As Irish people have acquired properties across the globe, they have received rents from these properties. In some cases, property management companies may look after all issues relating to the property for their owners, including paying local tax in that country.
In Ireland, you are still subject to declare this rental income on an annual basis.
The rent received from this type of property is subject to income tax with deductions for costs incurred during the year.
In you have paid local tax relating for this property in that country, you can claim a double tax relief which will reduce your tax bill in Ireland.