If you are based in Ireland but spend time working in certain countries such as China, Brazil etc. you are entitled to a deduction (not to exceed €35,000) proportionate to the number of qualifying days (at least 60) spent working in these countries
For example
You work for a private company with operations in China
You earn €75,000 per annum
In 2015, you spend 68 days in China
You are entitled to a deduction of (68/365) * €75,000 = €13,972
Therefore your income will be subject to tax on €61,028 ( €75,000-€13,972)
The above is subject to additional conditions
Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie