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

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

Ifsuch resident carries on business as aforesaids,tax may be imposed bythat other Contracting State on the business profits of such resident butonly on so much of such profits as are attributable to the permanentestablishment or are derived from sources wthin such other ContractingState from sales of goods or merchandise of the same kind as those sold,or from other business transactions of the same kinds as those effected,through the permanent establishment;.

In theevent USER desires to use the mark in connection wth the program incountries other than those listed on schedule A, such schedule may beamended wth OWNER's witten consent to include such other countries."Bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkanbahwa Visa tidak mengenakan royalti kepada PT Bank Lippo, Tbk;2. Tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua)kategori, yaitu :a.

Ifsuch resident carries on business as aforesaids, tax may be imposed bythat other Contracting State on the business profits of such resident butonly on so much of such profits as are attributable to the permanentestablishment or are derived from sources wthin such other ContractingState from sales of goods or merchandise of the same kind as those sold,or from other business transactions of the same kinds as those effected,through the permanent establishment;Bahwa biaya yang Pemohon Banding catat

memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa:Not with standing any other provisions of this Agreement, where acompany which is a resident of a Contracting State, having a permanentestablishment in that Contracting State, derives profits through of thepermanent establishment, such profits may be taxed (in an addition to betax which would be chargeable on those

profits if they were the profits ofa company which was a resident of that other Contracting State) inaccordance with the laws of the Contracting State, but the rate of tax soimposed shall not exceed 10 per cent of the profits of the permanentestablishment after payment of the income tax on those profits;Halaman 5 dari 11 halaman.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut:This heading covers footwear with outer soles and wu s of nibbe iaf heading Bab jppers of rubber or plastics, other than those. Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenis alaskaki), sebagai berikut:Halaman 9 dari 33 halaman.

Putusan Nomor 4024/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear ciate Orel oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the

Putusan Nomor 4024/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear Graton bers oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

Putusan Nomor 4024/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note thisChapter covers, under headings 64,01 to 64.05, various types of footwear Ginchisting overs oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot an the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental strips oredging

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskan sebagaimanakutipan berikut :This heading covers footwear with outer soles and uppers of rubbe iof heading Epa ppers of rubber or plastics, other than those. Berdasarkan Explanatory Notes, penjelasan mengenai tentang Chapter 64 inGeneral, bahwa yang dimaksud footwear (10 jenis alas kaki), sebagai berikut :Halaman 9 dari 28 halaman.

Putusan Nomor 428/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

Putusan Nomor 428/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear Groinding nyere oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental

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."

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"bahwa 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.

Memmbang, obahwa peinohon dengan surat Permobonannya terianggal 26 Maret 2613 yanpdeiner ob Ropers Petaaien Neyer Baburaps innpesti 26 Maret 2023 ci Dawei: Nomor2 SSP Plea BPA anon mongupukun permonumun yung pada pokGknys scmugs oortkut Bahwa anak pemohon yang bermama Valentinas Fendra Aditya diiairkan di OKU Timurpads unggai 9022011 schagai Amak LakiLaki dari perkawinan suamiistri Eguatiusbud ireawan dan Lusia itartageaeebeerese tpett rae meerrt cee~ Tm rostiaties Bitcterssth: oer pyerim pieset those

Putusan Nomor 116/B/PK/PJK/2014aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent estabtishment"Bahwa tagihan atas jasa dari Master Card International

In the event USER desires to use themark in connection wth the program in countries other than those listed onschedule A, such schedule may be amended wth OWNER 's witten consentto include such other countries"Bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkanbahwa Visa tidak mengenakan 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 on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment"Bahwa biaya yang Pemohon Banding catat

If the enterprise carries on orhas carried on business as aforesaid, the profits of the enterprise may be taxed inthe other State but only so much of them as is attributable to that permanentestablishment or are derived within such other State from sales of goods ormerchandise of the same kind as those sold or from other business transactions ofthe same kind as those effected, through the permanent establishment."

If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to;a) that permanent establishment; orb) sales within that other Contracting State of goods or merchandise of the sameor similar kind as those being sold, or other business activities of the same orsimilar kind as those being carried on through that permanent establishment ifthe sale or the business activities had been made or carried on in that

Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them asis attributable to;c) that permanent establishment; ord) sales within that other Contracting State of goods or merchandise ofthe same or similar kind as those being sold, or other businessactivities of the same or similar kind as those being carried onthrough that permanent establishment if the sale or the businessactivities had been made or carried on in that

kaki, tutup kepala,payung, payung panas, tongkat jalan, tongkat duduk, cambuk,pecut dan bagiannya; bulu unggas olahan dan barang dibuatdaripadanya; bunga artifisial; barang dari rambut manusia:Sesuai BTKI 2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut :This heading covers footwear with outer soles and s of rubbe iof hen gsor uppers of rubber or plastics, other than those

Putusan Nomor 465/B/PK/Pjk/2020GENERALWith certain exceptions (see particularly those mentioned at the end of this General ae thisChapter covers, under headings 64.01 to 64.05, various types of footwear etn ees oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include aeposiie foot orshoe coverings of flimsy material (paper

The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental

If such resident carries on business as aforesaids,tax may be imposedby that other Contracting State on the business profits of such resident but onlyon so much of such profits as are attributable to the permanent establishment orare derived from sources within such other Contracting State from sales ofgoods or merchandise of the same kind as those sold, or from other businesstransactions of the same kinds as those effected, through the permanentestabtishment"Bahwa tagihan atas jasa dari Master Card

In the event USER desires to use the mark inconnection with the program in countries other than those listed on schedule A,Halaman 11 dari 32 halaman. Putusan Nomor 111/ B /PK/PJK/2014such schedule may be amended with OWNER 's written consent to include suchother countries"Bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkanbahwa Visa tidak mengenakan 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 as aforesaids, tax may be imposedby that other Contracting State on the business profits of such resident but onlyon so much of such profits as are attributable to the permanent establishment orare derived from sources within such other Contracting State from sales ofgoods or merchandise of the same kind as those sold, or from other businesstransactions of the same kinds as those effected, through the permanentestablishment"Bahwa biaya yang Pemohon Banding catat

Or,b) the same persons participate directly or indirectly in the management, control orcapital of an enterprise of a Contracting State and an enterprise of the otherContracting 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, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions

OECD Transfer Pricing Guidelines Tahun 2010 menjelaskan bahwa:Paragraph 7.1.This chapter discusses issues that arise in determining for transferpricing purposes whether services have been provided by one member ofan MNE group to other members of that group and, if so, in establishingarm's length pricing for those intragroup services.

In a narrow range of suchcases. an intragroup activity may be performed relating to groupmembers even though those group members do not need the activity(and would not be willing to pay for it were they independententerprises). Such an activity would be one that a group member(usually the parent company or a regional holding company )performs solely because of its ownership interest in one or moreother group members. i.e. in its capacity as shareholder.

Putusan Nomor 425/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64,05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

Putusan Nomor 425/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64,05, various types of footwear Se he vee oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the

Putusan Nomor 425/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the pees external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

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"bahwa 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.

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General ad thisChapter covers, under headings 64,01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note thisChapter covers, under headings 64.01 to 64,05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot an the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the eeyeat external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

Putusan Nomor 4265/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptioms (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings G4.01 to 64,05, various types of footwear Gneluding overs!

The size of the uppers variesvery much between different types of footwear, from those covering the foot at the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the pease external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips