Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
The remittance basis taxes foreign-source income and gains only when remitted to the country of residence. Ireland's remittance basis is available to non-Irish-domiciled tax residents and is broader than the UK's post-reform regime. The UK's old 'non-dom' remittance basis was significantly narrowed by 2025 reforms. Japan applies a similar concept under its 'non-permanent resident' classification, foreign income is Japan-taxable only when remitted, until you've been resident for 5 of the last 10 years.
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