Irish resident and domiciled individuals are liable to Irish tax on worldwide income; however, these individuals may be in a position to avail of Transborder Relief in respect of their employment income (Taxes Consolidation Act 1997, s 825A). The practical effect of the relief is that no Irish tax will be due, and the individual will only pay tax in the country in which they are working on the income from that employment.
The relief is subject to a number of
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