Ditemukan 397 data
68 — 43 — Berkekuatan Hukum Tetap
Hal inisejalan dengan pernyataan dalam paragraph 6.36 OECDGuidelines:Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises that donot own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods).
98 — 67 — Berkekuatan Hukum Tetap
Theterm "beneficial owner" is not used in a narrow technicalsense, rather, it should be understood in its context and in lightof the object and purposes of the Convention, includingavoiding double taxation and the prevention of fiscal evasionand avoidance";Paragraf 10:"Relief or exemption in respect of an item of income is grantedby the State of source to a resident of the other ContractingState to avoid in whole or in part the double taxation that wouldotherwise arise from the concurrent taxation
52 — 37 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is granted by theState of source to a resident of the other Contracting State to avoid inwhole or in part the double taxation that would otherwise arise from theconcurrent taxation of that income by the State of residence.
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The company shall not be liable to the customer or owner for loss or damarising from any noncompliancy or miss compliance with the customer:owner's instruction or for any failure to perform whether wholly or in part tlobligation (Whether such obligation arise in contact or orherwise) unlesssame is due to the negligence of the company or its own servants."Terjemahan Bahasa Indonesia:Bagian Il Perusahaan Sebagai Agen Ekspedisia25.
84 — 52 — Berkekuatan Hukum Tetap
establishment situated therein, If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is directly or indirectly attributable to thepermanent establishment,Tax Treaty Indonesia UK, Pasal 12 ayat (13):(1) Royalties arising in a Contracting State which are derived by a resident ofthe other Contracting State may be taxed in that other State;(2) However, such royalties may also be taxed in the Contracting State in whichthey arise
79 — 14
Unsur Dengan Sengaja Menawarkan atau memberikan kesempatan kepadakhalayak umum untuk bermain judi atau turut serta dalam perusahaan untukMenimbang, bahwa mengenai unsur ini Majelis Hakim mempertimbangkan sebagaiBBE See se semnenccen eee RSE ARISE SRR RRMenimbang..............0..000522.Menimbang, bahwa yang dimaksud dengan permainan judi menurut pasal 303 unsur(3) adalah tiaptiap permainan, dimana pada umumnya kemungkinan mendapat untungbergantung kepada peruntungan belaka, juga karena pemainnya lebih
220 — 128 — Berkekuatan Hukum Tetap
DORES SNAG 67h. 468i 2507554 2 7 arise 3 S722 FAT 253 135.818 5.615.908 1.000000 eer G2 50895121 ADI PIETER YUUANSYAR 57h,6 Bin 2207554 2) 6 Shea 2 5.815.908 6.106705) 1.355.818 5815508 7 OOOO 1FAaT 24 P2477 SS22 NIRSGN LUIMBAN TORUAN 37h, 4 Bin 2550114 2 6 2497 3a 2 S516.225 6212089 1.479.005 S516. 2205 1.000000 17748.654 TaPi4ae23 /RORASTA BARAGIF 3TH feed 2 a PRPS 2 S.b4d 908 4735681) 13a re S644 908 1.000000 16.954 724 Soe B3124 RW SUGIRTO 10 Th, 63a 257554) 2 9 S2o ) 4) 11.657816 S50 24s 125.818
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BOTH PARTIES agreed to enter a good faith negotiation in the event ofany disputes arise pursuant to this AGREEMENT.Putusan Perdata Gugatan Nomor 40/Pdt.G/2015/PN.Srg. Hal 15 dari 113 Hal3. In the event that BOTH PARTIES fail to achieve a settlementagreement after 90 (ninety) calendars DAYS of negotiation, BOTHPARTIES agreed to settle the disputes at the Indonesian NationalArbitrary Agency (BANI) in Jakarta.4. The conclusion/decree of BANI shall be final and become binding toBOTH PARTIES.
BOTH PARTIES agreed to enter a good faith negotiation in the event of any disputes arise pursuant to this AGREEMENT;3. In the event that BOTH PARTIES fail to achieve a settlementagreement after 90 (ninety) calendar DAYS of negotiation,BOTH PARTIES agreed to settle the dispute at the IndonesianNational Arbitrary Agency (BANI) in Jakarta.4.
Bahwa Indonesia telah sepakat dan oleh karenanya telah meratifisirKonvensi New York 1958, Pasal Il ayat 1, New York Convention onthe Recognition and Enforcement of Foreign Arbitral Awards (1958)menyatakan:Each Contracting State shall recognize an agreement inwriting under which the parties undertake to submit toarbitration all or any differences which have arisen or whichmay arise between them in respect of a defined legalrelationship, whether contractual or not, concerning a subjectmatter capable
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berikut: Governing Law and Arbitration; a This Agreement shall be governed and construed in accordance with the ApplicableLaws and regulations of Republic of Singapore. b Any Disputes over the Agreement, in the first instance, will be settled throughnegotiations between the representatives of the two parties to arrive at a mutuallyacceptable solution. c The two Parties hereto accept the Republic of Singapores laws as the proper legalvenue for the settlements of any controversy or dispute that may arise
45 — 3
., dan Widyatin =P eEEE ARISE ADEE, Tenismasing seba Halt net Reneore vant eels, MIB:gai Hakim Anggota. Putusan mana diucapkan pada hari Kamistanggal 23 April 2015 dalam persidangan yang terbuka untuk umum olehHalaman 28 dari 29 halaman Putusan Nomor 64/Pid. Sus/2015/PN.
109 — 79 — Berkekuatan Hukum Tetap
Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.36 Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises thatdo not own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods).
Pajak Nomor SE04/PJ/1993 tanggal 9 Maret 1993 tentang PetunjukPenanganan KasusKasus Transfer Pricing (Seri TP1);Surat Direktur Pemeriksaan Dan Penagihan Nomor S153/PJ.04/2010 tanggal 31 Maret 2010 perihal PanduanPemeriksaan Kewajaran Transaksi Afiliasi;Organisation For Economic Cooperation andDevelopment (OECD) Transfer Pricing Guidelines;Chapter VI: Intangible Property:D.Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.36 Difficult transfer pricing problems can arise
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OECD Transfer Pricing Guidelines Tahun 2010 menjelaskan bahwa:Paragraph 7.1.This chapter discusses issues that arise in determining for transferpricing purposes whether services have been provided by one member ofan MNE group to other members of that group and, if so, in establishingarm's length pricing for those intragroup services.
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, kemudianTerdakwa menjawab entahlah muje lum cukup rit setelah itu saudara Arise 2mengatakan kepada Terdakwa Bantubantulah kawan , kemudiandengan maksud memperoleh keuntungan pribadi, Terdakwa menyetujuimenjual bahan bakar minyak solar yang ada ditangki kendaraan yangdikendarai Terdakwa kepada Saudara ARI dan Saudara JULI dengan berkataiye lah , selanjutnya Terdakwa langsung memberikan kunci penutup tangkibahan bakar mobil truk tangki merk MITSUBISHI dengan nomor polisi BN4048 GA warna orange yang
53 — 38 — Berkekuatan Hukum Tetap
Paragraf 10"Relief or exemption in respect of an item ofincome is granted by the State of source to aresident of the other Contracting State to avoidin whole or in part the double taxation that wouldotherwise arise from the concurrent taxation ofthat income by the State of residence.
183 — 90 — Berkekuatan Hukum Tetap
Marketing activities undertaken by enterprises not owningtrademarks or trade names;Halaman 28 dari 68 halaman Putusan Nomor 926/B/PK/PJK/20176.366.376.38Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises that donot own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods). Insuch a case, it is necessary to determine how themarketer should be compensated for those activities.
Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.3.6 Difficult transfer pricing problems can arise when marketingactivities are undertaken by enterprises that do not own thetrademarks or tradenames that they are promoting (suchas a distributor of branded goods). In such a case, it Isnecessary to determine how the marketer should becompensated for those activities.
47 — 34 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income isgranted by the State of source to a resident of the otherContracting State to avoid in whole or in part the doubletaxation that would otherwse arise from the concurrent taxationof that income by the State of residence.
81 — 159 — Berkekuatan Hukum Tetap
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
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Part General Condition dari ConstructionAgreement: "SETTLEMENT OF DISPUTES; n nnn nnn nnn nnn nnn nnn nnn nnn nnnIf any disputes or difference of any kind whatsoever shall arise between the Employer and the Contractor or the Engineer and the Contractor in connectionwth, or arising out of the Contract, or the execution of the Works, whether duringthe progress of the Works or after their completion and whether before or after thetermination, abandonment or breach of the Contract, it shall, in the first
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ARISe 1 (satu) buah palu yang terbuat dari gagang besi warna orange;dirampas untuk dimusnahkan;4.
57 — 38 — Berkekuatan Hukum Tetap
Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Halaman 23 dari 35 halaman.