GAFM-CITA Exam Information and Outline
Certified International Tax Analyst (CITA)
Syllabus Update Checked on: November 6, 2026
GAFM-CITA Exam Syllabus & Study Guide
Before you start practicing with our exam simulator, it is essential to understand the
official GAFM-CITA exam objectives. This course outline serves as your roadmap.
The information below reflects the 2026 syllabus defined by
GAFM.
Below are complete topics detail with latest syllabus and course outline, that will help you good knowledge about exam objectives and topics that you have to prepare. These contents are covered in questions and answers pool of exam.
- Exam Format
- Online multiple-choice certification examination following the GAFM Accredited Certification Training Program (ACTP)
- International Tax Principles
- Residence, source and permanent establishment
- Residence and Source Rules
- Taxing rights and tax residency tests
- Double Tax Treaties and OECD Model
- Treaty interpretation and relief methods
- Transfer Pricing
- Arms length principle and documentation
- Controlled Foreign Corporations and Anti-Avoidance
- CFC rules and GAAR
- BEPS and Pillar Two
- Global minimum tax and reporting
- Indirect Taxes and VAT in Cross-Border Trade
- Place of supply and customs duties