The normal rate of corporate income tax in Ireland is 12.5%.
Irish resident companies are subject to tax in Ireland on their worldwide income.
Non-resident companies are generally only subject to Irish corporate income tax on trading profits attributable to an Irish PE.
Ireland generally applies the definition of permanent establishment given in Article 5 of the OECD Model Tax Convention. To provide some indicative guidance, this would generally mean that activities of a preparatory or auxiliary nature linked to the staging of an event such as UELF 2024 performed by a non-resident entity in Ireland for a period of less than six months would not lead to the creation of an Irish PE (though careful analysis of expected activities in Ireland and the applicable double tax treaty should be performed by each UEFA partner).