Mohon merujuk kepada Paragraf 162 OECD Revised DiscussionDraft on Transfer Pricing Aspects of Intangibles yang menyatakan sebagaiHalaman 6 dari 43 halaman Putusan Nomor 402/B/PK/PJK/2017berikut: "/t is sometimes suggested that certain rules of thumb may apply todetermine a correct transfer price or to allocate income derived from theexploitation of intangibles between a transferor and a transferee of intangiblesor rights in intangibles.

., payment of royalties or costsharingarrangements) cannot be applied in respect of the relations between parts ofthe same enterprise.Indeed, it may be extremely difficult to allocate ownership of the intangibleright solely to one part of the enterprise and to argue that this part of theenterprise should receive royalties from the other parts as if it were anindependent enterprise........... bahwa dengan demikian pendapat Terbanding bahwa Royalty tersebut tidakboleh dibebankan hanya dapat dibenarkan

Rizky Achmad, Musadad, adad, Tri Julianto, Jaini, Muhamad terkirim Saturday, September 05, 2015 1:35 AM, yang isinya Dear Pa Ron Silakan Proses Adjustment saja

Rizky Achmad, Musadad, adad, Tri Julianto, Jaini, Muhamad terkirim Saturday, September 05, 2015 1:35 AM, yang isinya Dear Pa Ron Silakan Proses Adjustment saja

Rizky Achmad, Musadad, adad, Tri Julianto, Jaini, Muhamad terkirim Saturday, September 05, 2015 1:35 AM, yang isinya Dear Pa Ron Silakan Proses Adjustment saja;

Rizky Achmad, Musadad, adad, Tri Julianto, Jaini, Muhamad terkirim Saturday, September 05, 2015 1:35 AM, yang isinya Dear Pa Ron Silakan Proses Adjustment saja

otomatisterpenuhi;Bahwa dari beberapa literatur, diperoleh beberapa pengertianmengenai apa yang disebut sebagai suatu kartel, antara lain,sebagai berikut:(a) Cartel means a combination of producers of any productJoined together to control its production, sale and price, soas to obtain monopoly and restrict competition in anyparticular industry or commodity;An association by agreement of companies or section ofcompanies having common interests, designed to preventextreme or unfair competition, and allocate

Users can allocate DMX channel to each intelligent Fixturedynamically.16bit X/Y control for absolutely precise movement. The direction of X/Y canbe changed.Preset SHAPE generators. SHAPE track control is provided to control sucheffects, as circles, lines and shape like , etc.all parameters (Such as: speed,size, direction, open) can be set independently.62 chases, up to 100 steps for each program.

Users can allocate DMX channel to each intelligent Fixturedynamically.16bit X/Y control for absolutely precise movement. The direction of X/Y canbe changed.Preset SHAPE generators. SHAPE track control is provided to control sucheffects, as circles, lines and shape like , etc.all parameters (Such as: speed,size, direction, open) can be set independently.62 chases, up to 100 steps for each program.