CBTP — Cross-Border Tax Professional
International certification of a cross-border tax specialist
The qualification is awarded for the ability to combine the tax systems of different countries in one professional solution.
Developed in the United Arab Emirates with the participation of world universities, a professional solution.
CBTP
UAE
RU
CN
Jurisdictions
The core
The cross-border case
Editorial knowledge
Status
UAE, Russia, China
Passed
Protected
2026
Active
The candidate chooses three jurisdictions
GCC
UAE
Saudi Arabia
Qatar
Oman
Bahrain
Kuwait
ЕАЭС
Russia
Kazakhstan
Belarus
Kyrgyzstan
Armenia
BRICS
China
India
ASEAN
Indonesia
Vietnam
Thailand
Singapore
Malaysia
CIS
Uzbekistan
Georgia
Azerbaijan
EU · TR
Greece
Cyprus
Türkiye
Checking the status — cbtp.org/verify
- 3 700students and graduates
- 5accredited KHDA programs
- 20+qualified experts
- 65%+employed
- 30+countries of international partnerships
Why do I need a qualification?
What each side gets.
The State
- The standard is created here. All international professional qualifications have so far been created in the UK and the USA. For the first time, a profession standard is being developed where the capital that accompanies this profession is being formed
- Capital inflow to the jurisdiction. The decision on where to place the structure is made by the client's tax consultant, the one who understands the jurisdiction more deeply than the alternatives.
- Human resources for the digital economy. Platforms, digital services, and cross-border trade create tax liabilities in several countries at once.
- A unit of measurement of human capital. The state invests in personnel training — the standard provides a way to measure the result in verifiable indicators.
- Own definition of competence. The requirements for specialists are formed in the region, rather than being accepted entirely from the outside.
- The exported institute. The standard used by other countries is an institution produced internally and operating externally.
To a specialist
- Another professional level. The accountant knows one system. A specialist certified in three jurisdictions works where decisions are made.: structuring, transactions, international groups. These are different professions and different career paths.
- The work of the upper segment. Cross-border support is paid multiple times higher than the local one. The barrier to entry is not in experience, but in the inability to prove competence.
- The checked status. The employer receives confirmation in a minute instead of evaluating the resume
- Recognition where you live. The exam is taken online or at a partner university, without traveling abroad.
- A working tool. Access to the live legislation of their jurisdictions, not just a framed document
- Professional development. The fourth and fifth jurisdictions are added to the current status in separate modules
To the University
- The program is ready. The content, platform, methodological support and teachers are provided. The program is integrated into the existing department of additional education
- A stream of listeners. The qualifications are followed by practitioners who are referred by employers. This is the off-budget income of the unit without the cost of development and promotion
- Participation in the development of the standard. The name of the university is published in the document itself; the status is assigned once
- The training center from the first day. The university graduates specialists in a new profession, rather than teaching someone else's framework years later
- International presence. Access to Gulf markets and partner network without opening a representative office
- A measurable contribution to the indicators. International activities, export of education, employment of graduates
To the employer
- Verifiable competence. A confirmed certification for specific jurisdictions, not a line in the resume
- Reducing the risk. A mistake in a cross-border structure costs more than a year's worth of training for the entire team
- Less external consulting. Your employee closes what they pay for by the hour
- A recruitment tool. There is a way to compare candidates on an objective basis.
- A team with an international structure. The specialists are certified in the jurisdictions in which the company operates
- Relevance without further study. The holder of the qualification works according to the current version of the legislation: the subscription to the corpus of law is included in the status
A profession created by the movement of capital
Capital has stopped staying within one country. Companies build production facilities in one state, own a brand in the second, manage a group from the third and sell in the fourth. According to the United Nations Conference on Trade and Development, global foreign direct investment in 2025 increased by 14% to $1.6 trillion.
The Persian Gulf countries have become one of the points where this capital is concentrated. The region's total gross product is estimated at about $2.37 trillion, the tenth largest in the world.
The Persian Gulf countries have become one of the points where this capital is concentrated. The region's total gross product is estimated at about $2.37 trillion, the tenth largest in the world.
- $48 billionforeign direct investment in the UAE in 2025 ranked ninth in the world
- $33 billioninflow to Saudi Arabia, an increase of 51% in a year
- 1 973investment projects in the Gulf countries for 2024
- $1,6 trillionemployed
Previously, a tax specialist serviced one system. Today, he leads the client between three or four — and is responsible for the correctness in each.
Each of these investments is a company, ownership structure, and trade flow. The owner is in one country, the company is registered in the second, suppliers in the third, banks in the fourth. Reporting to two tax authorities, agreements on the third law, and an agreement on avoidance of double taxation between them.
Such a specialist is in demand by employers all over the world: consulting practices, corporate tax services, banks, family offices. A separate layer is created by the digital economy — platforms, digital services and cross-border trade generate tax obligations in several jurisdictions at once.
CBTP is a certification for this profession. The standard is being developed in the United Arab Emirates: the profession is described where the capital it accompanies is concentrated.
Such a specialist is in demand by employers all over the world: consulting practices, corporate tax services, banks, family offices. A separate layer is created by the digital economy — platforms, digital services and cross-border trade generate tax obligations in several jurisdictions at once.
CBTP is a certification for this profession. The standard is being developed in the United Arab Emirates: the profession is described where the capital it accompanies is concentrated.
Standard, certification, training
Training
International taxation and tax laws of specific countries. The methodological center is located in the United Arab Emirates, and the training is conducted by the consortium's universities around the world — there is one program, there are many sites.
Certification
Examination and entry in the public registry. This is what the employer asks for and what is given after confirmation of competence — not after attending classes.
Standard
The rule that determines who is considered competent. It exists regardless of who teaches: all partner universities prepare for it and an exam is conducted on it.
The diploma is issued by the university. The standard defines what a specialist should be able to do, and all universities, all examiners, and all employers work according to it.
The gold sample does not teach the jeweler — it determines what is considered gold, and without it, the product cannot be sold on an organized market. Clinical protocols are not a substitute for a doctor's diploma — they are used to evaluate the work of any doctor. Building regulations do not build a building — without complying with them, the project does not receive permission.
The standard does not teach. He sets the rule by which everyone is measured.
Every profession has its own standard
Professional qualifications do not compete with each other — each is responsible for its own field. An auditor needs one, an investment analyst needs another, and a finance director needs a third.
The standard does not teach. He sets the rule by which everyone is measured.
Every profession has its own standard
Professional qualifications do not compete with each other — each is responsible for its own field. An auditor needs one, an investment analyst needs another, and a finance director needs a third.
ACCA
CPA
CFA
CMA
CBTP
National certifications
Accounting and financial reporting
Audit and public reporting
Investment analysis and asset management
Management accounting and corporate finance
Cross-border tax practice: working in multiple tax systems simultaneously
Tax law and practice of one country
A specialist who conducts business between three jurisdictions did not find himself in any of the existing frameworks: they describe either one country or a related profession. CBTP closes this area.
Where the standard is created
The development is underway in the United Arab Emirates. This is not a formality of origin: the jurisdiction where international capital comes from and where a modern tax system has been built in seven years is a natural place for a professional standard that serves precisely such flows.
The document is published publicly in Arabic, English and Russian.
The document is published publicly in Arabic, English and Russian.
How does the qualification work?
A single international core with comparative theory, three country modules and a final cross-border case study.
- The coreTeaches you to think like an international tax specialist
- Country modulesThey provide knowledge of the specific law of the three selected jurisdictions
- The final caseConfirms the ability to connect systems in one professional solution
Knowledge of the three tax systems separately does not yet confirm a cross-border qualification. CBTP status is assigned only after successful application of the international core to the actual operation between the selected countries.
Volume
Block
Content
Hours
A single core
International and comparative taxation, agreements, structures, customs, compliance
120
country 1
The complete tax system of the first jurisdiction
36
country 2
The complete tax system of the second jurisdiction
36
country 3
The complete tax system of a third jurisdiction
36
Integration workshop
A case linking the three selected countries
24
Full qualifications
252
The ratio is 35% theory, 25% comparative analysis of countries, 40% cases, calculations, documents and professional opinions.
The core consists of fifteen modules
Each module is based on a single formula: an international principle, then a comparison of countries, then a practical case, then a document prepared by a specialist.
Bundles
The candidate chooses three jurisdictions. The qualification names them all.
Architecture of global tax systems
Sources of tax law and methodology of country analysis
Tax residence, source of income, and tax jurisdiction
Permanent Representative Office
International tax agreements
International business structures
Cross-border income and repatriation of profits
Transfer pricing
Indirect taxes
International Trade and Customs
BEPS and countering tax abuses
Tax transparency and digital compliance
International transactions, investments and M&A
Tax audits and international disputes
Professional ethics and consulting methodology
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
The country module
All countries are taught according to the same model: government structure and sources of law, tax authorities and registration, residency, corporate tax or equivalent, taxation of owners, indirect taxes and excise taxes, withholding taxes, transfer pricing, anti-corruption regulations, network of agreements and application of MLI, customs and regional trade agreements, free zones, reporting and disputes, electronic administration, practical case.
Each module has a date of relevance, a revision of the legislation, an official source, a responsible country expert, and the date of the next revision.
Each module has a date of relevance, a revision of the legislation, an official source, a responsible country expert, and the date of the next revision.
The Persian Gulf
UAE, Saudi Arabia, Qatar
CIS outside the EAEU
Uzbekistan
Southeast Asia
Indonesia, Vietnam, Thailand
EAEU
Kazakhstan, Russia, Belarus, Kyrgyzstan, Armenia
Asia
China, India
Europe and the Mediterranean
Turkey, Greece, Cyprus
The starting line of jurisdictions
CBTP UAE · Kazakhstan · Russia
CIS business with an Emirati structure
CBTP UAE · China · India
Production and supplies from Asia
CBTP UAE · Saudi Arabia · Qatar
Intraregional Gulf projects
CBTP UAE · Cyprus · Turkey
Holding and trading structures
A common comparative block on customs and indirect taxes in mutual trade is provided for the EAEU countries, but corporate taxation exams remain country-specific. The list is being expanded according to the approved methodology: Oman, Bahrain, Kuwait, Singapore, Malaysia, Georgia, Azerbaijan.
Exam
The core and the countries are given in separate parts, but form one qualification. Cumulative system: parts are delivered in an arbitrary order and at an arbitrary time.
Part
Composition
Time
Weight
A single core
80 questions, three mini-cases, professional opinion
4 hour's
40%
Every country
40 questions, calculation case, practical situation
2 hour's
15%
The cross-border case
A comprehensive structure or a deal involving three selected countries
4 hour's
15%
Three countries give 45% of the final score.
Passing result
At least 65% overall and at least 55% for each individual component. The professional ethics block is mandatory. A complete failure in one country is not compensated by a high result in another.
The exam is taken online with proctoring from anywhere in the world or at a partner center. Russian, English, Arabic.
The exam is taken online with proctoring from anywhere in the world or at a partner center. Russian, English, Arabic.
Confirmation of the status
The status of each holder is confirmed in the public register. Anyone can check: an employer, a bank, a regulator, or a client. In a minute, without a request and without an interview.
The status is valid as long as the subscription to the law corps is valid. Tax legislation is changed quarterly. "The registry" does not show "it passed once", but "it works according to the current law today".
This is a fundamental difference from one-time certification: qualifications that are not supported by the update become obsolete in fact, not formally.
This is a fundamental difference from one-time certification: qualifications that are not supported by the update become obsolete in fact, not formally.
A demonstration. Try A-14829 or A-20714.
Who is behind the standard
The standard is not written by one organization behind a closed door. There are three roles behind it, and it's important to distinguish them.
InBTA
The International Tax Academy is the founder of the standard and the copyright holder
Consortium of Universities
An international consortium of leading universities from BRICS, the CIS and the Arab world has been established to develop and recognize professional educational standards. The participating universities are responsible for the content of the country modules: each module is led by an expert from the jurisdiction it describes.
Each country module has a responsible expert, a date of relevance, a revision of the legislation, an official source, and the date of the next revision. This is what distinguishes the standard from the training course.
Content developers: leading universities of the BRICS countries, the CIS and the Arab world. Each country module is led by an expert from his jurisdiction
The institutional outline
Arab Federation of Digital Economy at the League of Arab States — twenty-two States
The operations center is in Dubai. There is a tax law building and an examination center. The training is distributed through the universities of the consortium: the program is included in the university's portfolio and is released under a dual brand, the student receives a university document along with a certificate.
The exam is the same for all sites, otherwise the qualifications would not be comparable.
The exam is the same for all sites, otherwise the qualifications would not be comparable.
Where they teach according to the standard
The Arab Federation of Digital Economy is an international organization under the League of Arab States with headquarters in Abu Dhabi, uniting twenty—two States of the Arab world. The Federation coordinates the development of the digital economy, educational programs, and professional standards in the region.
For the Member States, a single standard on top of different national tax systems solves two tasks at once: it makes specialists mutually recognizable without bilateral agreements on recognition of qualifications and provides a measurable indicator for national training programs.
For the Member States, a single standard on top of different national tax systems solves two tasks at once: it makes specialists mutually recognizable without bilateral agreements on recognition of qualifications and provides a measurable indicator for national training programs.
The institutional outline
Operating base and examination center
Launch line jurisdictions and partner universities
"Higher School of Economics" National Research University
Russia — 2026
Moscow International Business School
Russia — 2026
UAE Universities
Collaboration and preparation for launch
Financial University under the Government of the Russian Federation
Russia — 2026
MGRI
Russia — 2026
The list is updated as agreements are signed. Work is underway with universities in Kazakhstan, Uzbekistan and the countries of Southeast Asia.
Previously, a tax specialist worked with the same system: he knew his code, his tax service, and his judicial practice. This was enough because the client's business was also located in the same country.
Today, the same company has a structure in three jurisdictions, suppliers in the fourth and a bank in the fifth. The employer needs a person who holds this whole structure — and can confirm that he really holds it.
Today, the same company has a structure in three jurisdictions, suppliers in the fourth and a bank in the fifth. The employer needs a person who holds this whole structure — and can confirm that he really holds it.
Who's hiring
The demand does not come from one industry or from one region. It comes from everywhere where businesses cross borders.
- Consulting and auditing practicesInternational networks and regional firms that support clients with assets in several countries
- Corporate Tax ServicesGroups of companies with holding, trading and production structures in different jurisdictions
- Banks and financial institutionsDepartments of compliance, work with wealthy clients and corporate services
- Family officesManaging assets distributed across multiple jurisdictions and generations
- Law firmsCorporate structuring practices, transactions and tax disputes
- Corporate support companiesRegistration, administration and maintenance of international structures
More than 65% of academy graduates find employment in the UAE and other countries within three months of graduation.
Participation does not create financial obligations, does not transfer rights to the standard, and does not entail the responsibility of the organization for the content of the document.
Practitioners, universities, professional associations and institutes are invited to join the developers of the first edition of the standard.
The names of the organizations and the names of the participants are published in the document itself. The status of a participant in the development of the first edition is assigned once and subsequent participants are unavailable.
The names of the organizations and the names of the participants are published in the document itself. The status of a participant in the development of the first edition is assigned once and subsequent participants are unavailable.
Participation in the development
The founder of the standard and the copyright holder is InBTA, the International Tax Academy.
The project was developed by an international consortium of universities from BRICS, the CIS and the Arab world.
The organizational operator of the programs is TAXERA Academy, Dubai, KHDA license No. 1266688.
The standard is published publicly in Arabic, English and Russian.
The Consortium is developing cooperation with the Arab Federation of Digital Economy at the League of Arab States, which unites twenty-two states of the Arab world.
The project was developed by an international consortium of universities from BRICS, the CIS and the Arab world.
The organizational operator of the programs is TAXERA Academy, Dubai, KHDA license No. 1266688.
The standard is published publicly in Arabic, English and Russian.
The Consortium is developing cooperation with the Arab Federation of Digital Economy at the League of Arab States, which unites twenty-two states of the Arab world.
Who publishes
© 2026 Job Board by TAXERA professional career infrastructure for the GCC market. Part of the InBTA TAXERA ecosystem.
Platforms
- Taxera board
- Taxera Association
- Taxera Academy
- CBTP™ Registry
Opportunities
- Internships
- CBTP Preferred Jobs
- The TPP Marketplace
- Headhunting
Contacts