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Urut Berdasarkan
 
Register : 27-12-2012 — Putus : 12-12-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT-49283/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
10721
  • The Party shall inform all the other Parties of the names and addresses of their reGovernment authorities issuing the Certificate or Origin and shall provide s,signatures and specimen or official seats used by their said Government authoritieb. The above information and specimens shall be provided to every Party to the Agand a copy furnished to the ASEAN Secretariat.
    Any change in names, addreofficial seals shall be promptly informed in the same manner;ii. bahwa pada Rule 18 butir a, disebutkan bahwa apabila terdapat keraguan yang be(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retcheck dan menunda pemberlakukan preferential tart sampai diterimanya hasil korsebagaimana kutipan berikut:Rule 16a.
Putus : 31-05-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 43/B/PK/PJK/2008
Tanggal 31 Mei 2010 —
3111 Berkekuatan Hukum Tetap
  • frominception (January 1993) through August 2002 in theamount of US$ 121,849,538.59 including financing costof US prime rate plus 2% applied to any remainingbalance after the initial seven (7) year period fromJanuary 1993 to Desember 1999 computed on a monthlybasis as per the enclose.We also would like to put your attention that sincethe entire Toll Fee payment has been completed inAugust 2002, therefore the Paying Agent Agreement(IAPA) in accordance with Article 8 of the Payingagent Agreement shall
    Recovery Of Project Development CostFor the purpose of full recovery of ProjectDevelopment Cost, Toll Fee shall be Payablemonthly by KE5 Paying Agent from the dateof first delivery of gas to PLN throughoutthe duration of the Operation Period untilreceipt of the total compensation of US$115,920,000 to GUF for financing of theProject. Such commencement of delivery ofgas to PLN shall not be reasonably delay.The schedule for supply of projected totalHal. 16 dari 26 hal.Put.
    No.43/B/PK/PJK/2008.volume of gas shall be as below Year of supply MMSCF per year1990 (part) (or as described below)199 14,0001992 14,0001993 14,0001994 14,0001995 14,0001996 14,0001997 (part) 14,000 minus (1990amount )Total : 100,800 MMSCF Supply of gas during 1990 will depend on theactual date of first delivery and any shortfall insupply of gas in 1990 will be supplied in 1997.In case the Toll Fee actually paid to GUF by theend of the seventh (7th) year of Operation Periodis less than US$ 115,920,000
    No.43/B/PK/PJK/2008.menggunakan fasilitas pipa gas tersebut dalamrangka menyalurkan gas (Gas Handling) kepada PLN.Hal ini juga dapat dilihat dari bukti buktisebagai berikute Pasal 8 Basic Term dari KE5Paying Agent Agreement tanggal 1Pebruari 1989 antara Pertamina danKodeco Energy Co, Ltd dan NorthseaServices Limited dan BDN (BuktiUtama PK9), yang menyatakanThis Agreement shall become effective whensigned by the parties and shall remain in fullforce and effect for a period from the date offirst delivery
    Fasilitas pipa gas adalahmilik Kodeco selama 7tahun yang nantinya akandiserahkan kepadaPertamina.Fasilitas Pipa Gas bukan milikKodeco dengan mengacu kepdaketentuan Section Xx dariPSC/TAC (Bukti Utama PK7) /(Bukti Utama PK8), sebagaiberikutEquipment Purchased byParties pursuant to theProgram becomes the property ofPertamina (in case of import,when landed at the Indonesian ports of import) and will beused in Petroleum Operationhereunder.Hal ini jugadengan PerjanjianUtama PK1), yaituRecitals yangbahwaGUF shall
Register : 15-04-2019 — Putus : 12-06-2019 — Upload : 13-06-2019
Putusan PT JAKARTA Nomor 262/PDT/2019/PT DKI
Tanggal 12 Juni 2019 — Pembanding/Penggugat : PT Catur Jaya
Terbanding/Tergugat : CARLSON HOTELS ASIA PACIFIC PTY LIMITED CARLSON
938713
  • Any award rendered by the arbitration tribunal shall befinal and binding upon each party.
    The arbitration hearing shall take place inSingapore.Terjemahan resmi Bahasa Indonesia:(b) Tunduk pada ayat (a) di atas, Semuasengketa, tuntutan ataukontroversi yang timbul dari atau sehubungan dengan Perjanjian ini antaraparapihak akan diajukan kepada danakhirnyadiselesaikan melaluiarbitrase sesuai dengan Aturan Arbitrase dari Singapore InternationalArbitration Centre (SIAC) yang berlaku di awal arbitrase dan akandilaksanakan oleh organisasi itu.
    Arbitration Centre (SIAC) that are in force at the beginning ofthe arbitration and shall be administered by that organization.
    Any awardrendered by the arbitration tribunal shall be final and binding upon eachparty.
    Any awardrendered by the arbitral tribunal shall be final and binding upon each party.The arbitration hearing shall take place in Singapore.Terjemahan resmi Bahasa Indonesia:(b) Kecuali sebagaimana dinyatakan dalam Bagian 21.2, semua sengketa,tuntutanataukontroversi yang timbul dari atausehubungan denganPerjanjian ini yang tidak dapat diselesaikan oleh para pihak dan salah satupihakberkeinginan untuk melanjutkannya, akan diajukankepadadanakhirnya diselesaikan melalui arbitrase sesuai dengan Aturan
Register : 25-03-2013 — Putus : 09-01-2014 — Upload : 15-12-2014
Putusan PN JAKARTA PUSAT Nomor 131/Pdt.G/2013/PN.JKT.PST
Tanggal 9 Januari 2014 —
5823
  • Klausula yang relevan dengan gugatan ini yang terdapat dalamkedua Kontrak tersebut adalah bahwa apabila terjadi / timbuldemurrage atau biaya waktu tunggu kapal di pelabuhan muatsebagai akibat keterlambatan pihak penjual menyiapkan barang,maka pihak penjual (dalam hal ini TURUT TERGUGAT) yang harusmenanggung biaya tersebut, sebagaimana dimaksud dalam Pasal 8Kontrak 02 dan Kontrak 03.Pasal 8.07 Kontrak 02 berbunyi:"in the event that the Seller fails to meet the guaranteed averageloading rate, the Seller shall
    Inthe event that the seller loads the Shipment at a rate in excess ofHalaman 5 dari 32 Putusan No.131/Pdt.G/2013/PN.JKT.PSTthe guaranteed loading rate, the Buyer shall reimburse the Seller fordespatch. The rate of demurrage and despatch shall be advised bythe Buyer at the time of vessel nomination.
    Biaya waktutunggu kapal dan kelebihan pengiriman harus disampaikan olehpihak Pembeli pada saat memberikan informasi mengenai nominasiPasal 8.07 Kontrak 03 berbuny)i:"""in the event that the seller fails to meet the guaranteed averageloading rate, the Seller shall reimburse the Buyer for demurrage. Inthe event that the seller loads the Shipment at a rate in excess ofthe guaranteed loading rate, the Buyer shall reimburse the Seller fordespatch.
    The rate of demurrage and despatch shall be advised bythe Buyer at the time of vessel nomination. "Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi ratarata jumlah kemampuan peralatan kapal untuk memuat barang(batubara) sebagaimana yang diperjanjikan, maka pihak Penjualharus memberikan penggantian kepada pihak Pembeli atastimbulnya biaya tunggu kapal.
Putus : 20-07-2016 — Upload : 13-09-2016
Putusan MAHKAMAH AGUNG Nomor 487/B/PK/PJK/2016
Tanggal 20 Juli 2016 — DIREKTUR JENDERAL PAJAK vs. PT. LATEXCO INDONESIA
3833 Berkekuatan Hukum Tetap
  • Perjanjian Penghindaran Pengenaan Pajak Berganda antara PemerintahRepublik Indonesia dan Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch
    persons are acting in the ordinary course of their businessPasal 10:Dividends paid by a company which is a resident of a Contracting State toa resident of the other Contracting State may be taxed in that other State.However, such dividends may be taxed in the Contracting State of whichthe company paying the dividends is a resident, and according to the lawof that State, but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed:10% of the gross amount of the
    dividends if the recipient is a companywhich owns directly at least 25% of the capital of the company paying thedividends;15% of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations.The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid.The term "dividends" as used in this Article means income from
    Both parties undertake toexercise the obligations arising under this agreement in good faith andfair dealing;Article 3 : Area and/or ClienteleThis agency agreement shall apply to the following area:Peoples Republic Of China, Hongkong, Macao, Taiwan, Korea, Japan,Vietnam, Laos, Cambodia, Myanmar, Singapore, Malaysia, Thailand,Philippines, Indonesia, India, Srilanka, Pakistan, Australia and NewZealand. Other Countries can be included upon agreement of LID;Article 12 : Fees1.
    Bahwa berdasarkan ketentuan Pasal 10 butir 2 huruf b PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Singapura antaralain diatur :However, such dividends may be taxed in the Contracting State of whichthe company paying the dividends is a resident, and according to the lawof that State, but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed 15% of the gross amount of thedividends in all other cases.Bahwa dividen dapat dikenakan pajak di Indonesia
Register : 13-01-2017 — Putus : 21-02-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 229 B/PK/PJK/2017
Tanggal 21 Februari 2017 — DIREKTUR JENDERAL PAJAK VS PT. MUKUNI INDONESIA;
3517 Berkekuatan Hukum Tetap
  • Putusan Nomor 229/B/PK/PJK/2017exclusive right to export the product subject to Mikuni's priorwritten approval;Article 6 Compensation and Payment1) Licensee shall pay to Mikuni the follOWing compensation asa consideration for the licensing, knowhow, patents andother information supllied to Licensee under Article.a)b)2)3)Initial Payment:schedule A VM type carburetor:Mother die VM17SH150: set J 15,000,000.00 paymentdue date: end of May 2007 VM17SH180: 1 set J15,000,000.00 payment due date: end of May
    2007After conclusion of agreement, Mikuni will issue invoiceand Licensee shall upon receipt of an invoice from Mikuni,pay the amount by payment due date mentioned above.The period covered shall be 5 years;Running RoyaltyDuring the term of agreement, the running royaltyequivalent to 3% of the net selling prices of the productslisted on schedule 'A ' and B' manufactured and sold byLicensee as defined in 2) of this clause shall be paid byLicensee to Mikuni.
    Provided, however the products notmanufactured by Licensee and soled by pass trough salessystem shall be excluded.
    The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every
    Thepayment shall be made within 90 days after the last day ofeach semiannual business term.
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57673/PP/M.IA/16/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
17452
  • PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan
Register : 01-04-2013 — Putus : 30-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52208/PP/M.XVIIA/19/2014
Tanggal 30 April 2014 — Pemohon Banding dan Terbanding
12230
  • Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.
    The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D.e Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.
    Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.
    The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.
    Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related
Putus : 07-03-2017 — Upload : 20-09-2017
Putusan MAHKAMAH AGUNG Nomor 3370 K/Pdt/2016
Tanggal 7 Maret 2017 — ADE CHAERANI NUR SAFITRI vs. Perseroan Terbatas (PT) Bali Resort & Leisure (PT Bali Resort & Leisure Company),
146110 Berkekuatan Hukum Tetap
  • Nomor 3370 K/Pdt/201613.14.the President Directors of the Lessor and the Lessee within ninety (90) daysof either party requesting in writing a meeting to settle the relevant dispute,shall be submitted to binding arbitration in Singapore at the SingaporeInternational Arbitration Centre (SIAC) or elsewhere as agreed by the partiesunder the rules for arbitration of the SIAC in force at such time and ifaccordance with the provisions of this article 14.
    The arbitration panel shall consist of three (3) arbitrators, one (1)chosen by the complainant, one (1) chosen by the respondent and achairman chosen by the arbitrators named by the complainant and therespondent;The Parties expressly agree that:(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months afterthe date of commencement of the arbitration proceedings
    (beingthe date of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause topermit an extension of the time for completion;(6) the arbitrators shall only reach their decision by applying strictrules of law to the facts and shall not purport to resolve anydispute ex aequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall
    dispute or question the decisionof the arbitration tribunal before any judicial authority in theRepublic of Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with thearbitration.
    The fees and expenses of the arbitrating entity andother related expenses shall be borne by the losing Party unlessotherwise determined by the arbitrating entity;Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofHalaman 11 dari 38 hal. Put.
Register : 19-06-2017 — Putus : 02-10-2017 — Upload : 14-11-2017
Putusan PT JAKARTA Nomor 367/PDT/2017/PT.DKI
Tanggal 2 Oktober 2017 — PT.ADHI DAYA ENERGI >< PT.BUMI SUBSEA INDONESIA
5728
  • The services shall include any necessarypersonnel, equipments, tools and consumables required to perform thework in professionals and safe manner. All the reference data, drawingand project specifications are enclosed in this work order on separatesheets.Statement of Work:The work shall follow the relevan codes and standards including butlimited to the PT.
    Project deliverables shall beprepared in compliance with the Company's (in this matter, B.W.Offshore) specification once a task has been completed (page 7,paragraph 2);* ReferencesAll procedures, practices, and standards shall conform to theguidelines set by certification and regulation bodies and shall abide byall its requirements.
    Putusan No. 367/PDT/2017/PT.DKI.Prior to job commencement, all equipment shall be inspected andcalibrated. The equipment used for the WORK is categorized by task islisted, but not limited to, as below according to the standardrequirements of the Company in order to accommodate the completionof the WORK (page 9, point 4.1);* General Visual InspectionGeneral Visual Inspection shall be carried out by the ROV.
    Themethod used for this task shall utilize the ROV camera with regards tothe personnels experience in piloting and/or assessing the sitescondition.... (page 9, point 7.9.1);* Project PersonnelThe ROV Supervisor shall have all the qualifications andexperience of the ROV Pilot. In addition, the person shall be responsiblefor the general operation of the vehicle and directing the maintenance ofthe equipment spread.
    The person shall be in charge, and fullyresponsible for carrying out any inspection WORK specified by theCompary....The ROV Pilot shall be a trained ROV technical with theappropriate skills and experience at piloting the type of vehicle used andshall keep it operational and utilize it with all the expertise required toobtain optimum usefulness of its capabilities....
Register : 24-02-2012 — Putus : 31-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43070/PP/M.VII/19/2013
Tanggal 31 Januari 2013 — Pemohon Banding dan Terbanding
11326
  • CukaiNomor :SE16/BC/2010 tanggal 4 Agustus 2010, pada Angka 1 huruf menyebutkanThird Country Invoicing adalah invoice yang diterbitkan oleh perusahaan yangberlokasi di negaranegara anggota FTA atau negara bukan anggota FTA untukkepentingan perusahaan pengekspor yang berlokasi di negara anggota FTA.Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 416515 tanggal
    Offshore) Co Ltd 1703 AIA Tower, Ave Com De Macau,sehingga eksportirnya berada di Macao;bahwa nilai FOB pada Form E Nomor E114100101320462 tanggal 07 Oktober 201 1adalah USD 8162.40 berbeda dengan nilai FOB pada invoice yang dilampirkan,yaitu USD. 8166.96;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall
    The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the Customs Authority of theimporting Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;berdasarkan nomor urut 4540 Lampiran Il Peraturan Menteri Keuangan RepublikIndonesia Nomor
Register : 27-06-2013 — Putus : 24-11-2014 — Upload : 18-12-2015
Putusan PENGADILAN PAJAK Nomor Put.57654/PP/M.IA/13/2014
Tanggal 24 Nopember 2014 — Pemohon Banding dan Terbanding
22794
  • PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.
    theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall
    The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan
    penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:" The profits of an enterprise of a Contracting State shall
Register : 02-04-2018 — Putus : 13-06-2019 — Upload : 27-06-2019
Putusan PN TANGERANG Nomor 269/Pdt.G/2018/PN Tng
Tanggal 13 Juni 2019 — Penggugat:
PT. Abadi Adimulia
Tergugat:
1.PT. Unilever Indonesia, Tbk
2.Unilever Asia Private Limited
424107
  • Each CallOff shall in any event setout the quantity Called Off by the relevant Buyer, any special transportin instructions and the required delivery date. A CallOff shall besubmitted in accordance with any applicable DSA or UPC.
    Pasal 3.3 MPA selengkapnyamenyatakan:Pasal 3.3 MPA:20 The Supplier shall and shall procure that each member of theSupplier Group shall:(a) at all times remain solely responsible for qualityassurance with respect to all Materials but shall neverthelesscomply with any quality assurance procedures and requirementsspecified in this MPA or otherwise specified by UAPL from time totime; and ...Terjemahan oleh penerjemah tersumpah:3.3.
    and shall procure that each member of theSupplier Group shall:(b) take the steps necessary to implement any reasonablesuggestions made by UAPL or a Buyer, failing which UAPL shall havethe option to terminate this MPA in whole or in part; ..."
    Pasal 3.7 MPA menyatakan sebagai berikut:To ensure that the Supplier is complying with its obligations under thisMPA the Supplier shall and shall procure that each member of theSupplier Group shall:Halaman 101 dari 125 Hal. Putusan Nomor : 269/Pdt.G/2018/PN.Tng149.150.
    MPA menyatakan sebagaiberikut:7.2 Delivery of the Materials shall take place according to the termsspecified in the relevant Term Sheets and risk of loss shall pass to aBuyer upon delivery at the delivery address on the terms specified.
Putus : 04-12-2017 — Upload : 12-03-2018
Putusan MAHKAMAH AGUNG Nomor 2135 B/PK/PJK/2017
Tanggal 4 Desember 2017 — PT. BRIDGESTONE TIRE INDONESIA VS DIREKTUR JENDERAL PAJAK
7455 Berkekuatan Hukum Tetap
  • However, such royalties may also be taxed in theContracting State in which they arise, and according to thelaws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall notexceed 10 percent of the gross amount of the royalties.3.
    The provisions of paragraphs 1 and 2 shall not apply if thebeneficial owner of the royalties, being a resident of aContracting State, carries on business in the otherContracting State in which the royalties arise, through apermanent establishment situated therein, or perForms inthat other Contracting State independent personal servicesfrom a fixed base situated therein, and the right or propertyin respect of which the royalties are paid is effectivelyconnected with such permanent establishment or
    In such case, the provisions of Article 7 or Article 14,as the case may be, shall apply.Halaman 15 dari 23 halaman Putusan Nomor 2135/B/PK/PJK/20175. Royalties shall be deemed to arise in a Contracting Statewhen the payer is that Contracting State itself, a politicalsubdivision or a local authority thereof, or a resident of thatContracting State.
    Where, however, the person paying theroyalties, whether he is a resident of a Contracting State ornot, has in a Contracting State a permanent establishmentor a fixed base in connection with which the liability to paythe royalties was incurred, and such royalties are borne bysuch permanent establishment or fixed base, then suchroyalties shall be deemed to arise in the Contracting Statein which the permanent establishment or fixed base issituated.Where, by reason of a special relationship between thepayer
    and the beneficial owner or between both of them andsome other person, the amount of the royalties, havingregard to the use, right or inFormation for which they arepaid, exceeds the amount which would have been agreedupon by the payer and the beneficial owner in the absenceof such relationship, the provisions of this Article shall applyonly to the lastmentioned amount.
Putus : 22-11-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 1035 B/PK/PJK/2016
Tanggal 22 Nopember 2016 — PT. PERTAMINA (PERSERO) vs DIREKTUR JENDERAL PAJAK,
3716 Berkekuatan Hukum Tetap
  • Tf at guch Rime this preves net te be the case,Special allecaticon Procedures Tesoecting Flank OperatingCosts wlll be adepted as may be apprenriate,.8.02 The chacces provided fcr in Section @.aL shall be specifiedSGDaTateLy Poe e2eh sales Cantract and AaLagect to sesarateCash Calle and debit notes by. Blant Operator and Paid 5yFroducers in acesrdance with che Accountlog Precedure,Such charges and Payments shall be SuSject!
    CalisA, From time to time, as hecessacy, Plant Operator shall cashCall from Producers; and Producrs shall pay or cause. to bePaid S Plant Operater ia SS dollars their respecel vaShares, separately deternined as Previded Lm Section A.o1 ofthe Agr@enent, of Projected net cash Fequirements For eachof:(a) Plant Operating Costs; and(6) the costs of Currently Punded Capital Projectsfor 4 calendar senth ar Barc thereof, as @@t forth in suchCash calls,The cash ealles For Plant Operating Costs and CurrentlyFunded
    Putusan Nomor 1035/B/PK/PJK/2016 The due date for each cash esll shall bS set by Blanegives Preducers. 1 pived : ae leastWO weeks" advance astice of such due dateOperator, provided Plane Operatora. Each cash call 13sha sek Fort!
    To the extent fracticable, Plant Operater shail place thefunds received Furauanr fo cash calle in faterestearningScceunes; all interest earned thereon Shall be credited esPlant Operating Costs and Rotice of such amounts shall Sedelivered ta the Producers, Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988)b.
    haa been approved for payment, pay to the Liquefaction Compooy from the Bodok Payment Account the amount of such invoice,porsuant to procedures te be agreed upon pursuant to Section 6.2,62 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde io the Laqeefaction Company pursuit te Section Gl, amlBhall advise the Trustee of such procedurea which shall include o requircemrat thnk dhe Liquefaction Compuny fornish the Trostee
Register : 04-06-2013 — Putus : 08-10-2014 — Upload : 03-11-2015
Putusan PENGADILAN PAJAK Nomor Put-55958/PP/M.XVIIA/19/2014
Tanggal 8 Oktober 2014 — Pemohon Banding dan Terbanding
13928
  • Relevant Goverment authorities inimporting Member States shall accept CertificatOrigin (Form D) in cases where the sales Invoiissued either by a company located in a tcountry or by an ASEAN exporter for the accof the said company, provided that the goods 1the requirements of chapter 3 of this Agreement2. The exporter shall indicate third couinvoicingand such information as namecountry of the company issuing the invoice incertificate of Origin (Form D);bahwa berdasarkan Annex 7:10.
    THIRD COUNTRY INVOICING:cases where invoices are issued by a third coutthe third country invoicingbox should be ti(V) and such information as name and countrthe company issuing the invoice shall be indicin box 7;bahwa berdasarkan penelitian lebih lanjut terhadap Form D Nomor: ID20120204tanggal 9 November 2012 diketahui bahwa:e issuing authority tidak memberi contreng (V) pada box 13 tentang 1country invoicing dan;e nama dan negara penerbit Invoice tidak tercantum pada kolom 7 Forttersebut;bahwa berdasarkan
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45136/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
12134
  • Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices to providedunder the agreement are such services as shall be requested from time to time bycompany to assist the company and its personnel to supplement the companys own workwith respect to following:S2.1$2.2$2.3S2.4=SN16.17.18.Business
    Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the
    dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell productunder the Unimat Patent, in which case the rate shall
Register : 30-08-2013 — Putus : 23-04-2014 — Upload : 28-03-2015
Putusan PENGADILAN PAJAK Nomor Put-52069/PP/M.XVIIA/19/2014
Tanggal 23 April 2014 — Pemohon Banding dan Terbanding
12123
  • menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which are consigned withe meaning of article 3.8 (Direct consignment), shall
    in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not Wholly ObtaineProduced Goods) or 3.5.bahwa jika diartikan pada article 3.2 chapter 3 tersebut dinyatakan bahwa baik batWholly Obtained (WO) requirement a) maupun bukan Wholly Obtained (Non Vrequirement b) di atas adalah berhak mendapatkan preferential tarrif treatment sepanjmengikuti ketentuan article 3.8 yakni "direct consigment" di mana arti direct consignpada article 3.8 adalah "an originating good shall
    On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall
    be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produce.obtained
Register : 05-12-2008 — Putus : 02-03-2010 — Upload : 24-07-2014
Putusan PN JAKARTA PUSAT Nomor 416/PDT.G/2008/PN.Jkt.Pst
Tanggal 2 Maret 2010 — PT. METRO BATAVIA >< SABRE Inc.
484198
  • Texas.JAMS shall appoint a single mediator and shall designate the time and procedurefor mediation in accordance with the procedures outlined herein. The Parties shallattend such mediation for a period of at least three (8) entire consecutive workingdays.
    If the Parties are unable to resolve the Dispute through such mediation, thenHal.15 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstsuch Dispute shall be submitted to JAMS for binding arbitration in Fort Worth,Texas, and a Party shall not have the right to file suit against the other; providedthat nothing herein shall prohibit a Party from requesting temporary injuctive relieffrom any court of competent jurisdiction.
    The numberof arbitrators shall be three (unless the Parties agree upon a single mutuallyacceptable arbitrator). The arbitrators nominated by the Parties shall select theChairperson of the Arbitration Tribunal. The Parties shall use commerciallyreasonable efforts to conclude any arbitration proceedings within one hundredeighty (180) calendar days, then the arbitration proceedings shall continue until anaward is made.
    Any decision or award of the arbitrators shall be based solely onthe terms of this Agreement and the facts presented at the hearing. The decision ofthe arbitrators shall be final and conclusive and shall be binding on the Parties. Any award rendered bv the arbitrators may be enforced bv any court of competent jurisdiction. The arbitrators shall have the authority to award specific performanceor an injunction to the preavailing.
    The Parties agree that the award of the arbitration shall be the sole and exclusive remedy between the Parties regarding any claims, counterclaims, issues or accounting presented or pled to the arbitrators: that the must be consistent with the terms and conditions ofHal.16 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstthis Agreemen; that it shall be made and shall be payable in accordancewith the award in U.S.
Register : 22-04-2019 — Putus : 15-05-2019 — Upload : 15-05-2019
Putusan PT SEMARANG Nomor 213/PDT/2019/PT SMG
Tanggal 15 Mei 2019 — Pembanding/Penggugat I : PT RHEMA SENDANG ABADI Diwakili Oleh : Lusiany Kosasih
Pembanding/Penggugat II : PT PRATAMA PUTRA PRIMA Diwakili Oleh : Lusiany Kosasih
Terbanding/Tergugat I : PT PANGANMAS INTI PERSADA dahulu bernama PT Citra Flour Mills Persada
Terbanding/Tergugat II : GOLD COIN SERVICES SINGAPORE Pte., Ltd.
Terbanding/Tergugat III : Interflour Limited dahulu Intermiling H.K. Limited
10145
  • Management and Administrative Services: GCSS herebyundertakes and agrees.a) To provide or othenrvise procure approQpriatepersonnel to provide such operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance
    Accounting StandardsCommittee;d) to. reasonably procure the preparation ofmanagement reports, audits budgets, annual businessplans and budget forecasts and such othermanagement infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall
    be necessary (the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant
    and machineryand the technical information (the consultancyservices);Provided that the costs for all the plant and machinery, thetechnical setup and the spare parts as well as allexpenses relating thereto shall be borne by the Company.3.3.
    becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which sums shall from time to time be payableby the Company to GCSS within 30 days of the date ofsuch invoices as may from time to time be issued byGCSS;Terjemahan tidak resmi:3.