Hi Fergal19,
I found some info on the Revenue website that Ireland does have a DTA with Dubai. I also noted on the Revenue website that one is resident in Ireland for tax purposes if you are in Ireland for a total of 183 days or more within a tax year - my friend will have been a resident here for over 200 days within the 2019 tax year.
I also read on the Revenue website re. "How to know if you are ordinarily resident for tax purposes " (which i don't really understand), if you have been tax resident in Ireland for three consecutive tax years, you become ordinarily resident from the beginning of the fourth tax year. If you leave Ireland after this time, you continue to be ordinarily resident for three consecutive tax years. For these three years you must pay Irish tax on your worldwide income except for:
- income from a trade or profession, no part of which is performed in Ireland
- income from an office or employment, where all the duties are performed outside Ireland
I dont know if any the above applies in this instance ?