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

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

In a narrow range of such cases, an intragroup activity may beperformed relating to group members even though those group members do notneed the activity (and would not be willing to pay for it were they independententerprises). Such an activity would be one that a group member (usually theHalaman 8 dari 27 halaman.

Ifsuch resident carries on business as aforesaids, tax may be imposed by that otherContracting State on the business profits of such resident but only on so much ofsuch profits as are attributable to the permanent establishment or are derived fromsources within such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of the same kindsas those effected, through the permanent establishment.Bhwa berdasarkan hal tersebut diatas

Ketidak hadiran Tergugat patut dianggap sebagai telahmengakui dalil Gugatan atau setidaktidaknya telah membiarkan haknya, sehinggaperkara ini dapat diperiksa dan diputus tanpa kehadiran Tergugat (verstek).Sebagaimana ketentuan pasal 125 ayat(1) HIR dan dalil syar'i : =aus idle Sly we lS be Liam Those,5 @ aJleg 5Va JArtinya : " Seseorang yang dipanggil Hakim ( Pengadilan ) tidak datang, iadipandang sebagai dhalim dan tidak ada hak baginya. ( Ahkamul Quran II : 405 ).

Putusan Nomor 4137/B/PK/Pjk/2019GENERALWith certain exceptioms (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (i ncluding Overs oes)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 Chapter, the term footwear does not, however, include cisposable foot orshoe cowverin of flimsy

The size of the uppers variesvery much between different types of footwear, ftcen those covering the foot and the wholeleg, including the thigh (for ke 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 preatert external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamenta strips oredging

Castaway Life yang diselenggarakan tanggal13 Oktober 2014.Pada tanggal 07 Nopember 2014 di Kantor Anggia Law Office JalanPerungik No. 37 Puncang Hijau Sandik Kecamatan GunungsariKabupaten Lombok Barat, terdakwa menyerahkan Akta TurunanBerita Acara Rapat Umum Pemegang Saham Luar Biasa PT.Castaway Life Nomor 08 tanggal 16 Oktober 2014 kepada Anggia MLubis Browne sambil berkata lbu....you can use those documentincluding akta RUPS to support your argument for Nadine claim at thecourt to close PT.

Castaway Life Nomor 08 tanggal16 Oktober 2014 kepada Anggia M Lubis Browne sambil berkataIbu....you can use those document including akta RUPS to support yourargument for Nadine claim at the court to close PT. Castaway Life, yangartinya lbu....kamu bisa pakai dokumendokumen termasuk akta RUPSuntuk mendukung argumen kamu pada tuntutan Nadine di Pengadilanuntuk menutup PT. Castaway Life.

lain.Berdasarkan identifikasi barang, bahwa barang impor yangdiberitahukan pada pos 15, 16, dan 18 pada PIB nomor 357342 tanggal14 Agustus 2017 diidentifikasi sebagai alas kaki terbuat dari bahanplastik yang bagian atasnya tidak dipasang pada sol dan tidak dirakitdengan cara dijahit, dikeling, dipaku, disekrup, ditusuk atau prosessemacam itu;Berdasarkan General Explanatory Notes Fifth Edition (2012), Chapter64, pada alinea pertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those

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). .e.

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.

Putusan Nomor 91/B/PK/PJK/2015are 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, jelas bahwa seharusnya jasa yangdilakukan oleh HIC tidak terutang PPh Pasal 26 karena jasa tersebut dilakukansepenuhnya di Amerika Serikat, dan nyatanyata merupakan jasa dan bukanmerupakan dividen,

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.

Putusan Nomor 90/B/PK/PJK/2015are 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, jelas bahwa seharusnya jasa yangdilakukan oleh HIC tidak terhutang PPh Pasal 26 karena jasa tersebut dilakukansepenuhnya di Amerika Serikat, dan nyatanyata merupakan jasa dan bukanmerupakan dividen,

If the enterprisecarries on business in that manner, the profits of the enterprisemay be taxed in the other State but only so much of them as isattributable to :(a) That permanent establishment; or(b) Sales in that other State of goods or merchandise of thesame or a similar kind as those sold through that permanentestablishment; orHalaman 19 dari 36 halaman.

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged

furnishing of services", yaitu kegiatan yangdianggap memenuhi kriteria BUT bila telah memenuhi Ujiwaktu.Dalam hal ini imbalan jasa yang diterima termasukpenghasilan dari usaha (business income/businessprofit).Dalam P3B antara Indonesia dengan Australia,pengertian jasa teknik tersebut diatur dalam article 5 (j)the furnishing of services, including consultancyservices, by an enterprise within one of the ContractingStates through employees or other personnel engaged bythe enterprise for that purpose, if those

Sungguh dalam ajaran Islamsumpah palsu berkatagori dosa besar yang sangat siksanya di akhiratsebagaimana petunjuk Alquran dalam Surat al Furgon (25) ayat 72 : danOrangorang yang tidak menjadi saksi palsu (arab: walladhinavasyhaduna zura, inggris: those who witness no falsehood ).

Bahwa putusan Majelis Hakim Pengadilan Negeri Tarakan dan PengadilanTinggi Kalimantan Timur di Samarinda sangat tidak mendukung adanyaperkembangan Tipologi Kejahatan di lingkungan masyarakat bangsaIndonesia yang sedang gjiatgiatnya memberantas Illegal Fishingpenangkapan ikan tanpa ijin dari Pemerintah Negara Indonesia, kategoripenjahat ini selalu melibatkan keahlian di dalam aksinya (those who angageHal. 6 dari 8 hal. Put.

;SHC FHPArtinya : Tidak boleh memberi madharat dan tidak boleh pula mendatangkanmadharat.Oleh karena itu, perceraian dipandang lebih maslahat bagi kedua belah pihak,sedangkan mempertahankan rumah tangga mereka hanyalah akanmendatangkan kemudharatan baik bagi Penggugat, Tergugat maupun untukanakanak mereka;Menimbang, bahwa dalam perkara aquo dapat juga diterapkan dalilsyari tercantum dalam Kitab Fiqh SunnahJ ilid 2 halaman 291 sebagai berikut:Texted eB ec 7 Wn ase DESH slitABE DUN DSC CAD 6 SRST THOSE

Putusan Nomor 889/B/PK/Pjk/2019profits of the permanent establishment after payment of the income taxon those profits;Terjemahan dalam Bahasa Indonesia:(Terlepas dari ketentuanketentuan lainnya dalam Persetujuan ini,apabila suatu) perusahaan yang merupakan penduduk NegaraPenandatanganan Persetujuan memiliki bentuk usaha tetap di Negaralain Penandatanganan Persetujuan ini, memperoleh keuntungan bentukusaha tetap, keuntungan tersebut dapat dikenakan pajak (selain pajakyang dikenakan terhadap keuntungan

If theenterprise carries on business as aforesaid, the income or profits of theenterprise may be taxed in the other State but only so much of them as isattributable to (a) that permanent establishment; (b) sales in that other Stateof goods or merchandise of the same or similar kind as those sold through thepermanent establishment; or (c) other business activities carried on in thatother State of the same or similar kind as those effected through thepermanent establishment."

permohonan pemohon telah beralasan hukum sesuaipasal 19 Huruf (f) Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116huruf (f) Inpres Nomor 1 Tahun 1991 tentang Kompilasi Hukum Islam, sertapermohonan Pemohon tersebut tidak melawan hak, oleh karenanya petitumyang meminta agar Pemohon diberi izin untuk menjatuhkan talak terhadapTermohon dapat dipertimbangkan) Menimbang, bahwa dalam hal ini Majelis hakim perlu memperhatikan dalil Alqur'anul Karim surat AlBaqarah ayat 227 yang berbunvyi:PYViton I uaa UELS5 those

Those purposes can beachieved only if the period of imprisonment is used to ensure, sofar as possible, the reintegration of such persons into societyupon release so that they can lead a lawabiding andselfsupporting life;(2) To this end, prison administrations and other competentauthonties should offer education, vocational training and work,as well as other forms of assistance that are appropriate andavailable, including those of a remedial, moral, spiritual, socialand health and sportsbased nature

Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount

Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of

the taxcharged therein on those profits.

Insuch a case, it is necessary to determine how themarketer should be compensated for those activities. Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.

In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.

provided that the law shall be applied, so far as the information available to thecompetent authority permits, in accordance with the principle of this Article;For the purpose of the preceding paragraphs, the profits to be attributed to thepermanent establishment shall be determined by the same method year byyear unless there is good and sufficient reason to the contrary;Where profits include items of income which are dealt with separately in otherArticle of this Agreement then the provisions of those

Where profits include items of income which are dealt with separately in otherArticle of this Agreement, then the provisions of those Article shall not beaffected by the provisions of this Article;Bahwa sehingga dengan demikian seharusnya Pajak Penghasilan Pasal 26 atastransaksi tersebut tidak terhutang karena penjual tidak mempunyai Bentuk UsahaTetap (BUT) atau Permanent Estabilishment (PE) di Indonesia;Bahwa selain penjelasan diatas ketidak setujuan Pemohon Banding atas koreksitersebut adalah berdasarkan

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