harusdiklasifikasi pada Pos 64.01.Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01proses semacam itu. 6401.10.00.00Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastik,bagian atasnya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauAlas kaki dilengkapilogam pelindung jariWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which

a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submittedtherein to the same obligations in respect of taxes on income as areresidents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State in which

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

Putusan Nomor 282/B/PK/PJK/2013berupa 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).

The benefits of this Convention shall not apply to income which may, in accordance with the othof the Convention, be taxed in a Contracting State and which is derived from activities the petwhich do not require substantial presence in that State, including:a) such activities involving banking, shipping, financing, insurance or electronic commerce activitb) activities involving headquarter or coordination centre or similar arrangements providing compadministration, financing or other support; orc)

activities which give rise to passive income, such as dividends, interest and royaltiesbahwa Pasal 4 ayat (3) huruf f UU PPh menyatakan bahwa: "Yang tidak termasuk sebagai Objek Pajak adalah:f. dividen atau bagian laba yang diterima atau diperoleh perseroan terbatas sebagai Wajib Pajak dkoperasi, Badan Usaha Milik Negara, atau Badan Usaha Milk Daerah, dari penyertaan modalusaha yang didirikan dan bedempat kedudukan di Indonesia dengan syarat :1) dividen berasal dari cadangan laba yang ditahan; dan2

"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.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as the beneficialomer if; though the formal owner, it has, as a practical matter,very narrow povers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties."14.2.

Yahya HarahapSH , Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya

itu.Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkan AlasKaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi pada Pos64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles and uppers ofdari karet atau dari plastik, bagian atasnya tidak rubber or of plastics, the uppers of which

timbulnya hak dan kewajiban yangmelekat dari perjanjian yang berasal dari kegiatan business profit,yang sudah barang tentu mempunyai yuridiksi dan tunduk padaregulasi konvensi internasional, Keempat, in casu branch profit tax,memiliki keterkaitan hubungan hukum (innerlijkke samenhang) antaraKontrak Bagi Hasil (production sharing contract) dengan P3BIndonesiaInggris sebagaimana yang dimuat dalam Article 10.7 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which

Putusan Nomor 2755/B/PK/Pjk/2018Bagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa :Notwithstanding any other provisions of this Agreement, where acompany which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other State inaccordance with its law, but the additional tax so charged shall notexceed

ofthat Party, provided that that Party has the rights to exploit such waters, seabed and beneath theseabed in accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to flythe flag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which

timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which

amember of a diplomatic or consular mission of one of the twoStates in the other State or in a third State and who is a nationalof the sending State, shall be deemed to be a resident of thesending State if he is submitted therein to the same obligations inrespect of taxes on income as are residents of that State;Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which

orexemption where a resident of a Contracting State, otherwise thanthrough an agency or nominee relationship, simply acts as a conduit foranother person who in fact receives the benefit of the income concerned.For these reasons, the report from the Committee on Fiscal Affairsentitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, it has, asa practical matter, very narrow powers which

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason, berupaprinsip hukum yang dijadikan dasar putusan yang diambil (the principle oflaw which the decision is based), dan putusan yang dijatuhkan merupakankasus yang berhubungan dengan perkembangan hukum (law development),sehingga pada hakekatnya

Bahwa untuk menanggapi di Poin 3.a Memori Banding Pembanding,TerbandingI/dahulu Tergugat I dalam Konvensi/Penggugat dalamRekonvensi dalam penawaran yang diberikannya (offer to purchase)sudah mengakui sebagaimana Pasal 6 dalam "Offer ofPurchasetanggal 12 Mei 2016 yang berbunyi "JZ confirm that I amaware that PT Xclusive Property are acting as agents on behalfof the Owner and that property is sold as seen including allfurniture and accessories which were displayed on 11 May 2016.A list of the Inventory

Bahwa untuk menanggapi di Poin 3.a Memori Banding Pembanding,Terbanding II/dahulu Tergugat II dalam Konvensi/Penggugat dalamRekonvensi dalam penawaran yang diberikannya (offer to purchase)sudah mengakui sebagaimana Pasal 6 dalam "Offer of Purchasetanggal 12 Mei 2016 yang berbunyi "J confirm that I am aware thatPT Xclusive Property are acting as agents on behalf of the Ownerand that property is sold as seen including all furniture andaccessories which were displayed on 11 May 2016.

Bahwa untuk menanggapi di Poin 3.a Memori Banding Pembanding,TerbandingIII/dahulu Tergugat III dalam Konvensi/Penggugat dalamRekonvensi dalam penawaran yang diberikannya (offer to purchase)sudah mengakui sebagaimana Pasal 6 dalam "Offer of Purchasetanggal 12 Mei 2016 yang berbunyi "J confirm that I am aware thatPT Xclusive Property are acting as agents on behalf of the Ownerand that property is sold as seen including all furniture andaccessories which were displayed on 11 May 2016.

Putusan Nomor 1992/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).

Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed. Section 4 of Annex 2Assistance under the SOAG is free from any taxes in Indonesia.

Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to in writing,is the date by which the two Parties estimate that all theactivities necessary to achieve the Objective and Resultswill be completed"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed or

In any event sales. commitments with Affiliates shall be mad2 only at pricesbased on or equivalent to arms length: sales and inaccordance with such terms and conditions at which suchagreement would be made if the parties. had not, beenAttiliates, with due allowance for normal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's length sales"dan sesuai dengan persyaratanpersyaratandan kondisikondisi

Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Paragraph 1.7 OECD

In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length sales and in" accordance with such terms and conditions at which suchagreement would be made if the parties. had not, beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak KaryaThe Company shall sell the Preducts in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms otsale which will maximize

the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the raight, on a basis which is of generalapplicability and mendiscriminatery as ta the Company,to prohibit the sale or export of Minerals or Productsif such sale or export would be cantrary to the international ebligations eT the Government or to Kontrak Karya tidak mengatur masalahmaterialitas dan sesuai

by the Farties, the priceef such Products shall be determined on the basis of 4formula price which is"generally employed in the sale otcemparable products among unrelated parties.

Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events.

Parenth are encouragedto review the agendas, which list home work assignments, testdates, scheduling need such as PE, ensemble and special events.Teachers may request that agendas need to be signed andchecked by parents if the student is consistenly not completinghome work (Junior School, ParenStudent Handbook, tentangAgenda, halaman 8, 2010/2011) Selanjutnya dapat dijelaskan juga bahwa Pembanding V dan VIdalam hal tertentu tidak menggunakan buku agenda karena sayalinat tidak efektif.

Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events. Teachers may request that agendas need to be signedand checked by parents if the student is consistenly not completing homework (Junior School, ParentStudent Handbook, tentang Agenda,halaman 8, 2010/2011);38.Bahwa selanjutnya Judex Facti telah tidak seksama menilai bukti P3,Bukti P8, Bukti P9.

No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3. Freedom to manifest one's religion or beliefs may be subject only tosuch limitations as are prescribed by law and are necessary to protectHalaman 17 dari 31 halaman. Putusan Nomor 50 P/HUM/2014public safety, order, health, or morals or the fundamental rights andfreedoms of others.4.

The States Parties to the present Covenant recognize the right towork, which includes the right of everyone to the opportunity to gainhis living by work which he freely chooses or accepts, and will takeappropriate steps to safeguard this right.2.

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which

memenuhi kriteria dimaksud butir 6.1 di atas,diklasifikasi pada Pos 64.01.harusbahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu.Waterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which