Learning Materials

Pilot Papers

Public can download the pilot papers of the Certified Tax Adviser (CTA) Qualifying Examination to understand the structure and style of the respective Papers.

Foundation Level
Paper 1 - Accounting & Finance
Professional Level
Paper 2 - Hong Kong Tax
Paper 3 - International Tax
Paper 4 - PRC Tax
Paper 5 - Advanced Taxation Practice

Past papers of the CTA Examination are restricted for members and students only. To access the past examination papers, please register as a Member or Student first.

 

Textbook

The Institute and Wolters Kluwer jointly publish International Tax Law and Practice which aims to assist students, tax professionals and businessmen to gain a good understanding of international tax law and practice, and prepare students for the Institute’s CTA Examination Paper 3 – International Tax.

The Book includes the most up-to-date international taxation law, principles and practice and will help readers to understand:

  • the basic principles of international taxation;
  • the difference between economic and international double taxation and be able to demonstrate a thorough understanding of why international double taxation occurs;
  • the means by which international double taxation may be avoided;
  • the difference between unilateral and bilateral double taxation relief;
  • the nature of double tax agreements (“DTAs”) and how the typical clauses operate; and
  • common anti-avoidance provisions in tax legislation to counter types of international tax planning.

To download the order form, please click here.

 

Past Papers

Past Papers are restricted for Members and Registered Students of the Institute only.