ADIT Permitted Texts

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.

At all time, you must follow the CIOT's rules on using Permitted Books in your exam. Please familiarise yourself with these rules before making any marks in the books.

Where to buy ADIT Permitted Books

Free Resources

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.

Kees Van Raad (KvR) Books

As a minimum, you should purchase the latest version of  the relevant volumes of ‘Materials on International, TP and EU Tax Law’ by Prof. Dr. Kees Van Raad. These are available to buy from the International Tax Center Leiden‘s webshop at https://webshop.itc-leiden.nl/.

Kees Van Raad - Volume A

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. 

Kees Van Raad - Volume B

Volume B – contains the most relevant texts on transfer pricing, including the OECD Transfer Pricing Guidelines and the UN Practical Manual on Transfer Pricing for Developing Countries. 

Kees Van Raad - Volumes C1 & C2

Volume C1 & C2 – contains EU texts, including the full text of the Treaty on the Functioning of the European Union, updated texts of various Directives and decisions of the EU Court of Justice relating to income tax issues. 

ADIT Modules

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.