These terminals use thetelephone network to connect to the financial institution for authorization and completion of the transaction,and to record and issue receipts indicating the amounts debited and credited.bahwa berdasarkan Buku Tarif Kepabeanan Indonesia (BTKI) 2012, barang berupa Register Kas (CashRegister) diklasifikasikan pada pos tarif 8470.50.00.00;bahwa berdasarkan BTKI 2012 dan identifikasi barang, barang impor berupa iWL220 16+16 PGM SINN SDMP 201ID C termasuk dalam kelompok Cash Register

The imported goods arepurchased from various suppliers under different contracts and the payment ofthe Royalti is not a condition of the sale of these goods. The buyer does notHalaman 4 dari 38 halaman. Putusan Nomor 776/B/PK/PJK/2012have to pay the Royalti in order to purchase the goods.

Putusan Nomor 776/B/PK/PJK/2012barang dan jasa atas dasar franchise, atau akuntansi, EDP atau jasaadministrasi";Bahwa dalam hal ini, pembayaran royalti dibayarkan atas hak eksklusif untukpangsa pasar tertentu untuk mendistribusikan barang dengan menggunakantrademarknya;Paragraph 288: "...Even though the payments for these rights, information orservices may properly be called royalties or license fees, their relation to theimported goods or the export sale may not be such as to justify inclusion of

The imported goods are purchased fromvarious suppliers under different contracts and the payment of the Royalti is nota condition of the sale of these goods. The buyer does not have to pay theHalaman 9 dari 38 halaman. Putusan Nomor 776/B/PK/PJK/2012Royalti in order to purchase the goods.

pemasaran yang dibayar oleh pembeli dapattermasuk penggunaan trademark (merek dagang), trade names (nama dagang),daftar pelanggan, market survey, training atau hal yang menyangkut oranguntuk melakukan penjualan atau jasa, atau pembayaran untuk hak eksklusifuntuk pangsa pasar tertentu, atau untuk hakhak lainnya yang kompleks atasbarang dan jasa atas dasar franchise, atau akuntansi, EDP atau jasaadministrasi";Commentary on the GATT Customs Valuation Code, Paragraph 288: " ...Eventhough the payments for these

Goodsare purchase from a supplier under another contract and payment ofroyalty is not a condition of sale of these goods.

lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and tothe extent to which they relate to those royalties, in subparagraphs 3 (d)and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these

Putusan Nomor 417/B/PK/PJK/2017pihak pelanggan, dimana seharusnya Application Software dilinat sebagaisuatu rangkaian knowhow untuk dapat menghasilkan campuran tersebut;Bahwa penjelasan mengenai pemanfaatan piranti lunak (software)dijelaskan lebih lanjut pada paragraph 14.3 dari commentary on Article 12di OECD commentaries yang menambahkan bahwa:in these cases, the payments maybe characterized as royalties to theextent they represent consideration for the use of, or the right to use, secretformulas

PSBIndonesiaAustralia sebagai berikut:Article 12 ayat (2):Those royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall not exceed:(a)in the case of royalties described insubparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these

(a)in the case of royalties described insubparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these limitations;Article 12 ayat (3) huruf a:The term "royalties" in this Article means payments,whether periodical or not, and however described orcomputed, to the extent to which they are made asconsideration

These terminals use thetelephone network to connect to the financial institution for authorization and completion of the transaction,and to record and issue receipts indicating the amounts debited and credited.bahwa berdasarkan Buku Tarif Kepabeanan Indonesia (BTKI) 2012, barang berupa Register Kas (CashRegister) diklasifikasikan pada pos tarif 8470.50.00.00;bahwa berdasarkan BTKI 2012 dan identifikasi barang, barang impor berupa iWL220 16+16 PGM SINN SDMP 201ID C termasuk dalam kelompok Cash Register

These distinctions are well established with us in regard todomestic animals of this genus. When we speak of wid animals of this kind, ox issometimes applied both to the male and female, and in zoology, the same practiceexists in regard to the domestic animals. Sop in common usage, a pair of bulls yokedmay be sometimes called oxen. We never apply the name ox to the cow or female ofthe domestic kind.

As a result, these type of freemartins tend to develop secondary malesexual characteristics (muscular crest over neck, wide forehead, etc.) upon reachingpuberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

Males retained for beefproduction are usually castrated to make them more docile on the range or infeedlots; wth males intended for use as working oxen or bullocks, castration ispracticed to make them more tractable at work.All modern domestic cattle are believed to belong to the species Bos taurus(European breeds such as Shorthorn and Jersey) or Bos indicus (zebu breeds suchas Brahman) or to be crosses of these two (such as Santa Gertrudis). Manycontemporary breeds are of recent origin.

Itmay be used generally to connote animals that have been selectively bred for a longtime so as to possess distinctive identity in colour, size, conformation, and function,and these or other distinguishing characteristics are perpetuated in their progeny.Ringkasan:Dalam artian luas, cattle adalah binatang sejenis lembu yang dipelihara dipeternakan untuk diambil daging atau susunya, diambil kulitnya, atau untuk penghelabeban.Cattle pada masa sekarang (modern) dipercaya berasal dari spesies Bos Taurusatau

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karenatetangga dekat, mereka adalah suamiisteri namun belumdikaruniai anak ; ~~~~~~~~~~~~~~~~~~ Bahwa rumah tangga mereka semula harmonis, tetapi sejakbulan Maret 2009 antara Penggugat dengan Tergugatterjadi perselisihan dan pertengkaran terus menerusdisebabkan Tergugat menganggur sehingga tidak dapatmemberi nafkah kepada Penggugat ;~~~~~~ Bahwa antara Penggugat dan Tergugat terjadi pisah tempattinggal disebabkan sejak bulan April 2009 Tergugatpergi meninggalkan Penggugat sampai sekarang selama 9Me These

Dalam Dakawaan Primair; Menjatuhkan pidana terhadap masing masing terdakwa /YusriBin BISRI dan MUHAMVAD ROHIDIN Bin EMAN berupa pidanapenjara selama 7 (tujuh) bulan dikurangi selama paraterdakwa berada dalam masa tahanan dengan perintahtetapGilaNAN js seeeenes sees sone Sans BRS See Seme & Shee Sees ceeberupa : ++ errr rr rrr errr reer errr rere(satu) potong switer lengan panjang ada topinya warnaputih tulisan The Ocrot Comunity dibagianbelakang dan These Leshot dibagian depan.1 (satu) potong kain

No.314/PidB/20 11/PN.SRGbambu ketubuh korban, dan melemparkan batu ke tubuhkorban, tapi saksi tidak menghitung berapa kali, yangdipukul Yusri adalah korban bernama WARSONO; Untuk terdakwa YUSRI BIN BISRI , didalam fhoto yang saksiamati pada saat itu mengenakan sweter panjang warnaputih Tulisan THESE LESOT dibagian depan dan sarungwarna merah,dan Terdakwa Muhammad Rohidin Bin Emanmenggunakan sweater warna putih, memakai tulisan depan*THESE LESOT dibagian depan sarung warna merah, danTerdakwa Muhammad

These distinctions are well established with us in regard todomestic animals of this genus. When we speak of wild animals of this kind, ox issometimes applied both to the male and female, and in zoology, the same practiceexists in regard to the domestic animals. Sop in common usage, a pair of bulls yokedmay be sometimes called oxen. We never apply the name ox to the cow or female ofthe domestic kind.

As a result, these type of freemartins tend to develop secondary malesexual characteristics (muscular crest over neck, wide forehead, etc.) upon reachingpuberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.

"#5 S&S #5 S$ S$ " 4S # " " S()S S$ "#5 S&S *" (S*S $ #(S * S$ S$ "ESt " SS ,t+(S *, 7)S S&S *" (SS #,#S////Q 4 St+, DES SS )EK"O 6 S(S *MQ" SS S"S8S % THESE$ ,(,+ $$ #)$ % 2 1 ")S$ & )S SB "$ SS ")")%$3,*S " "(S& )#SSESS" ##, #$5666666666666666666666666666ole////0, , 7 St, GS S$ )ES*D(" SS , MmO% &(S "0 *$S ##S& % 8SES "S#, #82 1 "&, $+$ S$ )$ %"S $$ & ( 8S(S Q"3S#$40' #,#$5666666666666666666666" #5 S&S #S S %0G666666666666666666666666666666666666666666 Bahwa saksi mengetahui Penggugat dan Tergugat

The choiceamong these various option will depend on the facts andcircumstances of the case, and in particular on thesignificance of the expected effects of comparability defectson the reliability of the analysis.Par 3.65Generally speaking, a lossmaking uncontrolled transactionshould trigger further investigation in order to establishwhether or not it can be a comparable.

In these cases, differences inthe figures that comprise the range may be caused by thefact that in general the application of the arms lengthprinciple only produces an approximation of conditions thatwould have been established between independententerprises.

(monitoring) activities related to the managementand protection of the investment as such in participations.Whether these activities fall within the definition ofshareholder activities as defined in these Guidelines wouldbe determined according to whether under comparable factsand circumstances the activity is one that an independententerprise would have been wilting to pay for or to performfor itself.Par 7.11In general, no intragroup service should be found for activitiesundertaken by one group

Each of these issues is discussedbelow,* Par 7.10The following examples (which were described in the 1984 Report)will constitute shareholder activities, under the standard set forth inparagraph 7.6:a) Costs of activities relating to the juridical structure of the parentcompany itself, such as meetings of shareholders of the parent,issuing of shares in the parent company and costs of thesupervisory board;b) Costs relating to reporting requirements of the parent companyincluding the consolidation of

Whether these activitiesfall within the definition of shareholder activities as defined inthese Guidelines would be determined according to whetherunder comparable facts and circumstances the activity is onethat an independent enterprise would have been wilting to payfor or to perform for itself.

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.

enterprises.....Paragraf 1.19Global formulary apportionment has been promoted as an alternative tothe arms length principle by advocates who claim that it would providegreater convenience and certainty for taxayers....They argue that an MNEgroup must be considered on a groupwide or consolidated basis to reflectthe business realities of the relationship among the associated enterprisesin the group.Halaman 23 dari 30 halaman Putusan Nomor 108/B/PK/PJK/2017Paragraf 1.21OECD member countries do not accept these

Even though the payments for these rights, information orservices may properly be called royaltyes or license fees, their relation to theimported goods or the export sale may not be such as to justify inclusion ofthe payment.

The imported goods are purchased fromvarious suppliers under different contracts and the payment of the Royalty isnot a condition of the sale of these goods. The buyer does not have to pay theRoyalty in order to purchase the goods.

Even though the payments for these rights, information or services mayproperly be called royaltyes or license fees, their relation to the importedgoods or the export sale may not be such as to justify inclusion of thepayment.

The imported goods are purchased fromvarious suppliers under different contracts and the payment of aroyalty is not a condition of the sale of these goods. The buyerdoes not have to pay the royalty in order to purchase the goods.Therefore, it should not be added to the price actually paid orpayable as an adjustment under article 8.1 (c);Adapun terjemahan bahasa Indonesianya adalah sebagai berikut:1. Importir membeli tas olahraga dari produsen asing M, dan juga daripemasok lain.

digunakan untuk menetapkan proceeds:Paragraf 382 dari Commentary menerangkan sebagai berikut:Transaction Value Of The Imported Goods;Make no sense to go through the refined analysis called for by theroyalty provision of Article 8.1 Cc) and conclude that the payment isnot dutiable as a royalty only to find that the payment is dutiableunder the companion provision of Article 8.1 (d) as proceeds ofsubsequent resale;There is a simple and sensible line of distinction which makes itpossible 382 to reconcile these

pasti kedua orang tuanya, karena anakmerupakan amanah dan karunia Tuhan Yang Maha Esa yang wajib dilindungi,sebagaimana tersebut antara lain dalam Pasal 16 (f) UndangUndang Nomor 7Tahun 1984 tentang Pengesahan Konvensi mengenai Penghapuan SegalaBentuk Diskriminasi terhadap Wanita (Convention on the elimination of all formsof discrimination againts woman); The same rights and responsibilities withregard to guardianship, wardship, trusteeship and adoption of children, orsimilar institutions where these

Males retained for beef production are usually castrated to make themmore docile on the range or in feedlots; with males intended for use as working oxen orbullocks, castration is practiced to make them more tractable at work.All modern domestic cattle are believed to belong to the species Bos taurus (Europeanbreeds such as Shorthorn and Jersey) or Bos indicus (zebu breeds such as Brahman) or tobe crosses of these two (such as Santa Gertrudis). Many contemporary breeds are of recentorigin.

It may be used generally to connote animals thathave been selectively bred for a long time so as to possess distinctive identity in colour, size,conformation, and function, and these or other distinguishing characteristics areperpetuated in their progeny.Ox(Bos taurus, or B. taurus primigenius), a domesticated form of the large horned mammalsthat once moved in herds across North America and Europe (whence they havedisappeared) and Asia and Africa, where some still exist in the wild state.

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tersebutadalah sematamata demi kepentingan anak, karena anak merupakan amanahdan karunia Tuhan Yang Maha Esa yang wajib dilindungi, sebagaimanatersebut dalam Pasal 16 (f) UndangUndang Nomor 7 Tahun 1984 tentangPengesahan Konvensi mengenai Penghapuan Segala Bentuk Diskriminasiterhadap Wanita (Convention on the elimination of all forms of discriminationagaints woman); The same rights and responsibilities with regard toguardianship, wardship, trusteeship and adoption of children, or similarinstitutions where these

Certain of these products may also contain smallquantities of chemicals (e.g sodium bicarbonate) necessary for their processing;products in the form of powder or granules may contain antitacaking agents (forexample, phospholipids, amorphous silicon diaxode);The chapter also excludes, inter alia, the following:(a) Food preparations based on diary products (in particular, heading 19.01)(b) Products obtained from milk by replacing one or more of the natural constituents(e.g. butryc fats) by another

These havesome of the characteristics mentioned above, but do not have a cab or an extendedprotective front part of the body.Catatan Penjelasan Sub Pos 8704.10Damper jenis ini secara umum dapat dibedakan dari kendaraan angkutan barang lain(terutama lori pendorong /tipping lori) dengan karakter sebagai berikut:badan damper terbuat dari lembaran baja yang amat kuat; bagian depan meluassampai kabin pengemudi untuk melindungi kabinnya; seluruh atau sebagian lantaimelekuk ke atas menghadap ke belakang

These distinctions are well established with us in regard todomestic animals of this genus. When we speak of wid animals of this kind, ox issometimes applied both to the male and female, and in zoology, the same practiceexists in regard to the domestic animals. Sop in common usage, a pair of bulls yokedmay be sometimes called oxen. We never apply the name ox to the cow or female ofthe domestic kind.

As a result, these type of freemartins tend to develop secondary malesexual characteristics (muscular crest over neck, wide forehead, etc.) upon reachingpuberty.Cattle: general plural term for more than one bovineCattlebeast/bovine/animal: a singular term for a bovine whose gender cannot bedetermined, particularly when viewed at a distance.