Competencies of an AITI Registered Tax Consultant
The AITI qualification is a comprehensive and cumulative curriculum which covers all taxes. Throughout your studies, you will acquire detailed tax knowledge and the requisite professional skills to work as an AITI Registered Tax Consultant.
Tax is an ever-changing and ever-increasing body of legislation, precedents and practice. You will also attain the vital competency of "learning to learn" so that you can keep abreast of relevant developments throughout you career.
Learning Objectives
As an AITI qualified Registered Tax Consultant, you will be able to:
Advisory Skills
- Provide comprehensive, clear and unambiguous taxation advice that is both technically sound and commercially appropriate across all taxes
- Apply analytical skills and in-depth knowledge of tax law to support taxpayers in being tax compliant
- Carry out focused research across Irish and international tax law and Revenue practice leading to technically sound conclusions
- Analyse and evaluate alternative potential solutions to assist taxpayers in managing and meeting their tax liabilities
- Translate complex legal concepts and communicate implications of these to taxpayers, including individuals, corporates and other entities
Technical knowledge
- Identify the relevant source of law from Irish statutes to the Constitution to rulings from the European Court of Justice and guidance from the OECD
- Interpret taxation legislation, related case law and Revenue precedents and practice and apply this to meet the circumstances of individual and corporate tax payers
- Integrate relevant legal and accounting considerations into business decisions, as well as the impact of risk, ethics, corporate governance and commercial issues to ensure sound business advice
Ethics
- Carry out professional activities with integrity and independence to a high professional standard and with due care and consideration
- Adhere to statutory and regulatory obligations and observe the ITI Code of Conduct