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GAQM CGTP-001 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Corporate & Direct Taxation | 20% | - Corporate income tax framework - Tax incentives and reliefs - International income allocation |
| Topic 2: Indirect Tax & Customs | 20% | - Customs duties and compliance - Cross-border supply rules - VAT / GST principles |
| Topic 3: Transfer Pricing & BEPS | 20% | - OECD BEPS guidelines - Transfer pricing methods - Documentation and reporting - Arm's length principle |
| Topic 4: Tax Compliance & Risk Management | 20% | - Anti-avoidance regulations - CRS and FATCA reporting - Strategic tax planning - Tax audit and dispute resolution |
| Topic 5: Fundamentals of Global Taxation | 20% | - Permanent establishment concepts - Residency and source rules - Basic principles of taxation - Double taxation treaties |
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