Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services";b. those supplies are "taxable" and not exempt from VA7';c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and

Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, him. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services",b. those supplies are "taxable" and not exempt from VA7',c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and

sehingga menjadibarang siap pakai);bahwa mengacu pada penjelasan tersebut, produk seal tape 10M STO1 (1/2"ONDA) memenuhi persyaratan sebagai "pelat, lembaran, film, foil dan strip" yangdiklasifikasikan pada pos 3920;bahwa berdasarkan Explanatory Notes to the HS Heading 39.21 dijelaskan bahwapos 3921 hanya untuk lembaran plastik yang telah diperkuat, dilaminating, ataudikombinasikan dengan bahan lain sebagaimana kutipan berikut:This heading cover plates, sheets, film, foil and strip, other than those

Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services";b. those supplies are "taxable" and not exempt from VA7';c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and

"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would

be made between independententerprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly3.

Since the burden of all taxes,Includings those imposed on things, must be ultimately beborne by persons. /As such, inrem taxes are inferior to welldesigned personal taxes imposed directly so as to allow forHalaman 18 dari 68 halaman. Putusan Nomor 2101/B/PK/PJK/201 7particular taxpayer's ability to pay.

Since personal taxes must beassessed on household side, such taxes tend to be generallysuperior in equity to those imposed on the firm side;(Perbedaan antara perpajakan Individu dan inrem adalahsangat penting pada saat membahas Sistem Pajak yang Adil.Keadilan harus dievaluasi dalam hal hasil atas pendistribusianbeban diantara individu. Karena beban dari pajak, termasukpajak yang dikenakan atas sesuatu, pada akhirnya harusditanggung oleh individuindividu.

tindakan hukum, memutus atauyurisaiksi,)/Inpersonam/personal: against a person for thepurpose of imposing a liability or obligation used especiallyoflegal actions, judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);Bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagai :seveeeees direct taxes as those

To ensure that the nght amount of tax isremitted to tax authorities, inout VAT incurred by each businessis offset against its outout VAT, resulting in a liability to pay thenet amount or balance of those two.

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

those ei ,a ge U atl ygs ou ald Ure a> ie AI oS psArtinya : Barang siapa dipanggil untuk menghadap Hakim Islam, kemudianenggan menghadiri panggilan tersebut maka dia termasuk orangyang dholim dan gugurlah haknya.Menimbang, bahwa oleh karena perkara agquo perkara perceraian,meskipun Tergugat tidak hadir di persidangan bukanlah satusatunya alasanuntuk dikabulkannya gugatan Penggugat, melainkan Majelis Hakim harus pulamendengarkan keterangan saksi keluarga atau orang dekat Penggugatsebagaimana dimaksud

a t it" thet : : those al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !

the management, control or capital of an enterpriseof the other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise 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 fromthose which would be made between independent enterprises, thenany profits which would, but for those

conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly.Terjemahannya:Halaman 100 dari 121 halaman.

hukum pajak internasionalbernama Klaus Vogel dalam bukunya yang berjudul Klaus Vogel OnDouble Taxation Conventions pada halaman 39, diterbitkan tahun 1997oleh penerbit Kluwer Law International, di mana dinyatakan bahwa (BuktiPK34):The most important precondition here is that courts and administrativebodies charged with applying a double tax treaty take into considerationand evaluate the merits of relevant decisions made by comparableinstitutions in the other contracting state and, if necessary, by those

Brierly dalam bukunyaThe Law of Nations pada halaman 5960 yang diterbitkan oleh OxfordUniversity Press pada tahun 1963, yang menjelaskan tentang hukumkebiasaan internasional, yaitu sebagai berikut:Custom in its legal sense means something more than mere habit orusage; it is a usage felt by those who follow it to be an obligatory one .....Evidence that a custom in this sense exists in the international sphere canbe found only by examining the practice of states; that is to say, we mustlook at what

Article 9 provides: Whenconditions are made or imposed between the two associated enterprisesin their commercial or financial relations which differ from those whichwould be made between independent enterprises, then 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.Terjemahannya:Pernyataan yang mewajibkan prinsip harga wajar ditemukan

a t it" thet : : those al ce La a! ws 3 i 4 LI al ur wh ea! ao ou a !

dapatdigunakan dalam hal terdapat penjualan kepada pihak yang adahubungan istimewa maupun kepada pihak lain yang tidak adahubungan istimewa dan jenis produk sebagai obyek transaksirelatif sama;Bahwa OECD Transfer Pricing Guidelines menyebutkan:Paragraph 2.14:"an uncontrolled transaction is comparable to a controlledtransaction for purpose of the CUP method if one of twocondition is met: a) none of the difference (if any) between thetransaction being compared or between the enterprisesundertaking those

For example anindependent enterprise sells unbranded Columbian Coffee beansof a similar type, quality, and quantity as those sold between twoassociated enterprises, assuming that the controlled anduncontrolled transactions occur at about same time, at the samestage in the production/ distribution chain and under similarconditions.

Thereare numerous answers to this question including to :a.Discourage people from offending;b.Make amends for what they have done;C.Protect us from those who are dengeous;d.Reinforce social values and bonds;e.Simply because they deserve to be punished.Yang artinya ...dengan pembenaran apa atau dengan apa diakhiri penderitaanitu? mengapa pelanggar hukum harus dipidana? Hal ini menjadi masalah utamayang menjadi perhatian dalam bab ini. Mengapa kita mengenakan hukuman?Apa yang kita capai?

The size of the uppers variesvery much between different types of footwear, fran 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 preatect external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

tidak diketahui, timbul dari, sehubungan dengan atausehubungan dengan perkara No. 50 / PDT.GS/ 2019 / PN.BTM, danselamanya melepaskan klaim semacam itu;(3) The PLAINTIFF and the DEFENDANT irrevocably and foreverreleases and discharges each other and / or their affiliates, directors,officers, shareholders, agents, employees, servants and agents fromall and any responsibilities, liabilities, duties and claims, of whatevernature or kind and howsoever and whenever arising (including but notlimited to those

Putusan Nomor 188/B/PK/PJK/201 7arm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction.2.14 Following the principles in Chapter I, anuncontrolled transaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two conditions is met: a) none ofthe differences (if any) between the transactionsbeing comparedor between the enterprisesundertaking those

For example, anindependent enterprise sells unbrandedColombian coffee beans of a similar type, quality,and quantity as those sold between twoassociated enterprises, assuming that thecontrolled and uncontrolled transactions occur atabout the same time, at the same stage in theproduction/distribution chain, and under similarconditions.

Paragraph 1.6 dan 1.7 OECD TPGuidelinesParagraph 1.6 OECD TP Guidelines;Where conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Halaman 65 dari 111

The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

mentioned in condition 3) below,which ever is earlier;The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those

mentioned incondition 3) below, which ever is earlier;The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, pac shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, which termsand conditions shall be as nearly approximate those

mentioned in condition 3) below,which ever is earlier;5) The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those

associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction;2.14 Following the principles in Chapter , anuncontrolled transaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two conditions is met: a) none ofthe differences (if any) between the transactionsbeing compared or between the enterprisesundertaking those

For example, anindependent enterprise sells unbrandedColombian coffee beans of a similar type, quality,and quantity as those sold between twoassociated enterprises, assuming that thecontrolled and uncontrolled transactions occur atabout the same time, at the same stage in theproduction/distribution chain, and under similarconditions.

atausama dengan penjualan "arm's length sales"dan sesuai dengan persyaratanpersyaratandan kondisikondisi serupa seandainyaperjanjian penjualan tersebut dilakukandengan pihakpihak yang tidak terafiliasi,dengan kelonggaran yang wajar untukpotonganpotongan dan komisikomisipenjualan yang lazim;Paragraph 1.6 dan 1.7 OECD TP Guidelines;Paragraph 1.6 OECD TP Guidelines;Where conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those

which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,Halaman 64 dari 110 halaman Putusan Nomor 180/B/PK/PJK/2016have accrued to one of the enterprises, but, byreason of those conditions, have not soaccrued, may be included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD TP Guidelines;....A comparison between conditions(including prices, but not only prices) made orimposed between associated enterprises.....Sesuai Kontrak

associatedenterprises are not arm's length, and that theprice in the uncontrolled transaction mayneed to be substituted for the price in thecontrolled transaction.2.14 Following the principles in Chapter , anuncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of theCUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those

For example,an independent enterprise sells unbrandedColombian coffee beans of a similar type,quality, and quantity as those soldbetween two associated enterprises,assuming that the controlled anduncontrolled transactions occur at aboutthe same time, at the same stage in theproduction/aistribution chain, and undersimilar conditions.

Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Paragraph 1.7 OECD

You must consider the nature and kind ofcustomer who would be likely to buy those goods or services. In fact, youmust consider all the surrounding circumstances: and you must considerwhat is likely to happen if each of these trade marks is used in a normalway as a trade mark for the goods or services of the respective owners ofthe marks.

If, considering all those circumstances, you come to theconclusion that there will be a confusion that is to say not necessarilythat one will be injured and that the other will gain illicit benefit, but thatthere will be a confusion in the mind of the public, which will lead toconfusion in the goods or services then you may refuse the registration,or rather you must refuse the registration in that case."