Flows in and out of an Irish bank account will not, of itself, create a taxable presence. In order to create a taxable presence you would either need to be tax resident, or ordinarily resident, in Ireland or have a permanent establishment (a taxable presence) in Ireland. My concern, as has been mentioned above, is that the money flows would attract Revenue attention as they are slightly unusual. The amount of information that is exchanged between tax authorities is now very significant and with the advent of big data this will probably increase. This may well raise Revenue queries as Ireland has concluded a significant number of TIES with Caribbean companies under which such information is exchanged.