a member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemedto be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State.Article 11.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However, such interest may also be taxed in the State in which

Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording 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 not exceed10 per cent of the gross amount of the interest.Bunga tersebut dapat juga dikenakan pajak di Negara dimana bungatersebut berasal (Indonesia) dan sesuai dengan perundangundanganNegara tersebut

istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut:I 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

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 account ofthe interested parties".Bahwa mengacu kepada isi paragraf 10 tersebut, dapat disampaikan halhalsebagai

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.

Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila

Putusan Nomor 604/B/PK/PJK/201211.12.13.Bahwa berdasarkan Pasal 7 ayat (3) Persetujuan Penghindaran PajakBerganda (P3B) antara Pemerintah Republik Indonesia denganPemerintah Jerman, menyatakan :"In determining the profits of a permanent establishment, there shall beallowed as dductions expenses which are incurred for the purposes ofthe permanent establishment, includingexecutive and general administrative expenses so incurred, whether inthe State in which the permanent establishment is situated orelsemmere"Pasal

., 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.

apakah suatu produk merupakan makanan olahansebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut :The preparations of this heading may be distinguished from theproducts ob heading 04.01 to 0404 in that they contain, in addition tonatural milk constituents, other ingredients not permitted in theproducts of those earlier headings thus heading 19.01 includes foretample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.

Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or for dieticpurposes 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, trisodium citrateand calcium choride, for instance) as well as very small quantities of antioxidantsor vitamins not normany found in the product.

Thus heading19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dietetic purposesand 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.

Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3BIndonesiaBelanda 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, theprofits of the permanent establishment may be subjected to an additionaltax in that other State

Putusan Nomor 1993/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 State inaccordance 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

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

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 theHalaman 11 dari 33 halaman. Putusan Nomor277/B/PK/PJK/2013interest 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,the report from the Committee on Fiscal Affairs entitled "DoubleTaxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties".14.2.

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan 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

., 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.

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 diatas, sangat jelas ditentukan bahwa suatu. produk dapatdiklasifikasikan HS 1901.10.29.00,

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.

Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or fordietic 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 constituents ofmilk (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 HS 1901.10.29.00 apabila

., 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).

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

No. 102/B/PK/PJK/2010(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 constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila : Makanan olahan

Mengandung amoksisilin (INN)atau garamnya Mengandung ampisilin (INN) ataugaramnya Lainlain Mengandung antibiotika lainnya Mengandung hormon atau produklainnya dari pos 29.37 tetapi tidakmengandung antibiotika: Mengandung insulin Lainlain Mengandung alkaloida atauturunannya tetapi tidak mengandunghormon atau produk lainnya dari pos29.37 atau antibiotika: Mengandung kinin dan garamnya Lainlain Lainlain Medicaments (excludinggoods of heading 30.02, 30.05or 30.06) consisting of two ormore constituents which

Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkanAlas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi padaPos 64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan Waterproof footwear with outersol luar dan bagian atas dari soles and uppers of rubber or ofkaret atau dari plastik, plastics, the uppers of which arebagian atasnya tidak

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

However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the beneficialHalaman 8 dari 38 halaman.

diterapkanapabila terpenuhi persyaratan bahwa Dupoer FinanceBV merupakan beneficial owner dari penghasilan bungayang diterimanya.3) Ketentuan Pasal 11 P3B Indonesia Belanda mengatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyisebagai berikut:a.Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other state;However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State ini which

Putusan Nomor 1150/B/PK/Pjk/20158)circumstance of each individual case are of crucialimportance,which make it difficult to provide moreprecise description.e the meaning of the term "benefical owner" ininternational tax law is strongly determined by factualcirmstances.

Putusan Nomor 2747/B/PK/Pjk/2018hukum (innerljke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Inggris sebagaimana yangdimuat dalam Article 10.7 yang menyatakan bahwa : Notwithstanding anyother provisions of this Agreement, where a company which is a residentof one of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected to anadditional tax in that other State in accordance with its law,

Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Belanda sebagaimana yang dimuat dalamArticle 10.8 yang menyatakan bahwa: "Notwithstanding any otherprovisions of this Agreement, where a company which is a resident ofone of the two States has a permanent establishment in the other State,the profits of the permanent establishment may be subjected toanadditional tax in that other State