| Journal Call no. | HJ2240.T39 |
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| Author | Rae, Simon. |
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| Article Title | Commissioner of Inland Revenue v Orion Caribbean Limited (In Voluntary Liquidation) / Simon Rae. |
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| Is Part Of | The tax journal ; v.1, no.10, p.7-8. |
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| Abstract | On 23rd June 1997, the Judicial Committee of the Privy Council delivered its judgment in the case of Commissioner of Inland Revenue v Orion Caribbean Limited (In Voluntary Liquidation). The case involved issue on whether Orion Caribbean Limited (OCL) was subject to tax under section 14 of the Inland Revenue Ordinance (IRO). The article considers the possible consequences of the judgment for treasury companies operated by banking institutions. |
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