Based on the residence and/or source rule, critically explain the tax implications of the following scenarios: 

(i) Maria is a wealthy Swiss national who intends to come and settle in Mauritius. She wants to know whether she will be assessable on money transferred from Switzerland. 

(ii) During the year ended 31 December 2019, Peter and Paul who are both retired Russian nationals have been granted residence permits by the Economic Development Board. Peter and Paul have spent 7 months and 4 months respectively in Mauritius during the year 2019. 

(iii) Chantal is a retired Swiss national who is living in Mauritius since 5 years. She sells her house in Switzerland and remits half of the sales proceeds to Mauritius. The remainder of her money is kept in a bank account in Switzerland. She regularly transfers money from her bank account to Mauritius in order to meet her living and personal expenses. 

(iv) George is US citizen and has worked for 3 months in a Mauritian firm. His salary is credited in his US bank account. 

(v) Armand is non-resident in Mauritius and owns a property in Mauritius. He derives monthly rent of Rs 40,000 which is credited in his overseas bank account.