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