This article discusses the permitted text books for the ADIT International Tax exams.
ADIT Permitted Text
The syllabus for each ADIT module lists books which you are permitted to bring into the exam hall to use as reference materials during the examinations (known as a Permitted Book or Permitted Text). You should include the costs of buying at least some of these Permitted Texts when evaluating the costs associated with ADIT.
It is possible to obtain free online copies of some of the materials, e.g. the UN Model Convention & Commentary, to use in your studies. However, it is not possible to bring printed versions of these materials into the exam centre, as all Permitted Texts must be bound books.
As a minimum, you should purchase the latest version of the relevant volumes of ‘Materials on International, TP and EU Tax Law’ by Kees Van Raad. These are available to buy from the International Tax Center Leiden‘s webshop at https://webshop.itc-leiden.nl/.
The volumes and current prices for the Kees Van Raad materials are:
- Volume A – focuses on international tax law materials and includes the OECD Model Convention & Commentary, the UN Model Convention & Commentary, key OECD reports and the BEPS reports on Actions 2 & 7. A full table of contents is available here.
- Price: €60 (currently out of stock as the 2020/21 version is being released in April 2020).
- Volume B – contains the most relevant texts on transfer pricing, including the 2017 version of the OECD Transfer Pricing Guidelines and the UN Practical Manual on Transfer Pricing for Developing Countries. A full table of contents is available here.
- Price: €45
- Volume C1 – contains EU texts, including the full text of the Treaty on the Functioning of the European Union, updated texts of various Directives and 65 decisions of the EU Court of Justice relating to income tax issues from the period July 2016 – April 2018. A full table of contents is available here.
- Price: €45
- Volume C2 – contains decisions of the EU Court of Justice relating to income tax issues from January 1986 to July 2014. A full table of contents is available here.
- Price: €40
Volume A is essential for Principles of International Taxation and many of the optional ADIT papers, including the jurisdictional options. Volume B is essential for the Transfer Pricing module. Volumes C1 & c2 are essential for the EU Direct Taxation module.
Buying all four volumes of Materials on International, TP and EU Tax Law currently costs €190 plus postage. These materials are a good investment for any practitioner of international tax, whether or not studying for ADIT.
We’re always happy to answer questions about our online ADIT training courses and give you the benefit of our ADIT experience. Email us at email@example.com or start a conversation with our founder, Catriona Loughran, on LinkedIn.