Exam Name: Certified Global Tax Practitioner (CGTP)
Certification Provider: GAQM
Corresponding Certification: GAQM: Finance And Accounting
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GAQM CGTP-001 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Tax Compliance & Risk Management | 20% | - Tax audit and dispute resolution - CRS and FATCA reporting - Anti-avoidance regulations - Strategic tax planning |
| Corporate & Direct Taxation | 20% | - International income allocation - Corporate income tax framework - Tax incentives and reliefs |
| Fundamentals of Global Taxation | 20% | - Residency and source rules - Double taxation treaties - Permanent establishment concepts - Basic principles of taxation |
| Transfer Pricing & BEPS | 20% | - Arm's length principle - OECD BEPS guidelines - Transfer pricing methods - Documentation and reporting |
| Indirect Tax & Customs | 20% | - Cross-border supply rules - Customs duties and compliance - VAT / GST principles |
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