Marketing activities undertaken by enterprises not owningtrademarks or trade names;Halaman 28 dari 68 halaman Putusan Nomor 926/B/PK/PJK/20176.366.376.38Difficult transfer pricing problems can arise whenmarketing activities are undertaken by enterprises that donot own the trademarks or tradenames that they arepromoting (such as a distributor of branded goods). Insuch a case, it is necessary to determine how themarketer should be compensated for those activities.

Marketing activities undertaken by enterprises not owningtrademarks or trade names;6.3.6 Difficult transfer pricing problems can arise when marketingactivities are undertaken by enterprises that do not own thetrademarks or tradenames that they are promoting (suchas a distributor of branded goods). In such a case, it Isnecessary to determine how the marketer should becompensated for those activities.

Bahwa Pasal 12 Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax

, kemudianTerdakwa menjawab entahlah muje lum cukup rit setelah itu saudara Arise 2mengatakan kepada Terdakwa Bantubantulah kawan , kemudiandengan maksud memperoleh keuntungan pribadi, Terdakwa menyetujuimenjual bahan bakar minyak solar yang ada ditangki kendaraan yangdikendarai Terdakwa kepada Saudara ARI dan Saudara JULI dengan berkataiye lah , selanjutnya Terdakwa langsung memberikan kunci penutup tangkibahan bakar mobil truk tangki merk MITSUBISHI dengan nomor polisi BN4048 GA warna orange yang

Governing lawUnless stated to the contrary in the UPC, the parties agree thatthis MPA and the Term Sheet form an International contract and eachparty (a) agrees that this MPA (and each part of it including TermSheet, Special Terms, DSAs, UPCs and CallOffs) shall begoverned by and construed in accordance with the laws of theRepublic of Singapore and (b) irrevocably submits to the nonexclusive jurisdiction of the Singapore courts to settle anydispute which may arise under or in connection with this

Hal ini secara tegas dinyatakan dalambagian Pendahuluan (E) dan Pasal 2.7 MPA yang menyatakan sebagaiberikut:Pendahuluan (E) MPA:This Master Purchasing Agreement and the Term Sheet does notitself obligate the Buyers to buy or the members of the SupplierGroup to sell the Materials, such obligations shall arise only to theextent that this Master Purchasing Agreement and the Term Sheetare adopted by means of a UPC entered into by the relevant Buyerand the relevant member of Supplier Group.Terjemahan

lawUnless stated to the contrary in the UPC, the parties agree that thisMPA and the Term Sheet form an international contract and eachparty (a) agrees that this MPA (and each part of it including TermHalaman 103 dari 124 Putusan Nomor 11/PDT/2021/PTBTN.Sheet, Special Terms, DSAs, UPCs and CallOffs) shall begoverned by and construed in accordance with the laws of theRepublic of Singapore and (b) irrevocably submits to the nonexclusive jurisdiction of the Singapore courts to settle anydispute which may arise

Curzon memberikan definisi Tort sebagai berikut:The Law of Tort is concerned with the determination of disputes which arise where one person allegeswrong conduct against another.

BPI to develop itsbusiness activities from its Indonesian base in a more rational manner.In view of its activity and whenever the need shall arise PT BPI will, therefore, beable to benefit from the services described hereinafter.

Debitur melunasi seluruh hutangnya berikut bungadan denda dan provisi dalam waktu 12 bulan terhitung sejaktanggal 31 Oktober 2007 sampai selambatnya tanggal 31Oktober 2008 Pasal 2; PARA PENGGUGAT BUKAN DEBITUR DARI TERGUGAT Il,BUKTINYA BERDASARKAN PERJANJIAN KREDIT PERTAMADAN PERJANJIAN KREDIT KEDUA, YANG BERKAPASITASpons aS REAE SOR aR SBP NA ne mananaru Lae ARISE RY pangguaat sebagai berhutang kepada Tergugat I, karena desakan Tergugat Ill makaPenggugat II meminjamkan sertifikat dokumen rumah tinggal

Relief or exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Where an item of income is received by a resident of a ContractingState acting in the capacity of agent or nominee it would beinconsistent with the object and purpose of the Convention for theState of source to grant relief or

KETERANGAN TERDAKWA IV ARIES SAIFUL BAHRI Alias ARISe Bahwa terdakwa membenarkan seluruh keterangannya yang tertuang dalamBerita Acara Pemeriksaan yang terlampir dalam berkas perkara ;e Bahwa terdakwa dalam Keadaan Sehat Jasmani dan Rohani dalammemberikan keterangan di Persidangane Bahwa terdakwa telah mendengar dan mengerti atas isi Surat dakwaan JaksaPenuntut Umum dan terhadap dakwaan tersebut terdakwa tidak mengajukanbantahan / eksepsie Bahwa terdakwa sebelum diperiksa belum pernah dihukume Bahwa

Relief or exemption in respectof an item of income is granted by the State of source to a resident of theother Contracting State to avoid in whole or in part the double taxation thatwould otherwise arise from the concurrent taxation of that income by theState of residence.

KETERANGAN TERDAKWA IV ARIES SAIFUL BAHRI Alias ARISe Bahwa terdakwa membenarkan seluruh keterangannya yang tertuang dalamBerita Acara Pemeriksaan yang terlampir dalam berkas perkara ;e Bahwa terdakwa dalam Keadaan Sehat Jasmani dan Rohani dalammemberikan keterangan di Persidangane Bahwa terdakwa telah mendengar dan mengerti atas isi Surat dakwaan JaksaPenuntut Umum dan terhadap dakwaan tersebut terdakwa tidak mengajukanbantahan / eksepsie Bahwa terdakwa sebelum diperiksa belum pernah dihukume Bahwa

seolaholah akan mengeluarkan benda yang dapatmengancam keselamatan adalah tidak benar, Terdakwa I tidak ada menakutnakuti saksi korban dengan cara tersebut.e Bahwa pada keterangan Terdakwa I di Berita Acara mengatakan bahwaTerdakwa I sempat melarikan diri dan ada uang hasil memeras korban tersebutsempat terjatuh, adalah tidak benar, Terdakwa I tidak pernah merasa adamenjatuhkan uang milik Terdakwa I tersebut;e Bahwa pemilik dari sepeda motor yang Terdakwa I gunakan tersebut adalahmilik terdakwa Arise

(Bukti PK10) yang menyatakan :"4.2 No liability to Dutch VAT wil arise in respect of any payment bythe Indonesia branch to the Bank under the Cost SharingHal. 30 dari 38 hal. Put. No. 136/B/PK/PJK/2007Agreement in consideration for the Indonesia branch's share ofcosts." (Him. 2, butir 4.2)."In a decision of 14 June 2002, nr. 35 976, the Hoge Raad, (DutchSupreme Court) emphasized that no taxable supplies can be madebetween a foreign head office and a Dutch fixed establishment."

The company shall not be liable to the customer or owner for lossor damage arising from any noncompliance or miss compliancewith the customer's or owner's instruction or for any failure toperform whether wholly or in part their obligation (whether suchobligation arise in contact or orherwise) unless the same is due tothe negligence of the company or its own servants."Terjemahan Bahasa Indonesia:"Bagian Il Perusahaan Sebagai Agen Ekspedisi25.

Dalam Paragraf 10 Commentary dari Pasal 11OECD Model Tax Convention on Income on Capital, Juli 2005, menyebutkan bahwa "10.Relief or exemption in respect of an item of income is granted by the State of source to aresident of the other Contracting State to avoid in whole or in part the double taxation thatwould otherwise arise from the concurrent taxation of that income by the State ofresidence.

Bahwa ketentuan yang sama juga terdapat dalam Pasal 17 ayat (1) dariSupply Agreement, yang berbunyi sebagai berikut:Pasal 17 ayat (1) Supply Agreement:"... any and ail disputes or differences which may arise out of, or inrelation to, or in connection with this Agreement, shall be settled withinsixty (60) days through friendly negotiations between the Parties. Incase no settlement can be reached through negotiations, such disputesshall be submitted to and finally settled by arbitration.

Bahwa dalam Pasal 25 ayat 1 Technical License Agreement jugadisetujui ketentuan yang sama, yang berbunyi sebagai berikut:Pasal 25 ayat (1) Technical License Agreement:"Any and all disputes or differences which may arise out of, or in relationto, or in connection with this Agreement, shall be settled within sixty (60)days through friendly negotiations between the Parties.

Withoutlimiting the foregoing the Borrower further agrees that the Guarantor may atits option submit any dispute which may arise in connection with thisAgreement to any other court inside the Republic of Indonesia havingjurisdiction over the Borrower or any of its Assets;Perjanjian ini tunduk, dibuat dan diinterpretasikan menurut hukumRepublik Indonesia.

The Lender and the Borrower hereby irrevocably submit to the nonexclusive jurisdiction of the District Court of Central Jakarta, Indonesia, for alllegal proceedings and the solution of all disputes that may arise under or inconnection with this Loan Agreement.8.2. (b). The Borrower waives any objection to the institution of legalproceedings at the District Court of Central Jakarta, Indonesia onjurisdictional grounds such as forum non convenience and venue.8.3.

The Lender and the Borrower hereby irrevocable submit to the nonexclusive jurisdiction of the District Court of Central Jakarta, Indonesia, for alllegal proceedings and the solution of all disputes that may arise under or inconnection with this Loan Agreement.8.2. (b). The Borrower waives any objection to the institution of legalproceedings at the District Court of Central Jakarta, Indonesia onjurisdictional grounds such as forum non convenience and venue.Hal. 81 dari 443 hal. Put.

RepublikIndonesia dengan Keppres No. 23 Tahun 1981, Lembaran Negara No. 40Tahun 1982 dan pelaksanaannya diatur lebih lanjut di dalam PeraturanMahkamah Agung No: 1 Tahun 1981 dan pelaksanaannya diatur lebihlanjut di dalam Peraturan Mahkamah Agung No. 1 Tahun 1990 mengenaitata cara pelaksanaan putusan arbitrase asing, mengatur bahwa:29"Each Contracting State shall recognize an agreement in writing underwhich the parties undertake to submit to arbitration all or any differenceswhich have arisen or which may arise

yang dapat dijadikan acuanuntuk memahami maksud dari istilah Beneficial owner tersebut, yaitu sebagaiberikut:1 OECD Model, mengingat Belanda adalah anggota OECD dan tunduk padaOECD Model Paragraf 10 Commentary dari Pasal 11 OECD Model TaxConvention on Income on Capital Juli 2005, menyebutkan bahwa 10.Relief or exemption in respect of an item of income is granted by the Stateof source to a resident of the other Contracting State to avoid in whole orin part the double taxation that would otherwise arise

Governing lawUnless stated to the contrary in the UPC, the parties agree that thisMPA and the Term Sheet form an International contract and each party(a) agrees that this MPA (and each part of it including Term Sheet,Special Terms, DSAs, UPCs and CallOffs) shall be governed by andconstrued in accordance with the laws of the Republic ofSingapore and (b) irrevocably submits to the nonexclusivejurisdiction of the Singapore courts to settle any dispute whichmay arise under or in connection with this

Hal ini secara tegas dinyatakan dalam bagian Pendahuluan (E)dan Pasal 2.7 MPA yang menyatakan sebagai berikut:Pendahuluan (E) MPA:This Master Purchasing Agreement and the Term Sheet does notitself obligate the Buyers to buy or the members of the SupplierGroup to sell the Materials, such obligations shall arise only to theextent that this Master Purchasing Agreement and the Term Sheet areadopted by means of a UPC entered into by the relevant Buyer and therelevant member of Supplier Group.Terjemahan

(a) agrees that this MPA (and each part of it including Term Sheet,Special Terms, DSAs, UPCs and CallOffs) shall be governed by andconstrued in accordance with the laws of the Republic ofSingapore and (b) irrevocably submits to the nonexclusivejurisdiction of the Singapore courts to settle any dispute whichmay arise under or in connection with this MPA (or any partincluding Term Sheet, Special Terms, DSAs, UPCs and CallOffs).