The changes offer students access to a wider choice of exam options, while ensuring a level of international tax knowledge and expertise which is rigorous and benchmarked, regardless of the option selected.

The qualification has been restructured to reflect the needs of ADIT practitioners and employers taking into account the need to provide a consistently high standard of examinations in international tax.

From 2016, students will be able to combine any two Advanced International Taxation option papers, from either the Paper 2 (Jurisdiction) or Paper 3 (Thematic) category – or one from each – in addition to the mandatory Paper 1 - Principles of International Taxation exam.

Existing students who have already completed a Paper 2 or Paper 3 exam will be able to select any of the remaining option papers, rather than having to combine one paper from each category as was previously the case.

ADIT now offers a choice of 14 different option papers, with over 90 possible exam combinations. Each exam combination will continue to develop and test students’ international tax skills to the high standard set by ADIT, with a new suite of exam paper formats to be introduced for all option papers for 2016.

The format for each option paper will challenge students to answer a variety of different question types, with a mix in the size and nature of questions, and the degree of question choice, tailored to the individual syllabus for that option paper2. A summary of the new exam paper formats for all ADIT option papers can be found here.

CIOT president, Chris Jones, said: ‘International tax practitioners are increasingly required to hold expertise in a variety of diverse areas of tax, and it is crucial for a global qualification such as ADIT to meet the needs of employers, clients and ADIT students for an increasing range of subject combinations.

‘A combination of practical scenario and case study questions, with more conceptual essay questions, will test a range of skills essential to the international tax profession, from determining a client’s tax position based on an understanding of applicable legislation, to offering analysis, evaluation and advocacy on a topical issue in international tax discourse.’

Further information about these changes is available here  and in the forthcoming 2016 editions of the ADIT prospectus and syllabus. Alternatively, email Rory Clarke or tel: +44 (0)20 7340 0571.

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