Actually, I think I just worked it out
So, we have:
Irish end client
Irish company (mine to create) - functions similar to a payroll/umbrella company
Independent contractor (me) of Irish company, tax resident of nowhere (or a no or low tax jurisdiction)
Then, the process:
- Contractor (me) timesheets Irish Payroll company for hours worked
- Irish Payroll company invoices Irish end client
- Irish end client pays invoice
- Irish Payroll company receives payment
- Irish Payroll company disperses payment to Independent Contractor (minus 3% service fee - market rate for a payroll service)
- Independent contractor (me) responsible for any and all personal income tax liability on this 97%
Irish Payroll company profits are only the 3% service fee - which is taxed at 12.5%
Basically I'll just set myself up something akin to a 1 person Umbrella company. Note - None of the umbrella companies I've spoken to in Ireland will work an overseas employee/contractor, they say it's because their insurance won't cover them. They all want to hire you as an employee and withhold tax, but legally I can't see why they couldn't do this... seems to just be company policy.
Does that sound OK?