ICTA, menginformasikan pihak lainnya apabila telah terjadi ciderajanji oleh salah satu pihak, memberikan instruksi, mengambil tindakan, dan jugamenentukan kebijakan apabila diperlukan;Bahwa lebih lanjut, Surat Keterangan Domisili (SKD) Nordea Bank AB (publ)telah Pemohon Banding sampaikan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall

thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Pasal 11 ayat (1)"Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State";Pasal 11 ayat (2)"However, such interest may also be taxed in the Contracting State in which itarises, and according to the laws of that State, but if the recipient is thebeneficial owner of the interest the tax so charged shall

The competent authorities of the ContractingStates shall by mutual agreement settle the mode of application of thislimitation";Pasal 11 ayat (5)"The term "interest" as used in this Article means income from debtclaims ofevery kind, whether or not secured by mortgage, and whether or not carrying aright to participate in the debtor's profits, and in particular, income fromgovernment securities and income from bonds or debentures, includingpremiums and prizes attaching to such securities, bonds or debentures

sebagainya; Selisin kurs atas pinjaman dalam valuta asing (sepanjang selisin kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA disebutkan juga bahwa:Halaman 10 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017"interest shall

Pemohon Banding berdasarkan fee /etter yangmerupakan penetapan biaya atas jasajasa yang diberikan olehHalaman 15 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017Technical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

Sementara itu, berdasarkanketentuan Pasal 7.3 dari HOA, sebagaimana terdapat pada AddendumNomor 3 tertanggal 12 Maret 2015 dari HOA, telah disepakati ketentuansebagai berikut:7.3 All disputes or differences arising out of or in connection with thisAgreement, including any question regarding its existence, validity ortermination or any asserted unlawful act arising out of its execution,delivery or performance shall be referred to and finally resolved byarbitration under the Rules of Arbitration of

the Singaporeinternational Arbitration Centre in effect as of the date of this Agreement,which rules are deemedto be incorporated by reference into this Article 15.The number of arbitrators shall be one.

The place of arbitration shall beSingapore. The language used in the arbitral proceedings shall beEnglish. The award shall be final and binding on the Parties and may berecognized and enforced in any court having jurisdiction Terjemahan resmi:7.3 Seluruh perselisihan atau perbedaan yang timbul dari atausehubungan dengan Perjanjian ini, termasuk pertanyaan mengenaikeberadaan, keabsahan Hal. 8 dari 32 Hal. Putusan Nomor 209/Pdt.G/2017/PN Jkt.

The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.

Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds

, nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.

DELETION COMPENSATION; RUNNING ROYALTY"As consideration for the reduction of income to be received by HMC as a result of permitting HIM to perform the Deletion and Local Manufacturingreferred to in Article 2 hereof, HIM shall pay to MC the followng amounts:5.1. Deletion Compensation 5.1.1.

A Deletion Compensation in the emount of six Million andFive hundred Thousand United States Dollars (US$6,500,000)which shall be paid partially wthin 4 (four) years after thisAgreement is made and entered into;5.1.2 The parties agree that such payment wil be transferred toHMC through Hyundai Corporation, or such other party asdesignated by HMC.5.2 Running RoyaltyRunning Royalty of One Hundred twenty Dollars (US$ 120) shall bepaid by HIM with respect to each and every licensed Vehiclemanufactured

pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall

The third party Invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud

Dalil syar'i dalam Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83, yang kemudian diambil alih sebagai pendapat majelis hakimsebagai berikut:Lgad bis ea aly Gamo Stl Shall qo peut Gam Gall ali aly!

1975 tentang PelaksanaanUndangUndang Nomor 1 Tahun 1974 Tentang Perkawinan, Pasal 116 huruf (f)Kompilasi Hukum Islam dan sesuai pula dengan pendapat Dr.Mushthofa As Him 11 of 20 him.Pts.No.4345/Pdt.G/2015/PA.Bwi16 Jumadil Akhir 1437/24.03.2016SALINANSiba'i, yang tersebut dalam kitab: "Al Maratu bainal Fighi wal Qonun"halaman 110 yang diambil alin menjadi pendapat Majelis Hakim PengadilanAgama Banyuwangi sendiri yang berbunyi sebagai berikut:Anh owe Oe dlls (8 bela 1 Gill 5 GRA) ae aad Y Ada y jl Shall

Pasal 97: Janda atau duda cerai hidup berhak seperdua dari harta bersamasepanjang tidak ditentukan lain dalam perjanjian perkawnan.Menimbang, bahwa harta bersama suamiistri itu tidak terikat atas namasiapapun dari yang bersangkutan maupun masih atas nama orang lain, hal inisesuai dengan maksud Pasal 1 ayat 6 Kompilasi Hukum Islam:st Sueaall ala) Cay pail CJ gS) Galill c1Sill alsai UY) Gtislday 5M gh es 5l Agle Gaeesy cdl Shall gs AS pill gi ely jl dae G4 Shall 4AS pil) SLs (pana: SLall Ida g, Legals

Bahwa Pemohon Peninjauan Kembali (semulaTerbanding) sangat tidak setuju dan keberatanterhadap pertimbangan hukum Majelis HakimPengadilan Pajak tersebut pada angka 1 di atas,dengan dalil dalil hukum sebagai berikut Bahwa Article 1 Persetujuan Antara PemerintahRepublik Indonesia dan Pemerintah Jepang TentangPenghindaran Pajak Berganda dan PencegahanPengelakan Pajak yang berhubungan dengan pajakpajak atas pendapatan menyatakan18"This Agreement shall apply to persons who areresidents of one or both of

Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting State".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu

) Juz II halaman 195196, yang telahdiambil alin sebagai pendapat Majelis Hakim sebagai berikut:S58) WE 95 Cee GlAlly AnlBYl y AULA g Abell aus Ayyalg Shall rau Ailzaal) bail diyCats by igiArtinya: Dan syaratsyarat hadanah itu ada 7 (tujuh): berakal sehat, merdeka,beragama Islam, bijaksana, dapat dipercaya, bertempat tinggal tetap/satutempat kediaman dengan anak yang diasuh, tidak bersuami/belum kawinlagi.

Penggugat dan Tergugatbernama Salsa Amallia, lahir pada tanggal 16 Desember 2013, dikaitkan denganbukti P.2 dan kesaksian kedua orang Saksi yang diajukan oleh Penggugat dipersidangan, sebagaimana tersebut dalam bagian tentang duduk perkara, olehHalaman 16 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simkarenanya berdasarkan pertimbanganpertimbangan tersebut di atas, dan hanyasemata demi kemaslahatan serta untuk mengedepankan prinsip kepentingan terbaikbagi anak (the best interests of the child shall

ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap 1 (satu) orang anak PenggugatHalaman 17 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simdan Tergugat bernama 9M, lahir pada tanggal 16 Desember 2013,sementara dengan perceraian ini antara Penggugat dan Tergugat tidak mungkin lagiakan hidup bersama dalam satu atap sebagai suami istri untuk mengasuh anak aquo, maka demi kemaslahatan anak dan untuk mengedepankan prinsip kepentinganterbaik bagi anak (the best interests of the child shall

yang sah dan tidak ternyata ketidak hadirannya tersebut disebabkanoleh sesuatu alasan yang sah menurut hukum, oleh karenanya harusdinyatakan Termohon tidak hadir dan sesuai dengan Pasal 125 HIR perkara inidapat diperiksa dan diputus tanpa hadirnya Termohon (verstek) dan sesuaipula dengan kaidah hukum Islam yang tercantum dalam kitab Al Anwar Juz IIhalaman 55 yang kemudian diambil alin sebagai pendapat Majelis Hakim yangberbunyi sebagai berikut :Artiny TTR em eb aT ee ee om Le me oe Me ml DL eede shall

Adal ae Welw, il te pA Gla dz eddlc shall Aull yg gel & a jhe og A hao plas) ptememutus gugatan tersebutMenimbang, bahwa permohonan Pemohon pada pokoknya mohonkepada Pengadilan Agama Tulungagung agar diberi izin untuk menjatukantalak satu raj terhadap Termohon dengan alasan Termohon pergimeninggalkan Pemohon dan tidak diketahui tempat tinggalnya sejak bulanJanuari 2013 sampai sekarang tidak ada kabar berita dan tidak diketahuitempat tinggalnya;Menimbang, bahwa Termohon pergi tanpa ijin dan selama

Republic OfSingapore For The Avoidance Of Double Taxation And The Prevention OfFiscal Evasion With Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial owner of the royalties, the tax so charged shall

equipment, or forinformation concerning industrial, commercial or scientific experience.Article 12 paragraph (8)Where, owing to a special relationship betwen the payer and the beneficialowner or between both of them and some other person, the amount of theroyalties paid, having regard to the use, right or information for which theyare paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this article shall

Inthat case, the excess part of the payments shall remain taxable accordingto the laws of each Contracting State, due regard being had to the otherprovisions of this Agreement..

The First Party and the Second Party shall agree that the governinglaw in regards to this matter shall be Japanese law unless othercircumstances arise, and also agree that the court competentjurisdiction shall be Tokyo District Court.The First Party AIM Holding Co., Ltd.Representative Director Shu HiranoThe Second Party Koji Matsumoto3916, Oyamacho, Shibuyaku, TokyoThe Third Party Watabe Matsuo1514301, Jinnan, Shibuyaku, TokyoAbovementioned articles from 1 through 11 are all confirmed andapproved.Mitomo

Pts.No.6224/Pdt.G/2013/PA.Bwi.SALINANes3M cle Gad DU oly HM aba 1 ALM y Ger Vly quill railAG) 5 gels alll (jllaallUNS IAL YI cg ST LAST gh CULS Yi gol a g paalls Aalaall Atay 5) Aeiall aie J shall Jif dallas da 5 5!CHS IV) Saell Saxo (8 Aalbaal) Atay i SB guSVlg Gace Adaill plac!

~ Gala 5 Ugh Sg 8 5GU gh Cll G>UaIL Aad 2 Aa jlJ shall Jah Aallne das jl) Cuils 13) Advi y Ligne US IS AIS jell ada wad ee Ge yg piialls cated gely al Quill os Ailoall diaill aie 2(a) memberikan mut'ah yang layak kepada bekas istrinya, baik berupauang atau benda, kecuali bekas istri tersebut qobladdukhul.(6) memberikan nafkah, maskan dan kiswah kepada bekas istri selamadalam iddah, kecuali bekas istri telah dijatuhi talak bain atau nusyuzdan dalam keadaan tidak hamil.

Pasal 158 huruf (6) Kompilasi Hukum Islam yang redaksinyasebagai berikut:AGNI Leg yl glbaall e 5 5) cle Analy Anibal y guuodll y cpoliill y AiLall aadJ shall aes Aalbaal!

In consideration of the technical and other assistance givenby YAMAHA to YMMI hereunder YMMI shall pay to YAMAHAthe royalty as specified below for the term of this Agreementand even after the expiration there of in case YAMAHAgrants YMMI the right to sell Guitars and Drums in promotionto total amount of Guitars and Drums that YMMI sold to itsbuyers including YAMAHA 2.0% (include tax) of the net salesof Guitars and Drums;2.

Term of Agreement;Article24This Agreement shall continue in full force for five (5) years from 1April, 2004. Thereafter, it shall be automatically extended for oneyear each, unless either party shall give to the other party awritten notice of its intention to terminate this Agreement within atleast three (3) monthprior to the expiration of the term of thisAgreement;e.

berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which are specificallymentioned in Annex A (which Principal shall

The Distributor shall refrain from activelyselling or assisting in selling the Products to the SelectedCustomers mentioned in Annex A."

No. 2353 K/Pdt/201014.15:Disebutkan dengan tegas dalam Pasal 6.1 Distribution AgreementNo. 031/Leg/C/II/05 (Vide Bukti T 3)"(a) The Distributor shall use its best efforts to generate maximumexposure and high profile publicity of the Products in theTerritory to achieve awareness of the Products within theTerritory, subject always to full compliance with the instructionsand directions of the Principal for any publicity campaignundertaken by the Distributor.(6) = The Distributor shall at all times diligently

shall Gpbied Ge GUN alli Dey!

perusahaan yangberdomisili (Tax Resident) di Amerika Serikat;bahwa berdasarkan Tax Treaty (P3B) antara Indonesia dengan Amerika Serikat,Pasal 13 ayat (1, 2 dan 3), menyebutkan :Royalties derived from sources within one of the Contracting States by a resident ofthe other Contracting State may be taxed by both Contracting States;The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the otherContracting State shall

aircraft orcontainers the income from which is exempt from tax by the other Contracting Stateunder Article 9bahwa berdasarkan ketentuan P3B tersebut di atas, pembayaran royalty kepadaperusahaan Warner Brothers Consumer Product Inc., yang berdomisili (TaxResident) di Amerika Serikat terutang PPh Pasal 26 dengan tarif 10%;bahwa berdasarkan Tax Treaty antara Indonesia dengan Singapore, Pasal 5 ayat (2)huruf i dan Pasal 7 ayat (1) menyatakan:Pasal 5 ayat (2) huruf iThe term "permanent establishment" shall

include especially:(i) the furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of an independent statuswithin the meaning of paragraph 7) where the activities continue within a ContractingState for a period or periods aggregating more than 90 days within a twelve monthperiod;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in

project or activitiescontinue for a period of more than 183 days;(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose,but only where activities of that nature continue (for the same or connected project)within the Contracting State for a period or periods aggregating more than 91 dayswithin any continuous period of twelve months;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall

Oleh karenanya pada tanggal 16 November 2009 diantara TERGUGATdan PENGGUGAT telah dibuat Agreement For Sale And Purchase Of Coal No.APBU/0109 tertanggal 16 November 2009 (selanjutnya disebut "Perjanjian")(Bukti P3).Bahwa, pada intinya Perjanjian tersebut mengatur halhal sebagai berikut:1) SPESIFIKASI. sebagaimana diatur dalam Pasal 3 Perjanjian:"The coal sold under this Agreement shall have following shall have thefollowing typical specifications determined by inspection procedures asprovided for

No.397/Pdt.G/2011/PN.Jkt.Sel Moisture (ADB) Ash (ADB) 38% 0,9% Above 0.9% Total Sulphur(ADB) HGI 45Size (Ox 50 90% Minimum MM) 2) KUANTITAS DAN JANGKA WAKTU PENGIRIMAN, sebagaimana diaturdalam Pasal 4 Perjanjian:The Quantity of coal that agreed to be purchased and sold be 3 x 50,000 MT(+/ 10% Vessels Option) of steam coal from November 2009 January 2010.Laycan shall be mutually discussed and agreed."3) CARA PENGIRIMAN, sebagaimana diatur dalam Pasal 11 ayat (1) Perjanjian:The Coal will be delivered

Pemohon Banding tidak setuju dengan pendapat Peneliti yangmenyatakan bahwa alasan Pemohon Banding tidak tepat dan tidak relevankarena seharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara cumber sesuai "article 11 angka 2huruf a P3B yaitu sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia maybe taxed in Indonesia according to the laws of Indonesia, but if the recipientis the beneficial owner of the interest, the tax so charged shall

(Terbanding)berpendapat bahwa alasan Termohon Peninjauan Kembali(Pemohon Banding) tersebut tidak tepat dan tidak relevan karenaseharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara sumber sesuai "article 11angka 2 huruf a" P3B yaitu sebagai berikut:"However, In the case of Indonesia, such interest arising inIndonesia may be taxed in Indonesia according to the laws ofIndonesia, but if the recipient is the beneficial owner of the interest,the tax so charged shall

Bahwa sesuai dengan Pasal 11 ayat 2 huruf a P3B Indonesia Thailand yang menyatakan bahwa "However, In the case ofIndonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if theHalaman 15 dari 26 halaman Putusan Nomor 1218/B/PK/PJK/2017recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount ofthe interest, hal ini dapat dijelaskan bahwa dalam hal diIndonesia, bunga yang berasal dari Indonesia

Bahwa dengan demikian argumentasi Termohon PeninjauanKembali (semula Pemohon Banding) sebagaimana tersebut diatas tidak tepat dan tidak relevan karena seharusnya yangrelevan untuk dilihat adalah ketentuan yang merujuk pada hakpemajakan Negara sumber yaitu sebagai berikut:"However,(a) In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesiaaccording to the laws of Indonesia, but if the recipient is thebeneficial owner of the interest, the tax so charged shall notexceed

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the oor, The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for peels, 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

For the purposes of this Chapter :(a) the terms rubber and plastics include woven fabrics or other textile products with anextemal layer of rubber or peas being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(6) the term Jeather refers to the goods of headings 41.07 and 41,12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal

surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.diketahuidimaksud dengan Waterproof Footwear mempersyaratkan 2 (dua)i.