The Taxpayer Podcast - CPD Questionnaire - Ep. 1 The Fowler Case (the SA-UK DTA)
Each of our podcasts is approximately 30 minutes in duration and counts for 0.5 CPD points. After completing this questionnaire with sufficient correct answers, you will be awarded a certificate of completion for 0.5 CPD points.
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1. To which country, the United Kingdom or South Africa, did the UK Supreme Court find that taxing rights were allocated by the UK-SA Double Tax Agreement? *
2. How is the meaning of  terms which are not defined in the UK-SA DTA determined? *
3. Did the Supreme Court apply UK tax law or South African tax law? *
4. What did the Supreme Court mean by the expression “double non-taxation”? *
5. Is a country’s decision how to tax a matter of international law or a matter of domestic law? *
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