Judgment
The Commissioner of Income Tax v Commonwealth Development Finance Company Limited
Civ App 0017/1971 · 1975-05-26
Double Taxation Relief (UK-Jamaica) Order 1965; Taxation of interest income from Jamaican investments; Interpretation of Articles III and VII of the Order; Permanent establishment and industrial/commercial profits; Jurisdictional scope of Jamaican income tax law
Full metadata
| Cause Number | Civ App 0017/1971 |
|---|---|
| Court | CICA (Civ) |
| Judge | Hercules JA, Luckhoo JA, Zacca JA |
| Parties | The Commissioner of Income Tax v Commonwealth Development Finance Company Limited |
| Judgment Date | 1975-05-26 |
| Subject | Double Taxation Relief (UK-Jamaica) Order 1965; Taxation of interest income from Jamaican investments; Interpretation of Articles III and VII of the Order; Permanent establishment and industrial/commercial profits; Jurisdictional scope of Jamaican income tax law |
| Filename (current) | 75-05-26_the_commissioner_of_income_tax_v_commonwealth_development_finance_company_limited.pdf |
The full text of this document is available to readers on this page. It is not served to automated crawlers.