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