Part 34-0-7 Tax Residence Rules – Finance (No-2) Act 2008 Amendment of Section 819 Taxes Consolidation Act 1997 Reviewed April 2015 1. Rules of tax residency for individuals Section 819(1) TCA 1997 outlines that an individual is resident in the State for tax purposes for a tax year if he or she is present in the […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.