., AsiaSpecial Situation GIDRI B.V, Getus B.V,serta Welsington, BV. bukan merupakan anak(pihak afiliasi) Pemohon Banding;bahwa keterkaitan antara aktivitas Pindo Deli Finance B.V dan hubungannya denganPemohon Banding adalah sebagai berikut:Pindo Deli Finance B.V. merupakan anak perusahaan Pemohon Banding yang berada diBelanda yang didirikan pada tahun 2004;Modal Pindo Deli Finance B.V. 100% berasal dari Pemohon Banding;Pindo Deli Finance B.V. merupakan badan hukum yang terpisah dengan Pemohon Banding

GIDRI B.V. dan Getus B.V, Terbanding tidakmelakukan pengujian atas status Beneficial Owner sama sekali dan tidak menyangkal bahwapara kreditur dimaksud telah memenuhi kriteria sebagai beneficial owner;bahwa Terbanding tidak menyangkal Welsington B.V adalah Beneficial Owner;bahwa Pindo Deli Finance B.V., Boondael Finance B.V., Asia Special Situation GIDRI B.V,Getus B.V serta Welsington B.V merupakan pemilik manfaat (beneficial owner) atas bungayang dibayarkan karena telah memenuhi kriteriakriteria

yang dapat diterapkan dalammenentukan pemilik manfaat (beneficial owner) dari suatu transaksi;bahwa sehubungan dengan hal tersebut di atas, Pemohon Banding menyatakan bahwapengenaan bunga mengikuti Perjanjian Persetujuan Penghindaran Pajak Berganda Indonesia Belanda Pasal 11 ayat (4);bahwa menurut Majelis, sengketa banding ini adalah mengenai hak pemajakan ataspenghasilan berupa Bunga yang diterima oleh Pindo Deli Finance B.V., Boondael FinanceB.V., Asia Special Situation GIDRI B.V., Getus B.V.

GIDRI B.V., Getus B.V. dan Welsington B.V. dari PemohonBanding sebesar 20%;bahwa berdasarkan penelitian Majelis terhadap Laporan Penelitian Keberatan Nomor:LAP546/WPJ.19/2012 tanggal 24 Mei 2012 Terbanding sama sekali tidak pernah menyatakanbahwa Asia Special Situation GIDRI B.V., dan Getus B.V. bukan merupakan pemilikmanfaat (beneficial owner) atas bunga yang diterimanya dari Pemohon Banding melainkanpengujian beneficial owner tidak dapat dilakukan karena keterbatasan data dan informasisedangkan

,Asia Special Situation GIDRI B.V., Getus B.V., dan Welsington B.V. adalah dibuat untukjangka waktu lebih dari 2 (dua) tahun;bahwa pembayaran yang dilakukan oleh Pemohon Banding kepada Pindo Deli Finance B.V,Boondael Finance B.V., Asia Special Situation GIDRI B.V., Getus B.V., dan WelsingtonB.V. timbul sehubungan dengan transaksi peminjaman uang (restrukturisasi utang) sehinggapembayaran yang dilakukan oleh Pemohon Banding adalah pembayaran bunga dan bukanmerupakan deviden (terselubung) dari Pemohon

The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30 September 1998, until thepolitical and economic situation in Indonesia will allow theProject to be continued, or until the date mentioned in condition3) below, which ever is earlier ; 2.

., Asia Special Situation GIDR1 B.V. yang berdomisili diBelanda sesuai ketentuan Persetujuan Penghindaran Pajak Berganda Indonesia Belanda jo.

menambah jumlah Pajak Penghasilan yang masih harus dibayar,karena belum diaturnya mode of application terkait penerapan Pasal 11 ayat (2),(3), dan (4) P3B IndonesiaBelanda oleh kedua pejabat yang berwenang belumsepenuhnya menerapkan prinsip good faith.Bahwa terdapat cukup bukti yang diberikan Termohon Peninjauan Kembali(semula Pemohon Banding) bahwa pinjaman (hutang) antara TermohonPeninjauan Kembali (semula Pemohon Banding) dengan Indah Kiat Finance,B.V., Boondael Finance B.V., dan Asia Special Situation

,dan Asia Special Situation GIDR1, B.V timbul sehubungan dengan transaksipeminjaman uang (restrukturisasi utang) sehingga pembayaran yang dilakukanoleh Termohon Peninjauan Kembali (semula Pemohon Banding) adalahpembayaran bunga dan bukan merupakan dividen terselubung dari TermohonPeninjauan Kembali (semula Pemohon Banding) kepada Indah Kiat Finance,B.V. yang merupakan anak perusahaan Termohon Peninjauan Kembali (semulaPemohon Banding).Bahwa pengenaan PPh Pasal 26 dengan tarif 20% tidak bisa begitu

The immediate recipient of theincome in this situation qualifies as a resident but no a potential doubletaxation arises as a consequence of that status since the recipient is nottreated as the owner of the income for tax purposes in the State ofresident.

,dan Asia Special Situation GIDR1, B.V. telah memiliki Surat KeteranganDomisili, tidak dengan sendirinya merupakan Beneficial owner sehinggaMajelis seharusnya melakukan pengujian atau analisis untuk membuktikanapakah Indah Kiat Finance B.V Boandael Finance B.V., dan Asia SpecialSituation GIDR1, B.V.merupakan Beneficial owner atau bukan, sebagaimanayang telah dilakukan oleh Pemohon Peninjauan Kembali (semulaTerbanding).Bahwa putusan Majelis yang tidak mempertimbangkan faktafakta hukumatau buktibukti

Where an item of income isreceived by a resident of a Contracting State acting in the capacityof a agent or nominee it would be inconsistent with the object andpurpose of the Convention for the State of source to grant relief orexemption merely on account of the status of the immediaterecipient of the income as a resident of the other Contracting State.The immediate recipient of the income in this situation qualifies as aresident but no a potential double taxation arises as a consequenceof that status

bahwa Pindo Deli FinanceB.V, Boondael Finance, B.V. dan Asia Special Situations GIDR1, B.V.merupakan pemilik manfaat (beneficial owner) atas bunga yangditerimanya dari Termohon Peninjauan Kembali (semula PemohonBanding) (vide Putusan Pengadilan Pajak NomorPut.34432/P P/M.III/1 3/2011 tanggal 20 Oktober 2011 halaman 53 alineake4) sehingga hak pemajakan atas bunga yang dibayarkan TermohonPeninjauan Kembali (semula Pemohon Banding) kepada Pindo DeliFinance B.V, Boondael Finance B.V., dan Asia Special Situation

,dan Asia Special Situation GIDR1,B.V. telah memiliki SKD, tidak dengan sendirinya merupakan BeneficialOwner sehingga Majelis seharusnya melakukan pengujian atau analisisuntuk membuktikan apakah Pindo Deli Finance B.V, Boondael FinanceB.V., dan Asia Special Situation GIDR1, B.V.merupakan BeneficialOwner atau bukan, sebagaimana yang telah dilakukan oleh PemohonPeninjauan Kembali (Semula Terbanding);Halaman 36 dari 42 halaman. Putusan Nomor 866/B/PK/PJK/201230.

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc.Article 6 Information and Reporta Agent shall inform Company of the followingmatters:1 Market trends and competitive situation with respect to sale of ProductTerritory;2 Any complaints on Products;3 Any thirdparty infringement of Companys industrial property right.a Agent shall submit to Company the followingreports:I Annual report on sales forecast for

the next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those planned for the consequentperiod, and any importan events.3 Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly on indirectly,in its own name or in that of third parties, manufacture, sell or promote salesof any products

This leaves his teams in difficultposition and leaves the burden to his teams;HR Recommendation: Whether in BD or in Ops, Samy cannot keep his role:Repeats the same mistakes over and over again;Observes that there we're back to the same situation we had last year;Lost trust from the team;Samy is a Bule and as a manager should bring value at all levels of theorganization. The team has always been frustrated by having someone perceivea high package and not bring value or productivity.

We risk losing ProjectManager if he remains in place;JP (Julien Pescheux):Samy's situation is a difficult one to resolve. Since my arrival in Indonesia I havehad to shelter him repeatedly from offensive comments and questioning from therest of the team. Generally speaking, Samy faces rejection from the rest of the teamHal. 7 dari 39 hal Put.

Contohnya, konsep yang ditawarkan ke Client tidak sesuaidengan keadaan dan situasi yang diinginkan Customer;e Beliau kurang dalam koordinasi lapangan yang mana seharusnya menyampaikansesuai dengan struktur organisasi;e Beliau kurang memahami dalam bidang Food and Beverage (vide Bukti P11);Deddy Azhari (Finance Mananer):T feel very disappointed with this situation and I was questioning Samy's ability tomanage an issue as a manager;The worst part is he directly reported to general manager that I didn't

Putusan Nomor 511/B/PK/PJK/201322.23.ada invoice maka hal tersebut menjadi tidak tepat dan terlalumengadaada;That statement stating that the Assembly that as many as 210sheets the Tax Invoice wth a value of Rp570,710,357,00.Assembly assessing the evidence supporting the Tax Invoiceand evidence in the form of invoices, credit notes, transferapplications, does not meet the formal and material because itdoes not correspond to the true situation is extremelytendentious.

Evidence or documents filed by Judicial Reviewisthe original document in accordance with the actual situation. Inaddition, the Judicial Applicant also include thirdpartydocuments in the form of the original Account.

RevisionPetitioner questioned what basis by the Assembly so as todeclare that the documenis filed by the Petitioners judicialreview incompatible wth the true situation;Bahwa untuk konfirmasi faktur Pajak Masukan yang belummendapatkan jawaban sebesar Rp570.710.357,00 dapatPemohon Peninjauan Kembali jelaskan sebagai berikut:a.

Market trends and competitive situation wth respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industrial propertyright.b. Agent shall submit to Company the followng reports:1. Annual report on sales forecast for the next calender year by theend of September of each year;2. Semiannual report on the market situation, operations carriedout in the previous period and those planned for the consequentperiod, and any importan events.3.

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc.Article 6 Information and Reporta Agent shall inform Company of the followingmatters:Market trends and competitive situation with respect to sale of ProductTerritory;Any complaints on Products;Any thirdparty infringement of Companys industrial property right.11a Agent shall submit to Company the followingreports:I Annual report on sales forecast for the

next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those planned for the consequentperiod, and any importan events.3 Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its own name or in that of third parties, manufacture, sellor promote sales of any products competing

Market trends and competitive situation with respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industrial propertyright ;Agent shall submit to Company the following reports:1. Annual report on sales forecast for the next calender year bythe end of September of each year;2. Semiannual report on the market situation, operations carriedout in the previous period and those planned for theconsequent period, and any importan events ;3.

SDS ASC004 tanggai 20 Oktober 2015 mengenai penjelasanatas Hydrochloric Acid atau HCL dalam bahasa Inggris besertadengan terjemahan tersumpah daripadanya dalam Bahasa IndonesiaFotocopy Salinan incident SPIN (Situation, Problem, Investigation,Need to Do) tertanggal 17 Juli 2019 beserta dengan terjemahantersumpah daripadanya dalam Bahasa Indonesia.Fotocopy Asli risalah Bipartit antara Penggugat dan Tergugat padatanggal 23 Agustus 2019, 23 September 2019, 10 Oktober 2019, dan26 November 2019 ;Fotocopy

ReckittBenckiser Indonesia sejak 01 November 2009, Jabatan: OperatorBatchmaker Household, menerima upah sebesar Rp 4.624.267,Situation Allowence Rp. 57.000, Insentive Performance Rp.125.000, ;Bahwa Penggugat ditempatkan bekerja di bagian Produksi Jabatan:Operator Batchmaker House Hold, mengoperasikan mesin MIXING,dengan jadwal kerja 3 group/3 Shift, setiap group/shift terdapat 5orang operator Batchmaker dan 2 orang crew leader yang pimpinoleh 1 orang Supervisor, bahwa sifat pekerjaan pada batchmakermenyesuaikan

If thkuprovisions of Article 1 of Law No. 1 of 1974mentioned above is associated with themarital situation between thePLAINTIFF and the DEFENDANT, it isclear that the purpose of the marriage isno longer presented in the householdbetween the PLAINTIFF and therumah tangga antara PENGGUGAT danTERGUGAT, dimanaPENGGUGAT dan TERGUGAT terlihatDEFENDANT, where the PLAINTIFF'sand the DEFENDANT marriage appearsperkawinantelah mengandung cacat dalam to have a defect in its implementation,pelaksanaannya, sehingga

Market trends and competitive situation wth respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industnal property right.Agent shall submit to Company the following reports:1. Annual report on sales forecast for the next calender year by theend of September of each year;2. Semiannual report on the market situation, operations carried outin the previous period and those planned for the consequentperiod, and any importan events;3.

Market trends and competitive situation with respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industrial propertyright.a. Agent shall submit to Company the following reports:71. Annual report on sales forecast for the next calender year bythe end of September of each year;2. Semiannual report on the market situation, operationscarried out in the previous period and those planned for theconsequent period, and any importan events.3.

Bhanu Pratap Singh yang isinya :"We regret having to inform you that effective from 15" Juli 2015, we areforced to TERMINATE THE EMPLOYMENT with you dated 25 May 2011with termination date 31 August 2015;Given THE WORSENING ECONOMIC SITUATION in the Asian Coal Marketwe are unfotunately force to this decision..." (Bukti P2);3. Bahwa berdasarkan surat tersebut status Penggugat dinyatakan di PHK(Pemutusan Hubungan Kerja) efektif tanggal 15 Juli 2015 dan berlakutanggal 31 Agustus 2015.

DG Spin Digit al Centrifuge Visual and audible indication of any error situation and power failure Imbalance detection system to indicate incorrect placing of DG GELcards on the spinning head Quick proceure guide includedTechnical Specification: Capacity : 24 Gel cards Speed 5990 rpm Time :9 minute Consumption: 50 W Weight 15 kgTension : 100240 V Frequency : 5060 Hz Dimension: 410wx 180hx 525d 2 independent incubation zones with a capacity for 12 DG Gel Cards and 12 test tubes in each Digital user

interface visor control and visualizationofreaming incubation time and real temperature for each zone Fixed preset temperature of 37C Preset incubation time of 15 minute, with user options toprograme different time ifrequired Audible programmable alarm to notify end ofincubationperiod 10 DG Term Digital Incubator Visual and audible indication of any error situation and power failure Quick procedure guide included Removable trash binTechnical Specification: Capacity :24 Gel cards and testing tubes

The immediaterecipient of the income in this situation qualifies as a resident butno potential double taxation arises as a consequence of that statussince the recipient is not treated as the owner of the income for taxpurposes in the State of residence.

merupakanpenduduk (residence tax payers) masingmasing Negara tersebut, tidakdapat diterapbkan dalam kasus ini, karena klausula beneficial owneryang menjadi syarat dalam pemberlakuan tax treaty (P3B) IndonesiaBelanda tidak terpenuhi, sehingga harus dikembalikan kepada aturanPasal 26 UndangUndang Pajak Penghasilan;Dalam mengambil putusan, Majelis telah mengabaikan faktafaktasebagaimana disebutkan dan dijelaskan dalam uraian di atas, danmemutuskan bahwa Pindo Deli Finance BV, Boondael Finance BV danAsia Special Situation

Putusan Nomor 942/B/PK/PJK/201 4buktibukti yang terungkap dalam persidangan yang telah teruji danpertimbangan hukum Majelis Pengadilan Pajak, karena bunga yangdibayarkan oleh Pemohon Banding (sekarang Termohon PeninjauanKembali) kepada Pindo Deli Finance B.V., Boondael Finance B.V., dan AsiaSpecial Situation GIDRI B.V. yang keseluruhannya adalah penduduk negaraBelanda dan merupakan pemilik manfaat (beneficial owner) dari bunga yangditerimanya atas hutang yang dibuat untuk jangka waktu lebih dari

Tax officer look upset but understand the situation that can happen toCOSL and PT.MV.

There were several points that they said to us regardingthis situation;= 29222 noe n= one nnn nen ne ene nen1.Tax officer will be have a problem for the year 2003, because theyalready finished the tax audit, and they will faced that situation andmake a revised on the result of tax audit 2003, the impact for PT.MV,they said that the better they can not help PTMV at all, and declareeverything, because they have enough problem because of the revisedthe tax audit 2003, and if they helo PTMV another think

Untuk itu dalam haltuntutan pencairan jaminan harus dibuktikan terlebih dahulu kerugian yangterjadi atau adanya Loss Situation serta telah diadakan Pemutusan HubunganKerja secara resmi.Halhal yang perlu diteliti sebagai dasar penentuan pencairan jaminan adalah :e Sebabsebab tidak terpenuhi atau dilaksanakannya perjanjian.e Hak dan kewajiban masingmasing pihak.e Prestasi dan pekerjaan yang sudah dilaksanakan.e Jumlah kerugian yang diderita oleh pihak Obligee.

Sedangkan yang bersifat Unconditional Bond (Jaminan Tanpa Syarat),Jaminan akan dicairkan apabila ketentuan dalam kontrak tidak dipenuhi tanpaharus membuktikan kegagalan (Loss Situation).Jadi yang di perlukan untukpencairan dana hanyalahpemberitahuan atau notifikasi tertulis dari penerimajaminan /Obligee kepada Pemberi jaminan /Surenty bahwa pelaksanapekerjaan/kontraktor telan melakukan kelalaian atau kegagalan dalammelaksanakan pekerjaannya.Menimbang, banhwa Purchase Order adalah merupakan surat

Minggu 8/5/2016, 18:24 Wib;hal 13 dari 34 hal Putusan Nomor 891/Padt.G/2016/PN Jkt.Sel"cars duit now ga gampang, yang ada harga di pressterms samacustomer or order bisa gone........ i wont tellyou this if beneran lagisusah"8/9/2016, 9:11 PM PENGGUGAT TUL1S: "aboutthe bulanan, can you please please understand (1 donthave to explain in detail how susah im right now) thatmaybe you can help for kids bulanan buy can u help mepay first"Jumat, 12/8/2016, 23:29 Wib:"But now we are talking about economy situation

and myfinancial situation and seeking for your understanding andhelp.