The official tax studies countdown
- This weekend's EA live session is cancelled - the IRS postponed international EA testing; everyone registered is being contacted directly (Saturday 29 August)
- CTA November 2026: standard-fee exam entry closes (Monday 31 August)
- EA international testing: postponed by the IRS, new dates due shortly - details at irs.gov/tax-professionals/enrolled-agent-news (Tuesday 1 September)
- ADIT and Pillar Two December 2026: new-student registration closes (Wednesday 2 September)
If International Tax Is Your Career Move, This Is the Week to Commit
Results are out, the CTA entry window is closing and the EA exam calendar has moved. A lot happened in one week, and together it changes the picture for anyone serious about an international tax career.
Below: what MojiTax announced, what the exam bodies announced, where the next event stands, this week's article and the dates that matter. If you have been waiting for the right moment to enrol, this is the week. Browse the courses
MojiTax announcements
- At least 125 MojiTax passes in the June ADIT and Pillar Two results — Among the students we have identified so far: more than 25 distinctions, around 24 completing the full ADIT qualification, and roughly one in five of all passes on CIOT's June list. This sitting's best performers in Transfer Pricing and in Energy Resources also acknowledged MojiTax materials as a contributor to their success. ADIT at the CIOT
- New live session: The ADIT Extended Essay, Explained - live with CIOT's Rory Clarke — Saturday 12 September, 12:00 UK, online and free. How the Essay compares with a third paper, how topic registration and submission work, and your questions answered live. Reserve a free seat
- The MojiTax app for Android — Your courses in your pocket: chapters, narrated presentations and the library, with progress kept in step with the website. The easiest place to read on the go. Get the app on Google Play
Exam body announcements
- CIOT: June 2026 ADIT and Pillar Two results published — Results were released on 19 August. If this sitting did not go to plan, the December 2026 timetable is open: new-student registration closes 2 September and exam entry closes 16 September. ADIT exam timetable
- CIOT: CTA November 2026 exam entry closes Monday 31 August — Standard-fee entry closes on 31 August; late entry runs to Friday 11 September with a £107 surcharge. CIOT key dates and deadlines
- IRS: international Enrolled Agent testing postponed — International scheduling and testing were due to open on 1 and 2 September. The IRS has postponed both, with new dates to be announced, and candidates carrying over get extra time. The study window just got longer: start now and be ready the day booking opens. Read the IRS announcement
Events
- Cancelled: this Saturday's EA live session (29 August) — How to Become a US Enrolled Agent from Anywhere will not go ahead, because the IRS has postponed the international testing the session was built around. Everyone who registered is being contacted directly. Why: the IRS announcement
- Next up: The ADIT Extended Essay, Explained - Saturday 12 September — Live with CIOT's Rory Clarke, 12:00 UK, online and free. Seats are open now. Reserve a free seat
Article of the week
The Article 4(2) Tie-Breaker: Why the Centre of Vital Interests Is Not a Free-Standing Test Permanent home, vital interests, habitual abode, nationality - four equal steps? Not quite. The centre of vital interests is conditional: its trigger sits inside the permanent home limb, and reading it as a free-standing step changes answers - under the OECD Model, and differently under some treaties.
On the calendar
- MON 31 AUG: CTA November 2026: exam entry closes (standard fee)
- TUE 1 SEP: EA international testing: start date postponed
- WED 2 SEP: ADIT December 2026: new-student registration closes 2 September
- WED 2 SEP: Pillar Two December 2026: new-student registration closes 2 September
- FRI 11 SEP: CTA November 2026: late entry closes (+£107 fee)
- WED 16 SEP: ADIT December 2026: exam entry closes (standard fee)
- WED 16 SEP: Pillar Two December 2026: exam entry closes (standard fee)
- WED 30 SEP: ADIT December 2026: late entry closes (£107 fee)