kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;bahwa pada penjelasan pos 64.02 pada halaman XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platform bynveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleHalaman 8 dari 12 halaman.

Putusan Nomor 940/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.

differ from those which would be made between independententerprises (4)then any profits which would, but for those conditions, have accnyed to one ofihe enterprises, but, by reason of those conditions, have not so accrued,maybe included in the profits of that enterprise and taxed accordingly.

Itsconclusions are set out in the report entitled TransferPricing Guidelines for Multinational Enterorises andTax Administrations, which is periodically updated toreflect the progress of the work of the Committee inthis area. That report represents internationallyagreed principles and provides guidelines for theapplication of the arm's length principle of which theArticle is the authoritative statement."

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, have not so accrued,may beincluded in the profits of that enterprise and taxed accordingly."

Putusan Nomor 376/B/PK/PJK/2015included in the profits of that enterprise and taxed accordingly), hanyaapabila Termohon Peninjauan Kembali telah menemukan buktiperbedaan antara transaksi perkara a quo dengan transaksi antarapihakpihak independen (which differ from those which would be madebetween independent enterprises).

differ from those which would be made between independententerprises (4)then any profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued,may be included in the profits of that enterprise and taxed accordingly.

Handalan Putra Sejahtera; Jaminan pribadi (Personal Guarantee) yang akan ditandatangani olehpemegang saham berikut: Tuan Tundjung Rachmanto Setyawan sejumlahRp 750.000.000, dan Tuan Rudi Syahputra untuk jumlah Rp 750.000.000,;Hal ini dipertegas oleh form Guarantee G2 (95), tertanggal 3 Juli 2008, untukTundjung Rachmanto Setyawan (bukti P5), yang menyebutkan sebagai berikut:In consideration of Standard Chartered Bank (the Bank, which expresion shallinclude its successors transferees and assigns) granting

Handalan Putra Sejahtera (theCustomer) pursuant to a facilities credit agreement dated 1 July 2008, .......from time to time entered into between the Bank and the customer pursuant towhich the customer is or may become obliged to make payment to the Bank ofany amount whatsoever (such agreement collectively, including all extensions,amandments and supplements there to which may have been or may hereafterbe entered into from time to time, the Credit Agreement), Mr.

HPS telah dijaminsecara pribadi oleh: Tuan Tundjung Rachmanto SetyawanTermohon Pailit untuk jumlah takterbatas; Tuan Rudi SyahputraTermohon Pailit Il untuk jumlah tak terbatas;Hal ini sesuai dengan butir 3 huruf (a) Facility Agreement 09, yangmenyebutkan:Security(the following subclauses are optional, subject to the Security provided by theBorrower as agreed by the Bank);(a) To secure the obligation of the Borrower under this Facility or any othersums of whatsoever nature for which the Borrower may

From time to time entered into between the Bankand the Customer pursuant to which the Customer is or may becomeobliged to make payment to the Bank of any amount whatsoever (suchagreement collectively, including all extensions, amandments andsupplement there to which may have been or may hereafter be entered intofrom time to time, the Credit Agreement) Mr.

PK/SME/281/III/09) between the Customerand the Bank, ....... from time to time which the Customer is or maybecome obliged to make payment to the Bank or any amount whatsoever(such agreement collectively, including all extensions, amandments andsupplement thereto which may have been or may hereafter be entered intoform time to time, the Credit Agreement), Mr.

The first is ox, which is often restricted to animals of the genus Bos (i.e.the wild cattle gaur, banteng, yak, aurochs, and kouprey as well as domestic cattle). In popularuse, though, the word 'ox' often refers to a castrated male animal, so that isn't a perfect solution.The second zoological term is 'bovine', which is used as a noun to refer to any animal of the widergroup that comprises cattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.

So when you go to a farm, you willbe able to identify which is the cow and which is the ox.h) http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated male belonging to thedomestic cattle family, or genus Bos, most likely trained (like draft horses, some never got trained)to work, and at the end of its life inevitably used for meat.A steer, by contrast, is also a castrated male of the genus Bos, but is a younger animal that may notbe

In the United States a steer isnot considered an ox until it is four years old, by which time it is considered large enough andmature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, but a different culture.

NewEngland teamsters sometimes call oxen "bulls," even though the animals have been castrated.To be culturally and historically accurate when defining an ox, we must use the "right" definition asprovided by the Random House Dictionary, which says that an ox is "The adult castrated male of thegenus Bos used as a draft animal and for food."Although, by United States standards, this definition is correct culturally, historically, andscientifically, it has its problems.

It comes from the Latinword "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer. Young are calledcalves. Bullocks are castrated young bulls and steers are castrated older bulls. Spayed heifers aredesexualized females. A group of cattle is called a herd.Oxen are not a special breed of cattle, nor are they hybrids like mules.

Putusan Nomor 1825/B/PK/Pjk/201812.13.14.Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: TheHeading covers, inter a/la:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced In one piece or assembled other than bystitching, are attached to the

sole by stitching;(d) Sandals consiting of straps across the Instep and counter orheelstrap attached to the sole by any process,*(e) Thongtype sandals In which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena

Putusan Nomor 1569/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: TheHeading covers, inter alia:(m) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(n) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby nveting;(0) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece

or assembled other than bystitching, are attached to the sole by stitching;(p) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

Method by which the price was set;Halaman 14 dari 75 halaman Putusan Nomor 266 B/PK/PJK/2017d. Cost incurred by the service provider (salaries, travel costs, fees, othercosts);e.

A determination ofwhether nondomestic comparables are reliable has to bemade on a casebycase basis and by reference to theextent to which they satisfy the five comparability factors.Whether or not one regional search for comparables can bereliably used for several subsidiaries of an MNE groupoperating in a given region of the world depends on theparticular circumstances in which each of those subsidiariesoperates. See paragraphs 1.571.58 on market differencesand multicountry analyses.

reports;c) Costs of raising funds for the acquisition of its participations.In contrast, if for example a parent company raises funds onbehalf of another group member which uses them to acquirea new company, the parent company would generally beregarded as providing a service to the group member.

Termohon PeninjauanKembali (Semula Pemohon Banding) tidak dapat memenuhi buktibukti terkait dengan transaksi tersebut misalnya timesheet, methodsby which the price was set, cost incured by service provider andmethods of allocating the charges, sehingga pemeriksa tidak melihateksistensi biaya tersebut dalam kegiatan perusahaan.Termohon Peninjauan Kembali (Semula Pemohon Banding) tidakdapat memenuhi buktibukti terkait dengan transaksi tersebutmisalnya timesheet, methods by which the price was set,

reports;c) Costs of raising funds for the acquisition of its participations.In contrast, if for example a parent company raises funds onbehalf of another group member which uses them to acquire anew company, the parent company would generally be regardedHalaman 67 dari 75 halaman Putusan Nomor 266 B/PK/PJK/2017as providing a service to the group member.

Putusan Nomor 1568/B/PK/Pjk/201811.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(h) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or

assembled other than bystitching, are attached to the sole by stitching;(j) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(l) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

Putusan Nomor 806/B/PK/PJK/2013merchandise of the same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment;a Where a resident of one of the Contracting States carries on business in theother Contracting State through a permanent establishment situated therein, there shallin each Contracting State be attributed to the permanent establishment the businessprofits which would be attributable to such permanent establishment if

such permanentestablishment were an independent entity engaged in the sameor similar activities under the same or similar conditions and dealing whollyindependently with the resident of which it is a permanent establishment;3 In the determination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which are reasonably connected with suchprofits, including executive and general administrative expenses, whether incurred inthe Contracting State in which

it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 The rate of tax imposed

or other dispositions of any suchproperty or rights to the extent that the amounts realized on such sale,exchange or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.

Putusan Nomor 142/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece

or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon

Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached

to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleHalaman 9 dari 14 halaman.

Putusan Nomor 151/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02;10.Bahwa menurut Ketentuan Umum Mengintrepretasi Harmonized11.kulitSystem Nomor

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;Halaman 9 dari 14 halaman.

Torder that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs ofthe award on Jurisdiction), together with expenses of 340.75; and thatif the claimant has paid those fees and expenses in the first sentence, it isentitled to immediate reimbursement by the respondents;"Dengan terjemahan sebagai berikut:"VIPutusanUntuk alasanalasan yang dikemukakan di atas, saya memutuskan sebagaiberikut:a.

For the reasons set out above paragraph 71 of my award is amended to readas follows (the only changes being to subparagraphs (f) and (g):a I declare that the Exclusive licence agreement between the parties dated 23January 2007 ("the Agreement") is a valid agreement which is binding on the parties;b I confirm the declarations made in my award on Jurisdiction dated 14 June2010, namely that:i.

I order that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs of theaward on Jurisdiction), together with expenses of 340.75; and that if theclaimant has paid those fees and expenses in the first sentence, it is entitledto immediate reimbursement by the respondents";Dengan terjemahan sebagai berikut:"VIPutusan Yang Diubah13.

Pasal V butir (e) menyatakan bahwa pelaksanaan suatu putusan ArbitraseInternasional dapat ditolak apabila putusan Arbitrase Internasional tersebut telahdibatalkan oleh:"a competent authority of the country in which, or under the law of which, thataward was made";Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut: "Lembaga yangberwenang di Negara di mana, atau berdasarkan hukum mana putusan tersebutdijatuhkan";15. Putusan Arbitrase IDSR 129100009 dijatuhkan di London, Inggris.

, or under the law of which, thata ward was made;Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut:Lembaga yang berwenang di Negara di mana, atau berdasarkan hukum manaputusan tersebut dijatuhkan";3.

The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficialowner of the interest, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which the interest arises,through a permanent establishment situated therein, and the debt claimin respect of which the interest is paid is effectively connected with suchpermanent establishment. In such a case, the provisions of Article 7shall apply.8.

Where, however, the person paying theinterest, whether he is a resident of a Contracting State or not, has inaContracting State a permanent establishment, in connection with whichthe indebtedness on which the interest is paid was incurred, and suchinterest is borne by such permanent establishment, then such interestshall be deemed to arise in the State in which the permanentestablishment is situated.9.

Where, by reason of a special relationship between the payer and thebeneficial owner or between both of them and some other person, theamount of the interest, having regard to the debtclaim for which it ispaid, 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 apply only to the lastmentioned amount.

belumkelinatan memenuhi syarat Kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onnvets or similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base orplatform by riveting;(c) Slippers or mules without quarter or counter,the uppersof which, being produced in one piece or assembled otherthan by stitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

In practise, benchmarking difficulties may require the use of theTNMM, however, which is applied as modified costplus method at theoperating profit level, considering return on total cost rather than return oncost of goods sold which is reviewed if the cost plus method is applied at thegross profit level."bahwa bagaimana melakukan Benchmarking untuk Contract Manufacturer?

has practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived.

areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

are incurred for the purposes of thepermanent establishment, including executive and general administrativeexpenses so incurred, whether in the Contracting State in which thepermanent establishment is situated or elsewhere.

Ltd,Jepang.bahwa hal ini sesuai dengan alasan pertama Terbanding melakukan koreksi.bahwa dalam P3B Indonesia Jepang secara tegas telah disepakati oleh keduanegara tentang apa yang dimaksud dengan Permanent Establishment atauPendirian Tetap, yaitu yang dimuat secara rinci dalam Art. 5, yang padaAyat (9) berbunyi:The fact that a company which is a resident of a Contracting State controlsor is controlled by a company which is a resident of the other ContractingState, or which carries on business in

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

., Advocate ofAli Budiardjo, Nugroho, Reksodiputro Counsellors at Law, having its domicile at GrahaCIMB Niaga, 24" Floor, Jalan Jenderal Sudirman Kav. 58, Jakarta 12190, in accordance withspecial power of attorney dated 7 November 2013, therefore is authorized to represent and toact for and on behalf of PT ZINKPOWER BATAM INDO, which is the Defendant in thecivil case No. 191/PDT.G/2013/PN.BTM at the District Court of Batam (hereinafter referredto as the DEFENDANT);And2.

Batubara and Associates having itsdomicile at Ruko Kurnia Djaya Alam Blok B16 Batam Center, Batam, Province of RiauKepulauan, in their capacity as AttorneyinFact under Special Power of Attorney dated 18October 2013, therefore is authorized to represent and to act for and on behalf of PT PAJARPERKASA MANDIRI, which is the Plaintiff in the civil case No. 191 /PDT.