The Advanced Diploma in International Taxation (ADIT) is the only International recognized Diploma in Taxation in Malta through the Chartered Institute of Taxation (UK), which is the leading taxation professional body in the United Kingdom and is delivered in Malta through the Malta Academy for Taxation Studies (MATS), which is a subsidiary company of the Malta Institute of Management (MIM).
The ADIT EU Direct Tax provides the required knowledge, skills and understanding
of international tax issues relating to the direct taxation of companies and individuals
within the EU. The module will cover EU law as defined in the treaties, the role of
various EU institutions in applying and interpreting cross-border tax law, and the
interplay between EU law and the tax regimes of member states.
Globally to date, 1,689 tax professionals have now completed the qualification since
ADIT was launched, of whom nearly 300 have since taken up the opportunity to
become International Tax Affiliates of the CIOT. In June 2022, 670 students sat a
total of 730 exams, culminating in a total of 132 students now joining the growing
ranks of ADIT graduates by successfully completing their third ADIT module,
including 10 who have achieved the distinction grade for excellence in their exams.
One of these 10 outstanding candidates is Maltese student Claire Humeniuk who
was awarded the Tom O’Shea Prize for the best overall performance in Module 3.01
EU Direct Tax option.
Ms Humeniuk commented, “I am both elated and humbled to receive the Tom
O’Shea prize for best mark in the EU Direct Taxation paper for the CIOT’s
Advanced Diploma in International Taxation (ADIT) qualification. As someone
with little prior knowledge of EU tax law, this module provided me with a
sound foundation as to the interpretation of EU law.
“Whilst the considerable volume of case law was, and still is, intimidating, the
more CJEU judgments and AG opinions I read, the more I got into the mindset
and ‘rhythm’ of reaching logical conclusions based on principles and
precedent, simultaneously comparing, and contrasting prior and subsequent
cases. I benefited from my course provider’s well-structured, long-distance
learning, training material, with marked mock exams being key to my success.
“For the final module, I aim to complete a 20,000-word dissertation, for which I
will draw upon the expertise, support, and guidance of my colleagues at
Deloitte.”
For those interested in embarking on a career in taxation, the benefits of applying for
one of the ADIT modules through the Malta Academy for Taxation Studies are
several. In completing one of ADIT’s modules, students will obtain a standalone
certificate as a recognition for their achievement of a single ADIT exam.
Programme benefits include International Recognition by the Tax Community and employers, become part of the CIOT network as well as the opportunity to continue studying in the other ADIT modules and achieve a postgraduate professional qualification within 5 years.
Holders of the ADIT qualification will receive an ADIT qualification certificate together
with an invitation to an ADIT Awards Ceremony. ADIT holders may apply to become
an ‘International Tax Affiliate of the Chartered Institute of Taxation’ which will entitle
them to use the designatory letters “ADIT” after their name.
