CIOT: Irish International Taxation Examination Launched

The Chartered Institute of Taxation (CIOT) and the Irish Tax Institute (ITI) are launching a new Examination Paper in Irish 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 the UK and Ireland itself, who deal with Irish 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, including Ireland, around the world, once a year.  The Ireland Option Paper joins a suite of ADIT Option Papers now covering ten jurisdictions, representing roughly two thirds of the global economy.1

Speaking on behalf of the CIOT, President Patrick Stevens said:

“The ADIT qualification is a global benchmark of quality and an independent means of demonstrating international tax expertise. This new paper will enable tax practitioners to prove their expertise in the international taxation system of Ireland.

“Employers can be assured of the competence of international tax teams dealing with Irish 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.”

Speaking on behalf of the ITI, President Martin Phelan said:

“With Ireland at the centre of global business both in terms of inbound and outbound activity, knowledge of Ireland’s tax regime in an international context is vital for international tax professionals. We are delighted to collaborate with CIOT in the introduction of the Ireland Option paper as part of the ADIT qualification. This development will be of significant interest to international tax professionals who do business with Ireland.  It is unique and the underlying courses which will be offered by the Irish Tax Institute will cover all relevant tax issues.”

Commenting on the development, Carron McKinney, ADIT, Senior Manager in International Tax for Hewlett Packard in Ireland, said:

“The Ireland Option paper comes along at an opportune time both for Irish tax professionals and International tax in general. With the strong presence of multinationals in the Irish marketplace increasingly tax professionals are being asked to advise on complex Irish international tax structures.

“This new exam paper highlights the important place that Ireland has in the international tax market whilst studying for it will give tax professionals the skills that they need in a continually changing and challenging environment.”

Further information on ADIT and the Ireland Option Paper is available on the ADIT website and the ITI website.

Notes to editors

The ADIT Ireland Option Paper syllabus covers the following list of topics in an international context: jurisdictional rules, taxation of individuals, taxation of companies, cross border situations, double tax treaties, transfer pricing, anti avoidance, Capital Acquisitions Tax, VAT and stamp duties.

In addition to Ireland, other jurisdictions already covered by ADIT papers are the UK, USA, China, the EU, Australia, Hong Kong, Singapore Malta and India. 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 the leading professional body in the United Kingdom concerned solely with taxation. The CIOT is an educational charity, promoting education and study of the administration and practice of taxation. One of our key aims is to work for a better, more efficient, tax system for all affected by it – taxpayers, their advisers and the authorities. The CIOT’s work covers all aspects of taxation, including direct and indirect taxes and duties. Through our Low Incomes Tax Reform Group (LITRG), the CIOT has a particular focus on improving the tax system, including tax credits and benefits, for the unrepresented taxpayer.

The CIOT draws on our members’ experience in private practice, commerce and industry, government and academia to improve tax administration and propose and explain how tax policy objectives can most effectively be achieved. We also link to, and draw on, similar leading professional tax bodies in other countries.  The CIOT’s comments and recommendations on tax issues are made in line with our charitable objectives: we are politically neutral in our work.

The CIOT’s 16,500 members have the practising title of ‘Chartered Tax Adviser’ and the designatory letters ‘CTA’, to represent the leading tax qualification.

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