WIG scctiiviccccadsecceanaavassDemikian BAP cepa i. dibuat dengan sebenarnya. mois Fenyiaits e i PembantuA.Muleh i may. a PUTUSAN PENGADILAN : SI: = ou A LL Saag co)Kurungan os ecDanie SERA THOSE T>PELAKSANAAN HUKUMAN din Perhatian :Barang siapa yang dengan melawan hukum tidak menghadap sesudahdipanggil menurut undangundang yang dapat dituntut berdasarkan ketentuan Pasal 216 KUHP.Merah : Tersangka Biru : Keiaksaan Hijau : Arsip satuan PolriSaivan olti setingkat diatasnya setempat .2ttin /;)Pengadilan

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindMenimbangMemperhatikanMengingatMemutuskanas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

In the event USERdesires to use the mark in connection with the program in countries other than those listed onschedule A, such schedule may be amended with OWNER's written consent to include such othercountries"bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkan bahwa Visa tidakmengenakan royalti kepada Pemohon Banding;bahwa sengketa ini terjadi karena Terbanding melakukan koreksi atas pembayaran ke Masterdan Visa, yang menurut Terbanding merupakan pembayaran royalty sehingga terutang

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

In the event USER desires to use the mark inconnection with the program in countries other than those listed on schedule A, such schedule may beamended with OWNER's written consent to include such other countries"Menimbangbahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkan bahwa Visa tidakmengenakan royalti kepada Pemohon Banding;bahwa tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua) kategori, yaitu :a.

If such resident carries on business asaforesaids, tax may be imposed by that other Contracting State onthe business profits of such resident but only on so much of suchprofits as are attributable to the permanent establishment or arederived from sources within such other Contracting State from salesof goods or merchandise of the same kind as those sold, or fromother business transactions of the same kinds as those effected,through the permanent establishment",.

In the event USER desires to use the mark inconnection with the program in countries other than those listed onschedule A, such schedule may be amended with OWNER's writtenconsent to include such othercountries";Bahwa berdasarkan perjanjian tersebut di atas maka dapatdisimpulkan bahwa Visa tidak mengenakan royalti kepada PT. BankLippo, Tbk;2. Tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua)kategori, yaitu:a.

If such resident carrieson business as aforesaids, tax may be imposed by that otherContracting State on the business profits of such resident but only onso much of such profits as are attributable to the permanentestablishment or are derived from sources within such otherContracting State from sales of goods or merchandise of the samekind as those sold, or from other business transactions of the samekinds as those effected, through the permanent establishment",Bahwa biaya yang Pemohon Banding catat

or capital of an enterprise ofa Contracting State and an enterpriseof the other Contracting State,where such related persons (2)make arrangements or impose conditions between themselves and in eithercase condifions are made or Imposed between the two enterpnses in theircommercial or financial relations @)which differ from those which would be made between independententerprises (4)then any profits which would, but tor those conditions, have accrued to one ofthe enterprises, but by reason of those

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accruedto one of the enterprises, but, by reason of those conditions, have not so accrued, maybeincluded in the profits of that enterprise and taxed accordingly." bahwa commentary Article 9 OECD Model dan UN Model: Article 9

whichwould be made between independent enterprises,any profits which would, but for those conditions,have accrued to one of the enterprises, but, byreason of those conditions, have not so accrued,may be included in the profits of that enterprise andtaxed accordingly.Terjemahannya:Apabila:(a) Suatu perusahaan dari salah satu Negara, baiksecara langsung maupun tidak langsung turutserta dalam manajemen, pengawasan ataumodal suatu perusahaan dari Negara lainnya,atau(ob) Orang atau badan yang sama baik

be made between independent enterprises,then any profits which would, but for thoseconditions, have accrued to one of the enterprises,but, by reason of those conditions, have not soaccrued, may be included in the profits of thatenterprise and taxed accordingly.Terjemahannya:1.

conditions, have accrued to one ofthe enterprises, but, by reason of those conditions, have not so accrued, maybe included in the profits of that enterprise and taxed accordingly.

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

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If the enterprise carries onbusiness as aforesaid, the income or profits of the enterprise may be taxed in theother State but only so much of them as is attributable to (a) that permanentestablishment; (b) sales in that other State of goods or merchandise of the same orsimilar kind as those sold through the permanent establishment; or (c) other businessactivities carried on in that other State of the same or similar kind as those effectedthrough the permanent establishment.bahwa berdasarkan ketentuan

which would be made between independententerprises (4)then any profits which would, but for those conditions, have accnyed to one ofihe enterprises, but, by reason of those conditions, have not so accrued,maybe included in the profits of that enterprise and taxed accordingly.

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, have not so accrued,may beincluded in the profits of that enterprise and taxed accordingly."

which would be made between independent enterprises,then any profits which would, but for those conditions, have accruedto one of the enterprises, but, by reason of those conditions, havenot so accrued, may be included in the profits of that enterprise andtaxed accordingly.Terjemahannya:Apabila :(a) Ssuatu perusahaan dari suatu Negara pihak pada Persetujuan,baik secara langsung maupun tidak langsung turut serta dalammanajemen, pengawasan atau modal suatu perusahaan diNegara pihak pada persetujuan

which would be made between independententerprises (4)then any profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued,may be included in the profits of that enterprise and taxed accordingly.

conditions, have accrued to one ofthe enterprises, but, by reason of those conditions, have not soaccrued, maybe included in the profits of that enterprise and taxed accordingly.

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

disebutkan bahwa"Where :(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState, or(b) the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State, and in either case conditions are made orimposed between the two enterprises in their commercial or financialrelations which differ from those

which would be made between independententerprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, havenot so accrued, may be included in the profits of that enterprise and taxedaccordingly.

the management, control or capital of an enterprise ofthe other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but for those

conditions, have accrued to oneof the enterprises, but. by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly.2.6.

SUPER MARIO BROS" miliknya dan Tergugat mengalinkanpendaftaran merek tersebut, dalam Undang Undang Nomor 15 Tahun2001 tentang Merek belum diatur perlindungan merek untuk barang yangtidak sejenis, akan tetapi Indonesia telah meratifikasi TRIPS Agreementdengan Undang Undang Republik Indonesia Nomor 7 Tahun 1994 yangdi dalamnya terdapat ketentuan tentang pemberlakuan Pasal 6 bis dariKonvensi Paris (1967) yang menentukan bahwa shall apply, mutatismutandis, to goods or services which are not similar to those

in respectof which a rademark is registered, provided that use of that trademark inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademark andprovided that the interests of the owner of the registered trademark arelikely to be damaged by such use ".

Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer

or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

royalty tersebut, Pemohon Banding melakukan pembayaranatas pemakaian royalty a quo dengan perhitungan sebagaimana diatur dalam ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) 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 to theextent 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 mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but by reason of those

conditions, have accrued toone of the enterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly6. bahwa pada paragraf 6.8 Chapter VI OECD Transfer Pricing Guidelinedinyatakan Patents are basically concerned with the production ofgoods.7. bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi Biaya Royalti sebesar Rp2.837.985.658,00 yang dibayarkankepada Ebara Corporation karena eksistensi atas pemakaian

Pemerintah Jepang:Pasal 9:"Where :c. an enterprise of Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either case conditions are made imposed between thetwo entreprises in their commercial or financial relations whichdiffer from those

which would be made between independententerprises, then any profits which would, but by reason ofthose conditions, have accrued to one of the enterprises butby reason of those conditions, have not so accrued, may beincluded in the profits of that enterprise and taxed accordinglyHalaman 16 dari 24 halaman.

suchproperty or right as is mentioned in subparagraph (a), any suchequipment as is mentioned in subparagraph (b) or any suchknowledge or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those

property or right as is mentioned insubparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowleage or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:i. motion picture films; oril. films or video tapes for use in connection with television;orili. tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply ofany property or right referred to in this paragraph;Article 12(2):Those

royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the 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 bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.

Putusan Nomor 666/B/PK/PJK/2017Bahwa Majelis tidak mempertahankan koreksi PemohonPeninjauan Kembali berdasarkan pendapat bahwapembayaran royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)Those

kegiatan usahanya;Bahwa sehingga Pemohon Peninjauan Kembaliberpendapat bahwa pada dasarnya pembayaran royaltioleh Termohon Peninjauan Kembali kepada OricaExplosives Technology Pty Ltd dan Orica Australia Pty Ltdadalah terkait dengan pemberian lisensi berupa hak dankewenangan untuk memanfaatkan paten atas knowhow, application software dan pemakaian trademark Orica;Bahwa article 12 ayat (2) dan article 12 ayat (3) huruf aP3B IndonesiaAustralia mengatur sebagai berikut:Article 12 ayat (2):Ayat (2) Those

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berdasarkan BTKI 2012, Pos 59.02 menyebutkan: Kain untuk ban dari benang nilon ataupoliamida lainnya, polyester atau rayon viscose berkekuatan tinggi;bahwa berdasarkan uraian tersebut di atas, dapat disimpulkan bahwa Kain polyester diresapi,dilapisi, ditutupi atau dilaminasi dengan plastik tidak dapat diklasisifikasikan ke dalam Pos 59.03;bahwa berdasarkan Explanatory Notes to The Harmonized System, Heading 39.21 menyatakan:This heading covers plates, sheets, film, foil and strip, of plastics, other than those

It therefore covers only cellular products or those which havebeen reinforced, laminated, supported or similarly combined with other materials;bahwa berdasarkan BTKI 2012 dan berdasarkan identifikasi barang dan sesuai Catatan 2 huruf (a)angka (5) Bab 59 tersebut di atas, Saya berpendapat bahwa Yarn and PVC Laminated (pos 1 s.d.16 dan pos 19 s.d. 22) yang diberitahukan dalam PIB Nomor: 502629 tanggal 12 Desember 2012diklasifikasikan ke dalam Pos tarif 3921.12.00.00;bahwa importasi Pemohon Banding