Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes

Pencetakan melalui perendaman Perakitan melalui vulkanisasi Penyatuan dan pemvulkanisasian Pengetasan berflekuensi tinggi PerekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which

Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;c. Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;d. Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;e.

Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;f. Nonwaterproof footwear produced in one piece (for example,bathing slippers);Halaman 27 dari 31 halaman.

Canada Borders Service Agency, Statement Of Reason, Ottawa Nov Dec 9 2002:The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes

However, theterm "interest" does not include income dealt with in Article 10;Tax Treaty dengan USA:Article 12 (6) The term "interest" as used in this Conventionmeans income from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other security and whether or notcarrying a right to participate in profits, and debtclaims of everykind, as well as all other income which, under the taxation law ofthe Contracting State in which the

Pasal 9.3 itusendiri antara lain menyatakan : except as otherwiseprovided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from thedate on which such payment was originally due until thedate that such payment was made.Berdasarkan Pasal 4 ayat (1) huruf f UU PPh, bungatermasuk premium, diskonto dan imbalan karena jaminanpengembalian utang.

Berdasarkan Power dalam Purchase Agreement tertanggal12 Februari 1994 antara PT Paiton Energy denganTermohon Peninjauan Kembali diatur halhal:Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that such paymentwas made;Halaman 38 dari 55 halaman.

Putusan Nomor 1373/B/PK/PJK/201 7Appendix P Invoicing and Payment Procedures:Broken contract shall have the meaning set forth inSection 7 (c);Reference Banks shall mean, collectively, at leastthree (3) banks designated as such by PLN from time totime (one of which shall at all times be Bank Indonesiaor any successor central bank for the Republic ofIndonesia), subject to approval of Seller, which shall notbe unreasonably withheld, provided that any change inthe designation of a Reference Bank with

It pertains to cases in which the drafting of the instrument may well havebeen assigned to an official, but in which it is drafted by nonofficials in special cases(pursuant to a legal interpretation).

It pertains to cases in which parties makestatements for the purpose of providing each other with a preuve prconstitue(predetermined proof), thus taking a decision on their legal status in advance."Those statements should not result in a legal consequence which the parties are notat liberty to determine. Imperative evidentiary value relates only to that which theinstrument is intended to prove to the other party.

This observation is the basis of the secondparagraph, although in that paragraph equation of the copy with the original islimited to the (complete) copies of authentic instruments which, according to astatutory provision, must be kept and which were issued by an official authorisedto do so.The evidentiary value of copies is equated with that of the original, with twolimitations.

First of all, authentic instruments must be concerned which, according toa statutory provision, must be kept and which were issued by an official authorisedto do so. These could be (among others) the originals of notarial instruments, court20 Art. 3:15a CC.1.

Prejudgment attachment is,of course, possible until that time, which pursuant to Art. 704(1) becomes executoryat the time the entitlement can be enforced and has been served.

dirancang/dibentuk untuk menjadi waterproof footwear, namum dari hasilrancangannya alas kaki tersebut tidak dapat melindungi dari penetrasi air, makaalas kaki tersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air.Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002:The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan: ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat

Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112.13.Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching

,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat

"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.

Jakarta, 1998, Hal. 4454)Bahwa dari situs indonesian taxation (http://indonesiantaxation.blogspot.com/2009/1 1/interpretasiklasifikasiroyaltijasa.html)diperoleh informasi mengenai kriteria perbedaan antara royalti dariknow how dengan imbalan jasa teknik menurut praktikinternasional sebagai berikut :Menurut Michael Krausse kriteria perbedaan antara royalti denganjasa teknik adalah :As a general rule, the transfer of know how involves the provisionof industrial, commercial or scientific information which

On the contrary, a typical contract for the provision oftechnical services, is that in which one of the parties undertakes touse his skills to execute work himself for the other party.

Inotherwords, existing knowhow which is required for performing thework will be for on his own benefit within the framework of theservices provided and he will also accept responsibility for itsresultDari kutipan di atas, secara garis besar dapat diambil kesimpulanbahwa dalam praktiknya, royalti diberikan atas transfer know howHalaman 21 dari 32 halaman Putusan Nomor 1175 B/PK/PJK/2016dari seseorang kepada pihak lain tanpa pihak yang memiliki hakroyalti tersebut harus ikut serta dalam penerapan suatu

Ltd. yang merupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section Location shall be TKP4546,TKP58.5S9,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd. yangmerupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4548,TKP58.559,5 and TKP8667. The Locations are approximately 5 km northof Batam Island. The scope of work Included but not limited to engineering,pmdump surveying, procurement, loud out, transportation and constructionactivities; "Halaman 13 dari 65 halaman.

Pekerjaan ini dinyatakan secara terpisah;bahwa berdasarkan penelitian dan review Tim Peneliti atas fotocopydokumen Subcontract Agreement, pada poin 7.1 dan 7.2 Expensesdinyatakan bahwa:"Contractor will reimburse Subcontractor for any expenses made which aredeemed to be out of the Subcontractor's Scope as defined in clause 2.2. ofthe Subcontract Agreement;""The Reimbursement of expenses shall be at cost 1.e. without anysurcharge, interest or mark up;"bahwa sesuai penelitian atas data dan dokumen yang

Ltd. yang merupakan Main Contract;The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd.; hal ini karena substansi ekonomi pihak'membayar biaya transportasi tersebut adalah pihak kontraktor utama yaitu PT BInternational Indonesia melalui proses reimbursement biaya tersebut.Hal ini diperkuat dengan Klausul poin 7.1 dan 7.2 dari Subcontract Agreement yang meny:bahwa:"Contractor will reimburse Subcontractor for any expenses made which are deemed to be outSubcontractor's Scope as defined in clause 2.2. of the Subcontract Agreement";"The Reimbursement of expenses shall be at cost i.e

Prenhallindo, 2001, hal. 77) (vide BuktiP11) adalah sebagai berikut (kutipan)Akibat dari sSuatu) perbuatan hukum tersebut oleh hukumdianggap tidak ada (hapus), baik sebagian maupunseluruhnya, tanpa memerlukan Keputusan Hakim (keputusanalat perlengkapan Negara yang berwenang) ;26.Bahwa batal demi hukum, yang juga berasal dariistilah Null and Void yang menurut buku Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublishing Co. 1990) (vide Bukti P12) adalah sebagaiberikut (kutipan):That which

binds no one or is incapable of giving therise to any right or obligations under anycircumstances, or that which is of no effect ;Terjemahantidak mengikat terhadap siapapun atau tidak memilikikemampuan untuk memberikan hak atau kewajiban apapunterhadap siapapun dalam situasi apapun, atau tidakmemiliki akibat apapun ;Bahwa dengan pengertian batal demi hukumsebagaimana disebutkan diatas dan dengan telahdinyatakan batal demi hukum berdasarkan Putusan MahkamahAgung RI, maka Peraturan Menteri Keuangan

Pertimbangan PITUN sebagaimana dikutip diatastidak memperhatikan Putusan MA angka 2 ~=~=yangmenyatakan(KUTIPAN)Menyatakan Peraturan Menteri Keuangan No.85/PMK.02/2005 tanggal 11 Oktober 2005 dan PeraturanMenteri Keuangan No. 131/PMK.010/2005 tanggal 23Desember 2005 BATAL DEMI HUKUM.Bahwa batal demi hukum, yang disebut juga denganistilah null and void, menurut Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublish Co., 1990) (vide Bukti P11) = memilikipengertian sebagai berikut(KUTIPAN)That which

binds no one or is incapable of giving therise to any rights or obligations under = any24circumstances, or that which is of no effect.

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagian solHalaman 10 dari 35 halaman Putusan Nomor 537 B/PK/PJK/2016dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki

injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;Halaman 31 dari 35 halaman Putusan Nomor 537 B/PK/PJK/201612.13.14.(6) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

memperpanjang pendaftaranmerek SUPER MARIO BROS" miliknya dan Tergugat mengalinkanpendaftaran merek tersebut, dalam Undang Undang Nomor 15 Tahun2001 tentang Merek belum diatur perlindungan merek untuk barang yangtidak sejenis, akan tetapi Indonesia telah meratifikasi TRIPS Agreementdengan Undang Undang Republik Indonesia Nomor 7 Tahun 1994 yangdi dalamnya terdapat ketentuan tentang pemberlakuan Pasal 6 bis dariKonvensi Paris (1967) yang menentukan bahwa shall apply, mutatismutandis, to goods or services which

are not similar to those in respectof which a rademark is registered, provided that use of that trademark inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademark andprovided that the interests of the owner of the registered trademark arelikely to be damaged by such use ".

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfHalaman 5 dari 32 halaman Putusan Nomor 317/B/PK/PJK/2016Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.Diterjemahkan oleh Penerjemah Resmi Dan

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.11.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002 The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component which maybe made of rubber or plastic diterjemahkan ciri knas alas kaki tahan airadalah kedua bagian sol dan bagian atasnya mampu memberikanperlindungan tahan air terhadap kaki, terbentuk dalam komponen tunggalyang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Perk.No.90/PDT/2016/PT.DKIbetween the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

PULP. 002/2013 dated September 03, 2013between the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas denganini dinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanaKanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

All dispute or controvery or claim arising out of or relating to thisContract, which is not settled after the Parties attempt an amicablenegotiation shall be resolved by final and binding arbitration. The arbitrationshall be held in accordance with the rule of the Singapore InternationalArbitration Centre ("SIAC") and the place of arbitration shall be Singapore.The number of arbitrator shall be 3 (three) to be appointed in accordancewith the rule of SIAC."

harus dipenuhi agar Indonesia dalam hal ini dapatmengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which

Kegiatan usaha dilakukan langsung oleh kantorpusat, dan penghasilan juga diterima langsung oleh kantor pusat;bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkan bahwa "forthe purposes of this convention, the term "permanent establishment"means a fixed place of business in which the business of the enterprise iswholly or partly carried on";bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duakriteria yang harus dipenuhi untuk adanya suatu BUT, yaitu kehadirantetap (fixed place

Putusan Nomor 1515/B/PK/PJK/2017bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak berganda tersebuttegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) the maintenance of a fixed place of business solely for the purpose ofadvertising, for the suppiy of Information, for scientific research or forsimilar activities which have a preparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;(e) pengurusan

Putusan Nomor 1515/B/PK/PJK/20175. bahwa berdasarkan Pasal 5 ayat (2) P38B IndonesiaPerancis,disebutkan bahwa:The term "permanent establishment" shall include especially: (a) aplace of management, (b) a branch, (c) an office, (d) a factory, (e) aworkshop, (f) a farm or plantation, (g) a mine, an oil well, quarry or otherplace of extraction of natural resources, (h)a building site or constructionor assembly project which exists for more than six months";Istilah "badan usaha tetap" terutama meliputi

Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5 yangmenyebutkan:This paragraph lists a number of business activities which aretreated as exceptions to the general definition laid down inparagraph 1 and which are not permanent establishments,even if the activity is carried on through a fixed place ofbusiness. The common feature of these activities is that theyare, in general, preparatory or auxiliary activities;3.6.4.

Royalti, sewa, dan penghasilan lain schubungan dengan penggunaan harta;Bahwa Pasal 7 dan Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian PajakBerganda Indonesia Australia, menyatakan :Pasal 7The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated in that other State.Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise

, andaccording to the law of that State, but the tax so charged shall not exceed: (a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design

KimberlyClark Corporation seeks to develop and support the Sectors inSouth Asia Region by providing Services to each of the Affiliates.Selanjutnya berturutturut pada :11.6.11.7.point 1.1.(8) : "Stewardship Costs" means the cost of activities conductedby KCSAP on behalf of KimberlyClark Corporation"point 4.1 : "KimberlyClark Corporation and KCSAP will agree fromtime to time on which costs are properly categorised asStewardship Costs"Bahwa berdasarkan hal tersebut di atas terbukti dengan sah danmeyakinkan

Bahwa Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian Pajak Berganda IndonesiaAustralia, menyatakan :Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:a in the case of royalties described in subparagraphs 3 (b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments

, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientific equipment;or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary

With PT.MUGIE BALI INDAH on January 2008, which registered by Law FirmYangJae having registered office at 6 HaeDongB/D, 1362014, SeochoDong, SeochoGu, Korea, with registration number No. 2011586, theInvestment (Loan) Contract has been amended repeatedly as containedin Amendment of Investment (Loan) Contract dated October 8, 2012,Second Amendment to the Investment (Loan) Contract dated March 6,2013, and all amendments, replacements, additions, or extensionsthereof, including but not limited to the

First repayment in the amount of US$15,000,000 (fifteen millionUnited States dollars) which has been paid in full by theborrower in accordance with the following:(i) The amount of US$12,000,000 (twelve million UnitedStates dollars) has been paid by the Borrower onNovember 28'", 2011 ;(ii) The amountof US$100,000 (one hundred thousand UnitedStates dollars) has been paid by the Borrower onDecember 12", 2011 5 222 nne rene ee een(iii) The amountof US$500,000 (five hundred thousand UnitedStates dollars

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to NACF will be notified in writingthe borrower to the Lender (First Notification) and theHalaman 17 dari 72, Putusan Nomor : 09/PAILIT/2015/PN. NIAGA.

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to Eugene will be notified in writingthe borrower to the Lender(Second Notification) and thecompletion of such payment shall be conclusivelyevidenced by Transfer Slip.

point VI menetapkan tarif pajak untuk BPT adalah 9%:Whenever an enterprise is situated in one of a State running partly or wholly thebusiness in other State through a permanent establishment situated in thatState, tax can be collected by the other State according to Article 7 paragraph 1,includes an additional tax on profits from that permanent establishment whichshould be paid in that other State, but additional tax which imposed notHalaman 8 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017exceeding

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan Pasal IIbutir VI Ad Article 7 Protocol Tax Treaty Indonesia Belanda (Bukti PK11b) :Whenever an enterprise is situated in one of a State running partly orwholly the business in other State through a permanent establishmentsituated in that State, tax can be collected by the other State according toArticle 7 paragraph 1, includes an additional tax on profits from thatpermanent establishment which should be paid in that other State, butadditional tax which imposed not exceeding

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

Although it would be out of question to list here all the auxiliaryactivities which could properly be brought under the provision .....Perusahaan Pelayaran dan Angkutan Udara, terkadang melibatkan suatutambahan aktivitas yang kurang lebih berhubungan langsung denganpengoperasian kapal laut maupun kapal udara.......Butir (9) Commentary :If an enterprise engaged in Internastional transport undertakes to see to it that,in connetction with such transport, goods are delivered directly to consignee inthe

Such containers frequently are also used inland transport,Profit derived by an enterprise engaged in International transport form the leaseof containers which is supplementary or incidental to its International operation ofships or aircraft fall within the scope of this article ;Dalam perkembangannya, Containerisation / Jasa Kontainer telah merupakanfaktor yang sangat menunjang dalam bidang transportasi dalam jalurInternasional, Jasa Kontainer tersebut kadangkadang juga mencakuptransportasi darat