Ditemukan 495 data
44 — 87 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction 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.
67 — 34 — Berkekuatan Hukum Tetap
It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
49 — 33 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17:any 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.
IRVAN RAHMADANI PRAYOGO,S.H
Terdakwa:
NASRUDDIN Als NANTAN Bin USMAN .Alm.
66 — 42
Maka berlaku ketentuandalam hukum positif kita bahwa seseorang tidak bisa dipidana sebelum adaaturannya, sementara aturan saat ini diatur Sampai hukuman mati, dalam kasuskasus tertentu diatur maksimal hukuman mati karena saat ini masih berlaku dansah;Menimbang, bahwa PBB telah mengeluarkan sebuah panduan berjudulJaminan Perlindungan bagi Mereka yang Menghadapi Hukuman Mati(Safeguards Guaranteeing Protection of the Rights of Those Facing the DeathHalaman 35 dari 39 Putusan Nomor 167/Pid.Sus/2021/PN
176 — 115 — Berkekuatan Hukum Tetap
terhadapWajib Pajak yang Mempunyai Hubungan Istimewa yang merupakanperaturan pelaksanaan dari Pasal 18 Ayat (8) UU PPh;Bahwa referensi lain mengenai definisi wajar (arms length principle)dapat ditemukan pada OECD Transfer Pricing Guidelines, pada Paragraf1.6 yang berbunyi:"where conditions ore made or imposed between the two (associated)enterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those
conditions, have accrued to one of theHalaman 34 dari 87 halaman Putusan Nomor 1634/B/PK/PJK/2017enterprises, but, by reason of those conditions, have no so accrued, maybe included in the profits of that enterprise and taxed accordingly;Bahwa jika suatu kondisi yang terjadi antara pihak yang terafiliasiberbeda dengan kondisi yang terjadi antara pihakpihak yangindependent, kemudian suatu laba yang seharusnya dilaporkan di salahsatu perusahaan tertentu tetapi karena kondisi tersebut terjadi antarapihakpihak
175 — 48 — Berkekuatan Hukum Tetap
koreksi positif atas biaya asuransi sebesarRp1.387.848.870,00 yang tidak didukung oleh bukti ekstern seperti polisasuransi;Bahwa Pemohon Banding tidak setuju atas koreksi positif biaya asuransiRp1.387.848.870,00, dengan alasan Pemohon Banding memiliki polisasuransi, hanya saja polis asuransi yang Pemohon Banding miliki tersebut,atas nama global insurance, yang terdiri dari Nufarm Limited and/orsubsidiary and/or associated companies and/or subsidiary companiesthereof and/or jointventures (including those
58 — 34 — Berkekuatan Hukum Tetap
So long as the various branchesare part of the same legal entity which has been registered wth theComptroller, no GST is to be charged on those supplies."Terjemahannya:"Karena pengertian biasa dari kata 'memasok' adalah untukmenyediakan atau melayani suatu transaksi yang melibatkan pasokanmenyiratkan bahwa ada dua pihak dalam transaksi tersebut.
IRVAN RAHMADANI PRAYOGO,S.H
Terdakwa:
1.ABDULLAH Als DUL Bin ATAN YUNUS .Alm.
2.ANDIKA Als ANDIK Bin JUNAIDI.
74 — 44
Maka berlaku ketentuandalam hukum positif kita bahwa seseorang tidak bisa dipidana sebelum adaaturannya, sementara aturan saat ini diatur Sampai hukuman mati, dalam kasuskasus tertentu diatur maksimal hukuman mati karena saat ini masih berlaku dansah;Menimbang, bahwa PBB telah mengeluarkan sebuah panduan berjudulJaminan Perlindungan bagi Mereka yang Menghadapi Hukuman Mati(Safeguards Guaranteeing Protection of the Rights of Those Facing the DeathPenalty) melalui Resolusi Dewan Ekonomi Sosial PBB
349 — 208 — Berkekuatan Hukum Tetap
You must consider the nature and kindof customer who would be likely to buy those goods or services.In fact, you must consider all the surrounding circumstances; and youmust consider what is likely to happen if each of these trade marks isused in a normal way as a trade mark for the goods or services of therespective owners of the marks.
80 — 46 — Berkekuatan Hukum Tetap
It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
43 — 24 — Berkekuatan Hukum Tetap
It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
44 — 28 — Berkekuatan Hukum Tetap
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) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh
126 — 80 — Berkekuatan Hukum Tetap
Commentary on Article 11 Paragraph 17:any 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),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.
74 — 62 — Berkekuatan Hukum Tetap
It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
102 — 85 — Berkekuatan Hukum Tetap
In anarrow range of such cases, an intragroup activity may be performed relatingto group members even though those group members do not need theactivity (and would not be willing to pay for it were they independententerprises). Such an activity would be one that a group member (usually theparent company or a regional holding company) performs solely because ofits ownership interest in one or more other group members, i.e. in its capacityas shareholder.
47 — 28 — Berkekuatan Hukum Tetap
Examples of criminal corrupt conductare : Bribery, Fraud, Utilisation of public resources for private gain,Deliberate loss of court records and Deliberate alteration of court records.Corruption also occurs when instead of proceedings being determined onthe basis of evidence and the law, their outcome is affected by improperinfluences, inducements pressures, threats, or interference, directly orindirectly, from any quarter or for any reason including those arising from :a conflict of interest, nepotism
145 — 70 — Berkekuatan Hukum Tetap
Agreement) tanggal 30April 2003, knususnya 8.9, yaitu:The Lessee shall be solely responsible to obtain any and all licenses, permits,approvals and validations in the name off the Lessee for for the operation of theHotel, including all permits and licenses required for the management andoperation of the Premises and all necessary governmental approvals andcertificates for the sales and services of all beverages authonzed by applicablelaws and shall be responsible for all extension or renewal of those
138 — 77 — Berkekuatan Hukum Tetap
dengan Pasal 15 agreement on traderelated aspects of intelectual property rights (selanjutnya disebut trips)sebagaimana terdapat dalam annex ic dari convention establishing theworld intellectual property organization sebagaimana juga telah diratifikasioleh Indonesia melalui UndangUndang Nomor 7 tahun 1994 tentangpengesahan agreement establishing the world organizationmengemukakan bahwa :"any sign or any combination of signs, capable of distinguishing the goodsor services of one undertaking from those
1370 — 1816 — Berkekuatan Hukum Tetap
Rule 31.1 provides that the tribunal shall have the authority to order in itsaward that all or part of the legal or other costs of a party (apart form thecosts of the arbitration) be paid by the other party As before the Tribunalconsiders that it should assess those costs now than refer the matter to theRegistrar for taxation;18. The Claimants claim legal cost of 872,250 and S$3,522,522 anddisbursments of 32,224, S$63, 228 and S$35, 547 as particularised inSections 1 and 3 of Annex V.
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- Alasan memilih topik grosse akte sebagai salah satu pokok bahasan Restatement adalah terdapatnya kesimpangsiuran terkait grosse akte. Grosse akte mempunyai judul Demi Ketuhanan Berdasarkan Ketuhanan Yang Maha Esa seperti irah-irah putusan pengadilan ... [Selengkapnya]
names are written under the document are actually theones who signed it,e that it was signed on the specified date (thus that an earlier date was not filled inafterwards).The presence of an authentic instrument also guarantees that the signatoriesunderstood why they signed it, because a notary public is required to ascertain thatthe signatories understood the purpose of the document.The law requires an authentic instrument for certain statements and contracts;a private instrument is invalid for those
Those statements should not result in a legal consequence which the parties are notat liberty to determine. Imperative evidentiary value relates only to that which theinstrument is intended to prove to the other party. A unilateral statement about afact is nevertheless within the scope of the provision."
thosewho (under substantive law) are to be considered as parties to the instrument, butalso for the party or parties against whom the party who made the statement in theinstrument must be considered to have intended the instrument to serve as evidence.The Hoge Raad, however, ruled that the content and purport of Art. 157 CCP andthe requirements of legal transactions entail that a private instrument constitutesimperative evidence only with respect to the other party (and its assignees), in otherwords those
who are designated as such in the instrument or those to whom the partywho signed the instrument gave an undertaking according to its text.