The Cohen and Kuttel stories: is the place where I hang my hat still relevant to determine my residence for tax purposes?

Title: The Cohen and Kuttel stories: is the place where I hang my hat still relevant to determine my residence for tax purposes?
Creator: Arendse, Jacqueline A, Stark, Karen, Renaud, Craig
Subject: To be catalogued
Date: 2015
Type: text
Type: article
Identifier: http://hdl.handle.net/10962/131285
Identifier: vital:36549
Identifier: DOI: 10.25159/1998-8125/5779
Description: Determining the residence of a taxpayer is one of the most important aspects of modern tax systems. For an individual taxpayer who migrates, a common trend in the modern world, the questions are where the person is ordinarily resident and whether the place of ordinary residence can change.
Format: 24 pages, pdf
Language: English
Relation: Southern African Business Review, Arendse, J., Stark, K. and Renaud, C., 2015. The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?. Southern African Business Review, 19(1), pp.1-24., Southern African Business Review volume 19 number 1 1 24 January 2015 1998-8125
Rights: UNISA Press
Rights: Use of this resource is governed by the terms and conditions of the Southern African Business Review Open Access Statement (https://upjournals.co.za/index.php/SABR/about)

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Arendse, Jacqueline Anne (Assoc Prof)

RU Department of Law

RU Department of Accounting

SDG 08. Decent Work and Economic Growth

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