Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

In such a case theexcess payment may be taxed by each Contracting Stateaccording to its own law, including the provisions of thisConvention where applicable.The term "interest" as used in this Convention meansincome from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other securities and whether ornot carrying a right to participate in profits, and debtclaimsof every kind, as well as all other income which, under thetaxation

law of the Contracting State in which the incomehas its source, is assimilated to income from money lent.2.5.

Due process of lawpadadasarnya bukan sematamata mengenai rule of law, akan tetapi merupakanunsure yang essensial dalam penyelenggaraan peradilan yang intinya adalahbahwa ia merupakan ...a law which hears before it condemns, which proceedsupon inquiry,and renders judgement only after trial... Pada dasarnya yangmenjadi titik sentral adalah perlindungan hakhak asasi individu terhadap arbitraryaction of the goverment.

Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar) :In thedetermination of any criminal charge against him, everyone shall beentitledHalaman 7Putusan No. 30/Pra.Pid/2016/PN.Mdn.to the following minimum guarantees, in full equality :a) To be informedpromptly and in detail in a language which beunderstands of the nature andcause of the charge against him ;terjemahannya :Dalam penentuan suatutindak kejahatan, setiap orang berhak atas jaminanjaminan minimaldibawah ini secara penuh, yaitu :a) untuk

(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock

040/RMIKAN/IV/2015 kepada Penggugat mengenai adanya permasalahanperhitungan pembayaran yang berhak diterima oleh Penggugat ataspengakhiran Perjanjian Jasa.Di dalam surat ini, PT RMI (dalam pailit) menyampaikan:"In regards of Early Termination Contract Agreement No.53540R on March 18, 2015 and demand of Performance Bondpayment aS a consequences, we'd like to seek yourconsideration that PT RMI have successfully drilled 6 wells thusVICO Indonesia shall only be entitled for Performance Bondpayment which

daily prorate since the effective date of EarlyTermination on March 18, 2015 up to May 31, 2015 which is 74days.

Penggugat ataspengakhiran Perjanjian Jasa yang masih disengketakan antaraPenggugat dan PT RMI (dalam pailit).Halaman 28 putusan perkara Nomor : 453/Pdt/2019/PT.DKIDi dalam surat ini, PT RMI (dalam pailit) menyampaikan:"In regards of Early Termination Contract Agreement No.53540R on March 18, 2015 and demand of PerformanceBond payment as a consequences, we'd like to seek yourconsideration that PT RMI have successfully drilled 6 wellsthus VICO Indonesia shall only be entitled for PerformanceBond payment which

daily prorate since the effective dateof Early Termination on March 18, 2015 up to May 31,2015 which is 74 days.

Bahwa Article 16 Agreement on TradeRelated Aspects of IntellectualProperty Rights (TRIPS Agreement) menegaskan:The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owners consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

BPI as required by the latter and within thescope of its business operations, the comprehensive services, consulting andassistance in the areas expressly provided for herein.By the terms of this contract, BREDERO PRICE shall provide such services asdefined hereinafter.It is expressly agreed that this contract does not include any rights upon the tradename or patents belonging to BREDERO PRICE which, in consideration of theirspecific nature may be covered by supplementary contracts.

OTHER SERVICESe BREDERO PRICE shall get other services which it hasdeveloped itself at the disposal of PT. BPI and which PT. BPImight be able to benefit from in its usual business operations.BREDERO PRICE shall inform PT. BPI of the existence of suchnew services immediately upon their being put into operation.Yang terjemahan dalam bahasa Indonesianya menyatakan (Bukti PK8):2.

Lihat surat dari Pricewaterhouse Coopers (auditorindependen) tanggal 20 November 2006 kepada BSH BV perihal Bredero ShawIndonesian (Penghasilan Indonesia Bredero Shaw), yang antara lain menyatakan(Bukti PK10):Herewith we confirm that the service fee of $US 1,288,244 which Bredero ShawHolding BV charged to PT Bredero Shaw Indonesia in 2005 is included in the 2005Halaman 19 dari 33 halaman Putusan Nomor 230/B/PK/PJK/2012statutory accounts and is reported as gross Income in the draft 2005 corporateIncome

Selengkapnya KonsideransService Agreement tersebut menyatakan (Bukti PK7):WITNESSETHWHEREASBREDERO PRICE possesses a certain amount of skill and knowhow which it hasdeveloped worldwide, but not in Indonesia and acquired through extensiveinternational operations.Its sound reputation and position throughout the world are evidence thereof.It has made achievements not only in design, plant construction and manufacture ofindustrial pipe coating, but also in the areas of administration and finance, marketing

"This Confirmation evidences a complete and binding agreementbetween you and us as to the terms of the Transaction to which thisConfirmation relates. In addition, you and we agree to use allreasonable efforts promptly to negotiate, execute and deliver anagreement (the "Agreement") in the form of the ISDA 2002 MasterAgreement (the "ISDA Form"), with such modifications as you and wewill in good faith agree.

(ii)waives any objection which it may have at any time to the laying ofvenue of any Proceedings brought in any such court, waives any claimthat such Proceedings have been brought in an inconvenient forum andfurther waives the right to object, with respect to such Proceedings, thatsuch court does not have any jurisdiction over such party; and (iil)agrees, to the extent permitted by applicable law, that the bringing ofProceedings in anyone or more jurisdictions will not preclude thebringing of Proceedings

An Early Termination Amount due in respect of anEarly Termination Date will, together with any amount of interestpayable pursuant to Section 9(h)(ii)(2), be payable (1) on the day onwhich notice of the amount payable is effective in the case of an EarlyTermination Date which is designated or occurs as a result of an Eventof Default ... " (Section 6(d)(Ii)).Terjemahan: "tanggal pembayaran. suatu jumlah pengakhiran diniberkaitan dengan tanggal pengakhiran dini akan, bersama denganjumlah bunga apapun

Section 6(d)(i) obliged each party to make the calculationscontemplated by section 6(e) (if any) and provide the other party astatement showing such calculations in reasonable detail, specifyingany early Termination Amount payable and giving details of the relevantaccount to which any amount was to be paid.Terjemahan: Pasal 6 (d) (i) mewajibkan setiap pihak untuk melakukanpenghitungan yang diatur dalam Pasal 6(e) (jika ada) dan memberikankepada pihak lainnya suatu pemyataan menunjukkan perhitungandalam

Pasal 10 (c ) ISDA Master mengatur bahwa:"The Office through which a party enters into a Transaction will be theOffice specified for that party in the relevant Confirmation or as otherwiseagreed by the parties in writing, Unless the parties otherwise agree inwriting, the Office through which a party enters into a Transaction will alsobe the Office in which it books the Transaction and the Office throughwhich it makes and receives payments and deliveries with respect to theTransaction ".Terjemahan

The adhesivelayer is protected by an interleaving, wider than the tape, which is removed during aplication;Typical Properties : ThicknessPVC Backing 0.30 mmAdhesive 0.70 mmTotal 1.00 mmbahwa Majelis sependapat Pemohon Banding yang menyatakan bahwa Denso Strips On Roll ofUnvulcanised Rubber Bitumen Mix CPT 1000 PVC Black 100mm x 20m adalah anti korosi tapedipakai untuk melindungi pipa besi dari korosi (karat) untuk pipa minyak, gas dari modifiedrubber, unvulcanised seperti bitumen oriented compounds

It therefore covers only cellular products orthose which have been reinforced, laminated, supported or similarly combined withother materials.

These include incorporating agas into plastics (e.g., by mechanical mixing, evaporation of a low boiling pointsolvent, degradation of a gas producing material), mixing plasticswith hollow icrospheres (e.g., of glass or phenolic resin), sintering granules of plastics and mixingplastics and mixing plastics with water or solventsoluble material which are leachedout of plastics leaving voids;bahwa perbedaan antara cellular plastics dan noncellular plastics adalah:cellular plastics : berpori/berongga,

Instead of posingsuch a general validity demand, the new Code simply specifies a number offundamentalborders which the contracting parties are not allowed not cross:mandatory law, good morals, public order. A contract contrary to one of thesethree will, as a rule, be null (art. 3:40 DCC).2.2 Art. 3:40 par. 2 DCC reads: A juridical act which violates a mandatory statutoryprovision becomes a nullity; if, however, the provision is intended solely for the3.

The article recognizes two kinds of exceptionsto this rule.The first exception concerns provisions which are intended solely for the4 In this contribution I mainly follow the English translation by Haanappel: Haanappel c.s., New Netherlands Civil Code, Deventer/Boston: Kluwer Law & Taxation 1990.5 Parlementaire Geschiedenis van het Nieuwe BW (Parl. Gesch.

a nullity would overreach itself.The second exception is found in art. 3:40 par. 3 DCC, which establishes thepossibility that a violated provision does not purport to invalidate juridical acts inconflict therewith. In such cases, the remedies mentioned in art. 3:40 par. 2 DCC donot apply.

Together they embody theunwrittenfundamental requirements of human conduct, which are current ina certain society at a certain period in time.3.3. Art. 3:40 (1) DCC distinguishes the content of a contract from the necessaryimplication of a contract.Contentmeans: the mutual obligations of the parties,upon which they have agreed (e.g. the delivery of goods, the rendering of aservice).

8.2 Specifically concerning annullabilities, the Dutch Civil Code introduces a fewmore inbetweensolutions.According to art. 3:53 par. 2 DCC, the court may, upon request, refuse to giveeffect to an annulment in whole or in part, if the juridical act has already producedconsequences which can only be undone with great difficulty.

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.Terjemahannya:Halaman 100 dari 121 halaman.

The Committee hasspent considerable time and effort (and continues to do so) examining theconditions for the application of this Article, its consequences and thevarious methodologies which may be applied to adjust profits wheretransactions have been entered into on other than arms length terms.

Itsconclusions are set out in the report entitled Transfer Pricing Guidelines forMultinational Enterprises and Tax Administrations, which is periodicallyupdated to reflect the progress of the work of the Committee in this area.That report represents internationally agreed principles and providesguidelines for the application of the arms length principle of which theArticle is the authoritative statement.Terjemahannya:Pasal ini diterapkan terhadap koreksi laba yang dapat direkayasa untuktujuan perpajakan

The Committee hasspent considerable time and effort (and continues to do so) examining theconditions for the application of this Article, its consequences and thevarious methodologies which may be applied to adjust profits wheretransactions have been entered into on other than arms length terms. ItsHalaman 106 dari 121 halaman.

Putusan Nomor 904/B/PK/PJK/201581.conclusions are set out in the report entitled Transfer Pricing Guidelines forMultinational Enterprises and Tax Administrations, which is periodicallyupdated to reflect the progress of the work of the Committee in this area.That report represents internationally agreed principles and providesguidelines for the application of the arms length principle of which theArticle is the authoritative statement.Terjemahannya:Pasal ini diterapkan terhadap koreksi laba yang dapat

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.

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

&pajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut;OECD MODEL 2008:Pasal 5 ayat (1):For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Place of Management;Branch;Office;Factory;Workshop;an es PN PSMine, oil or gas well, quarry or any other place of extraction ofnatural

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which arenot permanent establishments, even if the activity is carried on through afixed place of business. The common feature of these activities is that theyare, in general, prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf4 disebutkan:24.

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

Jika perusahaan menjalankan usahanya seperti yangdikatakan sebelumnya, laba dari perusahaan itu bisa dikenakanpajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut.Bahwa OECD MODEL 2008 (UU KUP), antara lain mengatur:Pasal 5 ayat (1)For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2)List of PE positive

tersebutmenyebutkan bahwa wujud dari management knowhow adalahpengalaman, dokumendokumen dan informasi lain tentangdistribusi dan pemasaran produk yang dimiliki oleh BeiersdorfAG dan persyaratanpersyaratan manajemen terkait misalnyaadalah konsep produk, strategi pemasaran, analisa pasar, danpeluncuran produk;Bahwa paragraf 6.5 OECD Guidelines Tahun 2010menyebutkan bahwa knowhow generally corresponds toundivulged information of an industrial, commercial or scientificnature arising from previous exprerience, which

has practicalapplication in the operation of an enterprise and from disclosureof which an economic benefit can be derived and knowhow mayinclude secret processes or formulae or other secret informationconcerning industrial, commercial or scientific experience that isnot covered by patent.

Definisi Know How dalam Paragraf 6.5 OECD GuidelinesTahun 2010 menyebutkan bahwa knowhow generallycorresponds to undivulged information of an industrial,commercial or scientific nature arising from previousexprerience, which has practical application in the operationof an enterprise and from disclosure of which an economicbenefit can be derived and knowhow may include secretprocesses or formulae or other secret informationconcerning industrial, commercial or scientific experiencethat is not covered

Bahwa berdasarkan paragraf 6.5 OECD Guideline Tahun 2010yang menyebutkan bahwa knowhow generally corresponds toundivulged information of an industrial, commercial or scientificnature arising from previous exprerience, which has practicalapplication in the operation of an enterprise and from disclosure ofwhich an economic benefit can be derived and knowhow mayinclude secret processes or formulae or other secret informationconcerning industrial, commercial or scientific experience that isnot covered

Putusan Nomor 503/B/PK/PJK/201611.12.13.14.memenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby

riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.

For each brand ofthe products, such royalty shall be that percentage of Licensee's NetSales Value for that brand which is specified in the schedule to thisagreement (Article 5.1 of License agreement)"Yang diterjemahkan sebagai berikut:"Atas hak yang diberikan, penerima lisensi harus membayarkan royaltikepada PM Product atas setiap produk yang dihasilkan atau dijual olehpenerima lisensi sesuai dengan perjanjian ini.

All of thecosmetics are manufactured to M's formula from ingredients obtainedin the country of importation, with the exception of one for which theessential ingredients are normally purchased from M. How is theroyalty to be treated with respect to the imported ingredients?2.

License shallmanufacture, and procure that any Authorized Manufacturermanufactures, the Products in strict accordance with the Specificificationsand shall not sell any Products which are not so manufactured. Licenseeshall submit to PMPSA or its designees each calendar quarter fairHalaman 31 dari 71 halaman Putusan Nomor 173 B/PK/PJK/2015samples of all Products that have benn manufactured and sold by itduring the preceding calendar quarter.

PMPSA has at any time during the term of thisagreement the right to grant licenses and which are prootected by statute,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

Ketentuan dalam Pasal 15.4.1 PSCversi terbaru tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deductionunder Article 26 (4) of the Indonesia Income Tax Law and is notsheltered by any Tax Treaty to which the Government of the Republicof Indonesia has become a party.

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan butir 5 Protoco/ Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and Is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASEHalaman 58 dari 70 halaman. Putusan Nomor 1830/B/PK/PJK/201 726.1.1.

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and Is not sheltered by any tax treatyto which the Government of the Republic Indonesia has become a party.

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofThe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which

and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which