www.williamfry.com/newsandinsights/publications-article/2022/04/08/the-taxation-of-non-irish-resident-landlords-revenue-manual-published
www.mhc.ie/latest/insights/new-tax-regime-for-non-resident-corporate-landlords
Update:
www.revenue.ie/en/tax-professionals/ebrief/2023/no-1372023.aspx
www.revenue.ie/en/property/rental-income/non-resident-landlords/changes-from-1-July-2023.aspx