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."

Those invoices shallbe rendered and paid in the currency originally paid byCONTRACTOR unless otherwise mutually agreed. Bahwa transaksi ini adalah transaksi "reimbursed costs" sehingga dengandemikian pihak Terbanding tidak dapat menginterpretasikan lain selain"reimbursed costs".

COMPANY may by notice to theCONTRACTOR request that theCONTRACTOR, by mutualagreement, procure locally or importcertain items of equipment, materialsor services in addition to those itemsspecified in the Exhibits, forCOMPANYS account For theseadditional items only COMPANY willreimburse the CONTRACTOR atactual cost plus the applicable handling charge as herein stipulated, provided that such additional costsare properly accounted for andsupported by copies of Vendor'sinvoices and provided paymet by

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 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 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.

Paragraph 1.6 dan 1.7 OECD TPGuidelines;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,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

Akan tetapi, tidak memberi tanda (Vv) pada kotak"Third Country Invoicing" tidak menyebabkan SKA (COO)menjadi tidak sah;Bahwa berdasarkan Rule 12 appendix 1 dari Annex 3AKFTA tentang OCP, "Where the origin of a good is not indoubt, the discovery of minor discrepancies, between thestatements made in a Certificate of Origin and those madein the documents submitted to the customs authority of theimporting Party for the purpose of carrying out theformalities for importing the good shall not ipso factoinvalidate

Putusan Nomor 1073/B/PK/PJK/2014profits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly,Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan PengadilanPajak Nomor : Put. 40777/PP/M.XI/13/2012 tanggal 17 Oktober 2012,dapat diketahui :6. 1.6. 2.6. 3.6. 4.Bahwa yang menjadi sengketa

ditambahkan dengan nilai beda kondisiRp.100.000,00 yaitu biaya pengangkutan dan asuransi) samadengan Rp.2.100.000,00.Referensi lain mengenai definisi wajar (arms length principle) dapatditemukan pada OECD Transfer Pricing Guidelines, pada Paragraf 1.6yang berbunyi :where conditions are made or imposed between the two (associated)enterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those

conditions, have accrued to one of theenterprises, but, by reason of those conditions, have no so accrued,may be included in the profits of that enterprise and taxed accordinglyJika suatu kondisi yang terjadi antara pihak yang terafiliasi berbedadengan kondisi yang terjadi antara pihakpinak yang independen,kemudian suatu laba yang seharusnya dilaporkan di salah satuperusahaan tertentu tetapi karena kondisi tersebut terjadi antara pihakpihak yang terafiliasi dilaporkan/dialinkan ke pihak afilasi

The size of the uppers warlesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to these 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 greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ormamental

Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut: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 overshoes)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.f.

P3B masih memberikanfleksibilitas dan ruang gerak kepada masingmasing negara untukmengatur lebih lanjut tata cara yang salah satunya adalahpengalokasian laba BUT berdasarkan proporsi dari total labaperusahaan secara keseluruhan.Commentary on Article 7Paragraph 3 (Section 30)Also, paragraph 3 only determines which expenses should beattributed to the permanent establishment for purposes ofdetermining the profits attributable to that permanent establishmentIt does not deal with the issue of whether those

They are to be stated fairly and consistentlyand according to the same method as those applied to the otheroverseasoffice & branches".Berdasarkan pernyataan tersebutdapat diketahui secara jelas bahwa Hubei Hongyuan PowerEngineering Co. Ltd mempunyai BUT lain selain di Indonesiakarena penghitungan alokasi biaya administrasi kantor pusat jugadilakukan atas BUTBUT lainnya tersebut..

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

Global Account shall mean those multipleJurisdiction strategic agreements so designated by an Executive VicePresident at the beginning of the fiscal year and included in the GlobalAccounts list;For sublicenses granted through a Subdistributor other than aCorporate Account or Global Account, the sublicense revenue shall beearned as agreed, or in the absence of an agreement, seventyfiveHalaman 9 dari 17 Halaman.

Volume 1, Tahun2002, halaman 158 jo TheExplanatory Notes to theHarmonized System, EdisiKeempat, Volume 1, Tahun2007, halaman 1V19013,bahwa terdapat dua hal yangmenentukan, apakah suatuproduk merupakan makananolahan sebagaimana yangdimaksud dalam HSNo.1901.10.29.00 atau tidak,sebagai berikut :The preparations of this heading may bed stinguishedfrom the products of heading 04.01 to 04.04 in that theycontain, in adcition to natural milk constituents, otheringredients not permitted in the products of those

Those supplies are "taxable" and not exempt from VA7;c. Those taxable supplies are made by a "taxable person", that is, aperson within the scope of the charge to VAT; andd.

The taxable person makes those supplies as part of the person'sbusiness activities, and not as part of a hobby or noncommercialactivity;Bahwa berangkat dari definisi tersebut dapat dianalisis konseppenyerahan bagi perusahaan kelapa sawit terpadu (integrated).Perusahaan kelapa sawit terpadu adalah perusahaan yang mempunyaikebun yang menghasilkan TBS dan pabrik pengolahan TBS menjadiCPO dan/atau PK dan/atau turunannya.

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

Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut: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 Gncieting grextnoerirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.f.

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Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

TpgPasal 18.1 PERJANJIAN INDUK(kutipan):This Agreement embodies allthe terms and conditionsagreed upon between theParties as to the subject matterof this Agreement (andsupersedes and cancels in allrespect all previousrepresentasions, warranties,agreements, and undertakings(if any) whether such be writtenor oral made between theParties with respect to thesubject matter hereof) save andexcept those mutually agreed inwriting between the Partiesafter the due execution of thisAgreement.Terjemahannya (

Tpgmade between the Parties with lisan di antara Para Pihak terkaitrespect to the subject matter dengan pokok materi perjanjian ini)hereof) save and except those kecuali sudah disetujui bersamamutually agreed in writing between sama secara tertulis diantara Parathe Parties after the due execution Pihak setelah Perjanjian iniof this Agreement. dilaksanakan.FAKTA VILLA HOUSE RULES/ TATA TERTIB HUNIAN VILLA TELAH MENGUBAHPERJANJIAN PENGELOLAAN.18.

Tpg Kutipan PasalPerjanjian Sewa VilaTerjemahannya dalamBahasa Indonesia cancels in all respects all previousrepresentations, warranties,agreements and undertakings (if any)whether such be written or oral madebetween the Parties with respect tothe subject matter hereof) save andexcept those mutually agreed inwriting between the Parties after thedue execution of this Agreement. dengan pokok materiPerjanjian (danmenggantikan sertamembatalkan seluruhpernyataan, jaminan,perjaniian dan perbuatan(jika

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Rok 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 these 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 greatest external

Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut: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 overshoes)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,f.

volume 1, Halaman 158 juncto the Explanatory Notes to theHarmonized System, Edisi Keempat, tahun 2007, volume 1,Halaman IV19013, bahwa terdapat 2 (dua) hal yang menentukanapakah suatu produk merupakan makanan olahan sebagaimanayang dimaksud dalam HS 1901.10.29.00 atau tidak sebagai berikut12The preparations of this heading may be distinguished from theproducts of heading 04.01 to 04.04 in that they contain, in additionto natural milk constituents, other ingredients not permitted in theproducts of those

2002volume 1, Halaman 158 juncto the Explanatory Notes to theHarmonized System, Edisi Keempat, tahun 2007, volume 1,Halaman IV19013, bahwa terdapat 2 (dua) hal yang menentukanapakah suatu produk merupakan makanan olahan sebagaimanayang dimaksud dalam HS 1901.10.29.00 atau tidak sebagai berikut :The preparations of this heading may be distinguished from the12products of heading 04.01 to 04.04 in that they contain, in addition tonatural milk constituents, other ingredients not permitted in theproducts of those

2002 volume1, Halaman 158 juncto the Explanatory Notes to TheHarmonized Systems, Edisi Keempat, Tahun 2007,volume 1, Halaman IV 19013, bahwa terdapat 2 (dua)hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS1901.10.29.00 atau tidak, sebagai berikutThe preparations of this heading may bedistinguished from the products of heading 04.01 to04.04 in they contain, in addition to natural milkconstituents, other ingredients not permitted in theproducts of those