The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

Nomor 444 k/Pdt.SusHKI/201610.11.12.Utama;Bahwa Distributor Agreement tersebut telah diakhiri pada tanggal 12 Juli2007 atau setidaktidaknya tidak diperpanjang lagi berdasarkan Pasal/Angka 10 alinea kesatu Distributor Agreement,Bahwa dalam huruf k Distributor Agreement tertulis kewajiban Tergugatsebagai berikut: "Distributor shall acknowledge at all times Company'sexclusive right, title, and interest in and to its patents and trademarks andshall not at any time do or cause to he done any act contesting

Distributor shall notrepresent that it has any ownership interest in company's trademarks orregistrations thereof. Distributor shall, in every reference to thetrademarks in advertising or elsewhere, cleary indicate company'sownership of the trademarks."

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough

a permanent establishment situated therein";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak

Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara

seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall

The parties acknowledge and agree that:(a) anv dispute arising under, out of or in connection with theseterms and conditions (including any questions regarding itsexistence, validity or termination or any unlawful act), shall bereferred to and finally resolved by arbitration in Singapore inaccordance with the Arbitration Rules of the Singapore InternationalArbitration Centre ("SIAC") . .Terjemahan bahasa Indonesianya adalah sebagai berikut:"18. Penyelesaian Sengketa.

Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."

(f) Putusan Mahkamah Agung No. 794 KIS1p/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan:"Memperhatikan Policy No. 49100137108 tanggal 10 Agustus 1978(surat bukti P. 1) di bawah bagman tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in writing by the parties indifference or if they cannot agree upon a single arbitrator.Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk

Without prejudice to any other rights to which it may be entitled,either party may give written notice to the other terminating this Agreementwith immediate effect if:13.2.1 the other patty commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (30) days after receiving writtennotice requiring it to remedy the breach."

84.Demikian halnya Pasal 14.2 NEDA menyebuikan: "The termination orexpiry of this Agreement shall not of itself give rise to any liability on thepart of the Company to pay any compensation to the Distributor for loss ofprofits or good will".

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2x135MW IPP Coal Fired Power Plant,yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties within thirty (30) days of thenomination of the last of the two arbitrators nominated by the Parties.

/fthe Parties fail to agree upon the third arbitrator wthin such period, the saidarbitrator shall be nominated in accordance wth the BANI rules or such otherrules as agreed between ME and the Contractor."Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antaraPara Pihak dalam waktiu tiga puluh (30) hari terhitung sejakpenunjukan arbiter terakhir dari dua arbiter yang telah dipilih parapihak.

Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 International Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC and itsemployees, nor the ICC National Committees shall be liable to any personfor any act or commission in connection wth arbitration."

If the parties fail toresolve such dispute or difference ...dst..., the dispute or difference shallbe reffered to and finally settled by arbitration under the Badan ArbitraseNasional Indonesia (BANI) or any other rules as may be agreed betweenME and the Contractor by one or more arbitrators (not to exceed three)who shall be appointed under such rules. The award of the arbitrator(s)shall be final and binding on the parties."

KPC pada schedule 1 part 10 Community Relations:The company shall be responsible for all community relation activitiesand programs and shall pay the cost associated with theese activities;b) Kontrak Penambangan dengan PT.

KPC pada schedule 1 part 10 Community Relations:The company shall be responsible for all community relation activitiesand programs and shall pay the cost associated with theese activities,b) Kontrak Penambangan dengan PT.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisions andlocal authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection withthe sale on credit of any industrial, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp101.155.950.000,00 karena pada saatHalaman 17 dari 37 halaman Putusan Nomor 1020/B/PK/PJK/2016pemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer

Commentary on Article 11 Paragraph 17Any 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),8. 2.

the contrary by the Statesconcerned, or anyother form of corporal punishment atau apabila diterjemahkanbahwa Hukuman Negara pantai yang dijatuhkan terhadap pelanggaranperaturan perundangundangan perikanan di zona ekonomi eksklusif tidak bolehmencakup pengurungan, jika tidak ada perjanjian sebaliknya antara Negaranegara yang bersangkutan, atau setiap bentuk hukuman badan lainnya.Pasal 74 Unclos ayat (1)The delimitation of the exclusive economic zone between Stateswithopposite or adjacent coasts shall

UndangUndang ini tidak berlakubagi tindak pidana di bidang perikanan yang terjadi di wilayah pengelolaanperikanan Republik Indonesia sebagaimana dimaksud dalam Pasal 5 ayat (1)huruf b, kecuali telah ada perjanjian antara Pemerintah Republik Indonesiadengan pemerintah negara yang bersangkutan.Pasal 51 ayat 1Mengatur tentang perlindungan hak perikanan tradisional yang kemudiandinyatakan bahwa Without prejudice to article 49, an archipelagic State shallrespectexisting agreements with other States and shall

Theterms andconditions for the exercise of such rights and activities, including thenature,the extent and the areas to which they apply, shall, at the request of any oftheStates concerned, be regulated by bilateral agreements between them.Suchrights shall not be transferred to or shared with third States or theirnationals. atau dapat diterjemahkan bahwa Tanpa mengurangi arti ketentuanpasal 49, Negara kepulauan harus menghormati perjanjian yang ada denganNegara lain dan harus mengakui hak perikanan

Members shall provide for the protection of independepentlycreated industrial designs that are new or original. Members mayprovide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members may provide that such protection shall notextend to designs dictated essentially by technical or functionconsiderations ...

No.849 K/Pdt.Sus/201112.13.Members shall provide for the protection of ... etc. Membersmay provide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members ... ect.

danmengikatkan diri pada ketentuanketentuan yang diatur dandikeluarkan oleh FCC tersebut ;Tujuan utama dari FCC London adalah untuk menangani masalahmasalah penyelesaian secara ekonomi melalui tribunal sehubungandengan timbulnya perkaraperkara jual beli biji Kakao dan/atau produkkakao yang berada di bawah ketentuan pasar dari FCC tersebut ;Section 31 (general Rules) pada section 31.4 dari FCC menegaskansebagai berikut :No party to any contract nor any person claiming through or undersuch party shall

bring any action or other legal proceedings aginst theother party in respect of any such dispute until such dispute shall firsthave been heard and determined by the Arbitrations or Board ofAppeal in accordance with the Rullesin force in the date whenarbitrations is claimed ;Hal. 7 dari 28 hal.

No. 1982 K/Pdt/2009in respect of any such dispute until such dispute shall first have ben heardand determined by the Arbitrations or Board of Appeal in accordance with theRullesin force on the date when Arbitrations is claimea" ;Sehubungan dengan halhal yang didalilkan Penggugat videposita dan petitum surat gugatan, maka proses dan prosedurpenyelesaian tehniS maupun hukumnya telah diatur danditentukan didalam Section 10 (Market Rules), Section18.3 (Default)dan Section 35.10 ;(Default And Invoicing

If payment is not made withinthat period, the seller may freely dispose of the goods anddeclare the buyer in default, whereupon the contract shall beclosed out." ;M.

berdasarkan uraian fakta yang terungkap, bahkanTergugat dianggap pula telah melanggar ketentuan pasal 5 huruf (a) dan huruf(6) Undangundang Nomor 23 Tahun 2004 Tentang Penghapusan KekerasanDalam Rumah Tangga, hal mana diketahui bahwa Tergugat yang seharusnyamenjadi pelindung Penggugat namun kenyataannya malah menyakiti danmemukulinya;Memperhatikan dalil Maaddatu Hurriyati alZawjain juz halaman 83 ,yang oleh Majelis Hakim diambi alih sebagai pendapat Majelis, sebagaiberikut :ches cited ay aly Gey sll shall

Musthafa AsSibai dalam kitab AlMaratu bainal Fiqhi wal Qanun halaman 100 yangdiambil alih sebagai pendapat Pengadilan Tinggi Agama sebagai berikut :Ah dle Se Ge dled Lela Elly Gal as agcy dns ll Shall Ub15a Waa Glial GS Legey Guaeeliie Gu Elia) GH AY agSgluy YSJad Ores 5 Ge Ge Aen Sl AE Dell ced Gt GAN Ge Atle Lgl!

huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall

sebagaimana diatur dalam pasal 19 huruf (f)Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116 huruf (f) Kompilasi Hukum Islam;Menimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHurriyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alih menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Halaman 3 dari 6 halaman putusan nomor 4/Pdt.G/2019/PTA.BnComa Crag chia Ys cil led aay aly Coes jl Shall

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; orHalaman 15 dari 36 halaman Putusan Nomor 307/B/PK/PJK/2015(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp84.844.714.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

SubKontraktor/TURUTTERGUGAT bertanggungjawab terhadap kegagalan dalammelaksanakan pekerjaannya;d) Angka 4 Commencement and Completion Surat Perintah Kerja Letter of Award tanggal 1 Januari 2014, selengkapnyasebagai berikut: The Commencement Date shall be 1 January2014.The Time for Completion for the Sub Contractor Works, shallbe tuelve (12) months counted from the Commencement Date,that is, the completion date is 1 January 2015.Terjemahan bebasnya:Perjanjian mulai berlaku sejak tanggal 1 Januari

/atautanggungjawab TERGUGAT untuk membayarkan seketika padasaat TERTANGGUNG/OWNER/PENGGUGAT menyampaikansurat pemberitahuan yang menyatakan adanya kegagalanHal. 6 dari 43 hal Put.No134/Padt/2018/PT.DKI.pelaksanaan Pekerjaan (notice default) kepadaPENANGGUNG/SURETY/ TERGUGAT sebagaimana hal inidinyatakan dalam Paragraf ke5 (lima) surat Advance PaymentBond dan Paragraf ke2 (dua) surat Performance Bond dengankalimat sebagai berikut, yaitu:Paragraf ke5 Advance Payment Bond:This Advance Payment Bond shall

our privilage as guarantor to claimconfiscation in advance of debtor belongings to settle this debts whichconforms to article 1832 of Indonesian Civil Law Code.Terjemahan bebas:Selanjutnya kami menegaskan melepaskan hak istimewa sebagaipenjamin untuk menagih terlebih dahulu kepada Debitor untukmenyelesaikan kewajiban utang sesuai dengan Pasal 1832 KitabUndangUndang Hukum Perdata.Paragraf ke8 Performance Bond;With reference to section 1832 of Civil Law (Kitab UndangUndangHukum Perdata), the surety shall

TheAdvance Payment shall be repaid through the deductions in paymentcertificate.Terjemahan bebasnya:Uang muka sebesar 15% dari Nilai SubKontrak yang disepakati, yangsama jumlahnya dengan Advance Payment Bond yang disepakati dalamJumlah yang ekuivalen.

COP Nomor 26 dan Nomor 7keduanya tertanggal 3 Februari 2014, TURUT TERGUGAT sudahtidak lagi menjalankan kewajibannya mengembalikan uangmuka/advance payment kepada PENGGUGAT.Bahwa surat Advance Payment Bond menyatakan pembayaranatau pencairan uang muka/advance payment bersifat tidakbersyarat (unconditional and payable) dan mudah dicairkan ataspermintaan pertama kali PENGGUGAT (Owner) sebagaimanadiuraikan pada Paragraf ke5 Advance Payment Bond yangberbunyi sebagai berikut:This Advance Payment Bond shall

furnishing of services, including consultancy services, by anenterprise through an employee or other person other than an agent ofan independent status within the meaning of paragraph 7) where theactivities continue within a contracting states for a period or periodsaggregating more than 90 days within a twelve month period";Bahwa karena bukan sebagai Bentuk Usaha Tetap, maka pajakakan dikenakan di negara asal yaitu Singapura;Pasal 7 ayat (1)"The profits of an enterprise of a Contractomg State shall

Halaman 10 dari 20 halaman Putusan Nomor 1659/B/PK/PJK/20163) Bahwa Article 5 point (2) and Article 7 point (1) Tax Treaty (PersetujuanPenghindaran Pajak Berganda) antara Pemerintah Indonesia danPemerintah Singapura, menyatakan:Article 5 point (2)The term "permanent establishment" shall includeespecially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a farm or plantation;(g) a mine, an oil or gas well, a quarry or other place of extraction of naturalresources

"Article 7 point (1)The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein. If the enterprisecarries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is attributable to thatpermanent establishment;"4.

In consideration of the technical and other assistancegiven by YAMAHA to YMMI hereunder YMMI shall payto YAMAHA the royalty as specified below for the termof this Agreement and even after the expiration there ofin case YAMAHA grants YMMI the right to sell Guitarsand Drums in promotion to total amount of Guitars andDrums that YMMI sold to its buyers including YAMAHA2.0% (include tax) of the net sales of Guitars and Drums2.

Term of Agreement;Article 24:This Agreement shall continue in full force for five (5) yearsfrom 1 April, 2004.

Thereafter, it shall be automaticallyextended for one year each, unless either party shall give tothe other party a written notice of its intention to terminate thisAgreement within at least three (3) monthprior to theexpiration of the term of this Agreement.Berdasarkan Surat Nomor S74/WPJ.07/KP.0200/2010 tanggal2 Juli 2010 tentang Permintaan Peminjaman Buku, Catatan, danDokumen, Pemeriksa telah meminta dokumen Transfer Pricingterkait royalti tersebut, namun hingga diterbitkannya suratPeringatan

shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...

Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.