Selling my share in a business in USA..do I have to pay irish tax ?

I am selling my 50% stake in a business in California and want to transfer the money to ireland, am I subject to irish taxes?
Can somebody tell me the best way to handle this
Thanks,
Terry

My understanding is that if you are tax resident in Ireland you must pay tax on all income earned worldwide, regardless of its source.

Yes - if you are [broken link removed] in Ireland then you will be assessable for [broken link removed] on any gain arising. If the amounts are large (in absolute terms or in terms of your overall net worth) they you should definitely seek professional advice on this matter.