Rob Ellerby President of The Chartered Institute of Taxation (CIOT) provides information on the CIOT's Advanced Diploma in International Taxation (ADIT)
Tax is an unusual field. Although it is a branch of law the majority of tax practitioners are not lawyers but accountants or possibly as we might say in the UK 'pure' tax advisers. Like most other legal fields tax is based on statutes enacted by local and national governments but unlike most other legal fields tax law includes a large number of international treaties as well as provisions in domestic statutes dealing with the effect of cross-border transactions.
As the world economy has become ever more globally integrated tax practitioners have had to become increasingly familiar with the international aspects of taxation....
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Rob Ellerby President of The Chartered Institute of Taxation (CIOT) provides information on the CIOT's Advanced Diploma in International Taxation (ADIT)
Tax is an unusual field. Although it is a branch of law the majority of tax practitioners are not lawyers but accountants or possibly as we might say in the UK 'pure' tax advisers. Like most other legal fields tax is based on statutes enacted by local and national governments but unlike most other legal fields tax law includes a large number of international treaties as well as provisions in domestic statutes dealing with the effect of cross-border transactions.
As the world economy has become ever more globally integrated tax practitioners have had to become increasingly familiar with the international aspects of taxation....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
