Transfer Pricing

Course Overview 

This module gives you the required knowledge, skills and understanding of the fundamentals of transfer pricing, based on the OECD model, that you need to succeed in your career. You will gain detailed knowledge of functional analysis, the arm’s length principle, comparability, compliance issues, and avoiding double taxation and dispute resolution.

Target Audience:

  • Professionals around the world, particularly tax advisers
  • Professionals working with multinational corporations
  • In-house tax practitioners at large corporate firms
  • Senior-level professionals, managers or those working towards a senior level

Topics Covered

  • Fundamental Sources
  • The Arm’s Length Principle (ALP)
  • Functional Analysis
  • Transfer Pricing Methods
  • Comparability
  • Specific Transactions
  • Permanent Establishments (PE)
  • Compliance Issues
  • Avoiding Double Taxation and Dispute Resolution
  • Specific Transactions
  • Other Issues

Main Tutor’s Profile


Assessment is done in a 3-hour exam issued by the Charter Institute of Taxation. All questions are designed to test the student’s application of concepts to real-world scenarios.


The Advanced Diploma in International Taxation (ADIT) is the only International recognised Diploma in Taxation in Malta through the Chartered Institute of Taxation (UK), which is the leading taxation professional body in the United Kingdom and is delivered in Malta through the Malta Institute of Management (MIM). 

This course is an internationally recognised qualification that is considered to be at a level of a post-graduate professional qualification.  It consists of 3 modules; Principles of International Tax (1), Maltese Taxation (2) and Transfer Pricing (3).


Completion of ADIT Transfer Pricing

In completing ADIT Transfer Pricing, students will obtain a standalone certificate to recognise their achievement of a single ADIT exam. Furthermore, students who successfully complete the Transfer Pricing course have the option to continue their studies in the other ADIT modules and achieve a postgraduate professional qualification within 5 years. Holders of the ADIT qualification will receive an ADIT qualification certificate together with an invitation to an ADIT Awards Ceremony. ADIT holders may apply to become an ‘International Tax Affiliate of the Chartered Institute of Taxation’ which will entitle them to use the designatory letters “ADIT” after their name.