Putusan Nomor 116/B/PK/PJK/2014aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent estabtishment"Bahwa tagihan atas jasa dari Master Card International

In the event USER desires to use themark in connection wth the program in countries other than those listed onschedule A, such schedule may be amended wth OWNER 's witten consentto include such other countries"Bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkanbahwa Visa tidak mengenakan royalti kepada Pemohon Banding;Bahwa tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua)kategori, yaitu :a.

If such resident carries on business asaforesaids, tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment"Bahwa biaya yang Pemohon Banding catat

royalty tersebut, Pemohon Banding melakukan pembayaranatas pemakaian royalty a quo dengan perhitungan sebagaimana diatur dalam ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) Those

royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(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%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in

management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but by reason of those

conditions, have accrued toone of the enterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly6. bahwa pada paragraf 6.8 Chapter VI OECD Transfer Pricing Guidelinedinyatakan Patents are basically concerned with the production ofgoods.7. bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi Biaya Royalti sebesar Rp2.837.985.658,00 yang dibayarkankepada Ebara Corporation karena eksistensi atas pemakaian

Pemerintah Jepang:Pasal 9:"Where :c. an enterprise of Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either case conditions are made imposed between thetwo entreprises in their commercial or financial relations whichdiffer from those

which would be made between independententerprises, then any profits which would, but by reason ofthose conditions, have accrued to one of the enterprises butby reason of those conditions, have not so accrued, may beincluded in the profits of that enterprise and taxed accordinglyHalaman 16 dari 24 halaman.

Ifsuch resident carries on business as aforesaids,tax may be imposed bythat other Contracting State on the business profits of such resident butonly on so much of such profits as are attributable to the permanentestablishment or are derived from sources wthin such other ContractingState from sales of goods or merchandise of the same kind as those sold,or from other business transactions of the same kinds as those effected,through the permanent establishment;.

In theevent USER desires to use the mark in connection wth the program incountries other than those listed on schedule A, such schedule may beamended wth OWNER's witten consent to include such other countries."Bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkanbahwa Visa tidak mengenakan royalti kepada PT Bank Lippo, Tbk;2. Tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua)kategori, yaitu :a.

Ifsuch resident carries on business as aforesaids, tax may be imposed bythat other Contracting State on the business profits of such resident butonly on so much of such profits as are attributable to the permanentestablishment or are derived from sources wthin such other ContractingState from sales of goods or merchandise of the same kind as those sold,or from other business transactions of the same kinds as those effected,through the permanent establishment;Bahwa biaya yang Pemohon Banding catat

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

berdasarkan BTKI 2012, Pos 59.02 menyebutkan: Kain untuk ban dari benang nilon ataupoliamida lainnya, polyester atau rayon viscose berkekuatan tinggi;bahwa berdasarkan uraian tersebut di atas, dapat disimpulkan bahwa Kain polyester diresapi,dilapisi, ditutupi atau dilaminasi dengan plastik tidak dapat diklasisifikasikan ke dalam Pos 59.03;bahwa berdasarkan Explanatory Notes to The Harmonized System, Heading 39.21 menyatakan:This heading covers plates, sheets, film, foil and strip, of plastics, other than those

It therefore covers only cellular products or those which havebeen reinforced, laminated, supported or similarly combined with other materials;bahwa berdasarkan BTKI 2012 dan berdasarkan identifikasi barang dan sesuai Catatan 2 huruf (a)angka (5) Bab 59 tersebut di atas, Saya berpendapat bahwa Yarn and PVC Laminated (pos 1 s.d.16 dan pos 19 s.d. 22) yang diberitahukan dalam PIB Nomor: 502629 tanggal 12 Desember 2012diklasifikasikan ke dalam Pos tarif 3921.12.00.00;bahwa importasi Pemohon Banding

royalty tersebut, Pemohon Banding melakukan pembayaranatas pemakaian royalty a quo dengan perhitungan sebagaimana diatur dalam ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) Those

royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(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%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in

If the enterprise carries on orhas carried on business as aforesaid, the profits of the enterprise may be taxed inthe other State but only so much of them as is attributable to that permanentestablishment or are derived within such other State from sales of goods ormerchandise of the same kind as those sold or from other business transactions ofthe same kind as those effected, through the permanent establishment."

suchproperty or right as is mentioned in subparagraph (a), any suchequipment as is mentioned in subparagraph (b) or any suchknowledge or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those

property or right as is mentioned insubparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowleage or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:i. motion picture films; oril. films or video tapes for use in connection with television;orili. tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply ofany property or right referred to in this paragraph;Article 12(2):Those

royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.

Putusan Nomor 666/B/PK/PJK/2017Bahwa Majelis tidak mempertahankan koreksi PemohonPeninjauan Kembali berdasarkan pendapat bahwapembayaran royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)Those

kegiatan usahanya;Bahwa sehingga Pemohon Peninjauan Kembaliberpendapat bahwa pada dasarnya pembayaran royaltioleh Termohon Peninjauan Kembali kepada OricaExplosives Technology Pty Ltd dan Orica Australia Pty Ltdadalah terkait dengan pemberian lisensi berupa hak dankewenangan untuk memanfaatkan paten atas knowhow, application software dan pemakaian trademark Orica;Bahwa article 12 ayat (2) dan article 12 ayat (3) huruf aP3B IndonesiaAustralia mengatur sebagai berikut:Article 12 ayat (2):Ayat (2) Those

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

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 permanentestabtishment"Bahwa tagihan atas jasa dari Master Card

In the event USER desires to use the mark inconnection with the program in countries other than those listed on schedule A,Halaman 11 dari 32 halaman. Putusan Nomor 111/ B /PK/PJK/2014such schedule may be amended with OWNER 's written consent to include suchother countries"Bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkanbahwa Visa tidak mengenakan royalti kepada Pemohon Banding;Bahwa tagihan atas jasa dari Visa International dapat dibagi menjadi 2(dua) kategori, yaitu :a.

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 biaya yang Pemohon Banding catat

Memmbang, obahwa peinohon dengan surat Permobonannya terianggal 26 Maret 2613 yanpdeiner ob Ropers Petaaien Neyer Baburaps innpesti 26 Maret 2023 ci Dawei: Nomor2 SSP Plea BPA anon mongupukun permonumun yung pada pokGknys scmugs oortkut Bahwa anak pemohon yang bermama Valentinas Fendra Aditya diiairkan di OKU Timurpads unggai 9022011 schagai Amak LakiLaki dari perkawinan suamiistri Eguatiusbud ireawan dan Lusia itartageaeebeerese tpett rae meerrt cee~ Tm rostiaties Bitcterssth: oer pyerim pieset those

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

In the event USER desires to use the mark inconnection with the program in countries other than those listed on schedule A, such schedule may beamended with OWNER's written consent to include such other countries"bahwa berdasarkan perjanjian tersebut di atas, maka dapat disimpulkan bahwa Visa tidakmengenakan royalti kepada Pemohon Banding;bahwa tagihan atas jasa dari Visa International dapat dibagi menjadi 2 (dua) kategori, yaitu :a.

kaki, tutup kepala,payung, payung panas, tongkat jalan, tongkat duduk, cambuk,pecut dan bagiannya; bulu unggas olahan dan barang dibuatdaripadanya; bunga artifisial; barang dari rambut manusia:Sesuai BTKI 2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut :This heading covers footwear with outer soles and s of rubbe iof hen gsor uppers of rubber or plastics, other than those

Putusan Nomor 465/B/PK/Pjk/2020GENERALWith certain exceptions (see particularly those mentioned at the end of this General ae thisChapter covers, under headings 64.01 to 64.05, various types of footwear etn ees oes)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.For the purposes of this Chapter, the term footwear does not, however, include aeposiie foot orshoe coverings of flimsy material (paper

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 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 greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental

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 attributable to;a) that permanent establishment; orb) sales within that other Contracting State of goods or merchandise of the sameor similar kind as those being sold, or other business activities of the same orsimilar kind as those being carried on through that permanent establishment ifthe sale or the business activities had been made or carried on in that

Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them asis attributable to;c) that permanent establishment; ord) sales within that other Contracting State of goods or merchandise ofthe same or similar kind as those being sold, or other businessactivities of the same or similar kind as those being carried onthrough that permanent establishment if the sale or the businessactivities had been made or carried on in that

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General ad 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.For

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.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.For

The size of the uppers variesvery much between different types of footwear, from those covering the foot an 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 eeyeat external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

Putusan Nomor 508 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General Nive 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.For

Putusan Nomor 508 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.GENERALWith certain exceptions (see particularly those mentioned at the end of this General ~ 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.For

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 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 prestest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or cmamental strips

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), 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.For

Putusan Nomor 4039/B/PK/Pjk/2019GENERALWith 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 oe aya oes)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.For the purposes of this Chapter, the term footwear does not, however, include aes foot orshoe coverings of flimsy material (paper

Putusan Nomor 4039/B/PK/Pjk/2019GENERALWith 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.For the purposes of this Chapter, the term footwear does not, however, include sisposenis foot orshoe coverings of flimsy

The size of the uppers variesvery much between different types of footwear, Fai those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, savisiyIf the upper consists of two or more materials, classification is determined by theconstituent material which has the cat external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips oredging

Putusan Nomor 425/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.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.For

Putusan Nomor 425/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.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 Se he vee oes)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.For the

Putusan Nomor 425/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.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.For

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 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 pees external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

ou 6 8 g = S a & 2 a gl = Fo ecof fe 2 eG mie sh im ai ie ba atea oe am Sow cen & BS & %8 2 6 ie G ss mM Oo 5 3 ; : = Fs ae & foey from tg, sige as a . ia) f those me oe athe hvN 2s eu 2 x he Ee fe ee 3 2 iS Q2 9 ND & o 5 3 & G 2 @ ZB :, 7 S . 5 : FE &eee Ry = 3 > Be a eS ge on be ee (2 2 = S G a = @ 2 ew Bos Sy A 2 5 oO ae cae teEe * 2a Q 8 2 us 5 oS Ss = x w a4fe GR RS : & " 4 OU ot Oo = 5 & Be ee eo ; hee2 24222 ao a2 ao PSB EeEe P @ a Oo 2 So Ee 5 9 & > on) sf cre * Q 6 = 3 & ch 3g g gq @ . .