ditusuk atau dengan cara semacamitu;7.2.Pos 64.01 tidak mempertimbangkan apakah bagian upperberlubang atau tidak, asalkan Alas Kaki dimaksudmemenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.8. bahwa sesuai dengan struktur pos tarif 64.01 di dalam BukuTarif Kepabeanan Indonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air Waterproof footwear withdengan sol l/uar outer soles and uppers ofdan bagian atas rubber or of plastics, thedari karet atau dari uppers of which

Keempat, in casu Branch Profit Tax, memiliki keterkaitanhubungan hukum (innerlijke samenhang) antara Kontrak Bagi Hasil(Production Sharing Contract) dengan P3B Indonesia Belandasebagaimana yang dimuat dalam Article 10.8 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

Berikut kamikutip bunyi ketentuanketentuan tersebut di atas :General conditions applying to all sections butir 11 dalam polis asuransi:The Insured shall at the expense of the Insurers do and concur in doingand permit to be done all such acts and things as may be necessary orrequired by the Insurers in the interest any rights or remedies or ofobtaining relief or indemnity from parties (other than those insured underthis Policy) to which the Insurers shall be or would become entitled orsubrogation

memperoleh subrogasi pada saatmembayar atau memperbaiki kerugian, kerusakan atau tanggung jawabdalam polis ini baik tindakan atau hal tersebut diperlukan pada saatsebelum atau sesudah Tertanggung memperoleh identifikasi dari ParaPenanggung;Alinea kedua /oss subrogation receipt :and we also authorize you to use our name in any action orproceedings you may bring in relation to any of matters hereby assignedand transferred to you, and we undertake for ourselves to concur in anymatters or proceedings which

you may deem expedient or necessary inany such action or proceedings you may bring in relation to any of thematters hereby assigned and transferred to you, and to execute aildocuments which may be necessary, and generally to assist therein byall means in our power.

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 thesereasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded as thebeneficial owner if; though the formal owner, it has, as a practicalmatter, very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account of theinterested parties."

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830):30.Bahwa dalam /Yurisprudensi, putusan yang diambil mengandung31.pertimbangan 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

A subordination agreement is one which is intended toachieve a ranking between creditors in respect of the indebtednessof a common debtor. A creditor (the junior creditor) agree that itsentitlement to the repaid by the debtor is to rank behind the claimof another creditor (the senior creditor). "Terjemahan:"7. APA SUBORDINASI ?Hal. 68 dari 132 hal. Put. No. 834 K/Pdt.Sus/20097.1.

All sums which are and which may become owing shallbear interest from the date here of until paid, at the rate of threepercent (3%) per annum ;2. Principal and Interest Payment. The entire unpaid principal amountof this Note and all unpaid interest accrued thereon shall be dueand payable on December 27,2005 ;3. Form and Application of Payment. At the option of Payee, anyamount payable hereunder may be paid in clear funds in USDollar.

All sums which are and which may become owing shallbear interest from the date hereof until paid, at the rate of threepercent (38%) per annum ;2. Principal and Interest Payment, The entire unpaid principal amountof this Note and all unpaid interest accrued thereon shall be dueand payable on December 27, 2005;3. Form and Application of Payment, At the option of Payee, anyamount payable hereunder may be paid in clear funds in USDollar.

All sums which are and which may become owing shallbear interest from the date hereof until paid, at the rate of threepercent (8%) per annum ;2. Principal and Interest Payment, The entire unpaid principal amountof this Note and all unpaid interest accrued thereon shall be dueand payable on December 27, 2005 ;3. Form and Application of Payment, At the option of Payee, anyamount payable hereunder may be paid in clear funds in USDollar.

All sums which are and which may become owing shallbear interest from the date hereof until paid, at the rate of threepercent (3%) per annum;2. Principal and Interest Payment. The entire unpaid principal amountof this Note and all unpaid interest accrued thereon shall be dueand payable on December 27, 2005;3. Form and Application of Payment.

., 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).

kantorpusat dan Asia Pasific regional lainnya (Offshore Charges) yangdidalilkan oleh Terbanding sekarang Termohon Peninjauan Kembali,maka Majelis Hakim Agung berpendapat bahwa in casu memilikiketerkaitan hubungan hukum (innerlijke samenhang) ketentuan P3BIndonesia Amerika Serikat sebagaimana yang dimuat dalam Article 8 :section (3) P3B Indonesia Amerika yang menyatakan bahwa : "/n thedetermination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which

However, such interest may also be taxed in the State in which it arises and accordinthe laws of that State, but if the beneficial owner of the interest is a resident of the o:State, the tax so charged shall not exceed 10 per cent of the gross amount of the intere3.

., 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 asvery small quantities of antioxidants or vitamins not normany found in theproduct.

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.

., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.

Thusheading 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.

(b) The tribunal will consist of a three (3) arbitrators appointed in accordancewith the procedures set out in the Rules regarding the appointment ofarbitratois which will hold its sessions in Jakarta.Terjemahan Pasal 6.2.

Untuk lebih jelasnya kamikutip isi dari General Average Bond Termohon Kasasi sebagai berikut:In consideration of the delivery to us or to our order, on payment of thefreight due, of the goods noted above, we agree to pay the properproportion of any salvage and/or general average and/or generalaverage and//or special charges which may here after be ascertained tobe due from the goods or the shippers or owners thereof under anadjustment prepared in accordance with the provisions of the contract ofaffreightment

governing the carriage of the goods (or, failing any suchprovision, in accordance with the law and practice of the place wherethe common mantime adventure ended) and which is legally due inrespect of the goods by the shippers or owners thereof."

., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency of the productduring transport in liquid state (disodium phosphate, trisodium citrate and calcium choride, for instance) as well as very small quantities of antiaxidants orvitamins not normaly found in the product f1fs24insrsid12456779.

Thusheading 19.01 includes, for example : f1fs24insrsid12456779par listtextpardplainf1lang 1033langfe 1033langnp1033langfenp1033insrsid4462207hichaf1dbchafOlochf1 (1)tab pard qj fi3601i2970ri720s1360slmult1widctlparjclisttabtx2970aspalphaaspnumfaautols 1 Oadjustrightrin7201in2970itapOpararsid600339 f1fs24insrsid4462207 Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting of milk to which f1fs24insrsid3029758 line line f1fs24insrsid4462207 secondary ingredients

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 cenditions at which suchagreement would be made if the parties. had not beenAftiliates, with due allowance for nermal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's lengthsales" dan sesuai dengan persyaratanpersyaratan dan kondisikondisi

Putusan Nomor 185/B/PK/PJK/2017their commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, may beincluded in the profits of that enterprise andtaxed accordingly.Paragraph 1.7 OECD TP Guidelines: A comparison between conditions(including prices, but not only prices) madeor imposed between associatedenterprises

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 right, on a basis which is of generalapplicability and nondiscriminatory as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale. or export mould be contrary toa theinternational obligations ef the Government or toKontrak Karya tidak mengatur masalah materialitas dan sesuai

In any event sales.commitments with Affiliates shall be mad2 only at pricesbased on or equivalent to arm's length sales and in accordance with such terms and cenditions at which suchagreement would be made if the parties: had not, beenAffiliates, with due allowance for. nermal selling Pasal 11 butir 7 Kontrak Karya: In "the event of a sale of copper concentrates, gold orsilver to an Affiliate or to the domestic market or tathe Governments designated agency, it is understoodthat, unless otherwise

agreed by the Parties, the priceot such Products shall be determined on the basis of aformula price which cis*generally employed in the sale oftjJcomparable products among unrelated parties.

Sedangkan istilah "Outofpocket expenses" adalah + directoutlays of cash which may or may not be later reimbursed. In operatinga vehicle, gasoline, parking fees and tolls are considered outofpocketexpenses for the trip. " (Wikipedia, last modified: 20 July 2010);. Bahwa jika diterjemahkan secara bebas reimbursement adalah suatuperbuatan untuk mengganti pengeluaran seseorang. Seringkaliseseorang diganti atas uang yang dikeluarkannya berkaitan denganpekerjaan atau tugas dari pihak lain.

Putusan Nomor 742/B/PK/PJK/2015didefinisikan sebagai arrangement by which a party is repaid forpaymentsmade according to the instructions of another party",. Bahwa jika diterjemahkan secara bebas reimbursement adalah suatuperbuatan untuk mengganti pengeluaran seseorang. Seringkaliseseorang diganti atas uang yang dikeluarkannya berkaitan denganpekerjaan atau tugas dari pihak lain.

,milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintainthe natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as very smallquantities of anti oxidants or vitamins not normaly foundin the product.

Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used asinfant food or for dietic purposes and consistingof milk to which secondary ingredients (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 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) haveHal. 13 dari 22 hal. Put. No.262/B/PK/PJK/2009been added ;(2).

In any event salesCommitments with Affiliates shall be made only at pricesbased on or equivalent to arms length: sales and accordance with such terms and conditions at which suchagreement would be made if the parties. had not beenAffiliates, with due allowance tor 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

serupa seandainyaperjanjian penjualan tersebut dilakukandengan pihakpihak yang tidak terafiliasi,dengan kelonggaran yang wajar untukpotonganpotongan dan komisikomisipenjualan yang lazim;Paragraph 1.6 dan 1.7 OECD TP Guidelines;Paragraph 1.6 OECD TP Guidelines;Where 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

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 Karya; The Company shall sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will maximize

the economic return from thecperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, on a basis which is of generalapplicability and nondiscriminatory as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale or export would be contrary to theinternational obligations of the Government oF to Kontrak Karya tidak mengatur masalahmaterialitas dan sesuai

In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arms length: sales and in accordance with such terms and conditions at which suchagreement would be made if the parties. had not beenAttiliates, with due allowance for normal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, gold orsilver to an Affiliate or to the domestic market or tothe Governments designated agency, it is understoodthat, unless otherwise agreed

banyak perkara pembatalan pendaftaran merek, dalam memutuskanpembatalan suatu pendaftaran merek dengan dasar memiliki persamaan denganmerek terkenal untuk barang dan/atau tidak sejenis, pada khususnya dengan adalahdengan mempertimbangkan ketentuanketentuan sebagai berikut:1 Pasal 6 bis Konvensi Paris:"(1) The countries of the Union undertake, ex officio if their legislationso permits, or at the request on an interest party, to refuse or to cancelthe registration and to prohibit the use of trademark which

Members shall take account of the public including knowledgein the Member concerned which has been obtained as a result of thepromotion of the trademarks.

"(3) Article 6 bis of the Paris Convention (1967) shall apply, mutatismutandis, to goods or services which are not similar to those in respectof which trademarks is registered, provided that use that trademarks inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademarks andprovided that the interest of the owner of the registered trademarks arelikely be damaged by such use."

membayartagihan tersebut, namun tidak membuahkan hasil apapun dan akhirnyaPenggugat menggunakan haknya untuk mengakhiri Perjanjian pada tanggal22 Oktober 2015 ("Tanggal Pengakhiran").Pasal 12 MELA menyatakan bahwa:Thereafter for each Unit that has not been returned, the Lessee shallbe liable for Lessors then standard per diem rental until the date eachUnit is returned to Lessor in accordance wth the terms of this Lease.In addition to such rentals, Lessee shall also pay to Lessor,(1) any other actual damages which

Lessor shall have sustained byreason of the breach of any terms of this Lease, plus(2) as damages for loss of a bargain and not as a penalty, anaggregate sum, which on the date of termination representseither (i) the excess of (x) the balance of total rental for suchUnit for the entirety of the lease term, if any, specified wthrespect thereto (discounted at a per annum discount rate of 8%)from the dates the rentals would have otherwse been paid tothe date of termination over (y) the present worth

untuk mengembalikan Kontainer kepada pemiliknya yaituPenggugat, kemudian standard biaya sewa per diem sampai pada tanggalmasingmasing Unit dikembalikan kepada Pemberi Sewa (Biaya SewaPUPD), serta kehilangan nilai tawar dan biaya serta tagihan pengacara.Pasal 2 MELA menyatakan bahwa:"Lessee shall pay interest for late payment of any sum due Lessorunder this Lease at the lesser of the highest legal rate or one andonehalf percent (1 42%) per month commencing on the tenth (10th) dayafter the day on which

Tergugatwajib membayar dan Penggugat berhak atas bunga 0,5%, yang merupakannilai sah tertinggi yang diperbolehkan oleh hukum, untuk keterlambatanpembayaran atas setiap tagihan yang telah jatuh tempo oleh Tergugat.Pasal 2 MELA mengatur sebagai berikut:"Lessee shall pay interest for late payment of any sum due Lessorunder this Lease at the lesser of the highest legal rate or oneandonehalf percent (1 2%) per month commencing on the tenth (10th) dayafter the day on which Lessee receives Lessors invoice