Center for International Taxation Studies
OVERVIEW
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Center for International Taxation Studies – C.I.T.S in partnership with dual degree department of the Royal University of Law and Economics is set to become Cambodia’s premier institution for advanced tax education, offering a comprehensive three-module course designed to train top-tier tax professionals. With a unique curriculum covering Cambodian Tax Law, Tax Treaties, and Transfer Pricing, the C.I.T.S blends academic rigor with practical application, equipping students with the necessary skills to navigate the complexities of tax law and regulations.
C.I.T.S features an elite team of renowned tax lawyers, tax professionals, and academics from leading institutions. Its teaching methodology emphasizes problem-based learning, comparative studies of key tax issues, small classes, interactive discussions led by two lecturers in each class, and a multidisciplinary approach that combines accounting, law, business, and policy with real-world case studies, fostering analytical thinking and strategic decision-making in tax matters.
The curriculum is meticulously designed for individuals who aspire to become tax professionals, as well as for those who are involved in the sectors of finance, accounting, and law, and those who seek a comprehensive understanding of both domestic and international tax law. Upon successful completion of this program, students will acquire competencies in the following areas:
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Tax compliance, with a strong emphasis on tax filings;
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Legal critical thinking skills for effectively navigating tax laws and regulations;
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Identifying tax risks and grey areas in tax laws and regulations;
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Tax optimisation through domestic and international tax planning;
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Interpretation of tax law and resolving tax controversies and litigations; and
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Practical skills, including drafting tax advice and analytical reports and conducting tax due diligence, among others.
Additionally, the teaching methodology and curriculum of Module 2—Tax Treaties and Module 3—Transfer Pricing are aligned with international standards, allowing students to prepare for the exams of the Principles of International Taxation and Transfer Pricing Modules of the Advanced Diploma in International Taxation (ADIT).
ADMISSION REQUIREMENTS FOR THE TAX PROGRAM
To be eligible for admission to the Executive Program in Taxation, applicants must meet the following conditions:
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Academic Qualification
Applicants must hold at least an associate's degree in a related field from an accredited institution. Alternatively, applicants with at least two years of professional experience in taxation or a relevant field may also be considered.
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Background-Specific Preparatory Courses
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Applicants without an accounting background will be required to complete an introductory course in accounting before progressing to the main program, or
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Applicants without a legal background (e.g., graduates in accounting, economics, or other related fields) will be required to complete an introductory course in law to ensure a foundational understanding of legal principles relevant to taxation.
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Placement & Exemptions:
Depending on their prior qualifications and experience, applicants may be exempted from the preparatory courses and/or module (s) upon passing a placement test.
These requirements are designed to ensure that all students, regardless of their academic background, develop the necessary interdisciplinary skills in both law and accounting, which are essential for mastering tax law and regulations.
STUDY FORMAT AND SCHEDULE
Study Formats: Two lecturers will give lectures in each class to ensure a fruitful and interactive discussion in the classroom. Students are required to attend two lectures per week in person, which can be scheduled during the weekday (from 6:00 PM to 8:30 PM) or on the weekend (8:30 AM to 11:00 AM) at RULE. Students will progress from one level or module to the next after successfully passing the required course examinations for each level or module.
Diploma: Upon completing each module, students will receive a diploma issued by RULE and C.I.T.S.