But if the debtor would not have been liablein that hypothetic case because he would have been entitled to invoke forcemajeure, he now will not be liable either.For the Debtor's Account Pursuant to the Law(2); Use of ThingsWhere, in the performance of an obligation, a thing is used which is unfit forthe purpose, the resulting failure is attributed to the debtor unless this wouldbe unreasonable in view of the terms and necessary implication of the juridicalact from which the obligation arises, generally

Internasional12/13/2010 11:40:20 PM 9 Rev3Final Setting Buku Penjelasan Hukum tentang Keadaan Memaksa.ingg 27but which appeared corrosive when used on aluminium.

See art. 6:204 DCC regarding undue payment and art. 6:273DCC regarding the setting aside of a contract.For the Debtors Account Pursuant to a ContractThe second group of accountabilities is formed by contractual arrangements.As a result of the freedom of contract, the parties are free to decide which risksshall be borne by the debtor and which shall be borne by the creditor.

Anabnormal illnesses however, for which this debtor is more susceptible thanother persons, will be attributed to him (no force majeure).The Supreme Court (Hoge Raad) has passed an interesting judgment regardingthe frequent case in which a professional seller delivers defective goods,whereas he did not produce the goods himself and is in good faith regardingtheir quality.

In certain cases, the occurrence of force majeure can constitute anunforeseen circumstance, which allows the judge to alter the contract if one ofthe parties (here: the creditor) so demands.

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.

Putusan Nomor 1519/B/PK/PJK/201 7Pasal 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:Sor re W =Place of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other place of extraction ofnatural Resources;Pasal 5 ayat (4):Tempat Usaha yang dikecualikan sebagai BUT/PESuatu tempat usaha tidak

Tbn; in which own an executorial power and bind to any other party.Halaman 5 dari 8 halamanSetelah isi persetujuan perdamaian tersebut dibuat secara tertulis tanggal 27 Maret 2014dibacakan kepada kedua belah pihak, maka mereka masingmasing menerangkan danmenyatakan menyetujui seluruh isi persetujuan perdamaian tersebut, Kemudian PengadilanNegeri Tabanan menjatuhkan putusan sebagai berikut:PUTUSANNomor: 18/Pdt.G/2014/PN.Tbn.

Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.

For each brand ofthe products, such royalty shall be that percentage of Licensee's NetSales Value for that brand which is specified in the schedule to thisagreement (Article 5.1 of License agreement)"Yang diterjemahkan sebagai berikut:"Atas hak yang diberikan, penerima lisensi harus membayarkan royaltikepada PM Product atas setiap produk yang dihasilkan atau dijual olehpenerima lisensi sesuai dengan perjanjian ini.

All of thecosmetics are manufactured to M's formula from ingredients obtainedin the country of importation, with the exception of one for which theessential ingredients are normally purchased from M. How is theroyalty to be treated with respect to the imported ingredients?2.

License shallmanufacture, and procure that any Authorized Manufacturermanufactures, the Products in strict accordance with the Specificificationsand shall not sell any Products which are not so manufactured. Licenseeshall submit to PMPSA or its designees each calendar quarter fairHalaman 31 dari 71 halaman Putusan Nomor 173 B/PK/PJK/2015samples of all Products that have benn manufactured and sold by itduring the preceding calendar quarter.

PMPSA has at any time during the term of thisagreement the right to grant licenses and which are prootected by statute,at law or in equity in the territory and/or in the country of manufacture ofthe products pursuant to this agreement, if this shall be other thanterritory, including all registered and unregistered copyright and similarrights which may subsist or may hereafter subsist in work or other subjectmatter, right in relation to inventions (including patents and patentHalaman 32 dari 71 halaman

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 fixedplace of business. The common feature of these activities is that they are, ingeneral, 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 or auxilaiarycharacter and those which have not.

Jikaperusahaan menjalankan usahanya seperti yang dikatakansebelumnya, laba dari perusahaan itu bisa dikenakan pajak di Negaralain itu, tetapi hanya mengenai bagian laba yang dianggap berasaldari pendirian tetap tersebut.OECD MODEL 2008Pasal 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 PEpositive definition:Place of managementBranchOfficeFactoryWorkshopor

memutuspermohonan Banding atas keputusan/ketetapan yang diterbitkan olehPejabat yang berwenang sepanjang peraturan perundangundangan yangterkait yang mengatur sedemikian";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

bungalainnya sebesar Rp121.958.100,00, dapat Wajib Pajak sampaikan halhalsebagai berikut:Bahwa Terbanding dalam tahap pemeriksaan melakukan koreksi positifobjek PPh Pasal 26 atas bunga yang diperoleh CVI GVF (LUX) MasterS.A.R.L. sebesar Rp121.958.100,00 dengan tarif PPh Pasal 26 sebesar10% dari jumlah bruto bunga yang dibayarkan;Bahwa Pasal 11 ayat (2) Persetujuan Penghindaran Pajak Berganda antaraIndonesia dan Luxembourg, menyatakan "However, such interest may alsobe taxed in the Contracting State in which

Itmakes plain that the State of source is not obliged to give up taxingrights over interest income merely because that income wasimmediately received by a resident of a State with which the Stateof source had concluded a convention. The term "beneficial owner"is not used in a narrow technical sense, rather, it should beHalaman 29 dari 40 halaman.

For thesereasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if, though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties;Berdasarkan ketentuan pada paragraph 10, maka dapat disampaikan:Negara tempat

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

Singapura, menyatakan :Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State; or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, anyHalaman 16 dari 37 halaman.

Putusan Nomor 1073/B/PK/PJK/2014profits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly,Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan PengadilanPajak Nomor : Put. 40777/PP/M.XI/13/2012 tanggal 17 Oktober 2012,dapat diketahui :6. 1.6. 2.6. 3.6. 4.Bahwa yang menjadi sengketa

This can be determined byconsidering whether an independent enterprise in comparablecircumstances would have been willing to payfor the activity ifperformed for it by an independent enterprise or would haveperformed the activity inhouse or itself if the activity is not onefor which the independent enterprise would have been willingto pay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.Bahwa menurut Termohon Peninjauan

The adhesivelayer is protected by an interleaving, wider than the tape, which is removed during aplication;Typical Properties : ThicknessPVC Backing 0.30 mmAdhesive 0.70 mmTotal 1.00 mmbahwa Majelis sependapat Pemohon Banding yang menyatakan bahwa Denso Strips On Roll ofUnvulcanised Rubber Bitumen Mix CPT 1000 PVC Black 100mm x 20m adalah anti korosi tapedipakai untuk melindungi pipa besi dari korosi (karat) untuk pipa minyak, gas dari modifiedrubber, unvulcanised seperti bitumen oriented compounds

The classification of certain motor vehicles in this heading is determineo by certainfeatures which indicate that the vehicles are designed for the transport of goodsrather than for the transport of persons (heading 87.03)..."

injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Halaman 28 dari 32 halaman Putusan Nomor 534 B/PK/PJK/201611.Bahwa pada penjelasan pos 64.02 pada halaman XII 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 sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofThe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which

and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which

PeraturanPajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei 2011 ditujukan kepada Director ofInternational Cooperation Division Competent Authority of Singapore;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which

Surat dari Inland Revenue of Singapore Nomor: B/49/MAP/PFI Vol.1 tanggal 13 April2011;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which was lodged by PetraFoods Limited (PFL), a tax resident of Singapore

The information disclosed in this letter is furnished under the Singapore Indonesia DTA, which limits its use and disclosure.bahwa Penggugat menyampaikan tambahan penjelasan dengan Surat Nomor: XXX 08/II/2012tanggal 9 Pebruari 2012 yang pada pokoknya mengemukakan:L.

s.d.3 adalah 8207.19.00.00, yaitu:lainlain, termasuk bagian dari perkakas untuk mengebor batu karang atau mengebor tanah dari jenis yangdapat dipertukarkan untuk perkakas tangan;bahwa berdasarkan Explanatary Notes to the HS, Chapter 82 disebutkan sebagai berikut:Whereas (apart from a few exceptions such as machine saw blades) the preceding headings of this Chapterapply in the main to hand tools ready for use as they stand or after affixing handles, this heading covers animportant group of tools which

Jkt.Sel2.4.22011, 2.4 Addendum to Agreement No. : 01/PSKZIAI/2011Dated November 7, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bondYang memiliki teryemahan bebas sebagai berikut:DISEPAKATI OLEH PARA PIHAK DALAM PERJANJIAN INI,bahva kami PT. PUTRA SAMUDRA, Buaran Regency Suite 8 10, Jl.

accesoir juga termaktub dalam paragraf2Advance Payment Bond dan paragraf 1Performance Bond,yang berbunyi sebagai berikut:Advance Payment BondWHEREAS PRINCIPAL has entered into a legal contract wththe Obligee for the cooperation and investment for building aconcentrator (Pembangunan Pabrik Pengolah Logam dariBahan Tambang (Concenrator) Proyek Pertambangan BogorBarat)by witten Agreement No : 01/PSKZI/II/2011, datedFebruary 23, 2011 and Addendum to Agreement No01/PSKZINV/2011, dated November 01, 2011 which

Addendum to Agreement No. :01/PSKZIAI/2011 Dated November 7, 2012 between theOBLIGEE and the PRINCIPAL which contract is inherent wthinthis bondAtau dalam terjemahan bebasnya berbunyi :1... suatu perjanjian atas Pembangunan Concentrator Plantdi Sukamulih Kec. Suka Jaya, Kab.

Jdika PRINSIPAL gagal untuk menyelesaikan pembangunanfasilitasfasilitas konsentrator (pililhan penuh) dalam jangka satu tahunsejak Addendum atas Perjanjian Nomor : 01/PSKZI/I/2011,tanggal 1 November 2011, Obligee berhak untuk mengklaim seluruhnilai BondPerformance Bond... firmly by these present that if the PRINCIPAL fails to fulfill hisobligation in the Performance of the contract which has been avardedto him under the OBLIGEE notice of award and which is to be laterconfirmed by a contract for Pembangunan

Bogor Jabar, AgreementNo. : 01/PSKZI/I/2011 Dated February 23, 2011, Addendum toAgreement No. : 01/PSKZI/II/2011 Dated November 01, 2011, 2"4Addendum to Agreement No. : 01/PSKZI/1/2011 Dated November017, 2012 between the OBLIGEE and the PRINCIPAL which contractis inherent wthin this bond.Yang memiliki teriemahan bebas sebagai berikut:.

However, such royalties may also be taxed in the ContractingState in which they arise, and according to the laws of thatState, but if the recipient is the beneficial omer of the royaltiesthe tax so charged shall not exceed 15 percent of the grossHalaman 13 dari 26 halaman. Putusan Nomor 96/B/PK/PJK/2012amount of the royalties. The competent authorities of theContracting States shall by mutual agreement settle the mode ofapplication of this limitation;4.

Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged 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 those royalties,in subparagraphs 3(d) and (f) 10%;3.

The term royalties in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which they are made as consideration for:(6b) the use, or the right to use, any industrial, commercial orscientific equipment; or(c) the supply of scientific, technical, industrial or commercialknoweage or information; or(d) the supply of any assistance that is ancillary and subsidiaryto, and is Vurnished as a means of enabling the initialHalaman 14 dari 26 halaman.

The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State,carries on business in the other Contracting State in which the royaltiesarise, through a permanent establishment situated therein, or performs inthat other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paidis effectively connected wth such permanent establishment

The provisions of paragraph 2 shall not apply if the person beneficiallyentitled to the royalties, being a resident of one of the Contracting States,carries on business in the other Contracting State, in which the royaltiesarise, through a permanent establishment situated in that other State, orperforms in that other State independent personal services from a fixedbase situated in that other State, and the property or right in respect ofwhich the royalties are paid is effectively connected with that

INDONESIALAMPIRANUNDANGUNDANG REPUBLIK INDONESIANOMOR 7 TAHUN 2006TENTANGPENGESAHAN UNITED NATIONS CONVENTION AGAINST CORRUPTION, 2003(KONVENSI PERSERIKATAN BANGSABANGSA ANTI KORUPSI, 2003)RESERVATION TO ARTICLE 66 PARAGRAPH 2UNITED NATIONS CONVENTION AGAINSTCORRUPTION, 2003Reservation:The Government of the Republic of Indonesia does not consider itself bound bythe provision of article 66 paragraph 2 and takes the position that disputesrelating to the interpretation and application of the Convention which

Company (PT.NNT) adalah atas nama PT PukuafuIndah :Point 4.2 (Bukti P31)The loan money will bear interest at a rate per annum of 2 % (twopercent) above the Singapore InterBank Offer Rate from time to time forone hundred and eighty (180) days Eurodollars, which inter est will becalculated with quarterly rests, and from the time for calculation shall beand be deemed to have been added to and accumulated with theoutstanding balance of the loan money and shall itself bear interestaccordingly ;Terjemahan

Put.No.1516/Pdt.G/2009/PN.Jkt.Sel.Indah will be jointly and severally liable for the repayment of the loanmoney and payment of Interest which will be affected by Instalments,cash for fall due at the time of payment of any dividend which becomespayable by the P.T. Company to Indah, an to equal the whole of suchdividend.

Company to payNewmont the whole of each dividend to which Indah is estitled ;Terjemahan :PT Pukuafu Indah akan memberikan perintah yang tidak dapat ditarikkembali kepada PT.

Company (PT.NNT) untuk membayar Newmontseluruh dividen yang menjadi hak PT Pukuafu Indah ;Point 4.5 (Bukti P34)To secure repayment of the loan money and payment of Interest asaforesaid in the Joint Venture, or a mortgage over all shares In the P.T.Company which it holds at the time of the first application for money, orwhich it subsequently acquires, and Indah will charge all dividends fromP.T.

Company to which it is, or may subsequently become, entitle withrepayment of the loan money an payment of interest as provided toNewmont accordingly. Indah shall assign such dividends to Newmontaccotdingly.

Koreksi Akun 5998 (ekstra 5% IDTC) sebesar Rp3.099.401.059,00Menurut Terbandingbahwa dasar koreksi Terbanding adalah adanya objek Pajak Penghasilan Pasal 26berupa jasa yang belum dilaporkan dan disetor oleh Pemohon Banding, koreksitersebut berasal dari perhitungan ekualisasi dengan pos biaya di Pajak PenghasilanBadan yaitu atas akun nomor 5998 dengan mana akun ekstra 5% IDTC, dalamgroup reporting manual Cadbury disebutkan bahwa akun tersebut untuk mencatatall operating revenue and expenses item which

value= SDC + IDTC + ORIIDTC = 20% SDCORI = 10% SDCbahwa yang dimaksud dengan purchase markup 10% menurut Pemohon Bandingadalah nilai ORI;bahwa dalam pelaksanaan uji bukti Pemohon Banding tidak memberikan dokumenyang dapat menjadi dasar pemisahan pencatatan sesuai formula tersebut;bahwa Terbanding mengacu pada penjelasan Pemohon Banding pada saatkeberatan sesuai Surat Permohonan Banding Nomor: 04/CADFA/2010 yangmenjelaskan bahwa akun 5998 adalah untuk mencatat all operating revenue andexpenses items which

The term "royalties" as used in this Article also includes payments bya resident of one of the Contracting States for the use of, or the right to use,industrial, commercial or scientific equipment, but not including ships, aircraft orcontainers the income from which is exempt from tax by the other Contracting Stateunder Article 9bahwa berdasarkan ketentuan P3B tersebut di atas, pembayaran royalty kepadaperusahaan Warner Brothers Consumer Product Inc., yang berdomisili (TaxResident) di Amerika Serikat

06 November 2008 No. 170/Pisangan/2008;