However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal26 berupa bunga pinjaman sebesar Rp19.620.300.000,00 karena padasaat pemeriksaan diketahui berdasarkan hasil pertukaran informasidengan pihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance,B.V. adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any 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) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh

ketentuan Pasal 105 huruf (a)Instruksi Presiden Republik Indonesia Tahun 1991 Tentang KompilasiHukum Islam menyatakan bahwa pemeliharaan anak yang belum mumayyizatau belum berusia 12 tahun adalah hak ibunya, dan menurut keterangankedua saksi kondisi anak tersebut sehat dan baik dalam asuhan Penggugat,oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas,dan hanya semata demi kemaslahatan serta untuk mengedepankan prinsipkepentingan terbaik bagi anak (fhe best interests of the child shall

orang tuanya;Menimbang, bahwa oleh karena Penggugat telah ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap anak Penggugat danTergugat bernama Raffa Dwi Akbar bin Teguh Santoso, lahir tanggal 5Januari 2015, sementara dengan perceraian ini antara Penggugat danTergugat tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anak a quo, maka demi kemaslahatan anak danuntuk mengedepankan prinsip kepentingan terbaik bagi anak (fhe bestinterests of the child shall

228202 eeeneeeem neers nessSubsidair:Mohon putusan yang seadiladilnya;Bahwa pada hari sidang yang telah ditetapbkan Pemohon hadir sendiri dipersidangan, sedangkan Termohon tidak pernah hadir di persidangan dan tidakpula menyuruh orang lain sebagai wakil/kuasanya, meskipun telah dipanggilsecara resmi dan patut oleh Jurusita Pengganti Pengadilan Agama Rahasebanyak dua kali, masingmasing tanggal 27 Nopember 2014 dan tanggal 04Desember 2014 dan ternyata ketidak hadiranya tersebut tanpa alasan hukumeli) Shall

.; in Dutch besloten vennootschap met beperkteaansprakelijkheid (BV)"), are always registered shares (art. 2:175 BW).In principle, the general rules on patrimonial law (including the general law onpledge) apply to the establishment of a pledge on bearer shares (in particular art.3:98 BW, arts. 3:236 and 237 BW), but there are some particulars to which shall comeback later.A different arrangement applies to the establishment of a pledge on registeredshares.

The establishment ofPenjelasan Hukum tentang Eksekusi Gadai Saham 23 Isitok.indd 23 42/13/2010 11:19:94 PM the pledge shall (ipso iure) also have effect as against the company (art. 2:86a para. 1,first sentence BW and art. 2:196a para. 1, first sentence BW). However, shareholdersrights such as voting can only be invoked by the pledgee after acknowledgementby or service to the company.

The provisions of the articles ofassociation in respect of the disposal and transfer of shares apply to the disposal andtransfer of shares by the pledgee or the transmission of shares to the pledgee, provided that the pledgee shall exercise all the rights conferred upon the shareholderin respect of disposal and transfer and shall perform the obligations of the latter inrespect thereof (art. 2:89 para. 5 BW).

Suchrestrictions on transfer must provide that the shareholder shall require the approvalof a transfer by a corporate body of the company, designated by the articles, for thesame to be valid (art. 2:195 para. 4 BW with a nuance in art. 2:195 para. 5 BW; see alsoart. 2:195 paras. 69 BW and art. 2:195a195b BW).

Article 2:198 para. 5 BW providesthat art. 2:195 BW and the provisions of the articles of association in respect of thedisposal and transfer of shares shall apply to the disposal and transfer of shares bya pledgee or to the transmission of shares to a pledgee, provided that the pledgeeshall exercise all the rights conferred upon the shareholder in respect of disposal andtransfer and shall perform the obligations of the latter in respect thereof.

Wahbah AlZuhaili dalam alFighalIslami wa Adillatuhu (V/3771) berkata:alos) gle ail aaa IS yg IL of, Gab L Ul,Loa 3 sl cna 3 slaw ale > shall) Q 35k; cae glyKlsehjbeil ue JU yf, all) GES SUS ols,Oped 01 SW ye oy g U RS Golly ialod a he 3b LSFatwafatwa DSNMUI mengenai Ijarah, Qardh,Murabahah, Salam/Istishna, Mudharabah, Musyarakah,dan HawalahSurat Direksi BMI Nomor 150/BMI/FSG/VII/2002 tertanggal 11 Juli 2002 perihal permohonan fatwa tentangSkema Transaksi LC Impor dan LC Ekspor.Pendapat peserta Rapat

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest;3.

Notwthstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution omed or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsHalaman 19 dari 40 halaman. Putusan Nomor 218/B/PK/PJK/2014or is paid in connection wth the sale on credit of any industrial,commercial or scientific equipment;5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4;5.

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.

broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service;Halaman 5 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20162) Appointmenta) The First Party hereby appoints The Second Party as broker forThe First Party to develope and promote The First Partys businessin Indonesia,b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof;3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers orsuppliers, andb) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best

interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement;3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theabsence of such a place of business or fixed establishment, theplace where he has his permanent address of usually resides;Halaman 24 dari 43 halaman Putusan Nomor 231/B/PK/PJK/20163. 25.Bahwa

Nomor 1 tahun 1974 tentang Perkawinan tidak tercapai olehkarena itu perceraian adalah alternatif terbaik bagi kKeduanya;Menimbang, bahwa Pemohon berkemauan keras untuk menjatuhkan talakkepada Termohon, sedangkan alasan untuk itu telah ada, maka Majelis Hakimdapat membenarkannya karena talak adalah hak suami sebagaimana haditsRasul yang diriwayatkan oleh AlBaihaqi kemudian diambil alih oleh Majelis Hakimyang mengadili perkara ini sebagai pertimbangannya berbunyi sebagai berikut;Sliwills Stell g Shall

kedua belah pihak sudahkehilangan rasa cinta dan kasih sayangnya, maka cita ideal bagi suatukehidupan rumah tangga tersebut tidak akan pernah menjadi kenyataan bahkankehidupan rumah tangga itu akan menjadi belenggu kehidupan bagi keduanya ;Menimbang, bahwa pertimbangan tersebut di atas, sesuai dengandoktrin Hukum Islam, seperti yang termuat dalam Kitab Madaa HurriyatuzZayaini fit Thalak juz halaman 83 yang diambil Majelis Hakim menjadipertimbangan hukum putusan ini, yaitu :Lge bis tea aly Cuno Jl) Shall

ayat21).Menimbang, bahwa kondisi rumah tangga Penggugat/Terbanding denganTergugat/Pembanding telah sampai pada tingkat perselisihan yang sifatnyaterus menerus yang tidak bisa didamaikan lagi, sehingga Majelis HakimPengadilan Tinggi Agama Medan sependapat dengan Kitab a/Marah Baina alFigh wa alQanun halaman 100 yang selanjutnya diambilalin menjadipertimbangan hukum Majelis Hakim Pengadilan Tinggi Agama Medan sendiriyang ungkapannya sebagai berikut:fells oe ye Na GB Lads ENS g LRA ee ati Y Anas MN Shall

HARYANTO, Kewarganegaraan roe PO ny, rjaan Swasta, beralamatdi Jalan Gajahmada Nee Rt. 001 Rw. 013 KelurahanBenua Melayu Da at kecamatan Pontianak Selatan, Kotassvammenal Shall ini memberikan kuasa kepada;anegsrom 2. LB. MADE SUNANTARA,SH,2, RuDt ~ SISWANTO,SH, MUTADISH, Kesemuanyawy wiiganegaraan Indonesia, Pekerjaan Advokat pada(. X . berkantor di Jalan Pahlawan No. 5 Pontianak, berdasarkanKantor Advokat ARIEF TRIDJOTO,SH 7 1B.

Fotocopy To All To Whom These Presents Shall Come, 25" day of May2019, Which Attest LEE MIN SEN, Notary Public Singapore, diberi tandaP6;Halaman 2 dari 6 Penetapan Nomor : 830 / PDT. P/ 2019/ PN Btm7. Fotocopy terjemahan Surat Keterangan Pernyataan yang di Saksikan dandibuat Oleh Notaris LEE MIN SEN, tanggal 25 Mei 2019, diberi tanda P6;8.

Lge jn dTL LAS Shall Ldsuis= asl al Sls c35l atl gyHal 17 dari 21 hal Put.

12.2 huruf (a) Notes Agreement,diatur mengenai forum penyelesaian permasalahan dalam halterjadi sengketa dan/atau permasalahan sehubungan denganperjanjian, yaitu arbitrase, sebagaimana dikutip sbb:Halaman 9 dari 58 Putusan Perdata Gugatan Nomor 472/Padt.G/2020/PN JKT.SELany and all disputes, controversies or conflicts arising from or inrelation to this Agreement, including disputes on its validity,conclusion, binding effect, breach, amendment, expiration andtermination (collectively, Disputes), shall

If any such Dispute is not settledamicably within 30 (thirty) days as from the date any Party informsthe other Party that any dispute has arisen, the Parties agree thatsuch Dispute shall be referred to and finally resolved by arbitrationin Singapore in accordance with the Arbitration Rules of theSingapore International Arbitration Centre (SIAC), which rulesare deemed to be incorporated by reference in this Clause 12.2,Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchurozak, Penerjemah

The tribunal shall consist of one arbitrator tobe appointed by the Chairman of the SIAC and the language of thearbitration shall be English;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchurozak, Penerjemah Bersumpah di Jakarta pada 7September 2020, yaitu:Para Pihak setuju bahwa salah satu Pihak dapat memilih untukmengajukan guna mendapatkan putusan untuk melaksanakan hakPenanjian ini, termasuk penyelesaian setiap perselisihan yangtimbul sehubungan dengan Peranjian ini, termasuk pertanyaantentang

Ketentuan tersebut jelas tertulis dan diatur dalam angka 8Surat Kuasa Memberikan Suara, yaitu:This Power of Attorney shall have full force and effect as of thedate of its execution and shall continue in full force and effectuntil the later of, (i) full satisfaction of the Principalsobligations under the Notes Agreement; and (ii) the Principalscessation as a shareholder in the Company;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchurozak, Penerjemah Bersumpah di Jakarta pada Tanggal 7September

Nomor 1322 K/Pdt/2017However, Channel Provider shall have the right to bring any collectionsrelated claims against AORA in the courts of Indonesia under IndonesianLaw;Terjemahan bebasnya adalah sebagai berikut:Namun demikian, Penyedia Saluran Televisi berhak untuk mengajukanklaim terkait segala penagihan sejumlah uang terhadap AORA padaPengadilan di Indonesia berdasarkan Hukum Indonesia,10.

Nomor 1322 K/Pdt/2017This Term Sheet shall be construed under the substantive laws (andnot the law of conflicts) of the State of California, United of America.All actions or proceedings based upon or resulting from this TermSheet shall be submitted to the International Chamber of Commerce (the"ICC") for arbitration under its Rules of Conciliation and Arbitration (the"Rules").

Such arbitration shall be held in Los Angeles, California, UnitedStates of America, in the English language;Terjemahan bebasnya adalah sebagai berikut:Perjanjian "Term Sheet' ini seharusnya ditafsirkan di bawah hukumsubstantif Negara Bagian California Amerika Serikat Semua tindakanyang didasarkan atau diakibatkan dari perjanjian ini harus diajukan kepadaArbitrase Kamar Dagang Internasional (ICC) di bawah Peraturan Konsiliasidan Arbitrase (Peraturan).

Interest Rate" means LIBOR+5% on 12 months deposit as at the due dateof the Advance;("Tingkat Bunga" berarti LIBOR+5% atas setoran 12 bulan pada saat jatuhtempo Pinjaman);Butir 4.1.Interest shall notionally accrue on the outstanding principal from time to timeat the Interest Rate, provided that Interest shall not become due nor payableunless and until specifically demanded in writing by the Lender;(Bunga dibayangkan terakumulasi atas pokok pinjaman yang belum dibayarden' waktu ke waktu pada Tingkat

Tanggal jatuh tempo (Due Date) itusendiri diatur dalam Butir 4.2 Perjanjian Pinjaman yang berbunyi:The Lender shall, from time to time, determine the due date for repayment ofeach Advance and the Borrower shall repay the Advance accordingly;(Pemberi Pinjaman harus, dari waktu ke waktu, menentukan tanggal jatuhtempo pembayaran setiap Pinjaman dan seianjutnya Debitur harusmembayar Pinjaman);Bahwa sampai akhir Tahun 2009, KGC belum menentukan tanggal jatuhtempo pembayaran pokok pinjamannya dan secara

Putusan Nomor 271/Pdt.G/2021/PA.Utj.of the child shall be a primary consideration), maka Majelis Hakim menilaisecara psikologis kedekatan dan keharmonisan hubungan lahir dan batinantara Penggugat dengan anakanak Penggugat dan Tergugat cukup menjaminperlindungan dan kesejahteraan anakanak di masa yang akan datang, dengandemikian berdasarkan pertimbanganpertimbangan tersebut di atas, makagugatan primair Penggugat pada petitum poin (3) tentang hak hadanah(pengasuhan dan pemeliharaan) patut untuk dikabulkan

Putusan Nomor 271/Pdt.G/2021/PA.Utj.Menimbang, bahwa oleh karena Penggugat telah ditetapkan sebagaipemegang hak hadanah (hak pengasuhan dan pemeliharaan) terhadap 1 (satu)orang anak Penggugat dan Tergugat, sementara dengan perceraian ini antaraPenggugat dan Tergugat tidak mungkin lagi akan hidup bersama dalam satuatap sebagai suami istri untuk mengasuh anakanaka quo, maka demikemaslahatan anak dan untuk mengedepankan prinsip kepentingan terbaikbagi anak (the best interests of the child shall be a

Indonesia adalah sebagai berikut :Dalam Konvensi ini, istilan upah berarti imbalan atau penghasilan,bagaimanapun ditentukan atau dihitung, bisa dirupakan dalam bentukuang dan ditetapkan oleh kesepakatan bersama atau oleh undangundang atau peraturan nasional, yang harus dibayarkan denganberdasarkan kontrak kerja tertulis atau tidak tertulis oleh pengusahakepada pekerja untuk pekerjaan yang dilakukan atau akan dilakukanatau untuk jasa yang diberikan atau yang akan diberikan;Pasal 5 Konvensi Jenewa;Wages shall

Nomor 696 K/Pdt.SusPHI/2016Pasal 8 Konvensi Jenewa;(1) Deductions from wages shall be permitted only under conditionsand to the extent prescribed by national laws or regulations or fixedby collective agreement or arbitration award;(2) Workers shall be informed, in the manner deemed mostappropriate by the competent authority, of the conditions underwhich and the extent to which such deductions may be made.Terjemahan bebas dalam bahasa Indonesia adalah sebagai berikut :(1) Pengurangan upah harus diperbolehkan

nasional atau ditetapbkan oleh kesepakatan bersamaatau putusan Arbitrase;(2) Pekerja harus diberitahu, dengan cara yang dianggap paling tepatoleh otoritas berwenang, mengenai kondisi dan tingkatpemotongan tersebut dapat dilakukan;Pasal 9 Konvensi Jenewa;Any deduction from wages with a view to ensuring a direct or indirectpayment for the purpose of obtaining or retaining employment, made bya worker to an employer or his representative or to any intermediary(such as a labour contractor or recruiter), shall

Nomor 696 K/Pdt.SusPHI/2016De.(2) Upah harus dilindungi dari pemotongan atau penyerahan hinggatingkat yang dipandang perlu untuk kebutuhan hidup pekerja dankeluarganya;Pasal 12 Konvensi Jenewa(1) Wages shall be paid regularly.

Except where other appropriatearrangements exist which ensure the payment of wages at regularintervals, the intervals for the payment of wages shall beprescribed by national laws or regulations or fixed by collectiveagreement or arbitration award;(2) Upon the termination of a contract of employment, a finalsettlement of all wages due shall be effected in accordance withnational laws or regulations, collective agreement or arbitrationaward or, in the absence of any applicable law, regulation,agreement

Berdasarkan Catatan 3 pada Bab ini: 4 Subject to Note 3 to this Chapter(a) bahan bagian atas harus dianggap sebagai bahan (a) the material of the upper shall be taken to be theutama yang mempunyai area permukaan bagian constituent material having the greatest extemalwar terbesar, tanpa memperhitungkan aksesori surface area, no account being taken of accessoriesatau penguat seperti potongan siku, pinggiran, or reinforcements such as ankie patches, edging,ornamen, gesper, label, tempat lubang tali

atau ornamentation, buckles, tabs, eyelet stays or similartambahan semacam itu; attachments,(b) bahan utama sol bagian luar harus dianggap (b) the constituent material of the outer sole shall besebagai bahan yang mempunyai area permukaan taken to be the material having the greatest surfaceterbesar yang menyentuh tanah, tanpa area in contact with the ground, no account beingmemperhitungkan aksesor atau penguat seperti taken of accessories or remforcements such asspike, batang, paku, pelindung atau

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. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the nee shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

.,, halaman 15 dari19Wal Qanun halaman 100 yangdiambil alin sebagai pendapat Majelis Hakimsebagai berikut:Cpa lie Cus Eladal 8 SY 9 EI GUAM ae aeidy daa g jl Shall GU...Cee gl ete Cty Asa g iN AB Shall gt Gh uN Cpe GLE Ug Sg) pala G15 Ne ila) GS Lagag..,Sesungguhnya kehidupan suami istri tidak akan tegak denganadanya perpecahan dan pertentangan dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci.