Revenue has published a revised version of the Guidance Notes on section 1035A TCA 1997. The note explains the provisions of section 1035A, and gives guidance on its application.
Section 1035A provides an exception to the general rule that the profits of a trade exercised in the State by a non-resident person solely through an Irish resident agent is liable to tax in the State. The provisions of section 1035A, by virtue of section 1040, extend to corporation tax otherwise chargeable on certain non-resident companies.
The guidance note is available on Revenue website here.