disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights";Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"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 fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

disposition forconsideration are contingent on the productivity, use, or disposition of suchproperty or rights",Bahwa selanjutnya Pasal 13 ayat 3 b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"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 to use,industrial, commercial or scientific equipment, but not including ships,aircraft or containers the income from which

Putusan Nomor 112/B/PK/PJK/2014amount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa pada tanggal 11 April 2006, Pemohon Banding melakukanperjanjian lisensi dengan Complex Systems, Inc. dengan perincian sebagaiberikut: iow Activity Pay Activity upon which fee payment is to be made ancomments1 Addendum signing 99,602.50 Addendum signing2 Delivery & intalation 139,443.50 Performing the SMART fest on the AS/400 versionTrade

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, thereport from the Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that aconduit company cannot normally be regarded as the beneficial ownerif; though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, a merefiduciary or administrator acting on account of the interested parties;2 Dalam buku berjudul Beneficial Ownership of Royalties in Bilateral TaxTreaties

Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, halaman 830);26.Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang dijadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatuhnkan merupakan kasus yangberhubungan dengan perkembangan hukum (law development), sehingga padahakekatnya

satuatau kedua Negara yang terikat Persetujuan".Bahwa Article 11 ayat 1 dan ayat 2 PersetujuanAntara Pemerintah Republik Indonesia danPemerintah Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting State".Ayat 2"However, such interest may also be taxed in theContracting State in which

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu

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

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

. :2.1 Subject to the terms and conditions herein set forth, L'Oreal grants toLicensee which accepts the exclusive right and license to exploit theLicensed Products in the Territory.

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Subject to the terms and conditions herein set forth, L'Orealgrants to Licensee which accepts the exclusive right and licenseto exploit the Licensed Products in the Territory. This License islimited to: the exclusive right to use:the Technology andthe Licensed Trademark the exclusive rights to distribute and sell the LicensedProducts in the Territory, and exceptionally outside theTerritory to L'Oreal's subsidiaries who have specificshortterm needs.3)2.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

We've agreed to all your demands, which createdsignificant losses to us on both FOB and freight changes. Isthere anything else we need to do in order to have coal shippedto our plants? Are we being unreasonable in expectingperformance?";Yang terjemahan resminya berbunyi:"....Berita bahwa CV. Borco kehilangan kapal barang untukperjalanan APO #1 sangat mengejutkan dan sangat mengecewakan(Marindo Pacific V/Elanor 3009).

Untuk lebihjelasnya, Penggugat d.R. akan menyebutkan isi surat korespondensitersebut:With regard to the quality issue in connection with APO #01/04,we understand that one possible wag in which the issue should hesettled would he to submit an umpire sample to a third partyindependent laboratory for a final and binding analysis";Terjemahan resminya berbunyi:"Sehubungan dengan masalah kualitas sehubungan dengan APO #01/04,kami memahami bahwa satu) cara yang mungkin dilakukan dimanamasalah tersebut dapat

No. 587 PK/Pdt/2010control and without the fault or negligence of any partyinvoking this clause, which cause may include but not limitedto;Acts of God or the public enemy, acts of the Government in eitherits sovereign or contractual capacity, government restrictions orcontrol on forex, wars, riots, fires, floods, earthquake,epidemics, quarantine, restrictions, strikes, lockouts, shortageof labor, freight embargoes and breakdown of mine, railroad orport equipment;The interruption of operation of the

Deliveries of coal that otherwise would have been made underthis proposal during any period in which performance by eitherparty is prevented by Force Majeure as specified in thepreceding paragraph. Section 8.1. above shall made up at suchtime or times as SELLER and BUYER can mutually agree. However,if they fail to agree such deliveries of coal affected by ForceMajeure shall be cancelled without any liability on the part ofBUYER and SELLER";Terjemahan resminya berbunyi:81.

., milk enriched in vitamins ormineral salts), small quantites of stabilizing agents which serve tomaintain the natural consistency of the product during transport inliquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidantsor vitamins not normaly found in the product.

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 (.g.,cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Hal. 9 dari 21 hal. Put.

., 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 calciumchoride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 includes, forexample :(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:(2) Milk preparations obtained by replacing one or more constituentsof 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 diklasifikasikan HS1901.10.29.00,

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).

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).

Putusan Nomor 1992/B/PK/Pjk/2019company 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 Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan

IfLESSEE fails to pay any rent Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after the dateupon which the same is due and payable, then LESSEE shall be deemed tobe in default...Teremahanresmi Pasal 23.1. Peranjian Sewa:Seluruh ketentuan dalam Peranjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan atau menjalankansalah satu dari tindakan ini.Berikut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town:Halaman 9 dari 36 Penetapan Perdata Permohonan Nomor 50/Pat.P/2019/PN Nab.In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which

dengan tindakansementarayang dimaksud dalamPasal 13 Ayat (1) (b) Konvensi Cape Town.Bahwa, Pasal 43 Ayat (1) Konvensi Cape Town mengatur bahwa wewenang pemberiantindakan sementara berupa penguasaan kembali Pesawat Pemohon sebagaimanadimaksud dalam Pasal 13 Ayat (1) (6b) Konvensi Cape Town diberikan oleh Pengadilanyang berada di wilayah dimana objek pesawat (Pesawat Pemohon in casu) berada.Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:... the courts of the Contracting State on the territory of which

Berikut kutjpannya:Pasal 43 (1) Konvensi Cape Town:... the courts of the Contracting Siate on the temtory of which the object is situatedhave junsdicton to grant relief under Article 13(1)(a), (6), (c) and Article 13(4) inrespect of that objectTerjemahanresmi Pasal 43 (1) Konvensi Cape Town:Halaman 12 dari 36 Penetapan Perdata Permohonan Nomor 50/Pat.P/2019/PN Nab.... pengadilan dar Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurnisdiksi untuk memberikan tindakan berdasarkan Pasal13

Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Pasal 11 ayat (1)"Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State";Pasal 11 ayat (2)"However, such interest may also be taxed in the Contracting State in which

valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA disebutkan juga bahwa:Halaman 10 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which

Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall be construed so as toinclude any financing charge or cost (howsoever described butexcluding other fees, commitment commission, costs or expenses)calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which

kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturHalaman 20 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017dalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall be construed so as to include any financingcharge or cost (howsoever described but excluding other fees,commitment commission, costs or expenses) calculated withrespect to the amount of any indebtedness for borrowed moneyand anyperiod for which

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

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which

ofthat Party, provided that that Party has the rights to exploit such waters, seabed and beneath theseabed in accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to flythe flag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which

itu.Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkan AlasKaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi pada Pos64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles and uppers ofdari karet atau dari plastik, bagian atasnya tidak rubber or of plastics, the uppers of which

Putusan Nomor 2755/B/PK/Pjk/2018Bagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 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 State inaccordance with its law, but the additional tax so charged shall notexceed

timbulnya hak dan kewajiban yangmelekat dari perjanjian yang berasal dari kegiatan business profit,yang sudah barang tentu mempunyai yuridiksi dan tunduk padaregulasi konvensi internasional, Keempat, in casu branch profit tax,memiliki keterkaitan hubungan hukum (innerlijkke samenhang) antaraKontrak Bagi Hasil (production sharing contract) dengan P3BIndonesiaInggris sebagaimana yang dimuat dalam Article 10.7 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which