Although Covid-19 shut down vast swathes of the planet for sustained periods of time over the last few years, intermittent lockdowns do not appear to have slowed down the migration of private clients across international borders. With the surge in remote working having opened up opportunities for relocation, the pandemic restrictions have somewhat paradoxically resulted in increased worker mobility. Although this has the potential for several tax issues, this article focuses on the personal tax aspects associated with migration from the US to Ireland for private clients.
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