Sesuaidengan yang terdapat dalam OECD Transfer Pricing Guidelines,Intelectual Property tidak selalu harus didaftarkan atau dipatenkan, misalnya yang berupa KnowHow atau Trade Secrets;Bahwa sebagaimana pembahasan koreksi Sales Promotiondiatas, berdasarkan kepemilikan saham Pemohon Banding olehMOMOI FISHING NET Mfg. Co.

Banding tidak menyetujui koreksiTerbanding atas Biaya /ntercompany Technical Assistance Fee dan BiayaEnterprise Resource Planning (ERP) Platform Fee yang menjadi dasardilakukannya koreksi atas objek PPN BKP tidak berwujud dari Luar DaerahPabean;Bahwa Amended and Restated Tech Fee Agreement adalah perjanjian induk(umbrella agreement) yang memberikan akses kepada Pemohon Banding untukmemanfaatkan dan menggunakan seluruh patented and nonpatentedtechnology, software, technical and nontechnical trade secrets

Hal ini sesuai dengan definisi Orica Know Howdalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and Know How owned by or in thepossession of Orica or OET or any of either Controlled Companies or owned byor in the possession of a third party in and to which Orica or any of its controlledin and to which Orica or any of its Controlled Companies has a right to grantlicense and rights granted herein and which is used by Orica to provide servicesin relation to the manufacture of

berhenti serta ketika ditanya olehkorban kemudian Terdakwa menodongkan pistol kearah korban oleh karena korbantidak mengetahui bahwa pistol mainan sehingga korban serta suaminya takut sertaterdakwa menyuruh suami korban untuk menuntun sepeda motornya masuk kejalansetapak kemudian terdakwa dengan menodongkan pistolnya mengambil 2 buahHandphone Nokia serta uang sejumlah Rp. 75.000, milik korban ; Perbuatan Terdakwa sebagaimana diatur dan diancam pidana dalam pasal 365ayat (2) kel, KUED senescence secrets

HT Flies Out (pembersih meja, Lantaui) 1 pcs @ 250 ML;

HT Anti Bacteria (pembersih kamar mandi) 1 pcs @ 250 ML;

HT Fabric Sofner (Pewangi Pakaian) 2 pcs @ 250 ML dan @ 20 L

HT Dishwashing Liquid (sabun pencuci piring) 4 Pcs @ 250 ML, 500 ML 10 L, dan 10 L;

HT Floor Cleaner (pengempel lantai) 2 Pcs @ 250 ML dan 5 L;

HT Hand Shop Liquid (sabun pencuci tangan) 2 Pcs @ 10 L dan 5 L;

HT Polish KIT (pengkilat Ban) 1 Pcs 250 Ml;

Secrets

pengembanganyang telah dilakukan di Jerman;Paragraf 3.11 OECD Guidlines;While some separately contracted transactions betweenassociated enterprises may need to be evaluatedtogether in order to determine whether the conditions arearms length, other transactions contracted between suchenterprises as a package may need to be evaluatedseparately;Selanjutnya dalam Paragraf 6.18 dinyatakan:In some cases, intangible property will be bundled in apackage contract including rights to patents, trademarks,trade secrets

Hal ini sesuai dengandefinisi Orica Know How dalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and know how owned by or inthe possession of Orica or OET or any of either Controlled Companies orHalaman 6 dari 29 halaman.

model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information"defined:"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets

model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets

Knowhow and trade secrets are proprietary information orknowledge that assists or improves a commercial activity,but that is not registered for protection in the manner of apatent or trademark.."

Hal ini sesuai dengan definisi Orica KnowHow dalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and Know How owned by or inthe possession of Orica or OET or any of either Controlled Companies orowned by or in the possession of a third party in and to which Orica or anyof its controlled in and to which Orica or any of its Controlled Companieshas a right to grant license and rights granted herein and which is used byOrica to provide services in relation to the manufacture of

properti ("IP") tersebut pada prosesPemeriksaan yaitu berupa dokumen salinan trademark registration dari FIL UK yangterdaftar di negara Inggris sebagaimana yang telah diminta oleh Pemeriksa Pajak;bahwa untuk Trademark, bukti Trademark telah terdaftar pada DepartemenKehakiman dan Hak Asasi Manusia Indonesia, telah diserahkan oleh PemohonBanding pada proses Banding;bahwa untuk Know How dan trade secret, sebagaimana dinyatakan pada Paragraph6.5 OECD Transfer Pricing Guidelines bahwa "Knowhow and trade secrets

Other reasons for a high pricecost margin are greatly differentiated products, productiontechnologies protected by patents and trade secrets and highsearch cost for consumers.;Terjemahan dalam Bahasa Indonesia:.nilai pricecost margin yang tinggi bukanlah metode penyaringanyang mumpuni...;...0ukti ekonometri atas perubahan struktural masih jauh darikesimpulan adanya suatu kolusi...

........ ..eecceeceeeeeeeeeeeeeees Rp.33.264.000,04 April 2012.0. eeeeeeeseeeeeees Rp.20.000.000,01 April 2012.0. eeeeeseeeeeees Rp. 25.000.000,O1 April 2012.0... eceeseseseeesenenenees Rp. 98.600.000,03 April 2012 0... ee cececcseeesesesesesenenenees Rp. 30.000.000,11 April 2012. eeeeeeeeeeeeeeeees Rp. 10.000.000,16 April 20120... ccceseseeeeeeeees Rp. 10.000.000,16 April 2012... ceeeeeeeeneeees Rp. 15.000.000,17 Pap ril BOWE cnesemmenscns.scmmacen sentsensnsmscsonst Rp. 10.000.000,OG Arp 2QT2 secrets

Bahwa dari fakta yang terungkap dalam persidangan diketahuibahwa sehubungan dengan sengketa koreksi biaya royaltysebesar Rp2.097.143.751,00, buktibukti yang disampaikanTermohon Peninjuan Kembali (semula Pemohon Banding) dipersidangan adalah sebagai berikut :1) Print out penjelasan Pasal 4 ayat (1) huruf h UU PPh;2) Print out nukilan artikel website Wikipedia atas IntangibleProperty berupa Trade Secrets;3) Chapter VI OECD Transfer Pricing Guideline specialconsiderations for Intangible Property. ;4

Re Aaeemente ease ee RealComparable Agreements1 898 Patent Nonexclusive Net Sales 8,00%2 958 a inounow, Trademal and Exclusive Net Sales 5,00%3 968 Patent and Technical Information, Knowhow Nonexclusive Net Selling Price 3,00%4 1170 Patent, Knowhow and Technology Exclusive Net Sales Price 5,00%5 1980 Patent Exclusive Net Sales Price 5,00%6 6564 Technology and Knowhow Nonexclusive Gross Revenue 1,00%7 6659 en copyrian's, Trade Secrets, Technology and Exclusive Net Sales 5,00%8 6746 adanya hubungan

Agreement type nouexclasive Basis for royalty sateComparable Agreements1 898 Patent Nonexclusive Net Sales 8,00%2 958 Patent, Technology, Knowhow, Trademark and Exclusive Net Sales 5,00%Copyright3 968 Patent and Technical Information, Knowhow Nonexclusive Reem 3,00%4 1170 Patent, Knowhow and Technology Exclusive Net Sales Price 5,00%5 1980 Patent Exclusive Net Sales Price 5,00%6 6564 Technology and Knowhow Nonexclusive Gross Revenue 1,00%7 6659 Patent, Copyrights, Trade Secrets, Technology and Exclusive

., M.H.PANITERA PENGGANTI,Halaman 80 dari 81 halaman Putusan Nomor: 18/G/2020/PTUNJKTANITHA SYAHRINI, S.H.Rincian Biaya Perkara :Sela secrets eats wats ete ee eee enaki beeeeseeeceneeeeuseseeeeesnteeeeesakhit eeeeeeeeccaeecneeesieeeeeeeeeensait terete esate eeeaaneeeeaaeeeeeea Rp. 10.000,JUMIAN 00. eee eee te cetera(Dua Ratus Enam Puluh Satu Ribu Rupiah);PendaftaranRp. 30.000,ATKRp. 125.000,Surat Panggilan .............Rp. 54.000,Meterai Putusan SelaRp. 6.000,Redaksi Putusan Sela ..Rp. 10.000,Leges

,at law or in equity in the territory and/or in the country of manufacture ofthe products pursuant to this agreement, if this shall be other thanterritory, including all registered and unregistered copyright and similarrights which may subsist or may hereafter subsist in work or other subjectmatter, right in relation to inventions (including patents and patentHalaman 32 dari 71 halaman Putusan Nomor 173 B/PK/PJK/2015applications), right in relation to know how, confidential information andtrade secrets

wajib untuk menghentikan segala akitifitas usaha outletrestoran milik Tergugat yang menggunakan KR System; Pasal 25 ayat 1 dan 2 Perjanjian Waralaba menyatakan sebagai berikut:I Upon termination or expiration of this Agreement, all rights granted to theFranchisee under this Agreement shall immediately terminate, anda The Franchisee shall immediately cease to operator the Outlets underthe System .....2 The Franchisee shall immediately and permanently cease to use, in anymanner whatsoever, any trade secrets