Advanced Diploma In International Taxation (ADIT)

Course details

Part I Basic Principles Of International Law 
Chapter 1 Introduction To International Taxation

Chapter 2 Tax And Tax Systems

Chapter 3 Connecting Factors

Chapter 4 Causes Of International Double Taxation

Chapter 5 Methods Of Relief From International Double Taxation

Part Ii Double Tax Conventions In The Light Of The Oecd Model Treaty 
Chapter 6 Types And Negotiation Of Treaties

Chapter 7 The Format And Structure Of A Tax Treaty

Chapter 8 Oecd Model Dtc Provisions Relating To The Scope Of A Treaty

Chapter 9 Oecd Model Dtc Provisions Relating To Residence

Chapter 10 Oecd Model Dtc Provisions Relating To Pes

Chapter 11 Oecd Model Dtc Provisions Relating To Business

Chapter 12 Oecd Model Dtc Provisions Relating To Investment Income And Gains

Chapter 13 Oecd Model Dtc Provisions Relating To Individuals

Chapter 14 Oecd Model Dtc Provisions Relating To Other Income

Chapter 15 Oecd Model Dtc Provisions Relating To Elimination Of Double Taxation

Chapter 16 Oecd Model Dtc Provisions Relating To Non Discrimination

Chapter 17 Oecd Model Dtc Provisions Relating To Dispute Resolution

Chapter 18 Oecd Model Dtc Provisions Relating To Co-operation

Chapter 19 Oecd Model Dtc Provisions Relating To Limitations On Benefits From The Treaty

Chapter 20 Tax Treaties, E-commerce And The Digital Economy

Chapter 21 Double Tax Treaties And Domestic Law

Chapter 22 Approaches To Applying A Tax Treaty

Chapter 23 Interpretation Of Tax Treaties

Chapter 24 Conventions For Administrative Assistance In Tax Administration

Part Iii Harmful Tax Rules And International Tax Avoidance
Chapter 25 Entity Classification

Chapter 26 Tax Havens And Harmful Tax Practices

Chapter 27 Controlled Foreign Companies (Cfc) Rules And Some Other Antiavoidance Approaches

Part Iv Transfer Pricing And Thin Capitalisation
Chapter 28 Introduction To Transfer Pricing

Chapter 29 Oecd Model Dtc Provisions Relating To Transfer Pricing

Chapter 30 The Oecd Transfer Pricing Guidelines

Chapter 31 Thin Capitalisation

Part V Miscellaneous Topics
Chapter 32 Taxation And International Human Rights

Chapter 33 Money-laundering Legislation And Tax Evasion

Chapter 34 Indirect Taxes And International Taxation

Chapter 35 Cross-border Mergers: Some Of The Issues And Solutions

Chapter 36 Estate And Gift Taxation And International Issues Updated on 07 May, 2023