point VI menetapkan tarif pajak untuk BPT adalah 9%:Whenever an enterprise is situated in one of a State running partly or wholly thebusiness in other State through a permanent establishment situated in thatState, tax can be collected by the other State according to Article 7 paragraph 1,includes an additional tax on profits from that permanent establishment whichshould be paid in that other State, but additional tax which imposed notHalaman 8 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017exceeding

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan Pasal IIbutir VI Ad Article 7 Protocol Tax Treaty Indonesia Belanda (Bukti PK11b) :Whenever an enterprise is situated in one of a State running partly orwholly the business in other State through a permanent establishmentsituated in that State, tax can be collected by the other State according toArticle 7 paragraph 1, includes an additional tax on profits from thatpermanent establishment which should be paid in that other State, butadditional tax which imposed not exceeding

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

pertimbangan hukumnya karena Termohon Peninjauan Kembali telah sewenangwenang dalam menetapkan nilai pabean berdasarkan Metode VI fleksibel IV memperhatikan prinsip dan ketentuan Pasal VII GATT 1994: No customs value shall be determined under the provisions of thisAtricle on the basis of:(Ketentuan larangan dalam penerapan Metode VI, jika)(a) The selling price in the country of importation of goods producedin such country; (harga jual didaerah pabean dari barang yangdiproduksi didaerah pabean)(b) A system which

No. 171/B/PK/PJK/201114(ad) The cost of production other than computed values which havebeen determined for identical or similar goods in accordance withthe provisions of Article 6; (biaya produksi selain yang dihitungdengan menggunakan metode komputasi yang telah ditentukanuntuk barang identik atau barang serupa)(e) The price of the goods for export to a coutry other than thecountry of importation; (Harga barang yang diekspor ke suatunegara selain kedalam daerah pabean)( Minimum customs values;

dilakukanoleh Terbanding dengan alasanalasan sebagai berikut:e Dasar hukum yang digunakan oleh Peneliti yakni Pasal 12 ayat (3)huruf b dan d dari Persetujuan Penghindaran Pajak Berganda("P3B") antara Indonesia dan Australia adalah salah dan tidaksesuai dengan fakta yang ada;Di bawah ini adalah kutipan dari Pasal 12 ayat (3) huruf b dan ddari P3B antara Indonesia dan Australia:The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which

maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storageor display; or(c) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged

shall not exceed :(a) in the case of royalties described in subparagraphs 3 (b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State;2.

However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan

Nomor 689/B/PK/PJK/2017The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid;4.

The term "dividends" as used in this Article means income fromshares or other rights, not being debtclaims, participating in profits,as well as income from other corporate rights which is subject to thesame taxation treatment as income from shares by the laws of theState of which the company making the distribution is a resident;UU Pengadilan Pajak, mengatur halhal sebagai berikut :Pasal 78Putusan Pengadilan Pajak diambil berdasarkan hasil penilaianpembuktian, dan berdasarkan peraturan perundangundanganperpajakan

IndonesiaNomor 14 Tahun 2002 tentang Pengadilan Pajak, menyatakan: "KeyakinanHakim didasarkan pada penilaian pembuktian dan sesuai dengan peraturanperundangundangan perpajakan,;Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State;Ayat (2), "However, such interest may also be taxed in the State in which

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.3.

Commentary on Article 11 Paragraph 9.. the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediately received by a resident of a State with which theState of source had concluded a convention.

For these reasons, the report fromthe Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludesthat a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administratoracting on account of the interested parties.c.

YahyaHarahap SH, 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 yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya

With PT.MUGIE BALI INDAH on January 2008, which registered by Law FirmYangJae having registered office at 6 HaeDongB/D, 1362014, SeochoDong, SeochoGu, Korea, with registration number No. 2011586, theInvestment (Loan) Contract has been amended repeatedly as containedin Amendment of Investment (Loan) Contract dated October 8, 2012,Second Amendment to the Investment (Loan) Contract dated March 6,2013, and all amendments, replacements, additions, or extensionsthereof, including but not limited to the

First repayment in the amount of US$15,000,000 (fifteen millionUnited States dollars) which has been paid in full by theborrower in accordance with the following:(i) The amount of US$12,000,000 (twelve million UnitedStates dollars) has been paid by the Borrower onNovember 28'", 2011 ;(ii) The amountof US$100,000 (one hundred thousand UnitedStates dollars) has been paid by the Borrower onDecember 12", 2011 5 222 nne rene ee een(iii) The amountof US$500,000 (five hundred thousand UnitedStates dollars

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to NACF will be notified in writingthe borrower to the Lender (First Notification) and theHalaman 17 dari 72, Putusan Nomor : 09/PAILIT/2015/PN. NIAGA.

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to Eugene will be notified in writingthe borrower to the Lender(Second Notification) and thecompletion of such payment shall be conclusivelyevidenced by Transfer Slip.

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which arenot Permanent Establishments, even if the activity is carried on through afixed place of business. The common feature of these activities is that theyare, in general, prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.

It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.

Putusan Nomor 1518/B/PK/PJK/20172. 4.pajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut;OECD MODEL 2008:Pasal 5 ayat (1):For the purposes of this Convention, the term PermanentEstablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Car ONPlace of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other

Di dalam kasus ini, Oracle Corporation memberikan jasa yangmemerlukan sumber daya dan keahlian yang dimiliki untuk mendukungbisnis Pemohon Banding Lihat OECD paragraf 11.1 dan 11.2 disebutkan:In the know how contract, one of the parties agrees to impart to theother, so that he can use them for his own account, his specialknowledge and experience which remain unrevealed to public. It isrecognized that the grantor is not required to play anypart himself.

Putusan Nomor 1112/B/PK/PJK/2015aktifitas tertentu. untuk dapat memenuhi kewajibannya, termasukmengeluarkan biaya untuk gaji dari pegawai yang terlibat atau bahkankepada subkontraktor.OECD paragraf 11.3 menyebutkan sbb:The supply of know how (in most cases) would generally be very littlemore which need to be done by the supplier under the contract other thanto supply existing information or reproduce existing material.On the other hand services involve a very much greater level ofexpenditure by the

The following criteria arerelevant for the purpose of making that distinction:In most cases involving the supply of knowhow, there would generallybe very little more which needs to be done by the supplier under thecontract other than to supply existing information or reproduce existingmaterial.

Itgenerally corresponds to undivulged information of an industrial,commercial or scientific nature arising from previous experience,whichas practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived."Informasi yang belum pernah diungkapkan. Bahwa Pedoman OECDparagraf 11 menyatakan bahwa dalam konirak royalti harus terdapatpenyaluran atas informasi yang sudah ada namun belum pernahdiungkapkan.Halaman 34 dari 48 halaman.

Dengandemikian satusatunya kesimpulan yang dapat ditarik adalah bahwaPemohon PK (dahulu Pemohon Banding) tidak dapat memperolehmanfaat ekonomi dari transfer tersebut dalam rangka penjualan/pemberian jasa kepada para pelanggannya.OECD Commentary ayatl1.4 layanan purnajual, bantuan teknis,advokasi dan akuntansi tidak termasuk layanan knowhowExamples of payments which should therefore notbe considered to bereceived as consideration for the provision of knowhow but, rather, forthe provision of services

Perk.No.90/PDT/2016/PT.DKIbetween the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

PULP. 002/2013 dated September 03, 2013between the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas denganini dinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanaKanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

All dispute or controvery or claim arising out of or relating to thisContract, which is not settled after the Parties attempt an amicablenegotiation shall be resolved by final and binding arbitration. The arbitrationshall be held in accordance with the rule of the Singapore InternationalArbitration Centre ("SIAC") and the place of arbitration shall be Singapore.The number of arbitrator shall be 3 (three) to be appointed in accordancewith the rule of SIAC."

Although it would be out of question to list here all the auxiliaryactivities which could properly be brought under the provision .....Perusahaan Pelayaran dan Angkutan Udara, terkadang melibatkan suatutambahan aktivitas yang kurang lebih berhubungan langsung denganpengoperasian kapal laut maupun kapal udara.......Butir (9) Commentary :If an enterprise engaged in Internastional transport undertakes to see to it that,in connetction with such transport, goods are delivered directly to consignee inthe

Such containers frequently are also used inland transport,Profit derived by an enterprise engaged in International transport form the leaseof containers which is supplementary or incidental to its International operation ofships or aircraft fall within the scope of this article ;Hal 7 dari 11 hal Put.

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

jenis barang:Tumble Dryer (pengering pakaian), Model DDG 6A1 GD, Merk Delizia, Capacity 6 Kg, 1.800Watt.bahwa PIB Nomor 295821 tanggal 05 Agustus 2011, memberitahu jenis barang : DRYER DDG6A1 GD, negara asal China;bahwa di dalam persidangan Pemohon Banding menyerahkan 1 (satu) lembar brosure daribarang yang diimpornya yang menyebut : EUROstyle Dryer, Electric Dryer, model DDG 6A1GDbahwa menurut Dictionary of Contemporary English Longman pengertian dari : TumbleDryer adalah a heated container in which

Putusan Nomor 511/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 plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(6) 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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 31 dari 34 halaman.

(d) Sandals consisting of straps across the instep and counter or heel strapattached 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, bathingslippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon Peninjauan Kembali) dapat masuk pos 64.02, karena pada bab64

Putusan Nomor 1714/B/PK/PJK/201 7kehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (8) 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 have a preparatory or auxiliary character forthe enterprise";Bahwa dengan

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

For the purposes of this Convention, the termpermanent establishment means a fixed place ofQusimess in which the Dusimess of the enferprise iswholly or partly carried ani. Untuk tujuan Persetujwan ini, istilah "tempat usahatefap" berarti suatu tempat usaha tertentu di maraseluruh atau sebagian usaha perusahaan dijalankan. ba.

dari struktur organisasi tersebut terlihat bahwa kantorperwakilan (representative office) CHARABOT SA yang ada diIndonesia tersebut tidak melakukan kegiatan usaha sepertiusaha untuk produksi, usaha penjualan/perdagangan(ekspor/impor) tetapi hanya sekedar kegiatan riset pemasaranprodukproduk Kantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B IndonesiaPerancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which

Bahwa hal tersebut juga ditegaskan dalamCommentary OECD Model Tax Convention atasParagraf 4 article 5 yang menyebutkan:This paragraph lists a number of businessactivities which are treated as exceptions to thegeneral definition laid down in paragraph 1 andwhich are not permanent establishments, even ifthe activity is carried on through a fixed place ofbusiness.

Although it would be out of question to list here all the auxiliaryactivities which could properly be brought under the provision .....Perusahaan Pelayaran dan Angkutan Udara, terkadang melibatkan suatutambahan aktivitas yang kurang lebih berhubungan langsung denganpengoperasian kapal laut maupun kapal udara.......Butir (9) Commentary :If an enterprise engaged in Internastional transport undertakes to see to it that,in connetction with such transport, goods are delivered directly to consignee inthe

Such containers frequently are also used inland transport,Profit derived by an enterprise engaged in International transport form the leaseof containers which is supplementary or incidental to its International operation ofships or aircraft fall within the scope of this article ;Dalam perkembangannya, Containerisation / Jasa Kontainer telah merupakanfaktor yang sangat menunjang dalam bidang transportasi dalam jalurInternasional, Jasa Kontainer tersebut kadangkadang juga mencakuptransportasi darat

In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection with Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that the proceedings have beenbrought in an inconvenient forum.Terjemahan

memenuhi syarat kKedua 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 rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

(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 pada bab 64/pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

Royalti, sewa, dan penghasilan lain schubungan dengan penggunaan harta;Bahwa Pasal 7 dan Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian PajakBerganda Indonesia Australia, menyatakan :Pasal 7The 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 in that other State.Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise

, andaccording to the law of that State, but the tax so charged shall not exceed: (a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design

KimberlyClark Corporation seeks to develop and support the Sectors inSouth Asia Region by providing Services to each of the Affiliates.Selanjutnya berturutturut pada :11.6.11.7.point 1.1.(8) : "Stewardship Costs" means the cost of activities conductedby KCSAP on behalf of KimberlyClark Corporation"point 4.1 : "KimberlyClark Corporation and KCSAP will agree fromtime to time on which costs are properly categorised asStewardship Costs"Bahwa berdasarkan hal tersebut di atas terbukti dengan sah danmeyakinkan

Bahwa Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian Pajak Berganda IndonesiaAustralia, menyatakan :Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:a in the case of royalties described in subparagraphs 3 (b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments

, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientific equipment;or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary

Anacceptance of this general principles is not inconsistent with provisions of law which, inparticular cases, shift the burden of proof ence certain facts creating a contrarypresumption have been established.

Butir ketiga dari rekomendasi tersebut menyebutkan:Countries may consider adopting measures that allow such proceeds or instrumentalities tobe confiscated without requiring a criminal conviction, or which require an offender todemonstrate the lawful origin of the property alleged to be liable to confiscation, to the extentthat such a requirement is consistent with the principles of their domestic law.Sementara itu, Pasal 54 ayat (1) huruf c UNCAC menyatakan bahwa:....Consider taking such measures

Civil Forfeituredi Georgia GeorgiaUniform CivilForfeitureProcedure Act(Chapter 6,Title 9 CivilPractice, 2015Georgia Code UndangUndang (Act) 2015 91612(a) In actions in rem, the property which is thesubject of the complaint for forfeiture shall benamed as the defendant. The complaint shall beverified on oath or affirmation by a duly authorizedagent of the state in aq manner consistent with Article5 of Chapter 10 of this title.

Such complaint shalldescribe the property with reasonable particularity;state that it is located within the county or will belocated within the county during the pendency of theaction; state its present custodian; state the name ofthe owner or interest holder, if known; allege theessential elements of the criminal violation which isclaimed to exist; state the place of seizure, if the 54 property was seized; and conclude with a prayer ofdue process to enforce the forfeiture.(3) If real property is

the subject of the complaint forforfeiture or the owner or interest holder is unknownor resides out of this state or departs this state orcannot after due diligence be found within this stateor conceals himself or herself so as to avoid service,a copy of the notice of the complaint for forfeitureshall be published once a week for two consecutiveweeks in the legal organ of the county in which thecomplaint for forfeiture is pending.

NonpaymentThe Purchaser does not pay on any payment date anyamount payable pursuant to a Transaction Document at theplace and in the currency in which it is expressed to bepayable.Terjemahan tidak resmi Pasal 14.1. jo Pasal 14.2. PerjanjianPenjualan Dengan Angsuran:14.1. Peristiwa WanprestasiMasing masing peristiwa yang ditetapkan dalam Klausul 14ini adalah Peristiwa Wanprestasi dan penolakan Perjanjianini oleh Pembeli.14.2.

to the Purchaser and withimmediate effect terminate the Purchasers rights to possession ofthe Helicopter, whereupon the rights of the Purchaser to possessthe Helicopter under this Agreement will cease; and/or(ii) Proceed by appropriate court action to enforce performance by thePurchaser of this Agreement and/or other Transaction Documentsand/or to recover damages for the breach of this Agreement;and/or(iii) Either at the Purchasers sole cost and expense:(A) Take possession of the Helicopter, for which

Remedies and Deregistration and Export on a DefaultThe Purchaser agrees that if an event of Default is continuing:(a)(b)in addition to all other remedies available, the Seller will beentitled to obtain any of the orders specified in Article 13 (1) ofthe Cape Town Convention and that Article 13 (2) of the CapeTown Convention will not apply; andon termination of the Possession Period, the Seller mayprocure the deregistration of the Helicopter, its export andphysical transfer from the territory in which

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.... the courts of the Contracting State on the territory of which theobject is situated have jurisdiction to grant relief under Article 13(1)(a),(b), (c) and Article 13(4) in respect of that objectTerjemahan tidak resmi Pasal 43 (1) Konvensi Cape Town:.... pengadilan dari Negara Peserta pada suatu wilayah di manaobjek berada, memiliki yurisdiksi untuk memberikan tindakanberdasarkan Pasal 13(1)(a), (b), (c) dan Pasal 13(4) sehubungandengan objek

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:Halaman 19 dari 52 Putusan Nomor 19/Pid.B/2019/PN Nab25.26..... the courts of the Contracting State on the territory of which theobject is situated have jurisdiction to grant relief under Article 13(1)(a),(b), (c) and Article 13(4) in respect of that objectTerjemahan resmi Pasal 43 (1) Konvensi Cape Town:.... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki. yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1