Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Taxation in the Republic of Ireland
A gift is taken when a donee becomes beneficially entitled in possession to some property without paying full consideration for it. Tax is payable within four months of the date of the gift; an interest charge applies to late payments.