Revenue have issued an updated guideline as to who is regarded as a Chargeable Person for Income Tax purposes which some may find useful
https://www.revenue.ie/en/tax-profe...ns-tax-corporation-tax/part-41a/41a-01-01.pdf
https://www.revenue.ie/en/tax-profe...ns-tax-corporation-tax/part-41a/41a-01-01.pdf