OpenAI has filed full-year accounts in Ireland for the first time since it established a Dublin subsidiary two years ago. The new filing is for the calendar year 2024, during which OpenAI Ireland Ltd ramped up activity. The Irish subsidiary became the direct provider of services to EU users on February 15, 2024 and started to generate revenue from the sale of services such as access to its ChatGPT product to customers. It was previously registered as the firm’s EU representative for data protection law. The role of Ireland in OpenAI’s global financial structure is so far emerging as that…