Here are the permitted and essential texts for the international tax course. See page 10 of the 2024 ADIT Syllabus.

Here is the 2021 UN Model Tax Convention. The 2017 OECD Model Tax Convention can be purchased from the OECD or from you can buy Kees van Raad's Volume A of Materials on International, TP and EU tax law, which contains both documents and a lot of other relevant material. You can get it here.

Unfortunately there is no updated version of Van Raad's book that contains the 2022 OECD Transfer Pricing Guidelines. However, we have uploaded the OECD reports which added the new/amended chapters to the 2022 TPG. These are:

• Guidance on intra-group financial transactions (new chapter X in 2022 OECD TPG)

The OECD TPG 2017 + this guide = the OECD 2022 TPG - additional guidance on profit splits and hard to value intangibles.

Please note that the 2021 UN Practical Manual is listed as essential, but not permitted, material. It means you are recommended to read it, but cannot take it with you to the exam.

The following is our summary of the 2022 Transfer Pricing Guidelines. It is useful for a quick review of the TPG, but it is not permitted as a text to have with you in the ADIT exam.