EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from 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).

Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Belanda sebagaimana yang dimuat dalam Article 10.8 yang menyatakanbahwa :Notwithstanding any other provisions of this Agreement, wherea company 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

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well as verysmall quantities of antioxidants or vitamins not normany found in the product.Certain of these products may also contain small quantities chemicals (e.g.

Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifilkasikan HS1901.10.29.00

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.

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.

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

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.

It therefore covers only cellular products or those which havebeen reinforced, laminated, supported or similarly combined with other materials;bahwa berdasarkan BTKI 2012 dan berdasarkan identifikasi barang dan sesuai Catatan 2 huruf (a)angka (5) Bab 59 tersebut di atas, Saya berpendapat bahwa Yarn and PVC Laminated (pos 1 s.d.16 dan pos 19 s.d. 22) yang diberitahukan dalam PIB Nomor: 502629 tanggal 12 Desember 2012diklasifikasikan ke dalam Pos tarif 3921.12.00.00;bahwa importasi Pemohon Banding

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

timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barang tentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan Nubunganhukum (innerlijke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B IndonesiaBelanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Not with standingany other provisions of this Agreement, where a company which

andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan Republik Sosialis Vietnam(ASEAN means the Association of Southeast Asian Nations, which

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

Pasal VI New York Convention 1958;Lebih jelasnya, Pasal V ayat 1 huruf e New York Convention 1958 berbunyisebagai berikut:(e).The award has not yet become binding on the parties, or has been set asideor suspended by a competent authority of the contry in which, or under thelaw of which, that award was made";Terjemahan:(e).Putusan belum mengikat para pihak, atau dibatalkan maupun ditangguhkanoleh badan yang berwenang di Negara mana, atau berdasarkan hukum mana,putusan tersebut dibuat";Pasal VI New

York Convention 1958 berbunyi sebagai berikut:"If an application for the setting aside or suspension of the award has beenmade in a competent authority referred to in article (V (1) (e) the authoritybefore which the award is sought to be relied upon may, if it considers itproper, adjourn the decision on the enforcement of the award and may also,on the application of the party claiming enforcement of the award, otherparty to give suitable security";Terjemahan:"Jika suatu permohonan untuk pembatalan

Bahwa Pasal V ayat (1) e Konvensi New York 1958 (Convention on theRecognition and Enforcement of Foreign Arbitral Awards) yang disahkandan dinyatakan berlaku dengan Keputusan Presiden No. 34 Tahun 1981berbunyi:Recognition and enforcement of the award may be refused, at therequest of the party against whom it is invoked, only if........ etc;(e).The award has not yet become binding on the parties, or has been setaside or suspended by a compotent authority of the country in which,or under the law of

SISWANDI (Ssuami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.

SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain :e tanggal O03 April 2011 Jam 00.03 wib Happy Birthday to youHoneylooks thefuture, hopeful/ with good necessary in ur five.. which give u bright n newcoloursemoga dg bertambahnya usia, syg mendapat kebahagiaan yg sempurna....ttaplah jdorg yg sederhana dan, slalu syg sm ak..skali Ig selamat ulang tahun syg,doaku menyertaimu.

SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.

Candra Buana ; Bahwa postur tubuh Terdakwa lebih tinggi dibandingkan dengan posturtubuh isteri saksi dan dalam hal berpakaian, menyesuaikan dengankeperluan misalnya apabila ke kantor dan acara formal biasanyamenggunakan pakaian formal dan menggunakan sepatu berhak tinggi ;e Bahwa pada saat berulang tahun, saksi menerima SMS Looks thefuture, hopefull with good necessary in ure live.. which give u bright n newcolour.. semoga dg new colour.. tetaplah jd org yg sederhana dan, slalu sygsm ak.. skali Ig

a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State,However, such interest may also be taxed in the State in which

Putusan Nomor 280/B/PK/PJK/2013entitled "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, ithas, as a practical matter, very narrow powers which render it, inrelation to the income concerned, a mere fiduciary or administratoracting on account of the interested parties,15..2Dalam buku berjudul "Beneficial Ownership of Royalties inBilateral Tax Treaties" yang ditulis oleh Carl

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

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