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