dengan cara semacamitu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol Waterproof footwear with outer solesluar dan bagian atas dari karet and uppers of rubber or of plastics,atau dari plastik, bagian atasnya the uppers of which

Articles collected there which can no longer perform their original purposeare capable of being restored or repaired and are fit only for disposal or recoof part; of raw materials, or for recycling purposes; andj..

Convention on the International Sales ofGoods, the application of which is expressly excluded.(vide Halaman 20 dari Bukti T3A).Teriemahan Tersumpahnva:15.15 Hukum Yang Berlaku. Perjanjian ini akan diaturdanditafsirkan berdasarkan Hukum Negara Bagian Texas, tanpamemberlakukanperaturan tentang pilihan hukum (choiceoflaw) yang mungkinmensyaratkan penerapan Hukum yurisdiksi lainnya.

the parties undertake to submit toarbitration all or any differences which have arisen or which mayarise between them in respect of a defined legal relationship, whethercontractual or not, concerning a subject matter capable of settlementby arbitratio(2) The term agreement in writing shall include an arbitral clause in acontract or an arbitration agreement signed by the parties orcontained in an exchange of letters or telegrams ;(3) 0.Teriemahannva :(1) Masingmasing Negara Peserta Perianiian (in

This Agreement will not be governed by the U.N.Convention on the International Sales of Goods, the application of which isexpressly excluded. (vide Halaman 20 dari Bukti T3A).Teriemahan Tersumpahnva :15.15 Hukum Yang Berlaku. Perianiian ini akan diatur dan ditafsirkanberdasarkan Hukum Negara Bagian Texas, tanpa memberlakukan peraturantentang pilihan hukum(choiceoflaw) yang mungkin mensyaratkanpenerapan Hukum yurisdiksi lainnya.

During the Maintenance Term, Customer will have access toSabre Help Desk twentyfour (24) hours a day, seven (7) days a week forthe Licensed Software and the Hosted Software (hereinafter Software.All calls to the Sabre Help Desk will be coordinated through centralprocessing group at Customer, which group will be responsible for theinitial line of support for the Software.

Sabre may modify, enhance, update, add to,eliminate or replace any personeel or other Sabre resource used to provideServices or any element of its IT systems (and/or change, consolidate, eliminate oradd locations from which it provides Services) from time to time so long as suchaction does not materially impair the Functionality or performance of the Services.(vide Halaman 6 Perjanjian Tanggal 15 Maret 2002; Bukti T3A) TeriemahanTersumpahnva :5.1 Manajemen Sumber Daya.

Putusan Nomor 1597/B/PK/PJK/2017or for similar activities which have a preparatory or auxiliary character forthe enterprise";bahwa dengan kata lain, Pasal 5 ayat (8) P3B IndonesiaPerancismenyatakan bahwa tidak termasuk pengertian BUT, suatu tempatkedudukan tetap yang digunakan hanya untuk iklan, penyediaan informasi,untuk riset sains, atau aktivitas serupa yang bersifat persiapan ataudukungan untuk perusahaan;bahwa hal ini sudah amat sesuai dengan kegiatan yang dilakukan kantorPemohon Banding di

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 1597/B/PK/PJK/2017 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, forscientific research or for similar activities which have apreparatory or auxiliary character, for the enterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;(e) pengurusan suatu tempat usaha tertentu sematamata denganmaksud untuk keperluan reklame, untuk memberikanketeranganketerangan

dari struktur organisasi tersebut terlihat bahwa kantorperwakilan (representative office) CHARABOT SA yang ada diIndonesia tersebut tidak melakukan kegiatan usaha sepertiusaha untuk produksi, usaha penjualan/perdagangan(ekspor/impor) tetapi hanya sekedar kegiatan riset pemasaranprodukproduk Kantor Pusatnya;bahwa berdasarkan Pasal 5 ayat (1) P3B IndonesiaPerancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which

Bahwa hal tersebut juga ditegaskan dalamCommentary OECD Model Tax Convention atasParagraft 4 article 5 yang menyebutkan:This paragraph lists a number of businessactivities which are treated as exceptions to thegeneral definition laid down in paragraph 1 andwhich are not permanent establishments, even ifthe activity is carried on through a fixed place ofbusiness.

Putusan Nomor 1120/B/PK/PJK/201 7tidak dapat melindungi dari penetrasi air, maka alas kaki tersebut tidakdapat diklasifikasikan sebagai alas kaki tahan air; Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec92002;The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to givewaterproofprotection to the foot, are incorporated into a singlecomponent which may be made of rubber or plastic,Diterjemahkan oleh Penerjemah Resmi

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 so chargedshall not exceed 10 per cent of the gross amount of the interest.3.

For these reasons, the report from the Committee onFiscal Affairs entitled "Double Taxation Conventions and the Use ofConduit Companies" concludes that a conduit company cannotnormally be regarded as the beneficial owner if; though the formalowner, it has, as a practical matter, very narrow powers which renderit, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties."15..2 Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax

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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya, perkara yang diputusberdasarkan yurisprudensi berkaitan erat dengan perubahan sosial (sosialchange) dan kondisi ekonomi (economic condition

In any event, however, we do not consider that the Buyers could rely on the statementthat the Vessel was built in 1990 (assuming that it was incorrect, which it was not) sincethey were provided with information showing that the keel was laid in 1975 so that theymust have realised that there was something unusual about the construction of the Vessel.This should have put them on enquiry and in the circumstances, we cannot see how theycan now show that they relied on the statement that the Vessel was

Inany event, however, we do not consider that the Buyers could rely onthe statemen that the Vessel was built in 1990 (assuming that its wasincorrect, which it was not) since they were provided with informationshowingthat the keel was laid in 1975 so that they must haverealised that there was something unsual about the construction ofthe Vessel...

We no longer show the date of build/commisioning from 1977...(4) The Sellers acquired the Vessel in January 2010 at which time there was noissue as to her age, the Sellers understanding her to have been built in 1990.Terjemahan Tersumpah dalam Bahasa Indonesia:Latar Belakang Faktual11.Berdasarkan laporan bukti kontemporer dan saksi, sejauh bahwa mereka hanyamenyangkut pertanyaan dari fakta, faktafakta berikut adalah dasar yang umum atauterbukti menurut pendapat kami: Hal 22 Putusan No. 452/PDT/2019

kutip dari halaman 22 poin41 dan 42 Putusan Arbitrase International Final Marina Bay tertanggal 7 January 2016(Bukti T1), halaman 22 poin 41 dan 42;Bahasa Inggris:on. rest The Sellers are of course entitled to the accured interest in relation tothe 10 % deposit of US$ 130,000 as well as interst on their damageswhich we have awarded ro run from 30 November 2013 (by whichtime the Vessel was delivered under the scrap sale) at the rate of4.5% per annum and pro rata, compounded at threemonthly rests,which

Buyers DefaultShould the Purchase Price not be paid in accordance with Clause 3Hal 30 Putusan No. 452/PDT/2019/PT.DKIthe Sellers have the right to cancel the Agreement in which case thedeposit together with interest earned shall be released to the Sellers.If the deposit does not cover their loss, the Sellers shall be entitled toclaim further compensation for their losses and for all expensesincurred together with interest;Terjemahan Tersumpah dalam Bahasa Indonesia13.

Putusan Nomor 1122/B/PK/PJK/2017solution polymerization of olefinically unsaturated monomersand controls extensive unpatented technical information andknow how for the manufacture, testing and application of saidProducts;Licensor proposes to continue its extensive research anddevelopment work in the said field;Licensess is desirous of using inventions, technical informationand know how of the said kind which are at present available toLicensor;Licensee is also desirous of using future patented andunpatented

results of Licensors research and developmentwork;Licensor is willing to accede to such desires on the part ofLicensee, to the extent which is deemed necessary and which isto be examined from case to case, by transmitting technicalinformation and know how;As consideration for the services rendered by Licensor pursuantto article Il, License shall pay to Licensor a running royalty ofthree percent (3%) of net sales value (as defined hereinafter) ofthe agreement products manufactured and used or sold

sum of US$642,879.37 to the Claimantin respect of its legal and other costs;We order the Respondent to pay the Claimant the sum of US$585,000 beingthe costs of the arbitration including the Tribunals fees and expenses andthe ICC administrative expenses;The Tribunal authorises and grants power of attorney to each of the partiesand to any Indonesian counsel appointed by either party to apply for andundertake registration of the award with the District Court of Central Jakarta,or any other court in which

sum of US$642,879.37 to theClaimant in respect of its legal and other costs;We order the Respondent to pay the Claimant the sum of US$585,000being the costs of the arbitration including the Tribunals fees andexpenses and the ICC administrative expenses;The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either party to applyfor and undertake registration of the award with the District Court ofCentral Jakarta, or any other court in which

Hal inisebagaimana dinyatakan dalam Shareholder Agreement tanggal 9 Juni 2006(bukti P2), sebagai berikut:The company (baca: Mobile 8) intends to conduct Initial Public Offering (asdefined below) which will be conducted prior to Bimantara Limited Offering(as defined below), that will affect the changes of the status of the Companyto become a public company;Yang terjemahannya adalah sebagai berikut:Perseroan (baca: Mobile 8) bermaksud untuk melakukan Penawaran UmumPerdana (sebagaimana yang didefinisikan

So long as the various branchesare part of the same legal entity which has been registered wth theComptroller, no GST is to be charged on those supplies."Terjemahannya:"Karena pengertian biasa dari kata 'memasok' adalah untukmenyediakan atau melayani suatu transaksi yang melibatkan pasokanmenyiratkan bahwa ada dua pihak dalam transaksi tersebut.

No. 136/B/PK/PJK/2007relating to turnover taxes Common system of value added tax:uniform basis of assessment, must be interpreted as meaning that afixed establishment, which is not a legal entity distinct from thecompany of which it forms part, established in another Member Stateand to which the company supplies services, should not be treated as ataxable person by reason of the costs imputed to it in respect of thosesupplies".Terjemahannya :"Pasalpasal 2 (1) dan 9 (1) Petunjuk Dewan Keenam 77/388

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, 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.

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder

Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2).

Cheese and curd ;The products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also

Putusan Nomor 4042/B/PK/Pjk/201964.01 Waterproof Footwear with outer soles and uppers of rubber orof 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;.

jenis (sandal, sepatu, boot,terompah dll) dengan proses pembuatan bagian atasnyadipasang pada sol dan dirakit dengan cara stitching, riveting,nailing, screwing, plugging atau proses semacam itu,diklasifikasikan pada pos 6402;11.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 rubberor ofplastics, the uppers of which

is subjected to the same taxationtreatment as income from shares by the laws of the State of which the companymaking the distribution is a resident.Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:35.e Penghasilan atas kepemilikan saham dari laba (income from sharesparticipating in profits); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yang sama denganpengenaan pajak atas penghasilan dari saham berdasarkan hukum negara tempatperusahaan yang membayar dividen

terdaftar sebagai subjek pajak (incomefrom other corporate rights which is subjected to the same taxation treatment asincome from shares by the laws of the State of which the company making thedistribution is a resident).Oleh karena itu, definisi dividen menurut Pasal 10 (3) Tax Treaty mencakup setiapjenis penghasilan yang perlakuan Pajak Penghasilannya sama dengan penghasilankarena kepemilikan saham dari laba (dividen).

Berikut Pemohon Peninjauan Kembali kutipkan ketentuan dalam TaxTreaty, sehubungan dengan pembayaran dividen, yang terkait dengan istilahBeneficial Owner (Article 10 (1) dan (2) Tax Treaty).Article 10 (1) Tax TreatyDividends paid by a company which is a resident of a Contracting State to aresident of the other Contracting State may be taxed in that other State.Article 10 (1) Tax TreatyHowever, such dividends may also be taxed in the Contracting State of which thecompany paying the dividends is a resident

and according to the laws of that State,but if the recipient is the beneficial owner of the dividends, the tax so charged shallnot exceed:i 15 percent of the gross amount of the dividends if the company paying thedividends engages in an industrial undertaking ;ii 20 percent of the gross amount of the dividends in other cases.This paragraph shall not affect the taxation of the company in respect of the profitsout of which the dividends are paid.Bahwa berdasarkan ketentuan ini, dividen yang dibayar

Itmakes plain that the State of source is not obliged to give up taxing right overdividend income merely because that income was immediately received by resident ofa State with which the State of source had conclude a convention. ....Berdasarkan Commentary tersebut, secara jelas diterangkan bahwa istilah beneficialowner sematamata untuk mengklarifikasi arti kata dibayar ... kepada Wajib Pajak(resident).

Bahwa selanjutnya atas usul PIHAK PERTAMA tersebut makapada tanggal 18 Oktober 2013 PIHAK KEDUA telah menyepakati usulan PIHAKPERTAMA ;That the FIRST PARTY has proposed to the SECOND PARTY to make apayment of all liabilities to the FIRST PARTY of USD. 126.585.50, which will beconducted by the SECOND PARTY to the FIRST PARTY in installments overtwo (2) times and will not be fined by the FIRST PARTY to the SECOND PARTYand in this case the SECOND PARTY was agreed for the FIRST PARTYproposed that mention

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which

bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal

years of field experiencemakes them economical,easy to install and simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the w ater emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated w ater.The Demineralizers are available in PEP vessels which arecorrosion resistant with

is based on many years of field experiencemakes them economical,easy to install and simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the w ater emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated w ater.The Demineralizers are available in PEP vessels which are as

availablein PEP vassels which arecorrosion resistant with multi portvalvesMax flow rate (m2 /h) : 0,36 NAMA SPESIFIKASI DI KONTRAK HASILKOMPONEN PEMERIKSAANSistemPeralatan initidak berfungsisesuaitujuannya, airyang dihasilkanseharusnyamemiliki kualitasyang lebih baikdari air bakuyang diproses.Pemeriksaanmenunujkkanbahwa dayahantar listrik(DHL) dari airyang dihasilkantidak lebih kecildari DHL airbaku.

simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the w ater emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated w ater.The Demineralizers are available in PEP vessels which arecorrosion resistant with Mu ti port Valves.Sub Total Il 3.066.384.400il Cc Pengadaan Bahan

it, the or demineralisedwith only traces of dissolved solidpresent in the treated wateremerging is deionised = or menunujkkandemineralised with only traces of bahwa dayadissolved solid present in the hantar listriktreated water (DHL) dari airThe demineralizers are available yang dihasilkan in PEP vassels which are tidak lebih kecilcorrosion resistant with multi port dari DHL airvalves baku.Max flow rate (m2 /h) : 0,36IV.

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 Slate;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions

Increasing objectivity and ensuring transparency ofthe process may also depend on the extent to which the person reviewingthe process (whether taxpayer or tax administration) has access toinformation regarding the process followed and to the same sources ofdata":Bahwa sebagaimana dijelaskan didalam OECD Guidelines onTransfer Pricing butir 3.36 dan 3.46 tersebut diatas, Terbanding tidakdiperkenankan menggunakan data internal yang dimilikinya kecuali datatersebut dapat diberikan juga kepada Pemohon

The rationale for this filter is that unlistedcompanies could possibly be private companies which are 46,482subsidiaries of publicly listed companies. This wouldpotentially impair the independent status of the companyand hence the arm's length nature of its transactions. * Active/inactive The operational status of the companies AB 308is filtered. Only companies listed as having "active" Halaman 15 dari 63 halaman. Putusan Nomor1795/B/PK/PJK/2016 operating status are selected.

Theselocations are considered as having broadly similar marketconditions to the market which CIPT operates in.17,585 Consolidation code Only companies that reportedannual consolidated group financial statements areselected.

In this process, the functionalprofiles of the companies are analysed in order to selectthe companies which have the closest similarities to thefunctional profiles of CIPT. 11 Halaman 16 dari 63 halaman. Putusan Nomor1795/B/PK/PJK/2016Pencarian pada database OSIRIS untuk produsen peralatan beratmenghasilkan sebelas perusahaan pembanding.

Ensuring transparency of the processmay depend on the extent to which the criteria used to select potentialcomparables are able to be disclosed and the reasons for excluding someof the potential comparables are able to be explained Increasingobjectivity and ensuring transparency of the process may also depend onthe extent to which the person reviewing the process (whether taxpayeror tax administration) has access to information regarding the processfollowed and to the same sources of data;Bahwa hal