Q1 Income Tax, Source and Residency Status Fiji limit to tax people having sufficient connection with Fiji. It defines the categories of persons under s.2 of the Fiji Income Tax Act (FITA). Moreover, the parties subject to Fiji tax are either resident or non-resident deriving income in Fiji. Residents are subject to tax with reference to s.14 (3) (a) of FITA whereas nonresident is taxed under s.14 (3) (b) of FITA. Therefore, in determining a person's Fiji income tax liability, one needs to identify their residency status and their geographic sources of income. Required: You are required to write on the concept of residency, source, and income tax liability. Specifically, discuss thoroughly the determination of a person's status as resident or non-resident and the determination of the geographic source of income. Your starting point will be the definition of resident and non-resident in the FITA but you need to spend more time on how the court has applied the definitions. You should discuss and evaluated around 5 to 7 cases. Your research should also focus on the withholding provision discuss in the FITA and may evaluate a few court cases (at least 3) or make your logical scenarios. This withholding provision may presume some source rule. Court cases on the source rule provide many of the rules as to the geographic sources of income. You need to thoroughly discuss. focus on the domestic law (the FITA) rather than the definition of residency and source discuss in tax treaties.