Putusan Nomor 659 K/Pid.Sus/2018 3 (tiga) lembar foto copy yang telah dilegalisir Surat ListNumber Of Seal Used Number Order 2016099.KP tanggal 29Agustus 2016; 1 (satu) lembar foto copy yang telah dilegalisir Surat Weight OfSeed Boxes Order ID: 2016099 tanggal 29 Agustus 2016; 1 (satu) lembar foto copy yang telah dilegalisir SuratKeterangan Pemeriksaan Kecambah Kelapa Sawit Nomor :172/SKPKSS/UPTDPBP/VIII/2016 tanggal 29 Agustus 2016; 1 (satu) lembar foto copy yang telah dilegalisir blangkoSertifikat

Putusan Nomor 659 K/Pid.Sus/2018 1 (satu) lembar foto copy yang telah dilegalisir SuratPengiriman Kecambah Nomor : 2019/SSGU/KP/08/2016 tanggal29 Agustus 2016; 2 (dua) lembar foto copy yang telah dilegalisir Surat DaftarPacking List Number Order 2016099.KP tanggal 29 Agustus2016; 3 (tiga) lembar foto copy yang telah dilegalisir Surat ListNumber Of Seal Used Number Order 2016099.KP tanggal 29Agustus 2016; 1 (satu) lembar foto copy yang telah dilegalisir Surat Weight OfSeed Boxes Order ID: 2016099

disebutkan Rule"A Party shall inform all the other parties of the names and addresses of its respectiveIssuing Authorities and shall provide specimen signatures and specimen of official seals,andcorrection stamps,ifany,used by its Issuing Authorities",,Bahwa berdasarkanRevised Operational Certification Procedures For The Rules of Originof The ASEANChina Free Trade Areadisebutkan pada Rule18The Customs Authority of the importing party may request a retroactive check at randomand/or when it has reasonable

Reg: 6032966642625367 an.Afriandi sebagai alat yang digunakan melalui internet, dengan menggunakanhand phone merek Vivo warna hitam yang terhubung ke internet, membukagoogle, pengisian link 98 toto di website kemudian login, setelah data selesaioperator judi online mengirimkan used id dan password, kemudian pengisiandeposit saldo kredit pemain dengan menggunakan rekening Bank Mandiri dansdra terdakwa pertama mengirim Rp 50.000, kKemudian operator judi onlienwecat untuk bergabung permainan judi toto

Afriandi sebagai alat yang digunakan melalui internet,dengan menggunakan hand phone merek Vivo warna hitam yang terhubung keinternet, membuka google, pengisian link 98 toto di website kemudian login, setelahdata selesai operator judi online mengirimkan used id dan password, kemudianpengisian deposit saldo kredit pemain dengan menggunakan rekening Bank Mandiridan sdra terdakwa pertama mengirim Rp 50.000, kemudian operator judi onlienwecat untuk bergabung permainan judi toto gelap dan pilih jenis toto

transfer diaturdi dalam Paragraf Pertama Schedule FEES AND PAYMENTSPART Il Multiple Jurisdiction License Revenue (Article2.8.A) dari Perjanjian Distribusi (selanjutnya disebut"Schedule Part II") yang menyatakan sebagaiberikutPART Multiple Jurisdiction license Revenue (Article 2.8.A)For sublicenses granted by OIC or a Member of theOracle Group, unlessotherwise agreed, sublicense revenue shall be earnedfifty percent (50%)by the Member of the Oracle Group in whose Territorythe Program isinstalled or used

Nomor91/B/PK/PJK/201020Revenue shall not be earned by any Member of theOracle Group who is made party to the contract solelyas a matter of convenience to the Sublicensee ;For sublicenses granted through a Corporate Account,the sublicenserevenue shall be earned as agreed, or in the absenceof an agreement, one hundred percent (100%) by theMember of the Oracle Group in whose Territory theProgram is installed or used, and zero percent (0%) bythe Member of the Oracle Group who is responsible formanaging

to time ;For sublicenses granted through a designated GlobalAccount, thesublicense revenue shall be earned as agreed, or inthe absence of anagreement, one hundred percent (100%) by the Member ofthe OracleGroup who is responsible for managing the relationshipwith the GlobalAccount, normally the Member of the Oracle Group whois a party to thecontract with the Global Account granting thesublicense, and zero percent (0%) by the Member of theOracle Group in whose territory the Program isinstalled or used

Global Account shall mean thosemultiple Jurisdiction strategic agreements sodesignated by an Executive Vice President at thebeginning of the fiscal year and included in theGlobal Accounts list ;For sublicenses granted through a Subdistributor otherthan a CorporateAccount or Global Account, the sublicense revenueshall be earned asagreed, or in the absence of an agreement, seventyfive percent (75%) by the Member of the Oracle Groupin whose Territory the Program is installed or used,and twentyfive percent

2014, 05.04);bahwa terkait dengan nilai harta tak berwujud, OECD Transfer Pricing Guidelinespada Para. 6.27 memuat :In assessing whether the conditions of a transaction involving intangible propertyreflect arms length transactions, the amount, nature, and incidence of the costsincurred in developing or maintaining the intangible property might be examined asan aid to determining comparability or possibly relative value of the contributions ofeach party, particularly where a profit split method is used

A clearing house reduces the settlementrisks by netting offsetting transactions between multiple counterparties, by requiringcollateral deposits (also called "Margin deposits"), by providing independentvaluation of trades and collateral, by monitoring the credit worthiness of the clearingfirms, and in many cases, by providing a guarantee fund that can be used to coverlosses that exceed a defaulting clearing firm's collateral on deposit.bahwa cara kerja Clearing House secara singkat adalah :The trades

The term "Beneficial Owner " isnot used in a narrow technical sense, rather, it should be understoodin its context and in light of the object and purposes of theConvention, including avoiding double taxation and the prevention offiscal evasion and avoidance ;b.

Commentary on Article 11 Paragraph 17Any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8. 2.

The first is the right to decide whether or not a yieldshould he realized .e., whether the capital or assets should he used ormade available for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isJustified i.e. is not improper if he who is entitled under the privatelaw is five to wield at least one of the powers referred to.

Hence, the"Beneficial Owner" is he who free to decide (1) whether or not thecapital or other assets should be used or made available for use byothers or (2) on how the yields therefrom should be used or (3) both.Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,1. A person who enjoys the real benefits of ownership, even though thetitle 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 to themore formal attributes such as registration, etc. (IBFD InternationalTax Glossary);9.

., 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.Halaman 8 dari 38 halaman.

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., 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

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., 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

(C)(D)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 megided: 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.

., 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.Halaman 10 dari 33 halaman.

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., 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

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., 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

(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 moulded 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 be shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Dasar Teori:Berdasarkan buku The Law Of Corporate Finance: GeneralPrinciples And EU Law Volume Ill : Funding, Exit, Takeovers byProfesor Preti Mantysaari hal 7071 (SpringerVerlag BerlinHeidelberg 2010)disebutkan bahwa:Cash pooling is form of cash management used by the parentcompany and its subsidiaries. The firm may prefer to introduce cashpooling for two main reasons. (1) The firm may want to reduce itsexternal financing needs and reduce its balance sheet.

Subaccounts are used for normal cashmanagement transactions and are actual bank accounts;lf the group has a Group Account, all subaccounts are bankbalances on the top account. When funds are paid in or withdrawnHalaman 8 dari 17 halaman. Putusan Nomor 1115/B/PK/PJK/2015from a subaccount, the total available balance on the top account isinstantly adjusted;The top account is normally held by the parent company or a grouptreasury company (master company).

Subaccounts are used for normal cashmanagement transactions and are actual bank accounts,Hal ini sesuai dengan penjelasan cash pooling oleh PemohonBanding sebagai berikut:PTKS Saldo Notional 700 , 800A B A400 200 600Bahwa terhadap saldo notional group, bank mandiri akanmemberikan bunga yang akan dibagikan kepada para anggota yangmemiliki saldo positif. Dan terhadap bunga simpanan ini BankMandiri akan memotong PPh Final sebesar 20%.

Adapun tugas, wewenang dantanggung jawab terdakwa adalah mengatur posisi barang di gudang berdasarkan FIFO(kode used by), dan pengelompokan produk (food & non food) serta menjagakeamanan barang di gudang dan menjaga kebersihan gudang. Terdakwa bertanggungjawab kepada supervisor yaitu saksi HARRY SUGIANTO. Bermula pada hari senintanggal 08 Oktober 2012 terdakwa mulai bekerja di SP Tongas.

Probolinggoterhitung mulai tanggal 11 Oktober 2012 ;e Bahwa gaji terdakwa perbulan adalah Rp. 2.090.662, (per April 2013);e Bahwa tugas, wewenang dan tanggung jawab terdakwa adalah mengaturposisi barangdi gudang berdasarkan FIFO (kode used by), danpengelompokan produk (food & non food)serta menjaga keamanan barang digudang dan menjaga kebersihan gudang.

Probolinggoterhitung mulai tanggal 11 Oktober 2012 ;e Bahwa benar gaji terdakwa perbulan adalah Rp. 2.090.662, (per April 2013);e Bahwa benar tugas, wewenang dan tanggung jawab terdakwa adalahmengatur posisi barangdi gudang berdasarkan FIFO (kode used by), danpengelompokan produk (food & non food)serta menjaga keamanan barang digudang dan menjaga kebersihan gudang.

Gaji terdakwa perbulan adalah Rp.2.090.662, (per April 2013);Menimbang, bahwa benar tugas, wewenang dan tanggung jawab terdakwaadalah mengatur posisi barangdi gudang berdasarkan FIFO (kode used by), danpengelompokan produk (food & non food)serta menjaga keamanan barang di gudangdan menjaga kebersihan gudang.

1. Mengabulkan gugatan Penggugat;
2. Menjatuhkan talak satu ba'in shughra Tergugat (Dede Koswara bin Used Lana) terhadap Penggugat (Elfitria binti Taharuddin)
3. Menetapkan anak yang bernama Shendi Aditya Pratama laki-laki, lahir tanggal 03 Juni 2004 berada di bawah pengasuhan (hadlanah) Penggugat;
4. Menghukum Tergugat untuk membayar kepada Penggugat nafkah untuk 1 (satu) orang anak yang bernama Shendi Aditya Pratama

Milik saksi MUHAMMAD EFENDISINAGA (suami saksi EMI YANA)di peroleh atau dimiliki dengan carakridit atau menjadi konsumen PT.Mega Auto Finance / PT.MegaCentral Finance Medaan USED CAR dan BPKBAsli di simpan diPT.Mega Auto Finance/PT.Mega Central Finance Medaan USED CAR; Bahwa terhadap perbuatan dan tindakan yang terdakwa YUDIWINANDA SIREGAR Als YUDI atas kesadarannya serta bertentangandengan kepatutan dalam pergaulan masyarakat dan bertentanganatas tidak beriringannya Hak dan Kewajiban yang dilakukanterdakwa

Milik saksi MUHAMMADEFENDI SINAGA (suami saksi EMI YANAJdi peroleh atau dimilikidengan cara kridit atau menjadi konsumen PT.Mega Auto Finance /PT.Mega Central Finance Medaan USED CAR dan BPKB Asli disimpan di PT.Mega Auto Finance/ PT.Mega Central Finance MedaanUSED CAR; Bahwa terhadap perbuatan dan tindakan yang terdakwa YUDIWINANDA SIREGAR Als YUDI atas kesadarannya serta bertentangandengan kepatutan dalam pergaulan masyarakat dan bertentanganatas tidak beriringannya Hak dan Kewajiban yang dilakukanterdakwa

Instrumentasi/P&D, Daftar Peralatan & Data Sheet serta Penataan KiSecara Umum;Bagan Organisasi & Daftar Tenaga Kerja Asing (c/w CW), termasuk WBS, Badan Orgardan Petugas Utama;Membuat Rencana Qa/QC;Membuat Analisa PreHazop;Membuat Analisa Resiko Proyek;Membuat Jadwal Proyek, termasuk Bar Chat dan Jalur Kritis;Menyediakan Daftar Peralatan;Menyediakan perkiraan biaya konstruksiNSPARAMS &bahwa sesuai dengan Article 12, P3B IndonesiaKorea disebutkan definisi dari royalti yaitu, The term "royalties" as used

(http://www.businessdictionary.com/)Intermediate goods or producer goods or semifinished products are goods used as inputs in theproduction of other goods, such as partly finished goods. Also, they are goods used in production of finalgoods.1 A firm may make and then use intermediate goods, or make and then sell, or buy then use them.In the production process, intermediate goods either become part of the final product, or are changedbeyond recognition in the process.

And Quarantine Bureu The Peoples Republic of China dengan surat Nomor:S1844/WBC.10/KPP.MP.01/2013 tanggal 27 Februari 2013 dan pihak Ningbo Entry Exit InspectionAnd Quarantine Bureu The Peoples Republic of China sudah menjawab konfirmasi dari Terbandingdengan surat tanggal 10 April 2013 yang menyatakan bahwa Form E Nomor: E133800038990002benar diterbitkan oleh Ningbo Entry Exit Inspection And Quarantine Bureu The Peoples Republic ofChina dan menyebutkan In the manufacture of goos, all materials used

Initially wrought iron wires were used,but today steel is the main material used for wire ropes;bahwa berdasarkan data dari Catalogue 2010 Elevator Ropes dari BRUGG Lifting danCatatan Penjelasan Tambahan (Supplementary Explanatory Notes) Bab 73, makabarang yang diimpor merupakan tali kawat baja dengan 9 pilinan (Strands) dengandiameter 11mm dan 16mm (termasuk dalam jenis non rotating wire ropes);bahwa dengan demikian Majelis mengidentifikasi barang yang diberitahukan dalamPIB Nomor: 271152 tanggal

The term"Beneficial Owner " is not used in a narrow technical sense,rather, it should be understood in its context and in light of theobject and purposes of the Convention, including avoidingdouble taxation and the prevention of fiscal evasion andavoidance ;.

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh

The first is the right to decidewhether or not a yield should he realized i.e., whether the capitalor assets should he used or made available for use the secondis the right to dispose of the yield. Ownership is merely formal, ifthe owner is fettered in regard to both aspects either in or in factOn the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five towield at least one of the powers referred to.

Hence, the "BeneficialOwner" is he who free to decide (1) whether or not the capital orother assets should be used or made available for use by others or(2) on how the yields therefrom should be used or (3) both.Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,1. A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name.

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);9.

., 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.Halaman 11 dari 30 halaman.

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., 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

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., 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

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the preaconstituent 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 enoalded voles 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 u per shall be considered to be thatportion of the shoe which covers the sides and top of the Foot.

OECD Model, mengingat Belanda adalah anggota OECD dantunduk pada OECD model;Berdasarkan commentary dari Pasal 11 OECD Model TaxConvention on Income and on Capital July 2005, antara lain diatursebagai berikut:1) Paragraf 9:"The requirement of beneficial ownership was introduced inparagraph 2 of Article 11 to clarify the meaning of the words"paid to a resident" as they are used in paragraph 1 of theArticle.

Theterm "beneficial owner" is not used in a narrow technicalsense, rather, it should be understood in its context and in lightof the object and purposes of the Convention, includingavoiding double taxation and the prevention of fiscal evasionand avoidance";Paragraf 10:"Relief or exemption in respect of an item of income is grantedby the State of source to a resident of the other ContractingState to avoid in whole or in part the double taxation that wouldotherwise arise from the concurrent taxation

Putusan Nomor 306/B/PK/PJK/2017or assets should be used or made available for use the second isthe right to dispose of the yield. Ownership is merely formal, if theowner is fettered in regard to both aspects either in or in fact. Onthe other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is free to wieldat least one of the powers referred to.

Hence, the "beneficialowner" is he who free to decide (1) whether or not the capital orother assets should be used or made available for use by others or(2) on how the yields therefrom should be used or (3) both;Bahwa dari tulisan vogel tersebut dapat disampaikan bahwamanfaat P3B tidak dapat diberikan hanya dengan mengacukepada kepemilikan formal dari penghasilan dividen, bunga, danroyalti, namun manfaat P3B harus diberikan kepada pemilik yangsebenarnya dari penghasilan dimaksud.

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