Advanced Taxation (ATX)

Note: The following learning applies to the Cyprus (CYP) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the Cyprus tax system through the study of further capital taxes, together with more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, the Tax Department and other professionals in an appropriate manner.

Note: The following learning applies to the Hong Kong (HKG) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the Hong Kong tax system through the study of stamp duty and more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Identify the opportunities and provide advice on minimising and/or deferring tax liabilities by the use of legitimate tax planning measures
• Communicate with clients, taxing authorities and other professionals in an appropriate manner.

Note: The following learning applies to the Ireland (IRL) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the Irish tax system through the study of further capital taxes, together with more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, the Revenue Commissioners and other professionals in an appropriate manner.

Note: The following learning applies to the Malaysia (MYS) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the Malaysian tax system through the study of more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, the Inland Revenue Board and other professionals in an appropriate manner.

Note: The following learning applies to the Malta (MLA) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the Maltese tax system through the study of further taxes and tax incentives, together with more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, the Inland Revenue and VAT Departments and other professionals in an appropriate manner.

Note: The following learning applies to the Singapore (SGP) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the Singapore tax system through the study of tax incentives and stamp duty, together with more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, the Inland Revenue Authority of Singapore (IRAS) and other professionals in an appropriate manner.

Note: The following learning applies to the South Africa (ZAF) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the South African tax system through the study of further taxes, together with more advanced topics within the taxes studied previously
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, South African Revenue Service and other professionals in an appropriate manner.

Note: The following learning applies to the United Kingdom (UK) exam variant.

Students will be able to:

• Apply further knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes
• Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
• Communicate with clients, HM Revenue and Customs and other professionals in an appropriate manner.