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For GIOP 1.1, 1.2, and 1.3, UCS-2 and UCS-4 should be encoded using the endianess of the GIOP message, for backward compatibility. For GIOP 1.4, the byte order rules for UCS-2 and UCS-4 are the same as for UTF-16. UTF-16LE and UTF-16BE, from IANA codeset registry, have their own endianess definition. Thus these should be encoded using the endianess specified by their endianness definition.
GIOP 1.3 extends what is legal when using typecode indirection, this is not supported in TAO also