Pembayaran Royalti ke Master sebesarRp1.223.373.480,00Bahwa Pemohon Banding tidak setuju sebagian dengan koreksi objekPajak Penghasilan Pasal 26 atas pembayaran ke Master Card Internasional,yaitu sebesar Rp1.223.373.480,00 dengan penjelasan sebagai berikut:Bahwa Pasal 13 ayat 3a Persetujuan Penghindaran Pajak Berganda(P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article means payments of any kindmade as consideration for the use of or the right to use

, copyrights ofliterary. artistic, or scientific works (including copyrights of motion pictures andfilms, tapes or other means of reproduction used for radio or televisionbroadcasting), patents, designs, models, plans, secret processes or formulas,trademarks, or for information concerning industrial, commercial or scientificexperience.

Putusan Nomor 111/ B /PK/PJK/2014Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a residentof one of the Contracting States for the use of, or the fight to use, industrial,commercial or scientific equipment, but not including ships, aircraft or containersthe income from which is exempt from tax by the other Contracting State underArticle 9 (Shipping

Ownership is merely formal, if the owner is fettered in regard toboth aspects either in or in fact On the other hand, recourse to the25treaty is justified 1.e. is not improper if he who is entitled under theprivate law is five to wield at least one of the powers referred to.Hence, the beneficial owner is he who free to decide (1) whether ornot the capital or other assets should be used or made available foruse by others or (2) on how the yields therefrom should be used or (3)bot;3 Pengertian yang

The term beneficial ownership is often used in contrast tolegal ownership, where ownership rights are split, the latterreferring to the more formal attributes such as registration,etc. (IBFD International Tax Glossary);16.Bahwa dengan demikian dapat disimpulkan bahwa Dupoer Finance, B.V.bukanlah Beneficial Owner dari penghasilan bunga tersebut.

TRADE AREA, disebutkanRule 2:e The Certificate of Origin (Form E) shall be issued by the Issuing Authorities of the exRule 3 (a):e A Party shall inform all the other Parties of the names and addresses of its ressignatures and specimen of official seals, and correction stamps, if any, used by its IssRule 18 (a):a.

Putusan Nomor 4/Pat.G/2022/P TA.Pdgyang selanjutnya diambil alin oleh Majelis Hakim Tingkat Banding menjadialasan pertimbangan hukumnya sendiri, sebagai berikut :ooze gil slisdl G placas Gar GMb plas pSLwVI Lisl 299Tlo jl alos JI ques Gurg Ghe Va alos gerd eau rn lyJlasl coy cobb ello lias used Qoauwh gryArtinya: Islam memilih lembaga Thalag/cerai ketika rumah tangga sudahdianggap goncang serta dianggap sudah tidak bermanfaat laginasehat, demikian pula upaya perdamaian dan hubungan suami isterimenjadi

Hal inidinyatakan dalam paragraf 6 dan 7 Bagian Pengantar (Preface) dariOECD Guidelines sebagai berikut :As applied to MNEs, these two bases, often used in conjunction,generally treat each enterprise within the MNE group as a separateentity. OECD member countries have chosen this separate entityapproach as the most reasonable means for achieving equitableresults and minimising the risk of unrelieved double taxation.

Hal inidinyatakan dalam beberapa Paragraf OECD Guidelines berikut:Paragraph 5 Pembukaan (Preface)beeeeeees As applied to MNEs, these two bases residencebased or sourcebased tax systems, often used in conjunction, generally treat eachenterprise within the MNE group as a separate entity. OECD membercountries have chosen this separate entity approach as the mostreasonable means for achieving equitable results and minimising the riskof unrelieved double taxation.

Thus each individual group member issubject to tax on the income arising to it (on residence or source basis).Paragraf 6 Bagian Pengantar (Preface)As applied to MNEs, these two bases, often used in conjunction, generallytreat each enterprise within the MNE group as a separate entity. OECDmember countries have chosen this separate entity approach as the mostreasonable means for achieving equitable results and minimising the riskof unrelieved double taxation.

sebesar Rp 1.297.404 merupakan pembayaran jasa (bukanmerupakan royalti) yang dilakukan di luar negeri;a.Pembayaran Royalti ke Master sebesar Rp 992.474.334,00Bahwa Pemohon Banding tidak setuju sebagian dengan koreksi objekPajak Penghasilan Pasal 26 atas pembayaran ke Master CardInternasional, yaitu sebesar Rp 992.474.334,00 dengan penjelasansebagai berikut:Bahwa Pasal 13 ayat 3a Persetujuaan Penghindaran Pajak Berganda(P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used

in this Article means payments of any kindmade as consideration for the use of or the right to use, copyrights ofliterary, artistic, or scientific works (including copyrights of motionpictures and films, tapes or other means of reproduction used for radioor television broadcasting), patents, designs, models, plans, secretprocesses or formulas, trademarks, or for information concerningindustrial, commercial or scientific experience.

Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from tax bythe other Contracting State under Article 9 (Shipping and Air Transport)"Bahwa Pasal

tanggal 16 September 2013 terkait denganuraian barang yang tidak memenuhi Rule 4 Overleaf Notes ASEANChina FTA OCP dan Surat dariGuangdong EntryExit Inspection and Quarantine Bureau of The Peoples Republic of China nomor44000013823 tanggal 4 April 2014;bahwa Surat dari Guangdong EntryExit Inspection and Quarantine Bureau of The Peoples Republic ofChina nomor 44000013823 tanggal 4 April 2014 yang menunjuk pada Form E Nomor1344018006588053 menyatakan : In the manufacture of the goods, all the materials used

Amongst the various fumigants(solid, liquid and gaseous) that have been used over the last 70 years or so,the main fumigant now in use is methyl bromide (CHs3Br).

., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8) Other footwear specially designed to protect against oil, grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.The term outer sole as used in headings 64.01 to 64.05 means that part ootwear(other than an attached heel)

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin , 4 single piece of material is used to form the sole andcither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the u shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

., bedroom slippers).Fy Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.C3 Other footwear specially designed to protect against oil, grease, chemicals or cold.Co Overshoes wom over other footwear; im some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once. Halaman 10 dari 34 halaman.

Putusan Nomor 4137/B/PK/Pjk/2019(C) The term outer sole as used in headings 64,01 to 64,05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground, Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

However, in certain footwear with plastic vauided: soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Paragraf 9"The requirement of beneficial ownership wasintroduced in paragraph 2 of Article 11 to clarifythe meaning of the words "paid to a resident" asthey are used in paragraph 1 of the Article. Itmakes plain that the State of source is notobliged to give up taxing rights over interestincome merely because that income wasHalaman 19 dari 35 halaman. Putusan Nomor 318/B/PK/PJK/2017immediately received by a resident of a Statewith which the State of source had concluded aconvention.

The first isthe right to decide whether or not a yield should berealized i.e., whether the capital or assets shouldbe used or made available for use the second isthe right to dispose of the yield. Ownership is merelyformal, if the owner is fettered in regard to bothaspects either in or in fact. On the other hand,recourse to the treaty is justified i.e. is not improper if he who is entitled under the private law is free towield at least one of the powers referred to.

Hence,the "beneficial owner" is he who free to decide (1)whether or not the capital or other assets should beused or made available for use by others or (2) onhow the yields therefrom should be used or (3) both;Bahwa dari tulisan Vogel tersebut dapatdisampaikan bahwa manfaat P3B tidak dapatdiberikan hanya dengan mengacu' kepadakepemilikan formal dari penghasilan dividen, bunga,dan royalti, namun manfaat P3B harus diberikankepada pemilik yang sebenarnya dari penghasilanHalaman 22 dari 35 halaman.

plas pw VI Ls 2959Las eas 20s ols cr 95 blo o plosasSfoline ghoiawVl oY 795 HE Yo by 9201ia9 used youd garg jl asi le oSouAJlasJI coy oLL llsIslam memilih lembaga talak/cerai ketika rumah tangga sudah dianggapgoncang serta dianggap sudah tidak bermanfaat laginasehat/perdamaian dan hubungan suami isteri menjadi tanpa ruh(hampa), sebab meneruskan perkawinan berarti menghukum salah satusuami isteri dengan penjara yang berkepanjangan.

. , for information concerningindustrial, commercial or scientific experience are used ini the context of the transferof certain information that has not been patented and does not generally fall whitinother categories of intellectual property rights, it generally corresponds to undivulgedinformation of an industrial, commercial, scientific nature orising from previousexperience, wich has practical application in the operation of on enterprice and fromthe disclosure of wich an economic benefit can

., whetherthe capital or assets should he used or made available for use the second is the right to dispose of the yield. Ownership ismerely formal, if the owner is fettered in regard to both aspectseither in or in fact On the other hand, recourse to the treaty isHalaman 43 dari 68 halaman. Putusan Nomor 1734/B/PK/PJK/2016Justifiedi.e. is not improperif he who its entitled under theprivate law is five to wield at least one of the powers referredto.

Hence, the "beneficial owner" is he who free to decide (1)whether or not the capital or other assets should be used ormade available for use by others or (2) on how the yieldstherefrom should be used or (3) both";c. OECD Tax Glossary dan IBFD International Tax Glossary,A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name.

Oftenimportant in tax treaties, as a resident of a tax treaty partnermay be denied the benefits of certain reduced withholding taxrates if the beneficial owner of the dividends etc. is resident of athird country (OECD Tax Glossary);The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referringto the more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);4.17.

Putusan Nomor 1734/B/PK/PJK/2016Hence, the "beneficial owner" is he who free to decide (1) whether ornot the capital or other assets should be used or made available foruse by others or (2) on how the yields therefrom should be used or (3)both";Dari tulisan Vogel tersebut dapat dijelaskan bahwa manfaat P3B tidakdapat diberikan hanya dengan mengacu kepada kepemilikan formaldari penghasilan dividen, bunga, dan royalti, namun manfaat P3Bharus diberikan kepada pemilik yang sebenarnya dari penghasilandimaksud

., whether the capital or assets shouldhe used or made available for use the second is the right toHalaman 21 dari 30 halaman. Putusan Nomor 275/B/PK/PJK/2013dispose of the yield. Ownership is merely formal, if the owner isfettered in regard to both aspects either in or in fact On the otherhand, recourse to the treaty is justified .e. is not improper if hewho is entitled under the private law is five to wield at least one ofthe powers referred to.

Hence, the "beneficial owner" is he who freeto decide (1) whether or not the capital or other assets should beused or made available for use by others or (2) on how the yieldstherefrom should be used or (3) both."15..3 Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,a. A person who enjoys the real benefits of ownership, even thoughthe title to the property is in another name.

The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring tothe more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);16. Bahwa dengan demikian dapat disimpulkan bahwa Dupoer Finance, B.V.bukanlah Beneficial Owner dari penghasilan bunga tersebut. Bahwakesimpulan ini sejalan dengan berbagai pengertian Beneficial Ownerdiatas;17.

ueIeNnsasiag Suyes eAuueBuersjey uep uipues eAuuejeyyfued uep uesefuepuedBde Vd/9L0%/d WPd/tO JOWON UedejoUed OF Hep 6 IPHnjueqg ip uep ejobbuy wiyey esed yao uipeyip ueBuep jnqasie syefeyy enjeyyajo winuun ynjuN eynqie Suepis weep eBn ny wey eped ueyeoegip jngesieuedejauag ejobbuy wiyey 1eBeqas BursewBuisew H's seoupuy jemiuyeyep TH'S snepay qiNZ syaleyy enjoy ieBeges bys Zy seu weyyajo yeAuliH LepL Jluyy inigey oO je66ue, uebuep uejedepieq iyeseW 910Zuenuer og je6Gue; ngey wey eped ueresebued used

ukuran sedang warna hitam orange;satu) buah baskom bening warna biru;satu) bilah pisau stainless steel bergagang warna hijau merk Oxone;satu) helai baju kaos berkerah merk Obrien warna abuabu;))))))satu) buah gayung warna orange;))))satu) helai celana panjang bahan jeans warna biru merk Ds Quared;))1)1)113) 114) 115) 116) 117) 118)19)((((satu) helai serbet bermotif kotakkotak warna hitam putih;(((1 (satu) helai baju kaos warna pink;20) 1(satu) helai celana jeans lakilaki warna biru dongker merk Used

Oleh karena itu tujuan perkawinandikehendaki sebagaimana firman Allah SWT dalam Al Quran surat Ar Ruumayat 21 yang berbunyi sebagai berikut:= w = = ~ < =Lg Used S551 Bhd 33 oS BIE S1 aul S05w e dee aioe esilertlEI IS a 6 1 45355 8353 Sty JaseMe TKO9 X80Artinya: Dan di antara tandatanda kekuasaanNya alah dlamenciptakan untukmu istriistr dari jenismu sendin, Supayakamu cenderung dan merasa tenteram kepadanya, dandijadikanNya diantaramu rasa kasih dan sayang.Sesungguhnya pada yang demikian itu benarbenar

The Licensor has developed, has the right to or is the beneficial owner of asubstantial body of technical information and the Proprietary Marks relating to themanufacture, distribution, marketing and/or commercial operation of products andservices used in the oil and gas, petrochemical, environmental and ancillarybusinesses,B.

There used to be some uncertainty aboutHalaman 124 dari 233 halaman. Putusan Nomor 377/B/PK/PJK/2015the notion of cost in the past, i.e. whether it includedboth the cost of goods sold and operating expenses orJust the cost of goods sold.

Thus,the Vietnamese cost plus method is considered as a partof the comparable profit method where the costbasedindicator is used. As there is a general lack of reliableinformation on the application of the CUP method, thismethod (markup on total costs) based on panAsiancomparables is useful in practice in Vietnam.

Infact, then, in many cases where costplus (as applied todirect costs) and resale minus are the default methods,for practical purposes it is TNMM that is used both bytaxpayers and by Inland Revenue. (Bukti PK46)Terjemahannya:Halaman 128 dari 233 halaman.

Sumber literaturnyaadalah sebagai berikut:1.United Nations Transfer pricing Manual (UN TP Manual)2013 Paragraf 10.3.5.5.Contract manufacturing is one of the most commonforms of manufacturing used by MNEs in China,particularly dealing with manufacturing products forexport. In evaluating a contract manufacturer's return,the TNMM its often used as the transfer pricing methodwith the FCMU (Full Cost MarkUp) being the mostcommonly used profit level indicator.

In many cases, the costbase used closely resembles the total cost and themethodology used is therefore not very different from aTNMM approach (such as a total cost plus). (Bukti PK49)Terjemahannya:Metode ini umumnya digunakan untuk transaksi jasa,produksi dan manufaktur.