CIOT: Pioneering Indian International Taxation Examination Launched


The Chartered Institute of Taxation (CIOT) is launching a new Examination Paper in Indian International Taxation, the first to be offered by a professional tax body anywhere in the world. The new paper will be of interest to tax professionals across the world, including in India itself, who deal with Indian international tax issues. These include specialists from professional services firms, multinational corporations, tax authorities and academics.

The paper is a new option available as part of the international tax qualification, ADIT (Advanced Diploma in International Taxation). Success in the paper is achieved by passing a supervised three hour written exam available in locations in many countries around the world, once a year. The India Option Paper joins a suite of ADIT Option Papers now covering nine jurisdictions, representing roughly two thirds of the global economy.1

Introducing the paper, CIOT President Patrick Stevens said:

“The India Paper will be a global benchmark of quality and achievement and an independent means of demonstrating expertise in the international taxation system of India.

“Employers can be assured of the competence of international tax teams dealing with Indian international taxation issues, gaining an edge on their competitors, and providing reassurance to clients. Because there are flexible study options – no required courses or training organisation – this makes it ideal for the busy professional with work commitments.”

The paper has the endorsement of Porus Kaka, eminent senior advocate and newly appointed President Elect of the International Fiscal Association (IFA), who said:

“The intense scrutiny on international transactions implies significant risks for the unwary and the unprepared, particularly in the dynamic environment of international taxation in India. This technically rigorous examination paper was developed and is available on a global basis – anyone anywhere can sit this examination.

“An examination like this comes at an opportune time in the globalisation of world tax and its consequences. As one of the world’s largest sources of international tax jurisprudence, India is a country which anyone in international tax law ignores at their peril.”

Further information on ADIT and the Indian Option Paper is available on the ADIT website here.

Notes to editors

The ADIT India Option Paper syllabus covers the following list of topics: tax jurisdictions, taxation of individuals, taxation of companies, tax planning, use of tax treaties, tax procedures, withholding taxes, tax administration and wealth tax.

In addition to India, other jurisdictions already covered by ADIT papers are the UK, USA, China, the EU, Australia, Hong Kong, Singapore and Malta. Together these jurisdictions generate some 63 per cent of global GDP (source: IMF figures for 2011). Additionally there is a non-jurisdictional ADIT Option Paper on transfer pricing, the first of its kind in the world.

The ADIT (Advanced Diploma in International Taxation) professional designation is a modular qualification and is awarded when all stages have been completed. However, all Option Papers may be sat at one sitting over three days. The qualification consists of three Papers although a thesis may be substituted for either Paper II or Paper III (but not both). For further details please see the ADIT website:

The ADIT qualification is awarded by the Chartered Institute of Taxation (CIOT). The CIOT is a charity and the leading professional body in the United Kingdom concerned solely with taxation. Its Royal Charter is one of its governing documents. The Royal Charter is for bodies that work in the public interest (such as professional institutes and charities) and demonstrate pre-eminence, stability and permanence in their particular field. As the CIOT is also registered as a charity, it is regulated by the Charities Commission of the UK Government.

The CIOT’s primary purpose is to promote education and the study of the administration and practice of taxation. One of the key aims is to achieve better, more efficient, tax system for all affected by it – taxpayers, advisers and the authorities.

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