CITA™ — Certified International Tax Analyst
The global GAFM® certification for tax attorneys, international accountants, multinational CFOs, and family officers — 100% based on the OECD Model, the UN Model, the US IRC, BEPS 2.0 Pillar Two GloBE, ATAD/DAC6, and the CRS.
“The Ultimate Global Tax Standard. From Local Tax to Global Strategy.”
The credential for those structuring taxation across multiple jurisdictions
From local tax to global strategy
The eight modules cover the entire decision chain of the international tax specialist: from treaties and BEPS to US international tax, from transfer pricing and offshore private wealth to treaty planning with substance and the management of tax risk and controversy across multiple jurisdictions.
The Global Consultant Hexalogy
CITA™ is part of the GAFM Six Crown — CITA™, CAMC™, CRA®, CCP™, CFOS™, and CTEP™ — allowing professionals to stack designations on the same business card.
Dual ISO standard
GAFM was the first financial certification body in the world to simultaneously achieve ISO 9001 (quality management) and ISO 29990 (education and training) certifications. Credentials verifiable online at GAFM.org.
Professionals who structure and defend international taxation
The eight modules
- Residence versus source
- Worldwide versus territorial
- Juridical and economic double taxation
- OECD Model versus UN Model; how to read a tax treaty (Articles 5, 7, 10, 11, 12, 13, and 23)
- BEPS 1.0 (Actions 1 to 15)
- BEPS 2.0 Pillar One and Pillar Two GloBE 15%
- Comparative CFC rules
- Exit tax and inversions
- US person (citizenship, green card, substantial presence)
- Forms 5471, 8858, 8938, and 3520
- Estate tax for non-residents (USD 60 thousand exemption versus USD 13 million)
- Disregarded LLC, C-Corp, and partnership
- OECD Guidelines 2022 and comparative legislation
- IP planning and DEMPE in the Pillar Two era
- Intercompany finance (interest, cash pooling, guarantees) and interest deduction limitations
- APA, MAP, and CbCR
- Trusts and foundations and comparative tax transparency
- End of tax deferral and current taxation of offshore entities
- International wealth architecture
- Tax mobility (Portugal, Italy, UAE, Paraguay, United Kingdom, Spain)
- Netherlands, Luxembourg, Ireland, Singapore, UAE, and Malta
- Substance over form
- LOB and PPT
- WHT planning
- International VAT/GST and e-commerce
- Customs valuation and its interface with transfer pricing
- Digital Services Tax and Pillar One
- Crypto taxation across multiple jurisdictions
- Tax risk management and interface with CRA®
- Tax opinion protecting both client and consultant
- International tax audits, CRS, and information exchange
- How to sell international tax projects (diagnostics and retainer)
Five phases. Merit-based progression.
- Rounds
- 1–10
- Pts/round
- 1
- Phase total
- 10 pts
- Min. to advance
- 5 pts
- Rounds
- 11–20
- Pts/round
- 2
- Phase total
- 20 pts
- Min. to advance
- 10 pts
- Rounds
- 21–30
- Pts/round
- 9
- Phase total
- 90 pts
- Min. to advance
- 45 pts
- Rounds
- 31–40
- Pts/round
- 16
- Phase total
- 160 pts
- Min. to advance
- 80 pts
- Rounds
- 41–50
- Pts/round
- 25
- Phase total
- 250 pts
- Min. to advance
- 125 pts
Five ready-to-use deliverables for any international tax engagement.
International Tax Structuring Blueprint
Ten ready-to-use global structures with editable diagrams, covering holding jurisdictions, treaties, and international wealth planning.
Treaty Database Analyzer
Comparative tax treaty spreadsheet with dividend, interest, and royalty WHT rates across multiple jurisdictions.
CFC & Offshore Calculator
Annual earnings and tax calculation for controlled foreign corporations, supporting major comparative CFC regimes.
Master File + Local File + GloBE
Documentation package comprising Master File, Local File, and GloBE Information Return, ready for customization to client group operations.
Tax Opinion Template
Technical opinion template in English and Portuguese, designed to protect both client and advisor in cross-border tax matters.
From enrollment to the CITA™ credential
- 01Enrollment
Enrollment in the program with immediate release of the technical handbook, the CITA™ toolkit, and the simulator.
- 02Study · 4 months
Reading the official handbook, unlimited practice across 50 simulation scenarios, and Q&A chat with the Specialist.
- 031:1 Mentorship
30-minute online meeting with the GAFM® Specialist, with simultaneous translation in over 50 languages.
- 04Certification exam
4-hour official exam featuring 100 questions and an international tax structuring case study involving treaties, transfer pricing, and offshore planning across multiple jurisdictions. Passing score ≥ 70%.
- 05CITA™ Credential
Issuance of designation and digital badge verifiable on GAFM.org.
Three pathways to certification, following the GAFM Elite standard.
Track A — Experience Fast-Track
Minimum of 3 years of verified experience in international taxation, transfer pricing, multinational tax planning, international private wealth, or international tax consulting, plus an undergraduate degree.
Track B — Education
Undergraduate degree and completion of the 60-hour GAFM-Approved CITA™ course, covering the program's eight official curriculum modules.
Track C — Professional Qualifications
Holders of CTS™, CFOS™, CTEP™, CPA, Bar (OAB), CRC, Tax LL.M., ADIT, or CTA qualify for streamlined admission — the most common route for practitioners already working in related international tax disciplines.
CITA™ (GAFM) vs. standard domestic tax course
Unlike an academic course focused solely on a single country's tax laws, CITA™ integrates into a single curriculum international tax treaties, BEPS 2.0, US international tax, transfer pricing, offshore structures, and the commercial practice of proposing and closing international tax engagements.
| Criterion | CITA™ (GAFM) | Standard TP / domestic tax course |
|---|---|---|
| Normative basis | OECD Model + UN Model + US IRC + BEPS 2.0 + comparative legislation | Isolated domestic regime theory |
| Content origin | Developed by practitioners actively structuring international taxation | Academic approach |
| Deliverable templates | 5 ready templates: structural blueprints, treaties, offshore, documentation, and tax opinion | No document templates |
| Commercial practice | Teaches how to diagnose and secure recurring international tax retainers, in USD or EUR | Does not teach how to sell services |
| Professional designation | GAFM.ORG recognized CITA™ designation | No global designation |
20 CPE hours per year.
Active maintenance of the CITA™ designation requires completing 20 hours of Continuing Professional Education (CPE) annually, including mandatory updates on changes to BEPS 2.0 Pillar Two, ATAD/DAC6, and comparative international tax legislation. Failure to comply results in suspension of designation use and potential credential revocation.
4 hours. 100 questions. One comprehensive case study.
The final stage is the official GAFM® exam, scheduled by the candidate within the 4-month window. It consists of 100 online questions covering treaties, BEPS 2.0, US international tax, transfer pricing, and offshore taxation, concluded by a final case study on defensible cross-border tax structuring for a multinational group operating across multiple jurisdictions, including holding structures, intercompany financing, and wealth planning. Passing threshold is 70%.
Frequently asked questions about CITA™
Is CITA™ focused on Brazil or on international taxation broadly?+
It is true international taxation with a multi-jurisdictional scope: treaties, BEPS, Pillar Two, US tax, the European Union, and other key jurisdictions. Brazil appears as one jurisdiction among many — including Laws 14,754/23, 14,596/23, and 14,990/25 — never as the sole axis of the curriculum.
Does the program cover transfer pricing and offshore taxation, or only treaties?+
The eight modules cover the full spectrum of international tax, including a module dedicated to transfer pricing (aligned with CTS™) and another to private wealth and offshore taxation (aligned with CTEP™ and CFOS™), alongside treaties, BEPS, US tax, holding jurisdictions, indirect taxes, and tax risk management.
How does the final exam work?+
The official GAFM® exam comprises 100 questions and a case study on defensible international tax structuring for a multinational group operating across multiple jurisdictions. Passing score is 70% or higher.
Who needs the CITA™ certification?+
Tax attorneys, international accountants, multinational CFOs, CTS™ consultants, CFOS™ family officers, CTEP™ wealth planners, and CWM™ private bankers who structure defensible international taxation for corporate groups and UHNWI families.
What are the prerequisites for enrollment?+
There are three admission pathways: Track A (3 years of verified experience in international taxation, transfer pricing, multinational planning, international private wealth, or international tax consulting, plus an undergraduate degree), Track B (undergraduate degree plus the 60-hour GAFM-Approved CITA™ course), and Track C (professional qualification as CTS™, CFOS™, CTEP™, CPA, Bar (OAB), CRC, Tax LL.M., ADIT, or CTA).
Do I need to be fluent in English to take the program?+
No. All instructional content is delivered in Portuguese, including the CITA™ toolkit templates provided in bilingual Portuguese/English format, which also facilitates communication with foreign jurisdictions and international audit teams.
Your GAFM® Certification in International Taxation starts now
Final exam scheduled at the end of the four months, with a verifiable digital badge for those who pass.