3 Ron was born in America and has always lived in Orlando. On 1 August 2020, he moved to Ireland after graduating from college in Orland. Ron was lucky enough to obtain a job in Cork, working for a large global corporation, ATEX PLC ATEX plc pays Ron's Salary directly into his American bank account. Ron's contract is for a two year period and at the end of the two years he intends to return to America. Paddy was born in Ireland and has lived in Ireland all of his life. He works in Dublin with the same corporation which now employs Ron. He is being seconded to Toronto and it is expected that he will be there for five years. Paddy left Ireland to work in Canada on 1 August 2020. Paddy owns a house in Dublin and while he is working abroad, he will rent the house to an unconnected party at a monthly rent of 600. Paddy has arranged that the tenant will lodge the money into an Irish bank account. REQUIREMENT: (a) Advise Ron of his residency status for 2020 and 2021. Your advice should include detailed consideration of Ron's: (1) Residence: (5 marks) (11) Ordinary Residence and (5 marks) (111) Domicile status. (1 mark) (b) Based on your advice above, advise Ron as to which, if any, of his income will be assessed to Irish tax in 2020 and 2021. (5 marks) (c) Advise on Paddy's exposure to Irish income tax for the year 2021 and the year 2025, only. (9 marks) Total (25 marks)