Arendse J, Stark K, Renaud C. The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?. SABR [Internet]. 2019 Feb. 12 [cited 2025 Dec. 16];19:1-24. Available from: https://unisapressjournals.co.za/index.php/SABR/article/view/5779