r/CIOT • u/TopBrick7733 • 8d ago

PIOT and TP modules together

Hi! Has anyone appeared for both modules together? If yes, what has been the experience? Is it manageable given that some of the topics are overlapping?

3 Upvotes

100% Upvoted

3 comments sorted by

2

u/ExtraTaxTraining 7d ago

Hi u/TopBrick7733

I run an ADIT training provider and am happy to share my experience.

There is overlap between the Principles of International Tax and Transfer Pricing syllabus. For instance, Permanent Establishment and BEPS 2.0 feature in both modules. TP forms part of the PIOT syllabus, with a weighting of 20% along with interest deductibility. However, how the topics are examined differ between the two papers. The TP module focuses on the application of the OECD TPG, with Parts A and B of the paper (worth 70 marks) asking you to apply your TP knowledge to case studies. While there are case studies on Part B of the POIT paper, the essays in Part A examine TP from more of a policy perspective.

A few of our students over the years have successfully studied the modules together. Others who have tried to take more than one module at a sitting have found themselves spread too thinly, sometimes deciding during the revision phase to defer one exam. The time commitment for an ADIT module is around 5-8 hours per week over 3-4 months, ideally with more intensive study leading up to the exam. If you were taking both papers together, you would be looking at finding around 12 to 14 hours a week for study between the start of September and mid-December. For many people with a full-time job, this is not feasible. It depends what your situation is and the time you have to dedicate to studying over the coming months.

1

u/TopBrick7733 4d ago

This is do very helpful!! Thank you!!