Methanex Trinidad (Titan) Unlimited v The Board of Inland Revenue (Trinidad and Tobago), [2025] UKPC 20

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Summaries

Summary Under

dividend which was on-paid immediately nonetheless benefited from the Trinidad-Barbados Treaty exemption

The appellant (Methanex Trinidad) paid U.S.$85.4 million in dividends to its Barbados parent (Methanex Barbados), which promptly paid dividends to...

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Summary Under

a Barbados IBC was a resident of Barbados for general treaty purposes

Methanex Trinidad paid U.S.$85.4 million in dividends to its Barbados parent (Methanex Barbados), which promptly paid dividends to its Cayman...

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