About the course

The Advanced Diploma in International Taxation (ADIT) is the Chartered Institute of Taxation's globally recognised qualification in international tax, respected by employers and tax authorities across more than 100 countries. The Energy Options module is a specialist paper designed for professionals working in or advising the oil, gas, mining, and renewable energy sectors — areas where the intersection of complex fiscal regimes, cross-border structures, and evolving climate policy creates some of the most technically demanding tax work in the world.

This 40-hour course prepares you fully for the ADIT Energy Options examination. Delivered by Arslan Academy, an approved CIOT course provider, it combines rigorous technical coverage with a practical, exam-focused teaching approach built around the needs of working professionals.

What You Will Learn

The course covers the complete ADIT Energy Options syllabus, taking you from foundational principles through to advanced exam-level competence:

Petroleum fiscal regimes — concessionary systems, production sharing contracts (PSCs), risk service contracts, and hybrid regimes, with a comparative analysis of how governments design fiscal frameworks to balance revenue objectives with investor attractiveness.

Royalties and resource rent taxes — ad valorem and specific royalty structures, resource rent tax, excess profits taxes, and windfall levies, including the policy rationale behind each mechanism and how they interact in practice.

Ring fencing and cost recovery — the purpose and design of ring fence rules, ring-fenced losses, cost recovery mechanics under PSCs, uplifts, and carry-forward provisions across different jurisdictions.

Oil and gas transfer pricing — arm's length pricing for crude oil, LNG, and refined products, the comparable uncontrolled price method in commodity transactions, OECD guidance on extractive industries, and common dispute areas.

Thin capitalisation and financing costs — debt funding in energy project finance structures, interest deductibility limitations, the application of BEPS Action 4 in resource contexts, and relevant treaty considerations.

Mining taxation — mining royalties and special levies, stabilisation clauses, community development obligations, and the fiscal design challenges unique to large-scale mining projects.

Carbon credits, emissions trading, and climate levies — the taxation of emissions trading systems, voluntary carbon markets, carbon credit transactions, and the emerging carbon border adjustment mechanism (CBAM).

Treaty issues in natural resources — permanent establishment considerations in upstream energy, source versus residence taxation of resource income, withholding taxes on royalties and technical services, and dispute resolution in resource-rich jurisdictions.

Exam technique and revision — structured exam practice sessions, question planning frameworks, timed past-paper analysis, model answer reviews, and individualised tutor feedback to maximise your exam performance.

Format and Delivery

Classes run every Saturday and Sunday from 7:00 PM to 9:30 PM UAE Time, starting 29 August 2026. Every live session is fully recorded, giving you flexible access to all course content throughout your studies — whether you attend every class live or need to catch up around your professional commitments.

What's Included

Every enrolled student receives comprehensive study notes covering the full syllabus, full-length mock examinations sat under timed conditions with detailed written tutor feedback, and 24/7 WhatsApp support giving you direct access to your tutor whenever you need it — for technical questions, study guidance, or exam preparation.

Who Is This Course For?

This course is designed for tax advisors and consultants working with energy sector clients, in-house tax professionals at oil and gas companies, E&P independents, and national oil companies, finance and commercial lawyers involved in project finance or concession agreements, Big 4 and mid-tier practitioners seeking a formal CIOT qualification in energy taxation, government and regulatory professionals engaged in petroleum fiscal regime design or audit, and accountants and finance managers in the energy sector looking to formalise their tax expertise. No prior knowledge of energy taxation is assumed.

Arslan Academy — Approved CIOT Course Provider