WMyNYisepduioy p uep z ede Cg Tesed Of HL6T UNGLL JOUION Suepunr Suepuy we ye ese ofWes uMYANY Isepiduoy (q) JamyYy o jesed of cZ6 UNYBL 60 JOWON Yeyuowog uemnjelog(q) juMY ET esed UerTDoy uLBusp Tenses ByeAuID InQosIo) UESele eMYeg SuequTUs~nw" USNS SUS epedoy UNYJeq Up ITY Yexyeu ueyoquisur yeused yepy yesnFie, ny BuUILTSSuep IS IseyTUOUIOY epe Yep Yyepns nyI vurejos ep unYe) yefos YIQe Suemy yessuy jedwoyesid yepns eSnds0, uep wsnsdueg vAueqnye suek elsouopuy yqndoy yedeyim reny Ip undneuwwreyep rp yreq used

SuequilusyyueSuepisiod ip spey yepy jyed uep muses vivoss pissuedip yes yeSnZiey, emyeq ueydejoup yedep yes eXueuorey Yolo yes SueA uesueleY Tens Yso Ueyqeqasipny eAnUeIIpeYyyepyey emyeq NyANGIO yepy wyas yes Sued vAuesenyHyem reseqes depeysuowyoy =o ure, SueIo)=ymAuowl ss eynd = yep uep uesueprsiod Ip mpey yepy eyeAuto 91 07IOIi Jesduey uep sTOZZIOL essuey Sulseudurseur Wy emequing esosey OIpPEY IMsULYUINUUMIP Yeys wSNSIOT TELA SET Tesed Of 61 UNYEL 60 dd LZ ese UeHIesepsog ByeUT Ladouyenjip undnem weep yeq used

menyuruh orang lain untuk datang sebagai wakil atau kuasanya sertaternyata pula bahwa tidakdatangnya itu tidak disebabkan oleh sesuatu alasanyang sah, maka berdasarkan hal tersebut Pemohon dinyatakan tidakbersungguhsungguh dalam mengajukan perkara, oleh karenanya gugatanPemohon harus dinyatakan gugur, halmana sesuai dengan ketentuan pasal148 R.Bg ;Menimbang, bahwa majlis hakim merasa perlu mengetengahkan dalilsyar'i yang terdapat di dalam kitab Fighus Sunnah juz Ill halaman 327 sebagaiberikut :5 bd Used

., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 8 dari 36 halaman.

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8) Other footwear specially designed to protect against oil, grease, chemicals or cold,(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.()(D)The term outer sole as used in headings 64.01 to 64.05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground. 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.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andcither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

memang tidak bekerja di PT ACC cabangkelapa gading, menghubungi saksi DOD1 PRANOWO. dikarenakansebelumnya Terdakwa telah mengenai saksi DODI PRANOWO bekerja diPT ACC cabang kelapa gading, untuk melanjutkan penawaran rencanapembiayaan pembelian mobil yang direncanakan oleh Terpidana BOYCHAIRIL Alias ADE KUSUMA;Menerima tawaran pembiayaan tersebut, kemudian saksi DODIPRANOWO menyerahkan kepada saksi HANDY RICARDO dikarenakansaksi HANDY RICARDO pada saat itu, bekerja di bagian pembiayaanmobil bekas (used

memang tidak bekerja di PT ACC cabangkelapa gading, menghubungi saksi DODI PRANOWO dikarenakansebelumnya Terdakwa telah mengenal saksi DODI PRANOWO bekerja diPT ACC cabang kelapa gading, untuk melanjutkan penawaran rencanapembiayaan pembelian mobil yang direncanakan oleh Terpidana BOYCHAIRIL alias ADE KUSUMA ;Menerima tawaran pembiayaan tersebut, kemudian saksi DODIPRANOWO menyerahkan kepada saksi HANDY RICARDO dikarenakansaksi HANDY RICARDO pada saat itu, bekerja di bagian pembiayaanmobil bekas (used

memang tidak bekerja di PT ACC cabangkelapa gading, menghubungi saksi DODI PRANOWO. dikarenakansebelumnya Terdakwa telah mengenal saksi DODI PRANOWO bekerja diPT ACC cabang Kelapa Gading, untuk melanjutkan penawaran rencanapembiayaan pembelian mobil yang direncanakan oleh Terpidana BOYCHAIRILA alias ADE KUSUMA ;Menerima tawaran pembiayaan tersebut, kemudian saksi DODIPRANOWO menyerahkan kepada saksi HANDY RICARDO dikarenakansaksi HANDY RICARDO pada saat itu, bekerja di bagian pembiayaanmobil bekas (used

;Bahwa tindak pidana penipuan sebagaimana dimaksud dalam perkaratersebut adalah bahwa, Terpidana BOY CHAIRIL ROSMAN, SE Alias ADEKUSUMA Bin SUTINOYO tersebut ingin membeli kKendaraan MERCI denganNopol B245EY milik saksi EP JULIANA melalui lembaga pembiayaanleasing ;Bahwa, prosedur lembaga leasing terhadap kebijakan pembiayaan mobilbekas (used car) adalah tidak dapat dilakukan dengan transaksi antarperorangan melainkan harus melalui showroomshowroom rekomendasi darilembaga pembiayaan ;Bahwa, kemudian

GuandongEntry Exit Inspection And Quarantine Bureu The Peoples Republic of China dengan surat Nomor:S4024/WBC.10/KPP.MP.01/2013 tanggal 8 Mei 2013 dan pihak Guandong Entry Exit Inspection AndQuarantine Bureu The Peoples Republic of China sudah menjawab konfirmasi dari Terbanding dengansurat tanggal 20 Agustus 2013 yang menyatakan bahwa Form E Nomor: E134401803570049 benarditerbitkan oleh Guandong Entry Exit Inspection And Quarantine Bureu The Peoples Republic of Chinadan menyebutkan All materials used

Ltd. sehingga atas resiko kredit dan pasar tersebut ditanggungoleh ditributornya sekaligus afiliasinya dalam satu grup (penguasaanbersama sama);Material Purchase to related parties:2009: Rp459.619.547.000percentage dari raw material used tahun 2009adalah:459.619.547.000/534.075.468.000 = 85%2008: Rp271.310.778.000percentage dari raw material used tahun 2009adalah:271.310.778.000/338.616.671.000 = 85%Begitu juga dilihat dari pembelian material selama tahun 2009 (85%) dantahun 2008 (85%) terlihat resiko

dan pasar tersebut ditanggungoleh distributornya sekaligus afiliasinya dalam satu grup (penguasaanbersamasama);Begitu juga dilihat dari pembelian material selama tahun 2009 (85%) dantahun 2008 (85%) terlihat resiko persediaan yang dimiliki oleh TermohonPeninjauan Kembali (semula Pemohon Banding) sangat minimal karenahampir seluruh pembelian atas bahan baku untuk produksi barang jadidiperoleh dari afiliasinya;Material Purchase to related parties:2009: Rp459.619.547.000 persentase dari raw material used

tahun 2009adalah:459.619.547.000 / 534.075.468.000 = 85%2008: Rp271.310.778.000 persentase dari raw material used tahun 2009adalah: 271.310.778.778.000 / 338.616.671.000 = 85%Bahwa dengan demikian, dapat disimpulkan bahwa Termohon PeninjauanKembali (semula Pemohon Banding) merupakan perusahaan yang memilikikarakteristik sebagai perusahaan Contract Manufacturing yangmemproduksi hanya berdasarkan spesifikasi dan petunjuk teknis daripemilik know how dan brand sehingga resiko yang ditanggung TermohonPeninjauan

I (satu) buah topi wann coklat hitam, terdapat tulisan U the used pada bagiandepan topi terdapat robek pada bagian belakang topi, yang di duga bekas sabetanparang, serta bekas darah yang telah kering pada topi tersebut ;Sepasang sandal jepit warna hijau-putih dalam keadaan robek pada sandalsebelah kanan dan terdapat bekas darah pada sandal tersebut ;DIRAMPAS UNTUK DIMUSNAHKA}I6. Membebankan biaya perkara ini kepada Terdakwa sebesar Rp. 1.000,- (seriburupiah

barang bukti berupa. 1 (satu) bilah parang dengan panjang keseluruhan 62 (enam puluh dua) cm, panjang besi parang 41 (empat puluh satu) cm, panjang gagang parang 21 (duapuluh satu) cm, terdapat bekas darah telah bercampur dengan tanah pada besi parang tersebut;. 1 (satu) lembar jaket warna krem, terdapat tulisan RC Collection dibagian depan,terdapat robek pada saku depan kanan dan lengan kanan, serta baju dalam keadaanberlumuran darah ;. 1 (satu) buah topi warna coklat hitam, terdapat tulisan U the used

(satu) lembar Jaket warna krem, terdapat tulisan RC Collection ;. 1 (satu) buah topi warna coklat dan hitam, terdapat tulisan U the used ; . 1 (satu) pasang sandal jepit warna hijau putih ;Menimbang, bahwa telah didengar pula keterangan Terdakwa yang pada pokoknyasebagai berikut:~, Bahwa Terdakwa masih ada hubungan keluarga dengan korban NDILU ONI yaitupangkat keponakan kandung, awal kejadian karena masalah rumah dan korban melawanTerdakwa dengan mengatakan untung karena mama saya jadi kau bisa hidup

Terdakwa mempunyai tanggungan keluarga ; Menimbang, bahwa mengenai barang bukti berupa 1 (satu) buah parang , 1 (satu)lembar Jaket warna krem, terdapat tulisan RC Collection, 1 (satu) buah topi warna coklatdan hitam, terdapat tulisan U the used , 1 (satu) pasang sandal jepit warna hijau putihstatusnya akan ditentukan dalam amar putusan ini ; Menimbang, bahwa oleh karena Terdakwa dinyatakan bersalah serta akan dijatuhiPidana sehingga kepada Terdakwa harus dibebankan untuk membayar biaya perkara ini

bilah parang dengan panjang keseluruhan 62 (enam puluh dua) cm,panjang besi parang 41 (empat puluh satu) cm, panjang gagang parang 21 (duapuluh satu) cm, terdapat bekas darah telah bercampur dengan tanah pada besi parang tersebut;. 1 (satu) lembar jaket warna krem, terdapat tulisan RC Collection dibagian depan,terdapat robek pada saku depan kanan dan lengan kanan, serta baju dalam keadaanberlumuran darah ; epee apna,TT me ES Bre mee21. 1 (satu) buah topi warna coklat hitam, terdapat tulisan U the used

Pada tanggal 13 September 2013 telah diterima jawaban atas permintaan retroactive check S5672/KPU.01/2013 yang berisi: In the manufacture of the goods, all the materials used were wholly obtained in China; The goods were intended to be transported to your country when they left China, so meet therequirement of Rules of Origin ACFTA;5.

Agustus 2013 terkait dengan uraianbarang yang tidak memenuhi Rule 7 (e) ASEANChina FTA OCP dan Rule 4 overleaf dan Surat dariNingbo EntryExit Inspection and Quarantine Bureau of The Peoples Republic of China nomor3800501332 tanggal 23 Desember 2013;bahwa Surat dari Ningbo EnitryExit Inspection and Quarantine Bureau of The Peoples Republic of Chinanomor 3800501332 tanggal 23 Desember 2013 yang menunjuk pada Form E Nomor E13800501390317menyatakan : In the manufacture of the goods, all the materials used

., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.8 Other footwear specially designed to protect against oil, grease, chemicals or cold.9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 28 halaman.

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8) Other footwear specially designed to protect against oil, grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used

iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold.9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used

only once.The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the po aeconstituent 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.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the w per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall not exceed 10 percent of the grossamount of the royalties.3 The term "royalties" as used

paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used

(a) The term "royalties" as used in this Article means payments of any kindmade as consideration for the use of, or the right to use, copyrights ofliterary, artistic, or scientific works (including copyrights or motionpictures and films, tapes or other means of reproduction used for radioor television broadcasting), patents, designs, models, plans, secretprocesses or formula, trademarks, or for information concerningindustrial, commercial or scientific experience.

(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport).9.

It is used as a liquorand in cooking as well as a solvent for Chinese herbal medicatedointments. The China Shaoxing Yellow Wine Group Corporationproduces 110,000 tons annually for domestic and overseas markets.Terjemahan:Anggur Beras Cina juga dikenal sebagai AnggurShaoxing atau SHAOWINE (2438)saja. Pembuatannyamenggunakan proses alami dengan menggunakan air "murni" dariDanau JianhuMiror. Anggur ini memiliki rasa yang unikdengan reputasi baik nasional maupun internasional.

.;" Bahwa berdasarkan Pasal 13 ayat 3 huruf (a) dan huruf (b)Perjanjian Penghindaran Pajak Berganda (P3B) antaraPemerintah Indonesia dengan Pemerintah Amerika Serikat,pengertian mengenai royalty dinyatakan sebagai berikut:Pasal 13 ayat 3 huruf (a).. the term Royalties as used in this Article means Payment ofany kind ...;Atau di dalam bahasa Indonesia berbunyi:. Istilah royalty yang digunakan di dalam Pasal ini berartiPembayaran dalam segala bentuk ...

;Pasal 13 ayat 3 huruf (b).. the term Royalties as used in this Article includes Payment byresident ...

The term "Beneficial Owner " isnot used in a narrow technical sense, rather, it should be understoodin its context and in light of the object and purposes of theConvention, including avoiding double taxation and the prevention offiscal evasion and avoidance:b.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.

The first is the right to decide whether or not a yieldshould he realized .e., whether the capital or assets should he used ormade available for usethe second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isJustifiedi.e. is not improper if he who is entitled under the private law isfive to wield at least one of the powers referred to.

Hence, the"Beneficial Owner" is he who free to decide (1) whether or not thecapital or other assets should be used or made available for use byothers or (2) on how the yields therefrom should be used or (3) both,7. 3. Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,1. A person who enjoys the real benefits of ownership, even though thetitle to the property is in another name.

The 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. (IBFD InternationalTax Glossary);5. Bahwa dalam sengketa a quo terdapat perbedaan penentuan mengenaiapakah Dupoer Finance, B.V. merupakan pemilik manfaat sebenarnya daripenghasilan bunga (Beneficial Owner) ataukah bukan, maka perlu dilakukanpenelitian terhadap Dupoer Finance, B. V.;6.

The19term "Beneficial Owner " is not used in a narrow technical sense, rather, itshould be understood in its context and in light of the object and purposes ofthe Convention, including avoiding double taxation and the prevention offiscal evasion and avoidance ;b Commentary on Article 11 Paragraph 10vesaee It would be equally inconsistent with the object and purpose of theConvention for the State of source to grant relief or exemption where aresident of a Contracting State, otherwise than through

The first is the right to decide whether or not a yield should herealized i.e., whether the capital or assets should he used or made availablefor use the second is the right to dispose of the yield. Ownership is merelyformal, if the owner is fettered in regard to both aspects either in or in fact OnHalaman 19 dari 36 halaman.

Hence, the "Beneficial Owner" is he who free to decide (1) whetheror not the capital or other assets should be used or made available for use byothers or (2) on how the yields therefrom should be used or (3) both.910113 Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,1 A person who enjoys the real benefits of ownership, even though the titleto the property is in another name.

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 Tax Glossary);2 The 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.

The term""Beneficial Owner " is not used in a narrow technical sense,rather, it should be understood in its context and in light of theobject and purposes of the Convention, including avoidingdouble taxation and the prevention of fiscal evasion andavoidance.b.

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.

The first is the right to decidewmether or not a yield should he realized i.e., whether the capitalor assets should he used or made available for use the secondis the right to dispose of the yield. Ownership is merely formal, ifthe owner is fettered in regard to both aspects either in or in factOn the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five toWeld at least one of the powers referred to.

Hence, the "BeneficialOwner" is he who free to decide (1) whether or not the capital orother assets should be used or made available for use by others or(2) on how the yields therefrom should be used or (3) both;Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,7. A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name.

The term Beneficial Ownership is often used in contrast tolegal owership, where ownership rights are split, the latterreferring to the more formal attributes such as registration,etc. (IBFD International Tax Glossary);Bahwa dalam sengketa a quo terdapat perbedaan penentuan mengenaiapakah Dupoer Finance B.V. merupakan pemilik manfaat sebenarnyadari penghasilan bunga (Beneficial Owner) ataukah bukan, maka perludilakukan penelitian terhadap Dupoer Finance B.V.

Tbnz LKATe = ppo eSl> ci used yo : Jl plug ale all Glo will ol Quel ossa) g> VY oJlb 9g9 Ue ld (prolwollArtinya :Dari Al Hasan, sesungguhnya Nabi SAW., telah bersabdaBarangsiapa yang dipanggil oleh Hakim Islam untuk menghadap dipersidangan, sedangkan ia tidak memenuhi panggilan itu, maka iatermasuk orang yang dhalim dan gugurlah haknya.Menimbang, bahwa Majelis Hakim dalam persidangan telah menasehatiPemohon agar mengurungkan niatnya untuk menceraikan Termohon, sesualketentuan Pasal 82 ayat (1) dan

$8 sabagnimana frsebut tas, tna percoraian Penggugat dikabukan dengan"1 tuhkan talnk kuin aughea vabagairnana dintur dalann Pagal 119 ayat 2 hurt (e)oman rtm Reiki eel sie ian da rg Nowior 7 Tahun 1004tentang Penaitan ane here Porter Pengadilan gunaeee jhe 4) Used , agent 0 en 3 ah roa oP a nenghiitep porsitengan, titek hed;2.

The term "BeneficialOwner "is not used in a narrow technical sense, rather, it shouldbe understood in its context and in light of the object andpurposes of the Convention, including avoiding double taxationand the prevention of fiscal evasion and avoidance ;b.

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

Hence, the "Beneficial Owner" is he who free to decide(1) whether or not the capital or other assets should be used or madeHalaman 18 dari 36 halaman Putusan Nomor 307/B/PK/PJK/20159.10.11.available for use by others or (2) on how the yields therefrom shouldbe used or (3) both.8.3. Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,7. A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name.

The term Beneficial Ownership is often used in contrast to legalownership, where ownership rights are split, the latter referringto the more formal attributes such as registration, etc.

SentrabumiPalapa Utama yang diberitahukan oleh PIB Nomor 097270 tanggal 15Desember 2010 pos 1 yaitu 1 (satu) Unit Used Mitsubishi Cargo Trucks;Chassis No. FU519TX500334; Engine No. 8DC11516538 masuk dalamklasifikasi pos tarif 8704.23.49.00 dengan tarif bea masuk 10%;Menimbang, bahwa sesudah putusan yang telah mempunyai kekuatanhukum tetap yaitu.

"paid to a resident" as theyare used in paragraph I of the Article. It makes plain tha the State of sourceis not obliged to give up taxing rights over interest income merely becauseHalaman 29 dari 44 halaman. Putusan Nomor 696/B/PK/PJK/201330that income was immediately received by a resident of a State with whichthe State of source had consluded a convention.

The term beneficialowner is not used in a narrow technical sense, rather, it should beunderstood in its context and in light of lhe object and purposes of theConvention, including avoiding double taxation and the prevention offiscalevasion and avoidance.Bahwa dari kutipan tersebut di atas, terkait dengan pembayaran bunga olehTermohon Peninjauan Kembali (semula Penggugat) kepada JndosatFinance Company BV Belanda disampaikan beberapa hal sebagai berikut:Bahwa Terbanding sebagai otoritas pajak dan negara

The first is the right to decide whether or not a yield should berealized i.e., whether the capital or assets should be used or madeavailable for lise the second is the right to dispose ofthe yiekl. Ownershipis merely formal, if the owner is fettered in regard to both aspects either inor in fact On the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five to wield at leastone of the powers referred to.

Hence, the "beneficial owner" is he who freeto decide (1) whether or not the capital or other assets should be used ormade available for use by others or (2) on how the yields therefrom shouldbe used or (3) both."Bahwa dari tulisan Vogel tersebut dapat dijelaskan manfaat P3B tidak dapatdiberikan hanya dengan mengacu kepada kepemilikan formal dari33penghasilan dividen, bunga, dan royalti, namun manfaat P3Bharusdiberikan kepada pemilik yang sebenarnya dari penghasilan dimaksud.

The term benefi cial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring to themore formal attributes such as registrat ion. etc. (IBFD International TaxGlossary ).Bahwa berdasarkan uraian di atas, dapat diambil kesimpulan sebagaiberikut: Istilah beneficial owner di dalam P3B mempunyai makna yang tidakberlandaskan kepada pengertian hukum atau formal, melainkanmengandung makna ekonomis yang lebih melihat kepada substansi.