Putusan Nomor 780/B/PK/PJK/2012menyatakan bahwa: The financial statements which are presented is USDollars, have been prepared on the accrual basis, except for the statements ofcash flows which are presented on a cash basis;Bahwa dengan demikian berdasarkan data dan fakta yang ada, mengingatbahwa sistem pembukuan yang dianut Pemohon Banding adalah accrual basis,maka atas biaya bunga kepada Nissho Iwai Corporation untuk Tahun 2005sebesar US$ 6,608,121.75 atau sebesar Rp 55.206.350.507,00 yang telahdibebankan

Bahwa terkait dengan pendapat Majelis Hakim sebagaimana dimuat padahalaman 30 alinea ke10 dan halaman 31 alinea ke6 tersebut di atas,maka Pemohon Peninjauan Kembali (Semula Terbanding) menyatakansangat keberatan dengan pendapat Majelis Hakim dengan alasan sebagaiberikut:a.Kami berpendapat bahwa article 11 (2) P3B antara Pemerintah RI danPemerintah Jepang berbunyi, However, such interest may also betaxed in the Contracting State in which it arises, and according to thelaws of that Contracting State

(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, 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 orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock

Bahwa Article 16 Agreement on TradeRelated Aspects of IntellectualProperty Rights (TRIPS Agreement) menegaskan:The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owners consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

"This Confirmation evidences a complete and binding agreementbetween you and us as to the terms of the Transaction to which thisConfirmation relates. In addition, you and we agree to use allreasonable efforts promptly to negotiate, execute and deliver anagreement (the "Agreement") in the form of the ISDA 2002 MasterAgreement (the "ISDA Form"), with such modifications as you and wewill in good faith agree.

(ii)waives any objection which it may have at any time to the laying ofvenue of any Proceedings brought in any such court, waives any claimthat such Proceedings have been brought in an inconvenient forum andfurther waives the right to object, with respect to such Proceedings, thatsuch court does not have any jurisdiction over such party; and (iil)agrees, to the extent permitted by applicable law, that the bringing ofProceedings in anyone or more jurisdictions will not preclude thebringing of Proceedings

An Early Termination Amount due in respect of anEarly Termination Date will, together with any amount of interestpayable pursuant to Section 9(h)(ii)(2), be payable (1) on the day onwhich notice of the amount payable is effective in the case of an EarlyTermination Date which is designated or occurs as a result of an Eventof Default ... " (Section 6(d)(Ii)).Terjemahan: "tanggal pembayaran. suatu jumlah pengakhiran diniberkaitan dengan tanggal pengakhiran dini akan, bersama denganjumlah bunga apapun

Section 6(d)(i) obliged each party to make the calculationscontemplated by section 6(e) (if any) and provide the other party astatement showing such calculations in reasonable detail, specifyingany early Termination Amount payable and giving details of the relevantaccount to which any amount was to be paid.Terjemahan: Pasal 6 (d) (i) mewajibkan setiap pihak untuk melakukanpenghitungan yang diatur dalam Pasal 6(e) (jika ada) dan memberikankepada pihak lainnya suatu pemyataan menunjukkan perhitungandalam

Pasal 10 (c ) ISDA Master mengatur bahwa:"The Office through which a party enters into a Transaction will be theOffice specified for that party in the relevant Confirmation or as otherwiseagreed by the parties in writing, Unless the parties otherwise agree inwriting, the Office through which a party enters into a Transaction will alsobe the Office in which it books the Transaction and the Office throughwhich it makes and receives payments and deliveries with respect to theTransaction ".Terjemahan

040/RMIKAN/IV/2015 kepada Penggugat mengenai adanya permasalahanperhitungan pembayaran yang berhak diterima oleh Penggugat ataspengakhiran Perjanjian Jasa.Di dalam surat ini, PT RMI (dalam pailit) menyampaikan:"In regards of Early Termination Contract Agreement No.53540R on March 18, 2015 and demand of Performance Bondpayment aS a consequences, we'd like to seek yourconsideration that PT RMI have successfully drilled 6 wells thusVICO Indonesia shall only be entitled for Performance Bondpayment which

daily prorate since the effective date of EarlyTermination on March 18, 2015 up to May 31, 2015 which is 74days.

Penggugat ataspengakhiran Perjanjian Jasa yang masih disengketakan antaraPenggugat dan PT RMI (dalam pailit).Halaman 28 putusan perkara Nomor : 453/Pdt/2019/PT.DKIDi dalam surat ini, PT RMI (dalam pailit) menyampaikan:"In regards of Early Termination Contract Agreement No.53540R on March 18, 2015 and demand of PerformanceBond payment as a consequences, we'd like to seek yourconsideration that PT RMI have successfully drilled 6 wellsthus VICO Indonesia shall only be entitled for PerformanceBond payment which

daily prorate since the effective dateof Early Termination on March 18, 2015 up to May 31,2015 which is 74 days.

eEvent) var eEvent = window.event;if (eEvent.keyCode)nCode = eEvent.keyCode;else if (eEvent. which)nCode = eEvent.which;if (nCode==13) fForm.submit(); function setCookie(cname, value,expiredays)if (value ==" value == null) alert(Buka halamanpengadilan yang akan dijadikan default homepage!);return;var exdate=new Date();exdate.setDate(exdate.getDate()+expiredays);document.cookie = cname+ "=": "sexpires=" + exdate.toUTCString() +wer+ escape(value) + ((expiredays==null) ?"

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

In such a case theexcess payment may be taxed by each Contracting Stateaccording to its own law, including the provisions of thisConvention where applicable.The term "interest" as used in this Convention meansincome from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other securities and whether ornot carrying a right to participate in profits, and debtclaimsof every kind, as well as all other income which, under thetaxation

law of the Contracting State in which the incomehas its source, is assimilated to income from money lent.2.5.

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:Halaman 7 dari 68 halaman Putusan Nomor 1831/B/PK/PJK/2017BP MIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

Hal ini dapatdilihat 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 butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BP MIGAS 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.

BOTH PARTIES (catatan dari TERGUGAT Il: BOTH PARTIESadalah PENGGUGAT dan TERGUGAT dengan TERGUGATll) shall in the first instance attempt to resolve any and alldisputes, controversies, and conflicts which may arisingbetween them in connection with this Agreement amicably bymutual and good faith consultation, conciliation, andcooperation2.

akandiselesaikan dengan itikad baik melalui musyawarah untuk mufakat.Hanya apabila tidak dapat dicapai mufakat dalam waktu 60 hari, parapihak mengajukan permohonan penyelesaian perselisihan melalui BAN(any and all disputes, controversies, and conflicts which may arisingbetween them in connection with this Agreement).

BOTH PARTIES (catatan dari TERGUGAT I: BOTHPARTIES adalah PENGGUGAT dan TERGUGAT denganTERGUGAT Il) shall in the first instance attempt to resolveany and all disputes, controversies, and conflicts which mayarising between them in connection with this Agreementamicably by mutual and good faith consultation, conciliation,and cooperation.2.

Bahwa Indonesia telah sepakat dan oleh karenanya telah meratifisirKonvensi New York 1958, Pasal Il ayat 1, New York Convention onthe Recognition and Enforcement of Foreign Arbitral Awards (1958)menyatakan:Each Contracting State shall recognize an agreement inwriting under which the parties undertake to submit toarbitration all or any differences which have arisen or whichmay arise between them in respect of a defined legalrelationship, whether contractual or not, concerning a subjectmatter capable

Statements of case which aresuitable fro striking out on ground (a) include those which raise anunwinnable case where continuance of the proceedings is withoutany possible benefit to the respondent and would waste resourceson both sides (Harris v. Bolt Burden 2000 L.T.L., February 2,2000,CA).

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, 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.

&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:Place of Management;Branch;Office;Factory;Workshop;an es PN PSMine, oil or gas well, quarry or any other place of extraction ofnatural

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 paragraf4 disebutkan:24.

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

Jika perusahaan menjalankan usahanya seperti yangdikatakan sebelumnya, laba dari perusahaan itu bisa dikenakanpajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut.Bahwa OECD MODEL 2008 (UU KUP), antara lain mengatur: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

Putusan Nomor 503/B/PK/PJK/201611.12.13.14.memenuhi 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;(6) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby

riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, 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 orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory

differ fromthose which would be made between independent enterprises, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly.Terjemahannya:Halaman 100 dari 121 halaman.

The Committee hasspent considerable time and effort (and continues to do so) examining theconditions for the application of this Article, its consequences and thevarious methodologies which may be applied to adjust profits wheretransactions have been entered into on other than arms length terms.

Itsconclusions are set out in the report entitled Transfer Pricing Guidelines forMultinational Enterprises and Tax Administrations, which is periodicallyupdated to reflect the progress of the work of the Committee in this area.That report represents internationally agreed principles and providesguidelines for the application of the arms length principle of which theArticle is the authoritative statement.Terjemahannya:Pasal ini diterapkan terhadap koreksi laba yang dapat direkayasa untuktujuan perpajakan

The Committee hasspent considerable time and effort (and continues to do so) examining theconditions for the application of this Article, its consequences and thevarious methodologies which may be applied to adjust profits wheretransactions have been entered into on other than arms length terms. ItsHalaman 106 dari 121 halaman.

Putusan Nomor 904/B/PK/PJK/201581.conclusions are set out in the report entitled Transfer Pricing Guidelines forMultinational Enterprises and Tax Administrations, which is periodicallyupdated to reflect the progress of the work of the Committee in this area.That report represents internationally agreed principles and providesguidelines for the application of the arms length principle of which theArticle is the authoritative statement.Terjemahannya:Pasal ini diterapkan terhadap koreksi laba yang dapat

It therefore covers only cellular products orthose which have been reinforced, laminated, supported or similarly combined withother materials.

These include incorporating agas into plastics (e.g., by mechanical mixing, evaporation of a low boiling pointsolvent, degradation of a gas producing material), mixing plasticswith hollow icrospheres (e.g., of glass or phenolic resin), sintering granules of plastics and mixingplastics and mixing plastics with water or solventsoluble material which are leachedout of plastics leaving voids;bahwa perbedaan antara cellular plastics dan noncellular plastics adalah:cellular plastics : berpori/berongga,

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

This may occur in document or by theembodiment of the design in articles which are available to thepublic through exhibition which or sale. Legislation may provide forcertain excepted disclosuere which do not destroy novelty for thepurposes of registering a design" ;Terjemahannya :"(a) pengungkapan.Dasar dari kebaruan/novelty, apakah itu secara universal atau nasionaladalah apakah suatu desain telah di publikasi atau di ungkapkan sebelumtanggal penerimaan permohonan.

jika pengiriman Desain Industriadalah setelah tanggal penerimaan akan dianggap sebagaipublikasi sebelumnya dan membatalkan pendaftaran DesainIndustri tersebut dengan alasan bahwa Desain Industri tidak barupada saat pengajuan permohonan;Bahwa dalam buku berjudul Russel Clarke on Industrial Design"oleh Martin Howe, Sixth Edition Sweet & Maxwell, terdapatkutipan yang relevan sebagai berikut :Disclosure to a single person is enough for publication;As has already been noted, the most common ways in which

However, thereis no restrichbn on the manner ini which the design comes to bepublished, and the disclosure could even be purely oral. In general, therewill be publication if the design is disclosed to any individual member ofthe public who is not under any obligation to secrecy. Disclosure tomerely one such person will be sufficient to constitute publication.

harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which

Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini

aleorgene coon caacnd, baecieea cernfaatrad wend Kore hector airteniarenmy is rr ue ranigh ofawse: ware hospiFotis 62a Pek Sore far bores purserAE ie eee lp dionaura eaccrecm Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) The maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientific research or for similar activities which

Putusan Nomor 1524/B/PK/PJK/2017tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B Indonesia Perancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on;Untuk tujuan Persetujuan ini, istilah "tempat usaha tetap" berartisuatu tempat usaha tertentu dimana seluruh atau sebagian usahaperusahaan

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. The common feature of these activitiesis that they are, in general, preparatory or auxiliaryactivities;3.6.4.

circumstances, use suchLicensed Information, or manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which

Putusan Nomor 1400/B/PK/PJK/2017copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05

Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and

all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance

and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;Bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05 dan 107, Suzuki Motor Corporation adalah pemilik hartaberwujud berupa Licensed Information, Industrial Property Rights,dan Trademarkyang digunakan oleh produkproduk PemohonBanding;Bahwa Suzuki Motor Corporation telah memberikan hak ataspenggunaan harta berwujud sebagaimana disebutkan di atas,sehingga Pemohon Banding mendapatkan

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: The Headingcovers, inter alia:(9g) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(h) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembledother than by stitching, are attached to the sole by stitching;(i) 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 soleby plugs which lock into holes in the sole;(1) Nonwaterproof footwear produced

Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount

Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of

Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.

In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.