Aristoteles distributive justice demands theequal treatment of those equal before the law ... Equality in nghts, aspostulate by the extention of individual rights, in principle, to allcitizens from a privileged minority. Pandangan yang dikemukanHalaman 25 dari 37 halaman. Putusan Nomor 18 P/HUM/2018Friedmann mengandung dua pengertian.

Dalam keadaan demikian kiranya tepat bagiMahkamah Agung Republik Indonesia selaku peradilan terakhir dantertinggi untuk menjalankan fungsinya dengan menyelesaikan kontroversidan disparitas yang ada ke arah standard prinsip keadilan umum(General Juctice Principle) yang obyektif dan uniformitas (uniformity).Sehingga bertitik tolak dari prinsip imparsialitas (impartiality) danperlakuan yang sama dalam situasi yang sama atas kasus yang sama(equal treatment of those similarly situated or similar cases

It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.

For example an independent enterprisesells unbranded Columbian Coffee beans of a similar type, quality,and quantity as those sold between two associated enterprises,assuming that the controlled and uncontrolled transactions occur atabout same time, at the same stage in the production/ distributionchain and under similar conditions.

Inorder to protect his commercial interests R would not have sold the recordsto lif I had not agreed to those terms.The payment is related to the goods being valued as it is made for the rightto market and distribute the particular imported goods and the amount ofthe royalty will vary according to the actual selling price of a particularrecord.The fact that R is obliged, in turn, to pay a royalty amount to A in respectof worldwide sales of As performances, is not relevant visavis the contractbetween

Neither the Agent nor the Security Agent shallhave any duties other than those expressly provided for in the Finance Documents;Termohon Pailit bukan DEBITUR dan bukan pemberi jaminan terhadap Pemohon Pailitmelainkan hanya pemberi jaminan pribadi (Personal Guarantee) terhadap KREDITUR LAINYANG BERKANTOR DI LABUAN MALAYSIA (yaitu Raiffeisen Bank International AG, Labuan,Malaysia) YANG BUKAN PEMOFION Pailit.

Neither the Agent nor the SecurityAgent shall have any duties other than those expressly provided for in the FinanceDocuments;Bahwa Termohon Pailit bukan Debitor dan bukan pemberi jaminan terhadap PemohonPailit melainkan hanya pemberi jaminan pribadi (Personal Guarantee) terhadap KreditorLain yang berkantor di Labuan Malaysia (yaitu Raiffeisen Bank International AG, Labuan,Malaysia) yang bukan Pemohon Pailit.

For example an independententerprise sells unbranded Columbian Coffee beans of a similartype, quality, and quantity as those sold between two associatedenterprises, assuming that the controlled and uncontrolledtransactions occur at about same time, at the same stage in theproduction/ distribution chain and under similar conditions.

di mana dalam salah satupertimbangannya Majelis Hakim berpendapat bahwa : "Menimbang,bahwa Pasal 16 ayat (3) TRIPS menentukan bahwa secara mutatismutandis Pasal 6 bis Paris Convention akan berlaku untuk barangbarangatau jasa yang tidak sejenis (not similar goods or services) denganketentuan bahwa pemakaian merek atas bendabenda atau jasajasayang bersangkutan akan memberi indikasi adanya suatu hubunganantara barangbarang atau jasajasa dengan pemilik merek terkenal(indicated a connection between those

Corruptionalso occurs when instead of proceedings being determined on the basis ofevidence and the law, their outcome is affected by improper influences,inducements pressures, threats, or interference, directly or indirectly, fromany quarter or for any reason including those arising from : a conflict ofinterest, nepotism, favouritism to friends, or a particular association orinstitution, consideration of post retirement placements, improperHalaman 28 dari 33 halaman.

For example an independententerprise sells unbranded Columbian Coffee beans of a similartype, quality, and quantity as those sold between two associatedenterprises, assuming that the controlled and uncontrolledtransactions occur at about same time, at the same stage in theproduction/ distribution chain and under similar conditions.

In contrast, prices for different products would tendto equalize only to the extent that those products wereHalaman 38 dari 75 halaman Putusan Nomor 266 B/PK/PJK/2017substitutes for one another. Because gross profir marginsrepresent gross compensation, after the cost of sales forspecific functions performed (taking into account assets usedand risks assumed).

A determination ofwhether nondomestic comparables are reliable has to bemade on a casebycase basis and by reference to theextent to which they satisfy the five comparability factors.Whether or not one regional search for comparables can bereliably used for several subsidiaries of an MNE groupoperating in a given region of the world depends on theparticular circumstances in which each of those subsidiariesoperates. See paragraphs 1.571.58 on market differencesand multicountry analyses.

sebagai berikut :"we confirm that our award final/v determined the followina issues:i) The Respondent's challenae to tribunal's jurisdiction which wedismissed ;.il) The joinder of the sixth. seventh and eiaht claimants to thisarbitral reference which allowed under Rule 24.b of the SIAC Rule ;iit) The commencement and pursuit of the IndonesianProceedinas (Case No. 1100/Pdt.G/200B/P.N.JKT.SEL in theSouth Jakarta District Court was a breach of clause 17.6 of theSSA as amended and novated insofaras those

Corruptionalso occurs when instead of proceedings being determined on the basis ofevidence and the law, their outcome is affected by improper influences,inducements pressures, threats, or interference, directly or indirectly, fromany quarter or for any reason including those arising from : a conflict ofinterest, nepotism, favouritism to friends, or a particular association orinstitution, consideration of post retirement placements, impropersocialisation with members of the legal profession, the executive

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),8. 2.

Svitzer claim sums which they sayare outstanding, and due from and payable by Trada, in the principal sumsof US$7,358, 140.65 (2011 contract) and US$4,267,023.20 (2012 contract)together with interest thereon (as at 31 March 2015) totallingUS$2,989, 784.02 and US$2,011,539.18 respectively, and continuing toaccrue thereafter at the daily rates of US$2,516.08 and US$1,459.08.Those figures have subsequently been revised (downwards). Svitzer furtherask for their costs, which am asked to assess.

The Technical Committee on Customs Valuation expressed thefollowing view.The royalty is payable to M irrespective of whether uses M'singredients or those from local suppliers; it is therefore not a conditionof sale of the goods, and for valuation purposes cannot be added byvirtue of Article 8.1 (c) to the price actually paid or payable.Berikut adalah terjemahannya:1. M produsen asing memiliki trademark yang dilindungi di negarapengimpor.

Halaman 26 dari 71 halaman Putusan Nomor 173 B/PK/PJK/20152) The Technical Committee on Customs Valuation expressed thefollowing view.The royalty is payable to M irrespective of whether uses Msingredients or those from local suppliers; it is therefore not acondition of sale of the goods, and for valuation purposes cannot beadded by virtue of Article 8.1 (c) to the price actually paid orpayable.Berikut adalah terjemahannya:1.M produsen asing memiliki trademark yang dilindungi di negarapengimpor.

No.28 PK/Pid.Sus/2011tentang moratorium hukuman mati tersebut menjadisebuah momentum reflektif bagai mana saat ini praktekhukuman mati di mayoritas Negara di dunia sudahdianggap menjadi sebuah kebijakan yang usang ;" Bahwa dalam konteks Kovenan Hakhak Sipil danPolitik , Perserikatan Bangsa Bangsa mengeluarkansebuah panduan berjudul Safeguards GuaranteeingProtection of the Rights of Those Facing the DeathPenalty(Jami nan Perlindungan Bagi Mereka yang MenghadapiHukuman Mati )melalui Resolusi Dewan

No.28 PK/Pid.Sus/2011regard to theimposition of the death penalty and to anyscheduled execution ;To provide to the Secretary General and relevantUnited Nationsbodies information relating to the use of capitalpunishment and theobserv ance of the safeguards guaranteeingprotection of the rightsof those facing the death penalty " ;Artinya (dalam terjemahan bebas) :"Mengajak semua Negara yang masih mempertahankanhukuman mati(a)Menghapuskan sama sekali hukuman mati dan untuksementaramenetapkan penangguhan

yangmenyatakan bahwa "violation of Articles 14 (1) and 26,ICCPR and Article 6, ICCPR: the imposition by onepanel of the Supreme Court of a death sentence on thedefendant Scott Rush while another panel of thecourt imposed lesser sentences on other drug couriersof equal culpability , violates the defendant's rightto equality before the courts under Article 14, ICCPRand right to equality before the law = and equalprotect ion of thelaw under Article 26, ICCPR, as well as Article 6 ofthe ICCPR inconjunction with those

Given the unique situation with regard to data orinstructions (software) recorded on carrier media for dataprocessing equipment, and that some Parties have soughta different approach, it would also be consistent with theAgreement for those Parties which wish to do so to adoptthe following practice:In determining the Customs value of imported carrier mediabearing data or instructions, only the cost or value of thecarrier medium itself shall be taken into account.

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.

Thededuction allowable to the permanent establishment for any of theexpenses of the enterprise attributed to it does not depend upon theactual reimbursement of such expenses by the permanentestablishment." .. ..whilst the wording of paragraph 3 suggested that thededuction for expenses incurred for the purposes of permanentestablishments should be the actual cost of those expenses, normallywithout adding any profit element;Bahwa Peraturan Direktur Jenderal Pajak Nomor PER9/PJ/2010 tentangStandar Pemeriksaan