If you have chosen to submit an extended essay instead of sitting a Module 2 exam, the subject matter of the essay should relate to international tax from the perspective of a particular tax jurisdiction or jurisdictions.
If you have chosen to submit an extended essay instead of sitting a Module 3 exam, the subject matter of the essay should relate to an aspect of international tax as it affects a specific sector, area of taxation or transnational grouping or supranational entity such as the World Trade Organisation or the European Union.