to HMMM, Ouery re brother in Thialand, not stated what periods spent in Ireland but presuming just for holidays, Your brother is not liable to Irish Tax on earnings in Thialand. He would be liable to Irsh tax on income arising in Ireland, e.g. rents from let property. Residence, ordinary residence and domicile have a big bearing on taxation and is a complex area. As a general rule, if you are deemed resident in Ireland, You are liable to Irish Tax on your worldwide income, subject to double taxation relief with countries with which Ireland has a Double Taxation Agreement. The basic tests for deciding tax residence are Rule 1. 183 days spent here in the year or Rule 2 280 days between the current year and the preceding year. Therefore if you spend 180 here in 2006, you are non- resident for 2006, but for 2007 you are resident if you spend 101 or more days here ( under rule 2) The impression is often given to queries re taxation that non -residence applies if less than 183 days are spent in the country in any year
and no reference is made to Rule 2