Territoriality refers to the scope of a person’s liability to tax in Ireland and determine the person’s exposure to tax in Ireland. In this
article Anne Tynan explains the key terms in relation to Territoriality (Ordinary Residence, Residence and Domicile) and outlines the implications for scope of Income Tax, Capital Gains Tax and Capital Acquisitions Tax.
The article also explains how students should approach questions on this topic in the examination.