Michael is a Fijian citizen. He left Fiji in 2021 to work as a chef on super yachts based in European ports. He is employed by a company based in and resident of France. His salary is paid into Fijian bank account.
The yachts cruise the world and on occasions they come into Fijian waters. He is a single man and does not own a residence overseas but spends approximately three months of the year in France when the yachts require maintenance. Michael returns to Fiji twice yearly to visit family, friends and for holidays. He does not own his own home in Fiji and stays with his parents on visits.
Required:
Discuss whether Michael is a Fijian resident for tax purposes.



Answer :

Michael is not a Fijian resident for tax purposes, though the length of his stay in Fiji is not stated.

What is a resident taxpayer in Fiji?

A resident taxpayer in Fiji is a person who earns income and is present in Fiji for a period of 183 or more days in a 12-month period.

Michael spends his time on French yachts that cruise the world and Michael occasionally visits Fiji.  Michael also spends three months in France.  We are not sure he spends up to three months in Fiji

Since the company that employs Michael is a resident of France, Michael is not a Fijian resident.

Thus, Michael is technically a resident in France, and for tax purposes, his earnings should be subject to France taxation, not Fiji's.

Learn more about international tax residency at https://brainly.com/question/14994967

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