http://www.revenue.ie/.../practition...-bill-2011-as-...
Tax treatment of
flight crew in
international traffic.
16.—The Principal Act is amended in Chapter 5 of Part 5 by
inserting the following section after section 127A: 30
‘‘127B.—(1) Income arising to any individual, whether resident
in the State or not, from any employment exercised aboard
an aircraft—
(a) that is operated in international traffic, and
(b) where the aircraft is so operated by an enterprise that 35
has its place of effective management in the State,
shall be chargeable to tax under Schedule E.
(2) For the purposes of an arrangement to which this section
and section 826 applies, ‘international traffic’, in relation to an
aircraft, does not include an aircraft operated solely between 40
places in another state.’’.
If you work for an irish company, as a crew member operating on international routes, you will then have to be taxed in Ireland!!!!
