However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such 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; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal26 berupa bunga pinjaman sebesar Rp19.620.300.000,00 karena padasaat pemeriksaan diketahui berdasarkan hasil pertukaran informasidengan pihak 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 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

disetorkan telahdiakui oleh Bank dan Surat Setoran Pajak juga merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:eee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia;bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Halaman 5 dari 23 halaman.

2008, 2009 dan tahun 2011, maka berdasarkanbuktibukti COD selama 3 tahun Majelis berkeyakinan bahwa IndopalmServices Limited untuk masa Januari s.d Desember 2009 masih merupakanWajib Pajak luar negeri yang berhak atas ketentuan dalam Tax Treatyantara Pemerintah Indonesia dengan Pemerintah Kerajaan Inggris sesuaidengan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraPemerintah RI dengan Pemerintah Kerajaan Inggris yang menyatakan"The profits of an enterprise of a Contracting State shall

melakukan kegiatan melalui suatubentuk usaha tetap di Indonesia dan pemotongan oleh pihak yang wajibmembayar bagi Wajib Pajak luar negeri lainnya.Ketentuan ini mengatur tentang pemotongan atas penghasilan yangbersumber di Indonesia yang diterima atau diperoleh Wajib Pajak luarnegeri selain bentuk usaha tetap.Bahwa ketentuan Pasal 7 ayat (1) Persetujuan Penghindaran PajakBerganda antara Pemerintah RI dengan Pemerintah Kerajaan Inggrismengatur bahwa:The profits of an enterprise of a Contracting State shall

tahun 2008, 2009 dan tahun 2011, makaberdasarkan buktibukti COD selama 3 tahun Majelis berkeyakinanbahwa Indopalm Services Limited untuk masa Januari s.d Desember2009 masih merupakan Wajib Pajak luar negeri yang berhak atasketentuan dalam Tax Treaty antara Pemerintah Indonesia denganPemerintah Kerajaan Inggris sesuai dengan Pasal 7 ayat (1)Perjanjian Penghindaran Pajak Berganda antara Pemerintah Rldengan Pemerintah Kerajaan Inggris yang menyatakan "The profitsof an enterprise of a Contracting State shall

ARTHAGRAHA GENERAL INSURANCE, as representative of thecoinsurance shall attend to all matters connected with this coinsuranceincluding processing of claims and premium collection but claimspayment is handled by each coinsurer independently;c. Any agreement of decision which may be made between the assured andPT. ARTHAGRAHA GENERAL INSURANCE in connection with this coinsurance shall be final and binding upon all other coinsurers;d. Any notice which may be given by the assured to PT.

ARTHAGRAHAGENERAL INSURANCE in writing or otherwise shall be deemed as givento all other coinsurers as well ;Hal. 13 dari 20 hal. Put.

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and suchapproval can be reviewed peridacly by PERTAMINA and CNW'";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be:"The Direct and indirect costs incurred by PHE OGAN KOMERING asOperator and TALISMAN in so providing assistance to Operator shall becharged to the Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"berdasarkan

merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT MasaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:Halaman 5 dari 23 Halaman Putusan Nomor 612 /B/PK/PJK/2014veveee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia,Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement,Bahwa dalam rangka pemberian jasa di bidang hukum sebagaimanadisebutkan didalam section 2 tersebut di atas, MMC menggunakan jasadari konsultan hukum

.,, halaman 15 dari19Wal Qanun halaman 100 yangdiambil alin sebagai pendapat Majelis Hakimsebagai berikut:Cpa lie Cus Eladal 8 SY 9 EI GUAM ae aeidy daa g jl Shall GU...Cee gl ete Cty Asa g iN AB Shall gt Gh uN Cpe GLE Ug Sg) pala G15 Ne ila) GS Lagag..,Sesungguhnya kehidupan suami istn tidak akan tegak denganadanya perpecahan dan pertentangan dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci.

merupakanperbuatan tercela, namun begitu dalam keadaan suami isteri sudah tidak salingmencintai lagi dan yang terjadi hanya sikap permusuhan dan saling membencisebagaimana yang dialami oleh Penggugat dan Tergugat tersebut, makaperceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantum dalamKitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gadosty Ugaldal oi igaes gl Ugg : he jLagitie) Gas 5 dill alga dae EUbiun Y yl walSAS 13 ell gi Soll Cpa Shall

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.

perjanjian/kontrak jasa pengeboran dengan Total dimanaTermohon Peninjauan Kembali semula Pemohon Banding memberikanjasa pengeboran kepada Total ; Bahwa Termohon Peninjauan Kembali semula Pemohon Banding jugamengadakan perjanjian/kontrak (Bareboat Charter Agreement) denganGSFIS untuk menyewa peralatan berupa rig yang dimiliki GSFIS yaituRig Parameswara dan Rig 136 serta peralatan lain yang terkait denganoperasional rig tersebut ; Bahwa Bareboat Charter Agreement menyebutkan :Angka 6"The Charteter shall

This shall include, butshall not be limited to proper manning, maintenance, insurance,victualling, fuel, supplies, port charges, canal dues and pilotages" ;e Bahwa Termohon Peninjauan Kembali semula Pemohon Banding dan GSFISselain mengikat kontrak Bareboat Charter juga mengikat kontrak TechnicalService & Operation Agreement ;10.

perjanjian/kontrak jasa pengeboran dengan Total dimanaTermohon Peninjauan Kembali semula Pemohon Banding memberikan jasapengeboran kepada Total ;e Bahwa Termohon Peninjauan Kembali semula Pemohon Banding jugamengadakan perjanjian/kontrak (Bareboat Charter Agreement) denganGSFIS untuk menyewa peralatan berupa rig yang dimiliki GSFIS yaitu RigParameswara dan Rig 136 serta peralatan lain yang terkait denganoperasional rig tersebut ;e Bahwa Bareboat Charter Agreement menyebutkan :Angka 6"The Charteter shall

This shall include, butshall not be limited to proper manning, maintenance, insurance,victualling, fuel, supplies, port charges, canal dues and pilotages" ; Bahwa Termohon Peninjauan Kembali semula Pemohon Banding danGSFIS selain mengikat kontrak Bareboat Charter juga mengikat kontrakTechnical Service & Operation Agreement ;10.

Everyone shall have the right to freedom of thought, conscience andreligion. This right shall include freedom to have or to adopt a religionor belief of his choice, and freedom, either individually or in communitywith others and in public or private, to manifest his religion or belief inworship, observance, practice and teaching.2. No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3.

The steps to be taken by a State Party to the present Covenant toachieve the full realization of this right shall include technical andvocational guidance and training programmes, policies andtechniques to achieve steady economic, social and culturaldevelopment and full and productive employment under conditionssafeguarding fundamental political and economic freedoms to theindividual.6.

If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply. Lessee agreesthat Lessor shall be entitled to Commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund at the Deposit amountis limited as set out in the Lease.b.

If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred toHal. 76 dari 316 hal. Put.

If requested by Lessor, Lessee shall thereupon cause theHal. 304 dari 316 hal. Put. No. 331 K/Pdt.Sus/2009Aircraft to be deregistered by the Air Authority.

Musthafa As Sibaidalam kitab A/Maratu Bainal Fighi wal Qanun halaman 100 yang diambil alihsebagai pendapat Pengadilan Tinggi Agama sebagai berikut;aul OS Lagey Gretlile Gu Eleial a SY s EIN, GAM ae aL Aes ill Shall GuCEI SM Gee Gy Aap 9 NAS all ei Gh ad ye Ald Led! GUS Iya julHim. 4 dari 6 him. Put. No.5/Pdt.G/2015/PTA.JKSesungguhnya kehidupan suami istri tidak akan tegak dengan adanyaperpecahan dan pertentangan, dan tidak ada kebaikannya mengumpulkan duaOrang yang saling membenci.

lainnya;Bahwa Perjanjian Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dengan Pemerintah Jepang,menyatakan:Article 11 Interest:Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other Contracting State.However, such interest may also be taxed in the Contracting State inwhich it arises, and according to the laws of that Contracting State,but if the recipient is the beneficial owner of the interest the tax socharged shall

Putusan Nomor 476/B/PK/PJK/2015Article 12 Royalties:Royalties arising in a Contracting State and paid to a resident of theother the Contracting State may be taxed in that other ContractingState;However, such royalties may also be taxed in the Contracting State inwhich they arise, and according to the laws of that Contracting State,but if the recipient is the beneficial owner of the royalties the tax socharged shall not exceed 10 percent of the gross amount of theroyalties;Bahwa Perjanjian Penghindaran

However, such interest may also be taxed in the ContractingState in which it arises, and according to the laws of that State,but if the recipient is the beneficial owner of the interest, the taxso charged shall not exceed 10% of the gross amount;Bahwa Surat Edaran Direktur Jenderal Pajak Nomor SE03/PJ.101/1996 tanggal 29 Maret 1996 tentang Penerapan PersetujuanPenghindaran Pajak Berganda (P3B), menyatakan:2.

HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification

by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik

Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.

Putusan Nomor 1133/B/PK/PJK/2014negara anggota yang melintasi yurisdiksi negara anggotalainnya.Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

di dalam perjanjian tersebut keberatan melalui pemberiansurat tertulis paling lambat 6 (enam) bulan sebelum masa daluarsaberakhir pada 1 (satu) tahun periode.Bahwa hal tersebut telah membuktikan pendapat Majelis HakimPengadilan Pajak atas masa berlaku perjanjian Licensed Agreementadalah tidak benar dan dapat menyebabkan intrepretasi yangberbeda.Bahwa Pemohon Peninjauan kembali telah menjelaskan selamaproses banding atas butir 1.2 dalam Licensed Agreement yangmenyatakan bahwa:"License trademark shall

mean cosmetic, hygiene and toiletryproducts manufactured in accordance with the Technology (ashereafter defined) and that the parties have agreed to market in theTerritory under the Licensed trademark"Dan butir 1.4 dalam Licensed Agreement yang menyatakan bahwa:"Technology shall mean all proprietary information developed byL'Oreal in connection with the composition and/or manufacture ofLicensed Products, and relating more particularly to .formulae withthe relevant operating instructions, as well

Atas status kepemilikantersebut, L'Oreal SA France berhak untuk melakukan transferteknologi sesuai butir dalam Licensed Agreement sebagai berikut:"Transferred Technology" shall mean all proprietary informationdeveloped by L'Oreal in connection with the composition and/ormanufacture of Licensed Products, and relating more particularly toformulae with the relevant operating instructions, as well as qualitystandards and testing techniques and all appropriate technicalinstructions (directions for use

lebih ringan sebagaimana terdapat dalam kitab a/Asybah wa anNazhairyang selanjutnya diambil alih sebagai pendapat Majelis Hakim dalam memutusperkara ini sebagai berikut:Lag) GIS LI ada Legals) (6.9) Glituds Qa jbo 141Artinya: Apabila terjadi dua mudharat harus diambil mudharat yang lebihringan.Menimbang, bahwa Majelis Hakim perlu mengambil alin pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh Gl we Ge alld Lae EI Gilly Glas ae aia Asa 5 5il shall

oliEl all Nae Gilul GSs Lege y Qyatablile Gu Elotal Cd AY s agS sly YMCal Cans leds Gn Aang 5 AE Shall ce Go) gk ye Ald Lgl gl GIS plaJ) SY!

halaman 115 yang diambil alih sebagai pendapat sendiri olehMajelis hakim manyatakan:ct Ys aeSsley oY SY) Aut all joe Ge lla (8 bolas EN jally GLEAN ae ALY dans 5M shall gliAse 5M AS Mall eit Gh esl Gye alld Ledlig) GIS Lubes G1 all hs Gilasl OS Legey Gaels Gus g Leta!

lySigil) Cua Shall pte UALS! gl GUY lll cL else et oly ilyCUS 9 C95 Cale! gh Ang HN Atk cli) Goal Lal ges Gah ILE ed giLegis CIA CS gall) Jae g Uglied cys Badal! alga Ame GUN Lea sly!

Musthafa AsSibaisebagai pendapatnya sendiri sebagaimana tersebut dalam kitabnya AlMaratu baina alFighi wa alQanun halaman 100, dalam teks Arabnyaberbunyi sebagai berikut:aS gly SY VI dno al ye Gyo Alla G8 Lilac el Gill 5 GLEAN ae aid Y dan jl) Shall Glscei GI 2S Ge GLb Leal gt OLS Ibs & I jill Ihe lal GS Lagey GQuechie Gn gleial 4 ATsAusLeLl 4x0 ay dill A) Sh Legis ly JS Coe al del Gens) Ge Ge diag jl ENIY 5Artinya : "Bahwa kehidupan suamiisten itu tidak akan memperolehketenangan ditengah perpecahan