Prenhallindo, 2001, hal. 77) (vide BuktiP11) adalah sebagai berikut (kutipan)Akibat dari sSuatu) perbuatan hukum tersebut oleh hukumdianggap tidak ada (hapus), baik sebagian maupunseluruhnya, tanpa memerlukan Keputusan Hakim (keputusanalat perlengkapan Negara yang berwenang) ;26.Bahwa batal demi hukum, yang juga berasal dariistilah Null and Void yang menurut buku Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublishing Co. 1990) (vide Bukti P12) adalah sebagaiberikut (kutipan):That which

binds no one or is incapable of giving therise to any right or obligations under anycircumstances, or that which is of no effect ;Terjemahantidak mengikat terhadap siapapun atau tidak memilikikemampuan untuk memberikan hak atau kewajiban apapunterhadap siapapun dalam situasi apapun, atau tidakmemiliki akibat apapun ;Bahwa dengan pengertian batal demi hukumsebagaimana disebutkan diatas dan dengan telahdinyatakan batal demi hukum berdasarkan Putusan MahkamahAgung RI, maka Peraturan Menteri Keuangan

Pertimbangan PITUN sebagaimana dikutip diatastidak memperhatikan Putusan MA angka 2 ~=~=yangmenyatakan(KUTIPAN)Menyatakan Peraturan Menteri Keuangan No.85/PMK.02/2005 tanggal 11 Oktober 2005 dan PeraturanMenteri Keuangan No. 131/PMK.010/2005 tanggal 23Desember 2005 BATAL DEMI HUKUM.Bahwa batal demi hukum, yang disebut juga denganistilah null and void, menurut Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublish Co., 1990) (vide Bukti P11) = memilikipengertian sebagai berikut(KUTIPAN)That which

binds no one or is incapable of giving therise to any rights or obligations under = any24circumstances, or that which is of no effect.

Bahwa OECD Model Tax Convention on Income andCapital, menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company conferentitlement are, as ageneral rule, available solely to theshareholders themselves.

a shareholder; this is the case, forexample, where the recipient is a relative of theshareholder or is a company belonging to the samegroup as the company owning the sharesBahwa UN Model Tax Convention on Income and Capital,menyatakan :Article 10The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders' shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which

is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary Art.10 paragraf 3 (28)Halaman 21 dari 51 halaman.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, aS a general rule, available solely to theshareholders themselves.

Guarantee Provision.In consideration of DBS BANK (Hongkong) Limited ("Bank", whichexpression shall include all the branches of the Bank in all countriesand its successors and assigns) granting, continuing and affordingfacilities at the request of the person named in Part 1 of the Schedule("Guarantor" which expression shall include this person's successorsand assigns) for as long as the Bank may think fit to the personnamed in Part 2 of the Schedule (the Principal), the Guarantor hereby agrees and

undertakes with the Bank to pay to the Bank ondemand all sums of maney and liabilities (collectively Liabilities)whether certain or contingent, now or here after owing or incurred tothe Bank any acoount what soever by the Principal jointly with anyother personor persons or from any firm in which the Principal may bea partner and in whatever style, name or form including without anylimitation:(a) In the case of death or liquidation of the Principal, all sums whichwould at any time have been owing

The Guarantor shall pay to the Bank ondemand any amount for which it is liable under this clause 2.Yang diterjemahkan secara bebas adalah sebagai berikut:Tanggung Jawab Pokok dari Penjamin.Tanpa mengurangi ketentuanketentuan lain dari Jaminan inl,Penjamin setuju bahwa ia juga akan bertanggung jawab sesuaiJaminan ini terkait dengan KewajibanKewajiban selaku prinsipal(debitor utama) dan tidak hanya sebagai penjamin ataupenanggung dan jika ia mengganti kerugian Bank sepenuhnyaterkait KewajibanKewajiban

Putusan Nomor 300/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic,Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

memenuhi syarat kKedua karena pembuatannya dengancara injedion moulding, karena untuk masuk pas 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 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 bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orHalaman 28 dari 31 halaman.

Putusan Nomor 300/B/PK/PJK/201612.13.14.15.heelstrap 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) Nonwaterprooffootwear 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 diimpar Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02,karena pad a bab 64, pos yang paling tepat untuk

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Clogs without quarter or counter, the uppers of which are produced inone 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, areattached to the sole by stitching;d. Sandals consiting of straps across the instep and counter or heelstrapattached 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. onwaterproof footwear produced in one piece (for example, bathingslippers)12.Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02.13.Bahwa menurut Ketentuan Umum Mengintrepretasi

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002Halaman 5 dari 32 halaman Putusan Nomor 320/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.Diterjemahkan oleh Penerjemah Resmi Dan

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya 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: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6b) Clogs without quarter or counter, the uppers of which

are produced inone 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, areattached 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;Halaman 29 dari 32 halaman Putusan

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfHalaman 5 dari 32 halaman Putusan Nomor 317/B/PK/PJK/2016Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.Diterjemahkan oleh Penerjemah Resmi Dan

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.11.Bahwa pada penjelasan pos 64.02 pada halaman XIl 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

are produced inone 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, areattached 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

harus dipenuhi agar Indonesia dalam hal ini dapatmengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which

Kegiatan usaha dilakukan langsung oleh kantorpusat, dan penghasilan juga diterima langsung oleh kantor pusat;bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkan bahwa "forthe purposes of this convention, the term "permanent establishment"means a fixed place of business in which the business of the enterprise iswholly or partly carried on";bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duakriteria yang harus dipenuhi untuk adanya suatu BUT, yaitu kehadirantetap (fixed place

Putusan Nomor 1515/B/PK/PJK/2017bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak berganda tersebuttegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) the maintenance of a fixed place of business solely for the purpose ofadvertising, for the suppiy of Information, for scientific research or forsimilar activities which have a preparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;(e) pengurusan

Putusan Nomor 1515/B/PK/PJK/20175. bahwa berdasarkan Pasal 5 ayat (2) P38B IndonesiaPerancis,disebutkan bahwa:The term "permanent establishment" shall include especially: (a) aplace of management, (b) a branch, (c) an office, (d) a factory, (e) aworkshop, (f) a farm or plantation, (g) a mine, an oil well, quarry or otherplace of extraction of natural resources, (h)a building site or constructionor assembly project which exists for more than six months";Istilah "badan usaha tetap" terutama meliputi

Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5 yangmenyebutkan:This paragraph lists a number of business activities which aretreated as exceptions to the general definition laid down inparagraph 1 and which are not permanent establishments,even if the activity is carried on through a fixed place ofbusiness. The common feature of these activities is that theyare, in general, preparatory or auxiliary activities;3.6.4.

consent shall not be unreasonablywithheld;have the right to sell, assign, transfer, convey, or otherwise disposeof all of its rights and interests under this Contract undividedly toparties other than Affiliated Companies with the prior writtenconsent of Pertamina and the Government of the Republic ofIndonesia, which consent shall not be unreasonably withheld;have the right of ingress to and egress from the Contract Area andto and from facilities wherever located, at all times;have the right to use

Contractoragrees to sell and deliver to Pertamina a portion of the share of theCrude Oil to which it is entitled to pursuant to subsection 1.3 and3.1 of Section VI calculated for each Year as follows:i. multiply the total quantity of Crude Oil produced from theContract Area by a fraction the numerator of which is thetotal quantity of Crude Oil to be supplied and thedenominator is the entire Indonesian production of Crude Oilof all petroleum companies;ii. compute twentyfive percent (25%) of the total

Contractoragrees to sell and deliver to Pertamina a portion of the share of theCrude Oil to which it is entitled to pursuant to subsection 1.3 and3.1 of Section VI calculated for each Year as follows:Iiil.multiply the total quantity of Crude Oil produced from theContract Area by a fraction the numerator of which is thetotal quantity of Crude Oil to be supplied and thedenominator is the entire Indonesian production of Crude Oilof all petroleum companies;compute twentyfive percent (25%) of the total

Be responsible for the preparation and execution of the WorkProgram, which shall be implemented in a workmanlikemanner and buy appronate scientific methods....(Dengan terjemahan resmi)Kontraktor harus:a. Membayar di muka semua dana yang diperlukan danpembelian atau sewa semua material, peralatan danpersediaan yang perlu dibeli atau disewa dalam Valuta Asingsesuai dengan Program Kerja :d.

Be responsible for the preparation and execution of the Work Program,which shall be implemented in a workmanlike manner and buyappronate scientific methods...(Dengan terjemahan resmi)Kontraktor harus:a. Membayar dimuka semua dana yang diperlukan dan pembelian atausewa semua material, peralatan dan persediaan yang perlu dibeli ataudisewa dalam Valuta Asing sesuai dengan Program Kerja ;c.

Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which

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 XII 64021Explanatory Notes, Fifth 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

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;(ij) 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 sole byplugs which lock into holes in the sole;(1) Nonwaterprooffootwear produced in one piece (for example,bathing slippers);Halaman 28 dari 31 halaman.

Ltd. yang merupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section Location shall be TKP4546,TKP58.5S9,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd. yangmerupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4548,TKP58.559,5 and TKP8667. The Locations are approximately 5 km northof Batam Island. The scope of work Included but not limited to engineering,pmdump surveying, procurement, loud out, transportation and constructionactivities; "Halaman 13 dari 65 halaman.

Pekerjaan ini dinyatakan secara terpisah;bahwa berdasarkan penelitian dan review Tim Peneliti atas fotocopydokumen Subcontract Agreement, pada poin 7.1 dan 7.2 Expensesdinyatakan bahwa:"Contractor will reimburse Subcontractor for any expenses made which aredeemed to be out of the Subcontractor's Scope as defined in clause 2.2. ofthe Subcontract Agreement;""The Reimbursement of expenses shall be at cost 1.e. without anysurcharge, interest or mark up;"bahwa sesuai penelitian atas data dan dokumen yang

Ltd. yang merupakan Main Contract;The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd.; hal ini karena substansi ekonomi pihak'membayar biaya transportasi tersebut adalah pihak kontraktor utama yaitu PT BInternational Indonesia melalui proses reimbursement biaya tersebut.Hal ini diperkuat dengan Klausul poin 7.1 dan 7.2 dari Subcontract Agreement yang meny:bahwa:"Contractor will reimburse Subcontractor for any expenses made which are deemed to be outSubcontractor's Scope as defined in clause 2.2. of the Subcontract Agreement";"The Reimbursement of expenses shall be at cost i.e

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002 The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component which maybe made of rubber or plastic diterjemahkan ciri knas alas kaki tahan airadalah kedua bagian sol dan bagian atasnya mampu memberikanperlindungan tahan air terhadap kaki, terbentuk dalam komponen tunggalyang terbuat dari

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 XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) 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

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagian solHalaman 10 dari 35 halaman Putusan Nomor 537 B/PK/PJK/2016dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki

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 XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;Halaman 31 dari 35 halaman Putusan Nomor 537 B/PK/PJK/201612.13.14.(6) 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

dirancang/dibentuk untuk menjadi waterproof footwear, namum dari hasilrancangannya alas kaki tersebut tidak dapat melindungi dari penetrasi air, makaalas kaki tersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air.Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which

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 XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would

be made between independententerprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly3.

Jakarta, 1998, Hal. 4454)Bahwa dari situs indonesian taxation (http://indonesiantaxation.blogspot.com/2009/1 1/interpretasiklasifikasiroyaltijasa.html)diperoleh informasi mengenai kriteria perbedaan antara royalti dariknow how dengan imbalan jasa teknik menurut praktikinternasional sebagai berikut :Menurut Michael Krausse kriteria perbedaan antara royalti denganjasa teknik adalah :As a general rule, the transfer of know how involves the provisionof industrial, commercial or scientific information which

On the contrary, a typical contract for the provision oftechnical services, is that in which one of the parties undertakes touse his skills to execute work himself for the other party.

Inotherwords, existing knowhow which is required for performing thework will be for on his own benefit within the framework of theservices provided and he will also accept responsibility for itsresultDari kutipan di atas, secara garis besar dapat diambil kesimpulanbahwa dalam praktiknya, royalti diberikan atas transfer know howHalaman 21 dari 32 halaman Putusan Nomor 1175 B/PK/PJK/2016dari seseorang kepada pihak lain tanpa pihak yang memiliki hakroyalti tersebut harus ikut serta dalam penerapan suatu

Putusan Nomor 1747/B/PK/PJK/2016e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic,Diterjemahkan oleh

memenuhi syarat kedua karena pembuatannya dengan carainjection 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

are producedin 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 sole byplugs which lock into holes in the sole;Halaman 28 dari 31 halaman.

Putusan Nomor 1749/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic,Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

memenuhi syarat kedua karena pembuatannya dengan carainjection 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:(m) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which

are producedin one plece usually attached to the base or platform byriveting;(0) 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;(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 sole byplugs which lock Into holes In the sole;(r) Nonwaterproof footwear produced

However, theterm "interest" does not include income dealt with in Article 10;Tax Treaty dengan USA:Article 12 (6) The term "interest" as used in this Conventionmeans income from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other security and whether or notcarrying a right to participate in profits, and debtclaims of everykind, as well as all other income which, under the taxation law ofthe Contracting State in which the

Pasal 9.3 itusendiri antara lain menyatakan : except as otherwiseprovided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from thedate on which such payment was originally due until thedate that such payment was made.Berdasarkan Pasal 4 ayat (1) huruf f UU PPh, bungatermasuk premium, diskonto dan imbalan karena jaminanpengembalian utang.

Berdasarkan Power dalam Purchase Agreement tertanggal12 Februari 1994 antara PT Paiton Energy denganTermohon Peninjauan Kembali diatur halhal:Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that such paymentwas made;Halaman 38 dari 55 halaman.

Putusan Nomor 1373/B/PK/PJK/201 7Appendix P Invoicing and Payment Procedures:Broken contract shall have the meaning set forth inSection 7 (c);Reference Banks shall mean, collectively, at leastthree (3) banks designated as such by PLN from time totime (one of which shall at all times be Bank Indonesiaor any successor central bank for the Republic ofIndonesia), subject to approval of Seller, which shall notbe unreasonably withheld, provided that any change inthe designation of a Reference Bank with

, sebagai konvensiinternasional yang telah diratifikasi oleh Negara Republik Indonesiaberdasarkan Keputusan Presiden Nomor 24 Tahun 1979 yang telahdiubah dengan Keputusan Presiden Nomor 15 Tahun 1997 yangmerupakan salah satu dari dasar pembentukan UU Merek, yangmenyebutkan bahwa :Trademarks covered by this Article may be neither denied registrationnor invalidated except in the following cases:ee ;2. when they are devoid of any distinctive character, or consistexclusively of signs or indications which

Keduahal ini sebagaimanadapat dibuktikan darihalaman 8 ResearchLai Ah Eng dan situsresmi KillineyKopitiam (http://www.killineykopitiam.com/coprofile.html), yangmenyatakan bahwa :Halaman 8 Research Lai Ah Eng :As such, the late 1920s to the 1950s became a period ofgrowth and thrive during which the Hainanese graduallycarved out and consolidated their distinc kopitiambusiness niche (Lee 2009: 1415).

While many, both old andnew, are found in the city, the majority are scattered in thetown and neighbouring centres of all public housingestates in which nearly 85 per cent of Singaporespopulation luve.

Singapura)(selanjutnya disebut /P Office Singapore) dalamkeputusannya pada perkara antara Pacific Rim IndustriesInc. melawan Valention Globe B.V. (2008) SGIPOS 6(selanjutnya disebut KOPITIAM Case), sebagaimana dapatdiperoleh dari situs resmi /P Office Singapore (http://www.ipos.gov.sg/Portals/0/HMG/GDs/2008%20SGIPOS%208.pdf) yang menyatakan bahwa:Poin 36 KOPITIAM Case:The Singapore Tourism Board (STB) recognises thatlanguage is living and constantly evolving in a multiracialcountry like Singapore which

The STB has helpedinitiate a website on which a dictionary known as aSinglish dictionary lusts local portmanteau words suchas kopitiam. Kopitiam is an acknowledged localportmanteau word commonly used to describe an eatingplace which has drinks stall that serves beverages as wellas other stalls which serves food.

Any dispute, claim or difference arising out of or in connection with thisAgreement (hereinafter referred to as the Dispute) which cannot besettled amicably at the operations level shall be resolved in accordancewith the following steps:a. Both Parties shall nominate one or more officers to initiate negotiationsessions to settle such Dispute amicably within ten (10) calendardays following the commencement of the negotiation, and report tothe Steering Committee accordingly.b.

Any dispute, claim or difference arising out ofor in connection with this Amendment 1 (hereinafter referred to as theDispute) which cannot be settled amicably at the operations level shall beresolved as follows. Both parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

Any dispute, claim or difference arising out ofor in connection with this Amendment 2 (hereinafter referred to as theDispute) which cannot be settled amicably at the operation level shall beresolved as follows. Both Parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofSingapore, and that such proceedings have been brought in a nonconvenient forum.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofHal 34 dari 64 hal Putusan Nomor 153/Pdt.SusPKPU/2019/PN.Niaga Jkt.PstSingapore, and that such proceedings have been brought in a nonconvenient forum.