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."
