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Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Territoriality of Irish Tax
I would appreciate if someone could help me out here.
I just want confirmation that what I think is the case is correct for the various headings.
Income Tax
Resident- Ordinarily resident – Domiciled- World Wide income
Resident- Non-ordinarily – Domiciled- World wide income
Resident- Ordinarily resident – Non domiciled- Irish source + income remitted
Resident- Non-ordinarily – Non domiciled- Irish source + income remitted
Non-resident- Ordinarily resident – Domiciled- Irish source + foreign investment/rents over E3810
Non-resident- Non-ordinarily – Domiciled- Irish Source income
Non-resident- Ordinarily resident – Non domiciled- Irish source income
Non-resident- Non-ordinarily – Non domiciled- Irish Source income
Capital Gains Tax
Resident- Ordinarily resident – Domiciled – World wide gains
Resident- Non-ordinarily – Domiciled- World wide gains
Resident- Ordinarily resident – Non domiciled- Irish gains + foreign remitted
Resident- Non-ordinarily – Non domiciled- Irish gains + foreign remitted
Non-resident- Ordinarily resident – Domiciled- World wide gains
Non-resident- Non-ordinarily – Domiciled- Specified Irish assets
Non-resident- Ordinarily resident – Non domiciled- Irish gains + foreign remitted
Non-resident- Non-ordinarily – Non domiciled- Specified Irish Assets
The CGT rules are pretty straight forward, but I’m struggling a little with particularly the non-resident rules for Income tax. Is my understanding above correct?
