REPRESENTATION AND WARRANTIESThe Borrower has represents and warrants to Lender that:(b)(d)The Borrower (i) is not in violation of its Articles ofAssociation, (ii) is not in default in any materialrespect which such would affect the performance bythe Borrower of its obligations under this Agreement,and no event has occurred which, with notice orlapse of time or both, would constitute such a defaultin the due performance or observance of any term,covenant or condition contained in any otheragreement

, contract or instrument to which it is aparty or by which it is bound or to which any of itsproperty or assets is subject, (iii) has not violated inany material respect any law, ordinance,governmental rule, regulation or court decree towhich it or its property may be subject, and (iv) hasnot failed to obtain and maintain in full force andeffect any material license, permit, certificate or otherapproval or authorization necessary to the conduct ofits business.The execution, delivery and performance

of thisAgreement by the Borrower will not conflict with orresult in a breach or violation of any of the terms orprovisions of, or constitute a default under anyagreement, contract or instrument to which theBorrower is a party or by which the Borrower isbound or to which any of the property or assets of theBorrower is subject, nor will such actions result inHal. 48 dari 74 hal.

untuk memperoleh hak untudan untuk menutup permintaan untuk menghentikan penggunaardalam usahanya diwilayah tersebut;bahwa selanjutnya dalam angka 4.1 perjanjian Oiltools Licens:(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)granted herein, the Licensee hereby agrees to pay to the licensor ain Schedule 1 of Licensees Gross Revenues from its business as sbahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebutRoyalty Rate : 3 Per Cent (3%), except for the right to manufaPatent, in which

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

Immigration Deposit of Mr lewan Harto which is Nomor 394and dated 26 August 1991 di EDB Singapura sebesarSingapura $ 350,000.00 (tiga ratus limapuluh ribu dollarSingapura atau senilai Rp3.500.000.000,00):7. Bahwa Tergugat (Aaron Pan) berdasarkan bukti otentik yaituSurat Dinas Kependudukan dan Pencatatan Sipil DKI ProvinsiJakarta, Nomor 2628/1.755.15, tertanggal 6 Maret 2013, perihalInformasi Keabsahan Nama atas nama Aaron Pan menyebutkan1.

Immigration Deposit of Mr lewan Harto which is No 394 anddated 26 August 1991 di EDB Singapura sebesar Singapura$350,000.00 (tiga ratus lima puluh ribu dollar Singapura);20.

(tigaratus empat belas koma tiga meter pesegi) terletak dikotaShanghai Negara Republik Rakyat Tiongkok;Immigration Deposit of Mr lewan Harto which is No 394 anddated26 August 1991 di EDB Singapura sebesar Singapura$350.000 ,00(tiga ratus lima puluh ribu dollar Singapura);Halaman 13 dari 49 Hal. Put. Nomor 755 PK/Pdt/20179.

Immigration Deposit of Mr lewan Harto which is No 394 and dated26 August 1991 di EOB Singapura sebesar Singapura $ 350.00 (tigaratus lima puluh ribu dollar Singapura) atau sanilai Rp3.500.000.000, 00;7.

Immigration Deposit of Mr lewan Harto which is No 394 and dated26 August 1991 di EDB Smgapura sebesar Singapura $ 350.000(tigaratus lima puluh ribu dollar Singapura):32.

Pasal 14 ayat (2): Gains from the alienation of movable property forming partof the business property of a permanent establishment which an enterpriseof a Contracting State has in the other Contracting State, including suchgains from the alienation of such a permanent establishment (alone or withthe whole enterprise), may be taxed in that other State.

Pasal 14 ayat (4): Gains from the alienation of any property other than thatreferred to in paragraphs 1, 2 and 3, shall be taxable only in the ContractingState of which the alienator is a resident.Bahwa berdasarkan penjelasan tersebut di atas, maka hak pemajakan ataspenjualan saham PT Lafarge Cement Indonesia yang dilakukan oleh CementiaHolding AG tidak berada di Indonesia dan karenanya atas hal itu tidak terutangPPh Pasal 26;Bahwa di samping itu, Penggugat tidak setuju dengan dasar hukum penolakanpihak

Selanjutnya, Persetujuan Penghindaran Pajak Berganda (P3B) / TaxTreaty antara Pemerintan Republik Indonesia dan PemerintahKonfederasi Swiss mengatur bahwa:Pasal 14 ayat (1)Gains derived by a resident of a Contracting State from the alienation ofimmovable property referred to in Article 6 and situated in the otherContracting State may be taxed in that other State.Pasal 14 ayat (2)Gains from the alienation of movable property forming part of thebusiness property of a permanent establishment which an

Thus whilst it is acceptable to reduce tax liability by legitimatetax planning, governments make a distinction between this form of taxplanning and forms of tax minimization which clearly go against theintent of the legislator.

Taxpayers are also entitled to a reasonablemeasure of assistance from the tax authorities so that they receive allthe reliefs and deductions to which they are entitled.Sesuai dengan kutipan OECD di atas, maka Wajib Pajak dalam hal iniselaku Pemohon Peninjauan Kembali (Semula Penggugat) berhakuntuk mengajukan Gugatan kepada Pengadilan Pajak dalam rangkamenempuh semua upaya hukum yang diakibatkan karena PemohonPeninjauan Kembali (Ssemula Penggugat) tidak setuju atas hasilkeputusan yang diterbitkan

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompany law, they may constitute

company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntunganlain baik berupa uang atau bernilai uang, misalnyapembagian saham bonus, bonus,keuntungan dari likuidasidan distribusi laba secara terselubung);Paragraf 29:The benefits to which

whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntunganlain baik berupa uang atau bernilai uang, misalnyapembagian saham bonus, bonus, keuntungan dari likuidasidan distribusi laba secara terselubung);Paragraf 29:The benefits to which

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

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.

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.

Bahwa berdasarkan hasil pemeriksaan terhadap buktibukti danfaktafakta yang terungkap dalam persidangan maupun keteranganPenggugat, Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotonganPPh Pasal 26 adalah sebesar 20%;Bahwa berdasarkan ketentuan Pasal 11 P3BIndonesiaBelanda,antara lain diatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording

istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyi sebagaiberikut;(1) Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other State.(2) However, subject to the provisions of paragraph 3, such interest mayalso be taxed in the Contracting State in which

It makes plain tha the Stateof source is not obliged to give up taxing rights over interest incomemerely because that income was immediately received by a resident ofa State wth which the State of source had consluded a convention.

For these reasons, the report from the Committee on FiscalAffairs entitled "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 as apractical matter, very narrow powers which render it, in relation to theincome concerned, a mere fiduciary or administrator acting on accountof the interested parties."

Fotocopy To All To Whom These Presents Shall Come, 25" day of May2019, Which Attest LEE MIN SEN, Notary Public Singapore, diberi tandaP6;Halaman 2 dari 6 Penetapan Nomor : 830 / PDT. P/ 2019/ PN Btm7. Fotocopy terjemahan Surat Keterangan Pernyataan yang di Saksikan dandibuat Oleh Notaris LEE MIN SEN, tanggal 25 Mei 2019, diberi tanda P6;8.

sama yaitu 100.000 Yen per bulan;e Sebagai bukti pendukung, Pemohon Banding lampirkan contoh DebitNote yang diterbitkan oleh Kantor Pusat Pemohon Banding di Jepangkepada Pemohon Banding cabang Singapura dan Malaysia yang jugaterdapat komponen basic charge sebesar 100.000 Yen;e Lebih lanjut, Pasal 7 Ayat (3) Perjanjian Penghindaran PajakBerganda (P3B) antara Indonesia dan Jepang mengatur bahwa:"In determining the profits of a permanent establishment, there shallbe allowed as deductions expenses which

are incurred for thepurposes of the permanent establishment, including executive andgeneral administrative expenses so incurred, whether in theContracting State in which the permanent establishment is situated orHalaman 5 dari 38 halaman.

e Metode alokasi ini telah dirinci serta diverifikasi kebenarannya olehKantor Akuntan Publik Deloitte Touche Tohmatsu (KAP Deloitte), Jepang.Atas verifikasi tersebut KAP Deloitte mengeluarkan sertifikasi atas alokasibiaya Kantor Pusat Pemohon Banding di Jepang kepada PemohonBanding di Indonesia;e Lebih lanjut, Pasal 7 Ayat 3 P3B antara Indonesia dan Jepangmengatur bahwa:"In determining the profits of a permanent establishment, there shallbe allowed as deductions expenses which are incurred for thepurposes

of the permanent establishment, including executive andgeneral administrative expenses so incurred, whether in theContracting State in which the permanent establishment is situated orelsewhere",dengan terjemahan sebagai berikut:"Dalam menentukan besarnya laba suatu bentuk usaha tetap, dapatdikurangkan biayabiaya yang dikeluarkan untuk kepentingan bentukusaha tetap itu, termasuk biayabiaya pimpinan dan biayabiayaadministrasi umum, baik yang dikeluarkan di Negara dimana BUT ituberada ataupun di tempat

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.

Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the State ofsource had concluded a convention.

Forthese 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,as a practical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administrator acting onaccount of the interested parties.c.

Yahya Harahap SH,Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktian danPutusan 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 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

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

Putusan Nomor 174/B/PK/PJK/2015adalah "The term "dividends" as used in this Article means income (romshares, mining shares, founders' shares or other rights (not being debtclaims), participating in profits, as well as income from other corporaterights which is subjected to the same taxation treatment as income fromshares by the laws of the State of which the company making thedistribution is a resident".Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:e Penghasilan atas kepemilikan

saham dari laba (Income from sharesparticipating in profits"); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yangsama dengan pengenaan pajak atas penghasilan dari sahamberdasarkan hukum negara tempat perusahaan yang membayardividen terdaftar sebagai subjek pajak ("income from other corporaterights which is subjected to the same taxation treatment as incomefrom shares by the laws of the State of which the company makingthe distribution is a resident");Oleh karena itu, definisi dividen

Berikut Pemohon Peninjauan Kembalikutipkan ketentuan dalam Tax Treaty, sehubungan dengan pembayarandividen, yang terkait dengan istilan Beneficial Owner (Article 10 (1) dan(2) Tax Treaty);Article 10 (1) Tax Treaty"Dividends paid by a company which is a resident of a Contracting Stateto aresident of the other Contracting State may be taxed in that otherState";Halaman 19 dari 66 halaman.

the Contracting State ofwhich the company paying the dividends is a resident and according tothe laws of that State, but if the recipient is the beneficial owner of thedividends, the tax so charged shall not exceed:(i) 715 percent of the gross amount of the dividends if the companypaying the dividends 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 ofthe profits out of which

It makes plain that theState of source is not obliged to give up taxing right over dividend incomemerely because that income was immediately received by resident of aState with which the State of source had conclude a convention. ... ",Berdasarkan Commentary tersebut, secara jelas diterangkan bahwaistilan "beneficial owner sematamata untuk mengklarifikasi arti kata"dibayar ...... kepada Wajib Pajak ("resident')".

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 8.64.01 Alas kaki tahan air dengan Waterproof footwear withsol luar dan bagian atas outer soles and uppers ofdari karet atau dari plastik, rubber or of plastics, thebagian atasnya tidak uppers of which are neitherdipasang pada sol dan fixed to the sole nortidak dirakit dengan cara assembled by stitching,dijahit, dikeling, dipaku, riveting, nailing, screwing,disekrup, ditusuk atau plugging

EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from 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

Bahwa sesuai dengan struktur pos tarif 64.01 di : i FPon Sean po dalam Buku Tarif Kepabeanan Indonesia Tahun' oaoyr 4las kaki tahan air dengan sol Waterproof footwear with outer soles Iuar dan bagian atas dari karet and uppers of rubber or af plastics, atau dari plastik, bagian atasnya the uppers af which are neither Sized tidak dipasang pada sol dan tidakto the sole nor assembled bydirakit dengan cara dijahit, !

Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which are neither fixed to the sole nor assembled by stitching,riveting, nailing, screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber or plastics.3.

Bahwa pengertian Waterproof dari negara Canada yaitu Customs Tariff ScheduleCanada dapat dilihat dari beberapa literatur dan struktur klasifikasi Pos 64.01 dan64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastics, theuppers of which are neither fixed to the sole nor assembledby stitching, riveting,nailing, screwing, plugging or similar processes.6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19

sesuai identifikasi adalah alas kakitahan air dengan sol luar (outer sole) dan bagian atas (upper) dariplastik, dibuat dengan cara pencetakan melalui penyuntikan (/njectionMoulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk, atau prosessemacam itu;Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or ofplastics, the uppers of which

jenis (sandal, sepatu, boot,terompah dll) dengan proses pembuatan bagian atasnya dipasangpada sol dan dirakit dengan cara stitching, riveting, nailing, screwing,plugging atau proses semacam itu, diklasifikasikan pada pos 6402.Bahwa pengertian Waterproof dari negara Canada yaitu Customs Tariff Schedule Canada dapat dilinat dari beberapa literatur dan strukturklasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which