I have posted my understandings of reflect in the feedback post of IJ that i've made, but some ppl don't check there so, I'll just copy it here as well. (these are my understandings of reflect anyways). Maybe a mod will comment on it.



Here was my complete logic on reflect:

1. Reflected damage comes from a damage source. That source is you, the game returns that damage to the source, hence that damage is returned to you.



2. That damage source has particular tags to which the reflected version would inherit those very same tags. Hence allowing players to dodge reflect from a spell if they have a chance to dodge spell, because the damage would be tagged with "spell". Likewise, players would dodge an attack with regular dodge instead of spell dodge, because the reflect is tagged with attack rather than spell.



3. The reflected damage itself is a non-hit damage value like the passive from a scold's bridle, it is able to proc CWDT because cwdt is calculated in relation to damage taken and has no relation to hits. But it is not going to result in repeated chaining of tempest shield procs and other similar things along the line .



4. Following up on #3, since reflect is non-hit damage, it cannot crit, because for a crit to exist, the hit must be able to be rolled, and since it is a non-hit, no hits are rolled, thus reflect damage is not considered critical damage even when sourced from a critical strike.



5. Following up on the previous. Inquisitor's Inevitable Judgement's 10% elemental damage penetration is a modifier that applies to "non-critical strikes"; reflect falls directly into this category and has nothing to do with being hit. Likewise if you take a Passive node like Heart of Flames, you will penetrate your own fire resistances by 3% when it comes to reflect calculations.



6. In regards to the linking of a elemental penetration gem; the only things that reflected damage inherits and gets used for calculation purposes is: the tags of the source(projectile,attack,spell,etc), x% of the damage taken by monster, the damage type (phys,fire,cold, or lit), and its ownership (to whom the damage will be resolved to). The % penetration from a penetration gem is not taken into account in the calculation of reflect because the effect is local to the original spell/attack and not an attribute of the owner whom the damage will be resolved to (meaning you); hence this is why Inevitable judgement will apply the penetration to players when it comes to reflect, but not the penetration gem!