Taxes Consolidation Act 1997 section 1035

Profits from agencies, etc

Section 1035 provides that a non-resident person who earns profits or gains in the State is assessable to income tax through their Irish-based agent, factor, branch or manager.

• A non-resident person is chargeable to income tax on profits or gains arising through any factorship, agency, receivership, branch or management in the State.
• The tax is assessed in the name of the factor, agent, receiver, branch or manager operating in the State on behalf of the non-resident.
• The charge applies to profits arising directly or indirectly through the Irish operation, not the non-resident's worldwide income.
• This section is subject to the provisions of section 1035A, which may modify how the charge applies in practice.