DECEMBER 2026 BATCH: Principles of International Taxation for ADIT, UK
0% Completed
Legal Basis
Interpretation of MTC & Scope
Resident Article
Article 5 PE
UN vs OECD and BEPS
Transfer Pricing
Article 24 Non Discrimination
Multilateral Instruments
Income from Properties (Articles 6, 13)
Class Recordings
Permitted Materials
OECD Model Tax Convention
Video - 00:00:00 mins
UN Model Double Taxation Convention
Video - 00:00:00 mins
BEPS Report 2018 - Executive Summary
Reading
OECD TP guidelines on Multinational Enterprises and Tax Administrations
Reading
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
Video - 00:00:00 mins
Action 7 - Additional Guidance on Attribution of Profits to PE
Video - 00:00:00 mins
Report on the Attribution of Profits to Permanent
Reading
Consolidated Report on Amount B
Reading
United Nations Vienna Convention on the Law
Reading
Agreement on Exchange
Reading
OECD Standard for Automatic Exchange of Financial
Reading
OECD Report on the Attribution of Profits to Permanent
Reading
Multilateral Convention to Implement Amount A of Pillar One
Reading
MLI STTR Booklet
Reading
OECD Convention on Mutual Administrative Assistance
Reading
Library
ADIT Syllabus
Reading
Use of OECD commentary Interpretation
Video - 00:00:00 mins
Brian J Arnold Tax Treaties
Video - 00:00:00 mins
PIT Text
Video - 00:00:00 mins
Action Statement 7 - Artificial Avoidance of PE
Video - 00:00:00 mins
Note on Force of Attraction vis a vis PE
Video - 00:00:00 mins
FAQ on MLI
Video - 00:00:00 mins
BEPS 7 Summary of Final Report Items EY
Video - 00:00:00 mins
Myths and Facts about BEPS
Video - 00:00:00 mins
Action Statement 1 Challenges of Digital Economy
Video - 00:00:00 mins
Action Statement 4
Video - 00:00:00 mins
Transfer Pricing Guidance on Financial Transactions Inclusive Framework on BEPS Actions 4 8 10
Video - 00:00:00 mins
Action 2 Hybrid Mismatches
Video - 00:00:00 mins
Action Statement 6 Preventing Tax Treaty Override
Video - 00:00:00 mins
Action 5 Resumption of Application of Substantial Activities Factor
Video - 00:00:00 mins
Action Statement 5
Video - 00:00:00 mins
Bold International Tax Reforms to counter GLoBE
Video - 00:00:00 mins
OECD Amount B guidelines
Video - 00:00:00 mins
Achievements of BEPS
Video - 00:00:00 mins
Action 3 CFCs
Video - 00:00:00 mins
Action Statement 14 Dispute Resolution More Effective
Video - 00:00:00 mins
Action Statement 15
Video - 00:00:00 mins
Action 12 Mandatory Disclosure
Video - 00:00:00 mins
OECD Automatic Exchange of Information Report
Video - 00:00:00 mins
Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures
Video - 00:00:00 mins
CRS Publication
Video - 00:00:00 mins
Article 26 Amendment Feb 2024
Video - 00:00:00 mins
Action 8 10 Aligning Transfer Pricing Outcomes
Video - 00:00:00 mins
Action 13 - Country by Country Reporting
Video - 00:00:00 mins
Progress Report on 7 Principles for Global Tax Cooperation
Reading
Mar 24 Tax Treaty Misuse Progress Report
Reading
Case Law on Virtual PE
Video - 00:00:00 mins
Article 3
Video - 00:00:00 mins
Article 4
Video - 00:00:00 mins
Outcome Statement on the Two Pillar Solution
Reading
Statement on a Two Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy October 2021
Reading
Important Questions
Reading
Amount A Pillar 1 Whether a Solution
Reading
Multilateral Instrument BEPS Tax Treaty Information Brochure
Reading
Multilateral Instruments - Is it a Game Changer for India 1
Reading
EY Worldwide Transfer Pricing Reference Guide 2025
Reading
European Union OECD_The Interaction Between Directives and Tax Treaties Three Case Studies
Reading
IMPORTANT CHANGES - OECD MTC Nov 25 Amendments
Reading
IMPORTANT CHANGES - OECD Model Tax Convention 2025 Update Key Changes
Reading
UN Tax Reforms - Conceptual Note
Reading
OECD Implementation Report to G20
Reading
Progress Report on 7 Principles for Global Tax Cooperation
Reading
UN vs OECD Principles
Reading
Question Papers
December 2019
Video - 00:00:00 mins
December 2020
Video - 00:00:00 mins
June 2021
Video - 00:00:00 mins
December 2021
Video - 00:00:00 mins
June 2022
Video - 00:00:00 mins
December 2022
Video - 00:00:00 mins
June 2023
Video - 00:00:00 mins
December 2023
Video - 00:00:00 mins
June 2024
Video - 00:00:00 mins
December 2024
Reading
June 2025
Reading
December 2025
Reading
Assignments