Strait of Gibraltar These "internal waves" continue to flow eastward and to refract around coastal features. They can sometimes be traced for as much as , and sometimes create interference patterns with refracted waves. Except for its far eastern end, the Strait lies within the territorial waters of Spain and Morocco. The United Kingdom claims around Gibraltar on the northern side of the Strait, putting part of it inside British territorial waters. As this is less than the maximum, it means, according to the British claim, that part of the Strait lies in international waters. The ownership of Gibraltar and its territorial waters
South African Institute of Tax Practitioners Board elected by members. When SAIT was formed in 2007 by its main founder Stiaan Klue, the Institute announced that one member of the Board may be nominated by the South African Revenue Service (SARS). SARS said they agreed in principle with the general objectives of SAIT. In 2014 SAICA joined SAIT and other SARS recognised controlling bodies to host the Tax Indaba - SAIT is the founder of the Tax Indaba in South Africa. Other organisations representing tax professionals in the country are the South African Institute of Chartered Accountants (SAICA) and the South African Institute of Professional Accountants