Putusan Nomor 464/B/PK/Pjk/2020GENERALWith certain exceptions (see particularly those mentioned at the end of this General el thisChapter covers, under = 64.01 to 64,05, various types of footwear (including overshoes)irrespective of their shape ansize, 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 ae foot orshoe coverings of flimsy material (paper, sheeting

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 preatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or oatanisital

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut:This heading covers footwear with outer soles and uppers of rubbe iof heading g.01 ppers of rubber or plastics, other than thosed.Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenis alaskaki), sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings

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 pes external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

If the enterprise carries on business in that manner, the profits of the enterprise may be taxed in theother State but only so much of them as is attributable to:(a) that permanent establishment; or(b) sales in that other State of goods or merchandise of the same or a similar kind as those sold through thatpermanent establishment; or(c) other business activities carried on in that other State of the same or a similar kind as those carried onthrough that permanent establishment;(Laba suatu perusahaan

Putusan Nomor 806/B/PK/PJK/2013merchandise of the same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment;a Where a resident of one of the Contracting States carries on business in theother Contracting State through a permanent establishment situated therein, there shallin each Contracting State be attributed to the permanent establishment the businessprofits which would be attributable to such permanent establishment if

the enterprise or any ofits other offices;4 No profits shall be attributed to a permanent establishment of a resident of oneof the Contracting States in the other Contracting State merely by reason of thepurchase of goods or merchandise by that permanent establishment, or by the residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of those

company(or a group of companies)isthinly capitalised,itisnecessary to:ascertaihowmucthecompanyorcompanieswouldhavebeenabletoborrowfromanindependentlender(thearmlengthamount),andtocomparethiswiththeamountsactuallyborrowefromgroucompaniesorwiththebackinggroucompanies.ACcomparison can then be made between the interest payable on the actual debt and that whichwould be payable on the amount which could and would have been borrowed at armslength.Deductions for corporation tax purposes can be limited to those

penangkapan dan masa penahanan yang telah dijalani terdakwaangkan seluruhnya dari pidana yang dijatuhkan ;ay lembebani terdakwa membayar biaya perkara sebesar Rp.1.000, (Seribu Rupiah) ;Memerintahkan agar barang bukti berupa : satu karung warna putih yang berisikan beras panjang Ciliwung + 50 Kg, satu bilah kayu Ring warna coklat panjang ukuran lebih 50 Cm dikembalikan kepada saksi korban KUD Karya Muda, 1 satu helai baju kaos warna Pink merk DARBOST,DRG alas anlana iaanc vain bitank wxmclke TOW Those

further sum of US $35,000 as damages incurredup to and including 31 August 2010 for the respondents' breach inissuing the Jakarta proceedings, together with interest thereon at 4% perannum above Libor, compounded with monthly rests, from I September2010 until payment,I declare that the claimant is entitled to further damages in respect ofany loss and damage suffered after 31 August 2010 as a result of therespondents breach of Agreement in issuing the Jakarta proceedingsand I reserve power to assess those

Torder that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs ofthe award on Jurisdiction), together with expenses of 340.75; and thatif the claimant has paid those fees and expenses in the first sentence, it isentitled to immediate reimbursement by the respondents;"Dengan terjemahan sebagai berikut:"VIPutusanUntuk alasanalasan yang dikemukakan di atas, saya memutuskan sebagaiberikut:a.

of US $35,000 as damages incurred up toand including 31 August 2010 for the respondents' breach in issuing theJakarta proceedings, together with interest thereon at 4% per annumabove Libor, compounded with three monthly rests, from 1 September2010 until payment,I declare that the claimant is entitled to further damages in respect of anyloss and damage suffered after 31 August 2010 as a result of theRespondents' breach of Agreement in issuing the Jakarta proceedings andI reserve power to assess those

I order that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs of theaward on Jurisdiction), together with expenses of 340.75; and that if theclaimant has paid those fees and expenses in the first sentence, it is entitledto immediate reimbursement by the respondents";Dengan terjemahan sebagai berikut:"VIPutusan Yang Diubah13.

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear, sebagaiberikut :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 owershoes)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

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, nanaals):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 sich ae ankle patches, protective or ornamental

9Associated EnterprisesWhere:a. an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState; orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State;and in either case conditions are made or imposed between the two enterprisesin their commercial or financial relations which differ from those

It then splits those profits between the associated enterprises on aneconomically valid basis that approximates the division of profits that wouldhave been anticipated and reflected in an agreement made at arm's length. Thecombined profit may be the total profit from the transactions or a residual profitintended to represent the profit that cannot readily be assigned to one of theparties.

Putusan Nomor 381/B/PK/PJK/2013b. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ from thosewhich would be made between independent enterprises, any profits whichwould, but for those conditions, have accrued to one of the enterprises, but,

by reason of those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly;Bahwa berdasarkan paragraf 3.5 OECD Transfer Pricing Guidelines ForMultinational Enterprises and Tax Administrations, disebutkan BahwaWhere transactions are very interrelated it might be that they cannot beevaluated on a separate basis.

2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Berdasarkan Explanatory Notes to the HS heading 64.02dijelaskan sebagaimana kutipan berikut:This heading covers footwear with outer soles and uppers of rubbeot heading $401 ppers of rubber or plastics, other than thoseBerdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut:GENERALWith certain exceptions (see particularly those

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

profits of an enterprise of one of the Contracting States shall be taxableonly in that state unless the enterprise carries on business in the otherContracting State through a permanent establishment situated in thatstate".Pasal 5 ayat 2 huruf (j)"The term permanent establishment shall include especially the furnishing ofservices, including consultancy services, by an enterprise within one of theContracting States through employees or other personel engaged by theenterprise for that purpose, if those

If the enterprise carrieson business in that manner, the profits of the enterprise may betaxed in the other State but only so much of them as is attributableto:a) that permanent establishment; orb) sales in that other State of goods or merchandise of the sameor a similar kind as those sold through that permanentestablishment; orc) other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment;Yang dapat diartikan sebagai

berkaitan;bahwa menurut Pemohon Banding, Pos 94.01 adalah tempat duduk (selain barang yangdimaksud dari pos 94.02), dapat diubah menjadi tempat tidur, maupun tidak dan bagiannya;bahwa menurut Pemohon Banding, berdasarkan Explanatory Notes Fourth edition, 2007Chapter 94:Parts : This Chapter only cover parts, whether or not in rough, of the goods of heading 94.01to 94.03 and 94.05, when identifiable by their shape or other specific features as partsdesigned solely or principally for an article of those

themanagement, control or capital of an enterprise of the other ContractingState, or;b. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ from thosewhich would be made between independent enterprises, then any profitswhich would, but by reason of those

conditions, have accrued to one of theenterprises but by reason of those conditions, have not so accrued, may beincluded in the profits of that enterprise and taxed accordingly"13.Bahwa Pasal 69 ayat (1), Pasal 76 dan Pasal 78 UndangUndangPengadilan Pajak menyatakan:Pasal 69 ayat (1);"Alat bukti dapat berupa:surat atau tulisan;keterangan ahli;keterangan para saksi;pengakuan para pihak; dan/atauooo oso 9pengetahuan Hakim;"Halaman 12 dari 19 halaman.

In a narrow range of such cases, an intragroup activity maybe performed relating to group members even though those group members donot need the activity (and would not be willing to pay for it were theyindependent enterprises). Such an activity would be one that a group member(usually the parent company or a regional holding company) performs solelybecause of its ownership interest in one or more other group members, .. in itscapacity as shareholder.

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 berdasarkan hal tersebut di atas

Redaksi Re 45.000, 5. matierati : Re & OOO urea Re 316. 000:(those rats: ereaam neler rilaw rupli):iHieltmam 1S tien 1 hee, Petes Wier: Pant a A Tk

ikat pinggang 79 (tujuh piluh sembilan) cm, dan 1 (satu) utas tali warna kuning dengan panjang 58 (lima puluh delapan) cm, yang digunakan untuk mengikat ikat pinggang; 1 (satu) lembar kain adat Sumba Barat motif kain warna hitam, dengan garis warna ungu memanjang dari ujung kain hingga ke ujung kain dan terdapat pada pinggir kain motif gambar denga dasar warna hijau dan orange; 1 (satu) lembar baju switer warna biru dengan bagian depan bertuliskan FOR ALL THOSE

kKuning, biru)terobuat dari tali dengan panjang ikat pinggang 79 (tujuh piluhsembilan) cm, dan 1 (satu) utas tali warna kuning dengan panjang 58(lima puluh delapan) cm, yang digunakan untuk mengikat ikatpinggang;1 (satu) lembar kain adat Sumba Barat motif kain warna hitam,dengan garis warna ungu memanjang dari ujung kain hingga ke ujungkain dan terdapat pada pinggir kain motif gambar denga dasar warnahijau dan orange;1 (satu) lembar baju switer warna biru dengan bagian depanbertuliskan FOR ALL THOSE

, hijau, kuning, biru) terbuat daritall dengan panjang ikat pinggang 79 (tujuh puluh sembilan) cm, dan 1(satu) utas tali warna kuning dengan panjang 58 (lima puluh delapan) cm,yang digunakan untuk mengikat ikat pinggang; 1 (Satu) lembar kain adat sumba barat motif kain warna hitam, dengangaris warna ungu memanjang dari ujung kain hingga ke ujung kain danpada pinggir kain motif gambar dengan dasar warna hijau dan orange; 1 (satu) lembar baju switer warna biru pada bagian depan bertuliskanFOR ALL THOSE

, biru) terobuat daritall dengan panjang ikat pinggang 79 (tujuh piluh sembilan) cm, dan1 (satu) utas tali warna kuning dengan panjang 58 (lima puluh delapan)cm, yang digunakan untuk mengikat ikat pinggang, 1 (satu) lembar kainadat Sumba Barat motif kain warna hitam, dengan garis warna ungumemanjang dari ujung kain hingga ke ujung kain dan terdapat padapinggir kain motif gambar denga dasar warna hijau dan orange serta1 (satu) lembar baju switer warna biru dengan bagian depan bertuliskan FOR ALL THOSE

kuning, biru)terobuat dari tali dengan panjang ikat pinggang 79 (tujuh piluhsembilan) cm, dan 1 (satu) utas tali warna kuning dengan panjang 58(lima puluh delapan) cm, yang digunakan untuk mengikat ikatpinggang;= 1 (satu) lembar kain adat Sumba Barat motif kain warna hitam,dengan garis warna ungu memanjang dari ujung kain hingga ke ujungkain dan terdapat pada pinggir kain motif gambar denga dasar warnahijau dan orange;=> 1 (satu) lembar baju switer warna biru dengan bagian depanbertuliskan FOR ALL THOSE

If the enterprise carries on or has carried on business asaforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanentestablishment or are derived within such other State from sales ofgoods or merchandise of the same kind as those sold or from otherbusiness transactions of the same kind as those effected, through thepermanent establishmentbahwa berdasarkan ketentuan tersebut, karena biaya overheadkantor pusat terjadi dan dilaksanakan

Royalti, sewa, dan penghasilan lain schubungan dengan penggunaan harta;Bahwa Pasal 7 dan Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian PajakBerganda Indonesia Australia, menyatakan :Pasal 7The 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 in that other State.Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise

, andaccording to the law of that State, but the tax so charged shall not exceed: (a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design

Bahwa Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian Pajak Berganda IndonesiaAustralia, menyatakan :Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed: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%; andPasal 12 ayat (3)The term "royalties" in this Article means payments

Putusan Nomor 4253/B/PK/Pjk/2019GENERALWith certain exceptioms (see particularly those mentioned at the end of this General ote. thisChapter covers, under headings G4.01 to 64,05, various types of footwear (including overshoes)irrespective of their shape and size, the particuiar 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 ** docs not 2shoc coverings of flimsy matcrial (paper, sheeting of plastics

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 prostest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental

In a narrow range of such cases, an intragroup activity maybe performed relating to group members even though those group members donot need the activity (and would not be willing to pay for it were theyindependent enterprises). Such an activity would be one that a group member(usually the parent company or a regional holding company) performs solelybecause of its ownership interest in one or more other group members, i.e. in itscapacity as shareholder.

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 berdasarkan hal tersebut diatas