Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the devidensetc is resident of a third country;7.

the unfairness by violation of natural justice. it was in the latter contextthat the doctrine of legitimate expectation was invented, but it is nowproving to be a source of substantive as well as procedural rights (wadeand forsyth 1994, p. 419);Thus if a public body resiles from clear and unambiguous representation orundertaking giving rise to a legitimate expectation, an applicant may havegrounds for expecting a particular substantive course of action to befollowed by the decision maker. it is important

Procedure follows substance;substance tell us which areas of procedure will become important;(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.

Often important in tax treaties,as a resident of a tax treaty partner may be denied the benefitsof certain reduced withholding tax rates if the beneficial ownerof the devidens etc is resident of a third country;7. Berdasarkan penjelasan butir 5 dan 6 peneliti menyimpulkanbahwa Dupoer Finance B.V. hanyalah conduit company, yangdidirikan hanya untuk menghindari pengenaan pajak danbukan merupakan beneficial owner dan penghasilan bungayang dibayarkan oleh PT.

Procedure follows substance;substance tell us which areas of procedure will become important.....(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatHalaman 22 dari 33 halaman. Putusan Nomor 1323/B/PK/PJK/201 7yang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting).(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.

Foto coy surat , tertanggal 18 Juni 2012, No : 158/DIR.AHP/VV2012, yang diberitanda (T.Il3.c) copy dari copy ;11.Foto copy Important Procedure In The Event Of Loss Or Damage For WhichUnderwriters May Be Liable Liability Or Carriers, Bailees Or Other Third Parties, yangdi beri tanda (T.IL4 ) copy dari copy ;12.

Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the dividends etc.is resident of a third country (OECD Tax Glossary);Halaman 19 dari 35 halaman. Putusan Nomor 343/B/PK/PJK/2015The term Beneficial Ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring to themore formal attributes such as registration, etc.

Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced withholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b. The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring tothe more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);16.

CATTLE, COWS AND OXENCattle have described as the most important animal to mankind. People eat their meat and drinktheir milk, wear shoes and jacket made of cattle leather and use them to pull plows and carts. Theword cattle was once used to describe all kinds of domesticated animals. It comes from the Latinword "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer.

Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced wthholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b. The term beneficial omership is often used in contrast to legalomership, where omership rights are split, the latter referring tothe more formal attributes such as registration, etc.

Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of thedividends etc is resident of a third country;" OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwameskipun penduduk negara domisili adalah pemilik formalperusahaan, tetapi jika is memiliki kekuasaan yang sangat sempitatas penghasilan perusahaan, atau hanya sebagai pemegangamanah

McIntyre dalam bukunyaInternational Tax Primer menyatakan bahwa: (BuktiPK69);It is important that tax treaties be interpreted the sameway in both countries (the principle of commoninterpretation) because otherwise income may betaxed twice or not at all.Terjemahannya:Adalah penting bahwa perjanjian pajak ditafsirkandengan cara yang sama di kedua negara (prinsippenafsiran yang sama) karena jika tidak penghasilandapat dikenakan pajak dua kali atau tidak samasekali.

(Penambahan huruf tebal dari PemohonPeninjauan Kembali).Bahwa penggunaan principle of common interpretationtersebut juga disarankan oleh Klaus Vogel dalam bukunyaOn Double Taxation Conventions dengan pendapatsebagai berikut: (Bukti PK71)The most important precondition here is thatcourts and administrative bodies charged withapplying a double tax treaty take intoconsideration and evaluate the merits of relevantdecisions made by comparable institutions in theother contracting state and, if necessary

Transferpricing, Topical Analyses, IBFD, 2013Under the costplus method, it is important to properlydetermine cost. There used to be some uncertainty aboutHalaman 124 dari 233 halaman. Putusan Nomor 377/B/PK/PJK/2015the notion of cost in the past, i.e. whether it includedboth the cost of goods sold and operating expenses orJust the cost of goods sold.

Mclntyre dalam bukunyaInternational Tax Primer menyatakan bahwa: (BuktiPK69);It is important that tax treaties be interpreted the sameway in both countries (the principle of commoninterpretation) because otherwise income may be taxedtwice or not at all.Halaman 199 dari 233 halaman.

Putusan Nomor 377/B/PK/PJK/2015berganda, hanya dapat dicapai jika merekamenerapkan secara konsisten melalui pengadilandan administrasi pajak dari masingmasing negarayang mengadakan perjanjian";(Penambahan huruf tebal dari Pemohon PeninjauanKembali).Bahwa penggunaan principle of common interpretationtersebut juga disarankan oleh Klaus Vogel dalam bukunyaOn Double Taxation Conventions dengan pendapatsebagai berikut: (Bukti PK71).The most important precondition here is that courtsand administrative

Often important in tax treaties, asa resident of a tax treaty partner may be denied the benefits ofcertain reduced withholding tax rates if the beneficial owner of thedividends etc is resident of a third country";OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwameskipun penduduk negara domisili adalah pemilik formalperusahaan, tetapi jika is memiliki kekuasaan yang sangat sempitatas penghasilan perusahaan, atau hanya sebagai pemegangamanah

menjadi beneficial owner, meskipunmerupakan pemilik penghasilan secara formal,jika dalam prakteknya mempunyai kekuasaanyang sempit atas penghasilan tersebut, hanyasebagai orang yang diberi kepercayaan belaka,atau sebagai pengadministrasi yang bertindakuntuk pihakpihak yang berkepentingan;Pengertian yang tercantum dalam OECD TaxGlossary dan IBFD International Tax Glossary,sebagai berikut:1) A person who enjoys the real benefits ofownership, even though the title to the propertyis in another name Often important

Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the devidensetc is resident of a third country.7.

Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the dividendsetc is resident of a third country"," OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwa meskipunpenduduk negara domisili adalah pemilik formal perusahaan, tetapijika is memiliki kKekuasaan yang sangat sempit atas penghasilanperusahaan, atau hanya sebagai pemegang

Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reducedHalaman 9 dari 36 halaman. Putusan Nomor 1157/B/PK/Pjk/2015withholding tax rates if the beneficial owner of the devidens etc isresident of a third country;7.

Procedure follows substance;substance tell us which areas of procedure will become important.....(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting);(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.

Attributes orcomparability factors that may be important whendetermining comparability include the characteristics of theproperty or services transferred, the functions performed bythe parties (taking into account assets used and risksassumed), the contractual terms, the economiccircumstances of the parties, and the business strategiespursued by the parties.

Foto copy Important Procedure In The Event Of Loss Or Damage For WhichUnderwriters May Be Liable Liability Or Carriers, Bailees Or Other Third Parties,yang di beri tanda (T.II.4 ) copy dari copy ;12. Foto copy Penting Prosedur dalam hal Kehilangan atau kerusakan yang untuk manaPenjamin dapat dimintai tanggung jawab, tanggung jawab Pengangkut , Penjaminatau Pihak ketiga lainnya , yang diberi tanda (T.II.4) sesuai dengan aslinya ;13.