The Advanced Taxation (ATX) paper is part of the ACCA Professional Level and focuses on the principles of taxation and their application in a variety of contexts. It aims to develop candidates’ ability to evaluate and advise on tax planning and compliance issues for individuals and businesses, emphasizing the importance of professional judgment and ethical considerations.
Key Areas Covered
The Advanced Taxation (ATX) paper prepares candidates for specialized roles in taxation by equipping them with the knowledge and skills necessary to navigate complex tax environments. It emphasizes ethical considerations and professional judgment, preparing candidates to offer high-quality tax advice to individuals and businesses.