Does anyone know if a person under Stamp 0 is considered a resident in Ireland for tax purposes and if so, would their foreign income (e.g. U.S. social security) income be taxable?
According to http://www.citizensinformation.ie/en/money_and_tax/tax/moving_country_and_taxation/tax_residence_and_domicile_in_ireland.html
"Your liability for tax in Ireland can be affected by whether you are resident in the country and whether Ireland is your permanent home. There is a specific definition of residence for tax purposes depending on how many days you spend in the country. If you are not resident in a particular year, Ireland can still be your ‘ordinary residence’ since this term refers to the country where you are usually resident over a number of years. The country that is your permanent home is known as your domicile."
Also:
"An individual who is resident, ordinarily resident and domiciled in the State is liable to income tax in respect of his/her total income wherever arising".
and,
"Your domicile is the country where you live with the intention of remaining there permanently. It may be different to your residence or nationality."
According to http://www.citizensinformation.ie/en/money_and_tax/tax/moving_country_and_taxation/tax_residence_and_domicile_in_ireland.html
"Your liability for tax in Ireland can be affected by whether you are resident in the country and whether Ireland is your permanent home. There is a specific definition of residence for tax purposes depending on how many days you spend in the country. If you are not resident in a particular year, Ireland can still be your ‘ordinary residence’ since this term refers to the country where you are usually resident over a number of years. The country that is your permanent home is known as your domicile."
Also:
"An individual who is resident, ordinarily resident and domiciled in the State is liable to income tax in respect of his/her total income wherever arising".
and,
"Your domicile is the country where you live with the intention of remaining there permanently. It may be different to your residence or nationality."
