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.

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

consent shall not be unreasonablywithheld;have the right to sell, assign, transfer, convey, or otherwise disposeof all of its rights and interests under this Contract undividedly toparties other than Affiliated Companies with the prior writtenconsent of Pertamina and the Government of the Republic ofIndonesia, which consent shall not be unreasonably withheld;have the right of ingress to and egress from the Contract Area andto and from facilities wherever located, at all times;have the right to use

Contractoragrees to sell and deliver to Pertamina a portion of the share of theCrude Oil to which it is entitled to pursuant to subsection 1.3 and3.1 of Section VI calculated for each Year as follows:i. multiply the total quantity of Crude Oil produced from theContract Area by a fraction the numerator of which is thetotal quantity of Crude Oil to be supplied and thedenominator is the entire Indonesian production of Crude Oilof all petroleum companies;ii. compute twentyfive percent (25%) of the total

Contractoragrees to sell and deliver to Pertamina a portion of the share of theCrude Oil to which it is entitled to pursuant to subsection 1.3 and3.1 of Section VI calculated for each Year as follows:Iiil.multiply the total quantity of Crude Oil produced from theContract Area by a fraction the numerator of which is thetotal quantity of Crude Oil to be supplied and thedenominator is the entire Indonesian production of Crude Oilof all petroleum companies;compute twentyfive percent (25%) of the total

Be responsible for the preparation and execution of the WorkProgram, which shall be implemented in a workmanlikemanner and buy appronate scientific methods....(Dengan terjemahan resmi)Kontraktor harus:a. Membayar di muka semua dana yang diperlukan danpembelian atau sewa semua material, peralatan danpersediaan yang perlu dibeli atau disewa dalam Valuta Asingsesuai dengan Program Kerja :d.

Be responsible for the preparation and execution of the Work Program,which shall be implemented in a workmanlike manner and buyappronate scientific methods...(Dengan terjemahan resmi)Kontraktor harus:a. Membayar dimuka semua dana yang diperlukan dan pembelian atausewa semua material, peralatan dan persediaan yang perlu dibeli ataudisewa dalam Valuta Asing sesuai dengan Program Kerja ;c.

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

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 ;Hal 7 dari 11 hal Put.

Inexceptional cases where the Certificate of Origin (Form E) has not been issued by thetime of shipment or no later than three (3) days from the date of shipment, at the requestof the exporter, the Certificate of Origin (Form E) shall be issued retroactively inaccordance with the domestic laws, regulations and administrative rules of the exportingParty within twelve (12) months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.bahwa Revised Operational

Any dispute, claim or difference arising out of or in connection with thisAgreement (hereinafter referred to as the Dispute) which cannot besettled amicably at the operations level shall be resolved in accordancewith the following steps:a. Both Parties shall nominate one or more officers to initiate negotiationsessions to settle such Dispute amicably within ten (10) calendardays following the commencement of the negotiation, and report tothe Steering Committee accordingly.b.

Any dispute, claim or difference arising out ofor in connection with this Amendment 1 (hereinafter referred to as theDispute) which cannot be settled amicably at the operations level shall beresolved as follows. Both parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

Any dispute, claim or difference arising out ofor in connection with this Amendment 2 (hereinafter referred to as theDispute) which cannot be settled amicably at the operation level shall beresolved as follows. Both Parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofSingapore, and that such proceedings have been brought in a nonconvenient forum.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofHal 34 dari 64 hal Putusan Nomor 153/Pdt.SusPKPU/2019/PN.Niaga Jkt.PstSingapore, and that such proceedings have been brought in a nonconvenient forum.

, sebagai konvensiinternasional yang telah diratifikasi oleh Negara Republik Indonesiaberdasarkan Keputusan Presiden Nomor 24 Tahun 1979 yang telahdiubah dengan Keputusan Presiden Nomor 15 Tahun 1997 yangmerupakan salah satu dari dasar pembentukan UU Merek, yangmenyebutkan bahwa :Trademarks covered by this Article may be neither denied registrationnor invalidated except in the following cases:ee ;2. when they are devoid of any distinctive character, or consistexclusively of signs or indications which

Keduahal ini sebagaimanadapat dibuktikan darihalaman 8 ResearchLai Ah Eng dan situsresmi KillineyKopitiam (http://www.killineykopitiam.com/coprofile.html), yangmenyatakan bahwa :Halaman 8 Research Lai Ah Eng :As such, the late 1920s to the 1950s became a period ofgrowth and thrive during which the Hainanese graduallycarved out and consolidated their distinc kopitiambusiness niche (Lee 2009: 1415).

While many, both old andnew, are found in the city, the majority are scattered in thetown and neighbouring centres of all public housingestates in which nearly 85 per cent of Singaporespopulation luve.

Singapura)(selanjutnya disebut /P Office Singapore) dalamkeputusannya pada perkara antara Pacific Rim IndustriesInc. melawan Valention Globe B.V. (2008) SGIPOS 6(selanjutnya disebut KOPITIAM Case), sebagaimana dapatdiperoleh dari situs resmi /P Office Singapore (http://www.ipos.gov.sg/Portals/0/HMG/GDs/2008%20SGIPOS%208.pdf) yang menyatakan bahwa:Poin 36 KOPITIAM Case:The Singapore Tourism Board (STB) recognises thatlanguage is living and constantly evolving in a multiracialcountry like Singapore which

The STB has helpedinitiate a website on which a dictionary known as aSinglish dictionary lusts local portmanteau words suchas kopitiam. Kopitiam is an acknowledged localportmanteau word commonly used to describe an eatingplace which has drinks stall that serves beverages as wellas other stalls which serves food.

From theperspective of the transferor, the arms length principle wouldexamine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to pay sucha price, depending on the value and usefulness of the intangibleproperty to the transferee in its business.

Putusan Nomor 1204/B/PK/PJK/2015performed the activity inhouse for itself.lf the activity is not onefor which the independententerprise would have been willing topay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.6.2.

Putusan Nomor 1204/B/PK/PJK/2015atas expected benefits from the intangible property (possiblydetermined through a net present value calculation), anylimitations on the geographic area in which rights may beexercised; export restrictions on goods produced by virtue ofany rights transferred; the exclusive or nonexclusivecharacter of any rights transferred; the capital investment (toconstruct new plants or to buy special machines), the startupexpenses and the development work required in the market;

Fromthe perspective of the transferor, the arms length principlewould examine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to paysuch a price, depending on the value and usefulness of theintangible property to the transferee in its business.

This can be determinedby considering whether an independent enterprise incomparable circumstances would have been willing to pay forthe activity if performed for it by an independent enterprise orwould have performed the activity inhouse for itself.lf theactivity is not one for which the independententerprise wouldhave been willing to pay or perform for itself, the activityordinarily should not be considered as an intragroup serviceunder the arms length principle,6.6.

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku TarifKepabeanan Indonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastikbagian atas nya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu;Waterproof footwear with outersoles and uppers of rubber of ofplastics, the uppers of which areneither fixed to the sole noraseembled by stitching, riveting,nailing, screwing

unggas olahan dan barang dibuat daripadanya; bungaartifisial; barang dari rambut manusia;Sesuai BTKI 2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Bahwa dalam BTKI 2017 pos tarif 6401.99.90 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles anddari karet atau dari plastik, bagian atasnya tidak uppers of rubber or of plastics, the uppers ofdipasang pada sol dan tidak dirakit dengan cara which

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubberor of plastics, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

Bahwa pengertian Waterproof dari negara Canada yaitu CustomsTariff Schedule Canada dapat dilihat dari beberapa literatur danstruktur klasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19

Putusan Nomor 511/B/PK/PJK/2016The 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 karetatau plastik.Berdasarkan fakta, uraian

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 XII 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;(6) 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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 31 dari 34 halaman.

(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, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon Peninjauan Kembali) dapat masuk pos 64.02, karena pada bab64

It compared the levels with thestandards for other nations in the Association of Southeast AsianNations, which define arsenic pollutions as 50 to 300 parts permillion.

In particular, it disputes aNovember government report, which forms the basis of the civilsuit ,that said mercury and arsenic had entered the food chainfrom some five million tons of mine waste deposited in the bayover several years.

A graduate of the Medical School of SamRatulangi University, which is also subsidized by Newmont, Dr.Rotty said in an interview here that she felt no need to warn thecommunity about the government report, issued by theEnvironment Ministry, which found elevated levels of arsenic andmercury in the fish from the bay. There is no information from theMinistry of Health that fish have high arsenic she said.

Theaccord does not directly address the question of pollution andPutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 4423.does not state whether the companys mine, which deposited minewaste through a pipe into equatorial waters, polluted the bay.

A graduate of the Medical School of Sam RatulangiUniversity, which is also subsidized by Newmont, Dr. Rotty said in aninterview here that she felt no need to warn the community about thegovernment report, issued by the Environment Ministry, which foundelevated levels of arsenic and mercury in the fish from the bay.Putusan No.408/Pdt.G/2007/PN .Jkt.Pst. 206(x)127.There is no information from the Ministry of Health that the fish havehigh arsenic, she said.

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.

IndonesiaNomor 14 Tahun 2002 tentang Pengadilan Pajak, menyatakan: "KeyakinanHakim didasarkan pada penilaian pembuktian dan sesuai dengan peraturanperundangundangan perpajakan,;Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State;Ayat (2), "However, such interest may also be taxed in the State in which

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.3.

Commentary on Article 11 Paragraph 9.. the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediately received by a resident of a State with which theState of source had concluded a convention.

For these reasons, the report fromthe Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludesthat a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administratoracting on account of the interested parties.c.

YahyaHarahap SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya

dilakukanoleh Terbanding dengan alasanalasan sebagai berikut:e Dasar hukum yang digunakan oleh Peneliti yakni Pasal 12 ayat (3)huruf b dan d dari Persetujuan Penghindaran Pajak Berganda("P3B") antara Indonesia dan Australia adalah salah dan tidaksesuai dengan fakta yang ada;Di bawah ini adalah kutipan dari Pasal 12 ayat (3) huruf b dan ddari P3B antara Indonesia dan Australia:The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which

maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storageor display; or(c) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which

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

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 thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State;2.

However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan

Nomor 689/B/PK/PJK/2017The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid;4.

The term "dividends" as used in this Article means income fromshares or other rights, not being debtclaims, participating in profits,as well as income from other corporate rights which is subject to thesame taxation treatment as income from shares by the laws of theState of which the company making the distribution is a resident;UU Pengadilan Pajak, mengatur halhal sebagai berikut :Pasal 78Putusan Pengadilan Pajak diambil berdasarkan hasil penilaianpembuktian, dan berdasarkan peraturan perundangundanganperpajakan

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

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which arenot Permanent Establishments, even if the activity is carried on through afixed place of business. The common feature of these activities is that theyare, in general, prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.

It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.

Putusan Nomor 1518/B/PK/PJK/20172. 4.pajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut;OECD MODEL 2008:Pasal 5 ayat (1):For the purposes of this Convention, the term PermanentEstablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Car ONPlace of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other

Putusan Nomor 780/B/PK/PJK/2012menyatakan bahwa: The financial statements which are presented is USDollars, have been prepared on the accrual basis, except for the statements ofcash flows which are presented on a cash basis;Bahwa dengan demikian berdasarkan data dan fakta yang ada, mengingatbahwa sistem pembukuan yang dianut Pemohon Banding adalah accrual basis,maka atas biaya bunga kepada Nissho Iwai Corporation untuk Tahun 2005sebesar US$ 6,608,121.75 atau sebesar Rp 55.206.350.507,00 yang telahdibebankan

Bahwa terkait dengan pendapat Majelis Hakim sebagaimana dimuat padahalaman 30 alinea ke10 dan halaman 31 alinea ke6 tersebut di atas,maka Pemohon Peninjauan Kembali (Semula Terbanding) menyatakansangat keberatan dengan pendapat Majelis Hakim dengan alasan sebagaiberikut:a.Kami berpendapat bahwa article 11 (2) P3B antara Pemerintah RI danPemerintah Jepang berbunyi, However, such interest may also betaxed in the Contracting State in which it arises, and according to thelaws of that Contracting State

memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat 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 : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

(e) Thongtype sandals in which the thongs are attached to the soleby plugs 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 Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02/karena pada bab 64/pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi