A common trait among taxation systems across the globe is that, invariably, income derived from land or buildings will be taxed in the country where that land or those buildings are located. Due to the marked increase in the number of foreign landlords in Ireland over the last 20 years or so, rent will often be paid to a foreign corporate landlord, which will then find itself within the scope of the Irish tax system even if it has no other business in or connection to Ireland.
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