A company is resident where it is centrally managed and controlled.

If you are a non-resident company, you are not chargeable to corporation tax unless you have a branch or agency through which you trade in the Republic of Ireland (s 25). If you do trade through a branch or agency, you are chargeable to corporation tax on:

(a) any income arising through the branch or agency,

(b) any chargeable gains derived from land, mineral rights, or assets used for the branch or agency trade in the Republic of Ireland.

If you are an Irish registered company, you are automatically treated as resident in the Republic of Ireland for tax purposes (s 23A). This rule does not apply if:

(a) you are ultimately controlled by persons resident in an EU State or tax treaty country, or

(b) you are regarded as non-resident under the terms of an Irish tax treaty.