- 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
- Creator
- Stark, Karen
- Creator
- Renaud, Craig
- Subject
- To be catalogued
- Date Issued
- 2015
- 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
- Format
- Language
- English
- Relation
- Southern African Business Review
- Relation
- 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.
- Relation
- 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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Thumbnail | File | Description | Size | Format | |||
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View Details Download | SOURCE1 | The Cohen and Kuttel stories.pdf | 208 KB | Adobe Acrobat PDF | View Details Download |