However, such royalties may also be taxed in the ContractingState in which they arise, and according to the laws of thatState, but if the recipient is the beneficial omer of the royaltiesthe tax so charged shall not exceed 15 percent of the grossHalaman 13 dari 26 halaman. Putusan Nomor 96/B/PK/PJK/2012amount of the royalties. The competent authorities of theContracting States shall by mutual agreement settle the mode ofapplication of this limitation;4.

Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%;3.

except as may beotherwse provided by national laws or regulations, collective agreement orarbitration award or where the worker concerned has agreed to the contrary.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut : Upah harus dibayarkan langsung kepada pekera terkait kecuali jika ditetapkanlain oleh undangundang atau peraturan nasional, perjanjian bersama atauputusan arbitrase atau bila pekerja terkait telah setuju untuk sebaliknya.Pasal8 Konvensi Jenewa(1) Deductions from wages shall

be permitted only under conditions and to theextent prescribed by national laws or regulations or fixed by collectiveagreement or arbitration award.(2) Workers shall be informed, in the manner deemed most appropriate by thecompetent authority, of the conditions under which and the extent to whichsuch deductions may be made.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut :(1) Pengurangan upah harus diperbolehkan hanya di bawah kondisi danhingga tingkat yang ditetapkan oleh undangundang

atau putusanarbitrase.Putusan No.244/Pdt.SusPHI/2015/PN Jkt PstHalaman 19(2) Pekerja harus diberitahu, dengan cara yang dianggap paling tepat olehotoritas berwenang, mengenai kondisi dan tingkat pemotongan tersebutdapat dilakukan.Pasal 9 Konvensi JenewaAny deduction from wages wth a viewto ensuring a direct or indirect paymentfor the purpose of obtaining or retaining employment, made by a worker to anemployer or his representative or to any intermediary (such as a labourcontractor or recruiter), shall

be protected against attachment or assignment to the extentdeemed necessary for the maintenance of the worker and his family.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut :(1) Upah bisa dipotong atau diserahkan hanya dengan cara dan dalam batasyang ditentukan oleh undangundang atau peraturan nasional.(2) Upah harus dilindungi dari pemotongan atau penyerahan hingga tingkatyang dipandang perlu untuk kebutuhan hidup pekerja dan keluarganya.Pasal 12 Konvensi Jenewa(1) Wages shall be

Except where other appropriatearrangements exist which ensure the payment of wages at regularintervals, the intervals for the payment of wages shall be prescribed bynational laws or regulations or fixed by collective agreement or arbitrationavard.(2) Upon the termination of a contract of employment, a final settlement of allwages due shall be effected in accordance wth national laws orregulations, collective agreement or arbitration award or, in the absence ofPutusan No.244/Pdt.SusPHI/2015/PN Jkt

ketentuan Pasal 105 huruf (a)Instruksi Presiden Republik Indonesia Tahun 1991 Tentang KompilasiHukum Islam menyatakan bahwa pemeliharaan anak yang belum mumayyizatau belum berusia 12 tahun adalah hak ibunya, dan menurut keterangankedua saksi kondisi anak tersebut sehat dan baik dalam asuhan Penggugat,oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas,dan hanya semata demi kemaslahatan serta untuk mengedepankan prinsipkepentingan terbaik bagi anak (fhe best interests of the child shall

orang tuanya;Menimbang, bahwa oleh karena Penggugat telah ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap anak Penggugat danTergugat bernama Raffa Dwi Akbar bin Teguh Santoso, lahir tanggal 5Januari 2015, sementara dengan perceraian ini antara Penggugat danTergugat tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anak a quo, maka demi kemaslahatan anak danuntuk mengedepankan prinsip kepentingan terbaik bagi anak (fhe bestinterests of the child shall

.,, halaman 16 dari 20Wal 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 GSN ete Cty Asa g HN AB Shall gt Gh uN Cpe GLE Lg SL g! Ll E15 de laud OSs Laguay,.,Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci.

Cid 3b all gl lll Gye Shall ple Ugal ys! of all Y Gall elk elaii ow 5)alga Axe GUN Las sll GUS 9 co Cal se!

Ubi 2 Sl 3 Ge het G shall Hl Ges g ey adhLead comand Vig cele Cry comme Abas ll Aang ll By gee ee se og) OY YILine pets yl aSay le asl cuss jll Gesalls gall a Ia g oli cg) AllacllArtinya: Islam memilin lembaga talak ketika rumah tangga sudah dianggapgoncang serta sudah tidak bermanfaat lagi nasehat/perdamaian danhubungan suamiisteri telah hampa, karena meneruskan perkawinanberarti menghukum salah satu suami/isteri dengan penjara yangberkepanjangan ini adalah aniaya yang bertentangan dengan keadilan

terhadap buktiP.2 dan P.3 serta kesaksian kedua orang Saksi yang diajukan oleh Penggugat dipersidangan, sebagaimana tersebut dalam bagian tentang duduk perkara, telahterbukti bahwa 2 (dua) orang anak Penggugat dan Tergugat bernama RE, (ahi pada tanggal 26 Juni 2012, danBE, ahir pada tanggal 4 September 2016 masih belum mumayyiz ataubelum berusia 12 (dua belas) tahun, dan hanya semata demi kemaslahatan sertauntuk mengedepankan prinsip kepentingan terbaik bagi anak (the best interests ofthe child shall

karena Penggugat telah ditetapkan sebagaipemegang hak hadanah (pemeliharaan) terhadap 2 (dua) orang anak Penggugatdan Tergugat bernama ED, lahir pada tanggal 26 Juni2012, dan x, ahir pada tanggal 4 September 2016,sementara dengan perceraian ini antara Penggugat dan Tergugat tidak mungkin lagiakan hidup bersama dalam satu atap sebagai suami istri untuk mengasuh anakanaka quo, maka demi kemaslahatan anak dan untuk mengedepankan prinsipkepentingan terbaik bagi anak (the best interests of the child shall

pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall

The third party Invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud

.; in Dutch besloten vennootschap met beperkteaansprakelijkheid (BV)"), are always registered shares (art. 2:175 BW).In principle, the general rules on patrimonial law (including the general law onpledge) apply to the establishment of a pledge on bearer shares (in particular art.3:98 BW, arts. 3:236 and 237 BW), but there are some particulars to which shall comeback later.A different arrangement applies to the establishment of a pledge on registeredshares.

The establishment ofPenjelasan Hukum tentang Eksekusi Gadai Saham 23 Isitok.indd 23 42/13/2010 11:19:94 PM the pledge shall (ipso iure) also have effect as against the company (art. 2:86a para. 1,first sentence BW and art. 2:196a para. 1, first sentence BW). However, shareholdersrights such as voting can only be invoked by the pledgee after acknowledgementby or service to the company.

The provisions of the articles ofassociation in respect of the disposal and transfer of shares apply to the disposal andtransfer of shares by the pledgee or the transmission of shares to the pledgee, provided that the pledgee shall exercise all the rights conferred upon the shareholderin respect of disposal and transfer and shall perform the obligations of the latter inrespect thereof (art. 2:89 para. 5 BW).

Suchrestrictions on transfer must provide that the shareholder shall require the approvalof a transfer by a corporate body of the company, designated by the articles, for thesame to be valid (art. 2:195 para. 4 BW with a nuance in art. 2:195 para. 5 BW; see alsoart. 2:195 paras. 69 BW and art. 2:195a195b BW).

Article 2:198 para. 5 BW providesthat art. 2:195 BW and the provisions of the articles of association in respect of thedisposal and transfer of shares shall apply to the disposal and transfer of shares bya pledgee or to the transmission of shares to a pledgee, provided that the pledgeeshall exercise all the rights conferred upon the shareholder in respect of disposal andtransfer and shall perform the obligations of the latter in respect thereof.

broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service;Halaman 5 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20162) Appointmenta) The First Party hereby appoints The Second Party as broker forThe First Party to develope and promote The First Partys businessin Indonesia,b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers orsuppliers, andb) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best

interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement;3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theabsence of such a place of business or fixed establishment, theplace where he has his permanent address of usually resides;Halaman 24 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20163. 25.Bahwa

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;3.

Notwthstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution omed or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwthstanding 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 yearsHalaman 19 dari 40 halaman. Putusan Nomor 218/B/PK/PJK/2014or is paid in connection wth 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;5.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes),8.2.

228202 eeeneeeem neers nessSubsidair:Mohon putusan yang seadiladilnya;Bahwa pada hari sidang yang telah ditetapbkan Pemohon hadir sendiri dipersidangan, sedangkan Termohon tidak pernah hadir di persidangan dan tidakpula menyuruh orang lain sebagai wakil/kuasanya, meskipun telah dipanggilsecara resmi dan patut oleh Jurusita Pengganti Pengadilan Agama Rahasebanyak dua kali, masingmasing tanggal 27 Nopember 2014 dan tanggal 04Desember 2014 dan ternyata ketidak hadiranya tersebut tanpa alasan hukumeli) Shall

ayat21).Menimbang, bahwa kondisi rumah tangga Penggugat/Terbanding denganTergugat/Pembanding telah sampai pada tingkat perselisihan yang sifatnyaterus menerus yang tidak bisa didamaikan lagi, sehingga Majelis HakimPengadilan Tinggi Agama Medan sependapat dengan Kitab a/Marah Baina alFigh wa alQanun halaman 100 yang selanjutnya diambilalin menjadipertimbangan hukum Majelis Hakim Pengadilan Tinggi Agama Medan sendiriyang ungkapannya sebagai berikut:fells oe ye Na GB Lads ENS g LRA ee ati Y Anas MN Shall

HARYANTO, Kewarganegaraan roe PO ny, rjaan Swasta, beralamatdi Jalan Gajahmada Nee Rt. 001 Rw. 013 KelurahanBenua Melayu Da at kecamatan Pontianak Selatan, Kotassvammenal Shall ini memberikan kuasa kepada;anegsrom 2. LB. MADE SUNANTARA,SH,2, RuDt ~ SISWANTO,SH, MUTADISH, Kesemuanyawy wiiganegaraan Indonesia, Pekerjaan Advokat pada(. X . berkantor di Jalan Pahlawan No. 5 Pontianak, berdasarkanKantor Advokat ARIEF TRIDJOTO,SH 7 1B.

Interest Rate" means LIBOR+5% on 12 months deposit as at the due dateof the Advance;("Tingkat Bunga" berarti LIBOR+5% atas setoran 12 bulan pada saat jatuhtempo Pinjaman);Butir 4.1.Interest shall notionally accrue on the outstanding principal from time to timeat the Interest Rate, provided that Interest shall not become due nor payableunless and until specifically demanded in writing by the Lender;(Bunga dibayangkan terakumulasi atas pokok pinjaman yang belum dibayarden' waktu ke waktu pada Tingkat

Tanggal jatuh tempo (Due Date) itusendiri diatur dalam Butir 4.2 Perjanjian Pinjaman yang berbunyi:The Lender shall, from time to time, determine the due date for repayment ofeach Advance and the Borrower shall repay the Advance accordingly;(Pemberi Pinjaman harus, dari waktu ke waktu, menentukan tanggal jatuhtempo pembayaran setiap Pinjaman dan seianjutnya Debitur harusmembayar Pinjaman);Bahwa sampai akhir Tahun 2009, KGC belum menentukan tanggal jatuhtempo pembayaran pokok pinjamannya dan secara

No. 278K/Pdt.Sus/2011mereka kehendaki dan sikap mereka, isi dan bentukperjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat)berbunyi sebagaiberikut:(VI) General Terms And Conditions Of ServiceYou shall subject to such other general terms andconditions of service laid down by the Company togovern all members of its staff and to any changes tothe terms and conditions of employment that may beintroduced by the Company from time to time";Sebagaimana telah diterjemahkan oleh penerjemah tersumpahsebagai

disebutkan mengenai' pilihan hukum = dan/ataupilihan yurisdiksi, maka dapat dikatakan bahwa parapihak, Termohon Kasasi/Penggugat dan Eriks Pte LtdSingapura telah melakukan pilihan hukum secara diamdiam (sti/zwijgend, implied, tacitly ), yang mana kitadapat menyimpulkan maksud para. pihak ini mengenaihukum mana yang mereka kehendaki dari sikap mereka,isi dan bentuk perjanjian;Bahwa berdasarkan isi Kontrak Kerja Pasal 4 (empat),berbunyi sebagai berikut:(IV) GENERAL TERMS AND CONDITIONS OF SERVICEYou shall

pihak tidak bersedia lagi meneruskankehidupan rumah tangga dengan pasangannya, maka akan sulit untuk mencapaivisi dan misi membentuk rumah tangga yang sakinah, mawadah dan rahmah,dan Majelis Hakim menilai perceraian lebih maslahat untuk kedua belah pihakdibandingkan meneruskan perkawinan itu sendiri;Menimbang, bahwa Majelis Hakim perlu mengambil alin pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Fiqh wal Qanun halaman 100sebagai berikut :dys Gay we Ge AE Lae ELjilly GUA ee acy dep gj shall

GA AY agSglay aY5VIad cies 5 GaSe Ges Aas 5 AE Shall oe GF SA Ge Ald Let! IS alesSN RRA 5 Aig Leal de any atin A) 1S ub Legis aay USI cpagy alllArtinya : Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akan menimbulkanbahaya yang serius terhadap pendidikan anakanak dan perkembangan mereka,Putusan Nomor 459/Pat.G/2020/PA.

Berdasarkan Catatan 3 pada Bab ini: 4 Subject to Note 3 to this Chapter:(a) bahan bagian atas harus dianggap sebagai bahan (a) the material of the upper shall be taken to be theulama yang mempunyai area permukaan bagian constituent material having the greatest extemaluar terbesar, tanpa memperhitungkan aksesori surface area, no account being taken of accessoriesatau penguat seperti potongan siku, pinggiran, or reinforcements such as ankie patches, edging,omamen, gesper, label, tempat lubang tali

atau ornamentation, buckles, tabs, eyelet stays or similartambahan semacam itu; attachments;(b) bahan utama sol bagian luar harus dianggap (b) the constituent material of the outer sole shall besebagai bahan yang mempunyai area permukaan taken to be the material having the greatest surfaceterbesar yang menyentuh tanah, tanpa area in contact with the ground, no account beingmemperhitungkan aksesori atau penguat seperti taken of accessories or remforcements such asspike, batang, paku, pelindung atau

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

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 1113/B/ PK/PJK/20145)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 transport:each Contracting Stateshall reduce to the fullest

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.