you should practice right from the start of your studies Study material allows you to study in your own time and at your own pace. Your material has been put together by Tolley tutors. Tolley tutors are not writers who are remote from the classroom. The tutors work alongside the specialized writers to design the material thus ensuring that the material is both exam focussed and easy to follow. The material is worded and laid out in a simple manner to make it easy to follow as well as provide a thorough explanation of each topic. The manuals include illustrations to take you through the relevant tax rules step by step.

14 Correspondence Course 3. Mock Test (3 Mini Exams per Paper) - These are short practice examinations (one hour each) that you attempt under exam conditions and send to Tolley at examtraining@lexisnexis.co.uk for marking. We will send you the Mini Exam kit one day prior to the 'Date of Exams'. 4. Pre-revision mock You will also receive a pre-revision mock examination which you can attempt at the end of your studies to experience what the real exam might be like. The pre-revision mock examination is three hours and 15 minutes in length just like the actual exam to put yourself to the test so both of us can see how you are progressing. We will provide comments on how you can improve and you can also follow your progress online with our Performance Tracker service. 5. Access to the Tolley Online Academy. Our correspondence course gives you exactly what you need to prepare yourself for the examinations by allowing you access to all of your study material online via the Tolley Online Academy, at no extra cost. You can also consult with our tutors and fellow students on the popular Academy forum. You will get an access code for the Online Academy where you can post your queries and get the answers from tutors.

15 Correspondence + Webinar In this module you will get Correspondence Course material and Online Webinars. Webinars Plus The online webinars, delivered via WebEx, cover the technical aspects of ADIT and bring Tolley's expert tutors to you whenever and wherever you choose. There will be six prerecorded webinars and four live webinars per paper. The pre-recorded technical webinars will be approximately 1.5 hours each including the related slides. The live webinars will be an hour each. We give a timetable showing you the dates you should listen to the pre-recorded webinars and the dates of the Live Tutor Webinars. The Live Tutor Webinars will give you the opportunity to ask questions on topics covered in the previous pre-recorded webinar.

16 Webinar Schedule Paper I Paper 1 Live Webinar 1 90 minutes Live Webinar 2 90 minutes Live webinar 3 90 minutes Live webinar 4 90 minutes Date 29 th July, st August, st October, th November, 2015

17 Webinar Schedule Paper 3.03 Paper 3.03 Live Webinar 1 90 minutes Live Webinar 2 90 minutes Live webinar 3 90 minutes Live webinar 4 90 minutes Date 30 th July, st September, nd October, th November, 2015

18 Important dates for December 2015 Date Student registration deadline 31st July, 2015 Exam entry deadline 7 th September, 2015 Deadline for late entries (Exam) 30 th September, 2015 (Subject to 100 late entry fee) Exams take place 8 th -10 th December, 2015

19 ADIT Registration Procedure 1. Register as student with CIOT at (Valid of 5 years) 2. Enroll for the course at 3. Once registered as student with CIOT, student must also apply to sit the examination, which is a separate and additional process

20 For more information Call Or