Party desires to receive services from The SecondParty as broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service.2) Appointmenta) The First Party hereby appoints The Second Party as broker for TheFirst Party to develope and promote The First Partys business inIndonesia.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 or suppliers,andb) To convey offers or bids of The First Party to costumers or suppliers,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 serve thebest

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 theHalaman 24 dari 42 halaman Putusan Nomor 414/B/PK/PJK/201722.3.22.4.22.0.22.6.absence of such a place of business or fixed establishment, theplace where he has his permanent address of usually

pengiriman sebesar Rp374.722.625, (tiga ratus tujuh puluh empat juta tujuh ratus dua puluh dua ribuenam ratus dua puluh lima rupiah) sesuai dengan Surat Tagihan Invoice No.INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yang diaturdalam Ketentuan Perdagangan Umum (General Trading Conditions) dalam"Section General Condition Clause Nomor 15 and 16 The FIATA Rules forFreight Forwarding Services menyebutkan :15 (i). in no circumstances whatsoever shall

the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation however caused inasum in excess of twice the company own charges in respectof the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding

A sum at the rate of USD 1,000.00per tonne of 1,000 kilos onthe gross weight of the relevant goods, whichever shall be theleast.Terjemahan bahasa Indonesia :15 (i). Dalamsituasi apa pun Perusahaan tidakberkewajiban kepada Pelanggan atau Pemilikatas kehilangan ikutan ataukehilangan pasar oleh sebab apa pun;(ii). Tanpa mengurangi syarat lain apa pun yang tertera disiniataupembelaanpembelaan lain yang mungkin terbukabagi Perusahaan.

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000 kilo bobotkotor barangbarang yang bersangkutan, mana yang palingsedikitKemudian dalam Section 2 The Company As Forwarding AgentClauseNomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner for loss ordamage arising from any noncompliance or miss compliance with thecustomer's or owner's instruction or for any failure to perform whetherwholly or in part their obligation (whether such obligation arise in

Banding tidak menerapkan PPN pada alokasi biaya antaraPSC dan afiliasi berdasarkan fakta bahwa pembayaran tersebut merupakanalokasi biaya pada BUT, dan bukan pembayaran jasa kepada pihak ketiga;Bahwa Poinpoin di atas telah sesuai dengan ketentuan Southeast SumatraPSC Exhibit "C" Accounting Procedure Article III poin 2 sebagai berikut:"General and Administrative Cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeHalaman 5 dari 23 halaman.Putusan Nomor1706/B/PK/PJK/2017Tax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedabove of contractors and subcontractors.

The obligations of Pertaminahereunder shall be deemed to have been complied with by the delivery toCONTRACTOR";Bahwa pasal diatas menyatakan bahwa Kontraktor hanya diwajibkan untukmembayar Pajak Penghasilan badan dan juga Pajak atas laba setelah Pajak,oleh karenanya SKK Migas (d/h BPMigas d/h Pertamina), akan menanggungPajakpajak lain yang dikenakan kepada Kontraktor termasuk diantaranya PPN,Pajak atas pengalihan, impor dan ekspor atas bahan baku (material, peralatandan juga suku cadang/persediaan

plas BMI cur Cy laai shall cura ilplo ax gay Led Wlai Vy dhe Gury mod Ata Jl elybygo yo pat Toy WY JIp oiwl olive yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 4S> Gd Shall ails GilApabila Hakim

Pasal 16 huruf (a), (b) dan (c) dariConvention tersebut menyebutkan :States Parties shall take all appropriate measures to eliminatediscrimination against women in all matters relating to marriageand family relations and in particular shall ensure, on a basis ofequality of men and women:(a) The same right to enter into marriage;(b)The same right freely to choose a spouse and to enter intomarriage only with their free and full consent;Hal. 15 dari 18 hal. Ptsn.

Pasal 13 dari NonExclusive Distributor Agreement tertanggal 7 Oktober 2011("Perjanjian Distributor") menyebutkan :"All disputes arising or in connection with this Agreement shall be exclusivelyand finally settled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by one arbitrator appointed in accordancewith the said Rules. The place of arbitration shall be Singapore."

This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions of this Article 9. Thereupon, this Agreement may be renewablefor a period of twelve (12) months each time subject to agreement by bothparties."

Kemudian, Pasal 5.3 Perjanjian Distribusi juga menyebutkan :"Except as otherwise provided in Article 1.2, the following shall apply: CarlZeiss shall supply Products for sale by Distributor within the Territory tocustomers belonging to the Industry. Notwithstanding the foregoing, in theevent that any third parties should deliver Products into the Territory, theDistributor shall have no claims or rights in connection therewith."

Kami mensomir Penggugatuntuk membuktikan dalihnya.Pada kenyataannya, Perjanjian Distribusi antaraTergugat dan Penggugat telah habis masa berlakunya sejak tanggal 30 September 2012, sebagaimanadiatur dalam Pasal 9.1 Perjanjian Distributor.Pasal 9.1 Perjanjian Distributor menyebutkan :" This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions

Pasal11 Perjanjian Distributor dengan tegas menyatakan bahwa :"The Distributor shall not have any right to assert any claim on the grounds of termination ofthis Agreement."Terjemahannya :"Distributor tidak memiliki hak apapun untuk mengajukan tuntutan apapun dengan dasar pemutusan Perjanjian ini" 73.

Pts.No.3213/Pdt.G/2014/PA Bwi.CUS TY) co AT Lyhl g) Cuts Yi gal bg pels Adland) Atay 5) Antal) aie .J gall JS alles 4a 5 5Cals NA) YY) Sard) dre (8 Aalbadll Atay Sg uSVig CSc Aaaill elhe Gala je Ugh Sy 858K 3 CALM GUaML dallas Aa, 5J shall Jo Allan Aas jl) CuIS 13) Aduead Lise GIS 13) AIS peal!

shall sey Millaall Ap y jl) gall ciey al CaM 3 aL) te Dbl) os 5oPasal 158: Mut'ah wajib diberikan oleh bekas suami dengan syarat:a. belumditetapkan mahar bagi istri ba'daddukhul.b. perceraian itu atas kehendak suami.Menimbang, bahwa berdasarkan ketentuan tersebut di atas Majelisberpendapat dan menetapkan Tergugat harus dibebani membayar mutahberupa uang sejumlah Rp1,000,000.00 (satu juta rupiah) dan harus dibayarsesaat setelah ikrar talak dilaksanakan di depan sidang Pengadilan AgamaBanyuwangi;Menimbang

Berikut adalah kutipan dari ketentuan Pasal 25 Ayat (1)TRIPs.Pasal 25 Ayat (1) Perjanjian TRIPs :"Members shall provide for the protection of independently createdindustrial designs that are new or orginal. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Wembersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.

Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi : HONDAGIKEN KOGYO KABUSHIKI KAISHA tersebut; Membatalkan putusan Pengadilan Niaga pada Pengadilan NegeriSurabaya No. 05/HAKI/2004/PN.NIAGA.SBY. tanggal 23 Februari 2005;MENGADILI

Members shall be free todetermine the appropriate method of implementing the provisions ofthis agreement within their own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti kKetentuanketentuan pada Perjanjian ini.13.Negara anggota dapat, namun tidak wajib, mengimplementasikan padahukum negara mereka perlindungan yang lebih luas daripada yangdisyaratkan dalam Perjanjian ini, dengan ketentuan perlindungan tersebuttidak bertentangan dengan ketentuanketentuan pada Perjanjian

Terkait dengan desain industri, minimal Negara anggotamemberikan perlindungan desain industri sebagaimana tertuang dalam Pasal25 ayat 1, kalimat pertama dinyatakan member shall provide for protection ofindependently created industrial designs that are new or originalSedangkan dalam kalimat berikutnya dalam Pasal 25 TRIPs dinyatakan bahwamember may provide that designs are not new or orginal if they do notsignificantly differ from known designs or combination features.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner ofthe interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.;3.

Notwthstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch 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 of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment..5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.5. Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26Halaman 19 dari 39 halaman.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8.2.

sangat besarHalaman 17 dari 53 Halaman Putusan No.173/Pdt.G/2017/PN Yykbagi Penggugat Rekonpensi/ Tergugat Konpensi, Karena menjadikanProyek Pembangunan Malioboro Heritage menjadi Terhambat, terlebihlagi Penggugat Rekonpensi/ Tergugat Konpensi tidak dapatmenjual/mengalinkan kepada pihak lain atas 60 Kondotel yang sudahdipesan oleh Tergugat Rekonpensi/PenggugatKonpensi ;Bahwa didalam Marketing Agreement tertanggal 30 Januari 2015, PartIll, 12 TERM di nyatakan :The Commencement date of theAppointment shall

be the effective date ofThis Agreement which shall continue in Full Force and effect to sell the 60units for nine (9) Months unless otherwise terminated under Article 16 ofthis Agreement.

Under the condition of that this Agreement is fully validsince the Commencement date till 31th Oktober 2015 wthout earlyTermination of this Agreement the Agent shall compensate thePrincipal 200,000 USD as the penalty of late sales , if there is unpaidpayment from the purchaser to the principal, since 1st november 2015.The period between the effective date and the date of termination of thisAgreement Shall be the validity period.

At any time prior to the terminationof this agreement the principal shall in its discretion renew or extend theappointment of the Agent in accordance with the term and condition ofthis agreement. ;(Tanggal Permulaan penunjukkan akan menjadi tanggal efektif Perjanjianini, yang akan tetap Berlaku sepenuhnya dan mengikat untuk menjual 60( Enam Puluh) Unit selama 9 (sembilan) bulan kecuali jika diakhiriberdasarkan Pasal 16 dari Perjanjian ini.

Agabi/a kurangsatv di antarasyarafvanatuiuhtersebut,makagugur/Bhhak had/anahbayisiMu;Bahwamenuruthadits Nabi dari Abdullah bin 'Amr yang diriwavatkanoleh Ahmad, Abu Daud, Baihaqi dan disahkan oleh Hakimmenyatakansebagaiberikut :og at) 4 elias At ot gelyn Al ig yam y cle y al giles CAS fia coil ob alt J guy Ly ONS ai pal Gt pas cys abl ase cylsgl gif g dente Sl paSi al Le de Gal Coif Mab cgi Ae fey AD dole g Shall 5 dealtArtinya :Sesungguhnyaswranqpwempuanberkatakepada Nabi:weYaRasu/ A//ah sesunggghnyaanaksayainiperutsaya

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewed periodically by PERTAMINA and theCONTRACTOR."

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Putusan Nomor 13/B/PK/PJK/20173.9.of the same kinds as those effected, through the permanentestablishment;Pasal 8 ayat (8):In the determination of the business profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are reasonably connected with such profits,including executive and general administrative expenses,whether incurred in the Contracting State in which thepermanent establishment is situated or elsewhere.

However,no such deduction shall be allowed in respect of amounts, ifany, paid (otherwise than towards reimbursement of actualexpenses) by the permanent establishment to the head officeof the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the useof patents or other rights, or by way of commission forspecific services performed or for management, or by way ofinterest on moneys lent to the permanent establishment.Likewise, no account shall be

Singapura berkaitan dengan pengurusanboard dan lodging karyawan Termohon Peninjauan Kembali(semula Pemohon Banding) di Singapura, pengurusanground handling pesawat di Singapura merupakanpenghasilan bagi pihak luar negeri yaitu Chevron OverseasServices Limited sehingga harus dipotong PPh Pasal 26;3.13.Bahwaterkait Overhead Allocation General andAdministrative cost, other than direct charges, allocable tothis operation should be determined by a detailed study, andthe method determined by such study shall

IF ANY DISPUTE OR DIFFERENCE ARISESin connection with thisAddendum II, the transactions contemplated by it, its validity or termination (aDispute) the Parties shall settle the Dispute within 14 days of a writtenrequest from one party to the other Parties, to meet in a good faith effort toresolve the Dispute.

LFTHE DISPUTE IS NOT RESOLVED AT THATMEETING IT SHALL BE REFERRED TO AND FINALLY RESOLVED BY Halaman 7 dari 36 Putusan Perdata Gugatan Nomor 22/Pdt.G/2013/PN.MtwARBITRATION IN JAKARTA, INDONESIA IN ACCORDANCE WITH THEARBITRATION RULES OF THE BADAN ARBITRASE NASIONALINDONESIA (BANT) for the time being in force, which rules are deemed to be incorporated by reference in this clause. The tribunal shall consist of threearbitrators.

The language of the arbitration shall bein EnglishTerjemahan:11, APABILA TERJADI PERSELISIHAN ATAU PERBEDAAN DALAMBENTUK APAPUN YANG TIMBUL akibat Addendum II ini, transaksiberdasarkan Perjanjian ini keabsahannya atau pengakhirannya(Perselisihan), Para Pihak akan menyelesaikan perselisihan, dalam waktut14 hari sejak permintaan tertulis dari salah satu pihak kepada pihak lainnyauntuk bertemu dan menyelesaikan perselisihan dengan upaya yang beritikadbatik untuk menyelesaikan Perselisihan tersebut.

Putusan Nomor 1714/B/PK/PJK/201 7kehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (8) 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 have a preparatory or auxiliary character forthe enterprise";Bahwa dengan

The term "permanent establishment" shall imeludeespecially:bo. stilah tempat usaha tetap" terutama melipudi (a)a) deemed to include:the use of facilities solely for the purpose ofstorage or display af goods ar merchandisebelonging to the enterprise;tie maintenance of a sfock af goods ormerchandise belonging to the enterprise solelyJor the purpose of storage or display;or auxiliary character, for the enterprise.

The term permanent establishment" shall mot be 3. istilah tempat usaha tefap" tidak akan dianggapmueliputi (a)@)penggunaan jfasilitasfasilitas semafamaftadengan maksud untuk pemyimpanan ataumemamerkan barangbarang atau barangdagangan fepunyvaan perusaliaan,pengurusan suatu persediaan barangbarangatau barang dagangan kepunyaan perusahaansemnatamata dengan mahsud untuk penny impart(c) the maintenance of a stock of goods or zmerchandise belonging to the enterprise solely a aor the purpose a, rocessing

Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan :The term"permanent establishment" shall not be deemed to include:(e)the maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientificresearch or forsimilaractivities whichhaveapreparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;Halaman 18 dari 51 halaman.

Putusan Nomor 1714/B/PK/PJK/201 7usaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa :The term "permanent establishment" shall include especially :(a) a place of management, (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, anoil well, quarry or other place of extraction of natural resources,(h)a building site or construction

Hal tersebut sebagaimanadiatur dalam ketentuan Klausula 5 ayat (2) Bill of Lading (BIL), yangmenyatakan:For the purposes and subject to the provisions of this Bill ofLading, the Carrier shall be responsible for the act and ommisionsof any person of whose services he makes use for theperformance of the Contract evidenced by this Bill of Lading, ...Hal 9 Putusan No. 719/PDT/2020/PT.DKI(Untuk tujuan dan berkenaan pada ketentuanketentuan dalam Billof Lading ini, Pengangkut bertanggung jawab atas tindakan

untukpelaksanaan Kontrak yang dibuktikan dengan Bill of Lading ini, ...)Ketentuan tersebut di atas, diperkuat pula dengan ketentuan Klausula14 ayat (1) Bill of Lading (B/L), yang menyatakan:Any person or vessel whatsoever, including but not limited to, theCarriers servants or agents, any independent contractor or hisservants or agents, and all others by whom the whole or any partof the contract evidenced by this Bill of Lading, whether directly orondirectly, is procured, performed or undertaken, shall

have thebenefit of all provisions in this Bill of Lading benefiting the Carrieras if such provisions were expressly for his benefit and in enteringinto this contract the Carrier to extent of these provisions, does sonot only on his own behalf but also as agent or trustee for suchpersons and vessels and such persons and vessels shall to thisextent be or be deemed to parties to this contract.

ISSUANCE OF THIS BILL OF LADING(3) When issued on a Port to Port Basis, the responsibilityof the Carrier is limited to that part of the Carriage from andduring loading onto the vessel up to and during dischargefrom the vessel and the Carrier shall not be liable for anyloss or damage whatsoever in respect of the Goods or forany other matter arising during any other part of theCarriage even though charges for the whole Carriage havebeen charged by the Carrier...(3) = Ketika dikeluarkan atas dasar dari

EXTENT OF LIABILITY(2) The Carrier shall, however, be relieved of liability forany loss or damage if such loss or damage was caused by(a) an act or omission of the Merchant, or personother than the Carrier acting on behalf of the Merchantor from whom the Carrier took the Goods in charge;(2) Namun, Pengangkut harus dibebaskan dari tanggungJawab atas kehilangan atau kerusakan jika kehilangan ataukerusakan tersebut disebabkan olehHal 25 Putusan No. 719/PDT/2020/PT.DKI(a) suatu tindakan atau kelalaian

yangmerupakan Active/Bussines Income bagi Grundfos Pumps Pte Ltd, Singapore, sedangkanpengeluaran terkait nilai sebesar Rp8.428.031.342,00 dapat diyakini merupakanpengeluaran terkait pelaksanaan Licence Agreement Fee (Royalty) dan ManagementService Fee yang dibayarkan ke Grundfos Management Denmark yang merupakan PassiveIncome;bahwa Pasal 7 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara RepublikIndonesia dengan Singapura, menyatakan : The profits of an enterprise of a ContractingState shall

signifikan antara tandatangan yang tertera pada Form E dengan specimen yang berwenang, sehinggakeabsahan dokumen Form E diragukan dan atas importasi PIB Nomor 189954tanggal 25/05/2011 ditetapkan berdasarkan tarif yang berlaku umum;bahwa penelitian terhadap uraian masalah dan dokumen pelengkap adalahsebagai berikut:a) Berdasarkan Rule 6 Attachment A Operational Certification Procedure (OCP)Anex 3 attachment A ditegaskan bahwa"Rule 6The Government authorities designated to issue the Certificate of Origin shall

tidak pernahmelarang Tergugat Rekonvensi untuk datang menjenguk anakanak tersebut,sebagaimana tersebut dalam bagian tentang duduk perkara, sedangkan syaratsyarat hadanahtelah tegak dan terpenuhi dalam diri Penggugat Rekonvensi,oleh karenanya berdasarkan pertimbanganpertimbangan tersebut di atas,maka Majelis Hakim berpendapat hanya semata demi kemaslahatan,kenyamanan batin, dan kebaikan masa depan anak,serta untukmengedepankan prinsip kepentingan terbaik bagi anak (the best interests of thechild shall

dan Tergugat Rekonvensi bernama Maulia NatasyaPutri binti Eko Margiyanto, lahir pada tanggal 15 Juni 2000, danSalsabilaMutiara Ramadhani binti Eko Margiyanto, lahir pada tanggal 28 Oktober 2005,sementara dengan perceraian ini antara Penggugat Rekonvensi dan TergugatRekonvensi tidak mungkin lagi akan hidup bersama dalam satu atap sebagaisuami istri untuk mengasuh anakanaka quo, maka demi kemaslahatan anakdan untuk mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authonties thereof; orHalaman 18 dari 40 halaman.

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a pernod of more than 2 years or Is paid inconnection with the sale on credit of any industnal, commercial orscientific equipment;5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4,5. Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan Pengadilan PajakNomor Put.40129/PP/M.XIV/13/2012 tanggal 19 September 2012 dapatdiketahui:5.1.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),Halaman 23 dari 40 halaman. Putusan Nomor 669/B/PK/PJK/20137. 2.

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

Putusan Nomor 97/B PK/PJK/2015"General and administrative costs, other than direct charges,allocable to this operation should be determined by a detailed study,and the method determined by such study shall be applied each yearconsistently.

The method selected must be approved byPERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';"The Last sentence of Article 3.3 of Exibit D the PSC is amended tobe: "The Direct and indirect costs incurred by PHE OGANKOMERING as Operator and TALISMAN in so providing assistanceto Operator shall be charged to the Joint Account and sahall beIncluded in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5Juni Tahun 1981, antara lain dinyatakan:"berdasarkan