timbulnya hak dan kewajiban yangmelekat dari perjanjian yang berasal dari kegiatan business profit,yang sudah barang tentu mempunyai yuridiksi dan tunduk padaregulasi konvensi internasional, Keempat, in casu branch profit tax,memiliki keterkaitan hubungan hukum (innerlijkke samenhang) antaraKontrak Bagi Hasil (production sharing contract) dengan P3BIndonesiaInggris sebagaimana yang dimuat dalam Article 10.7 yangmenyatakan bahwa: Notwithstanding any other provisions of thisAgreement, where a company which

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).

Putusan Nomor 1992/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan

Dollars ($236,000,000), which will be provided inincrements. Subsequent increments will be subject to the availability offunds to USAID for this purpose and the mutual agreement of theParties, at the time of each subsequent increment, to proceed;Section 4 of Annex 2;Assistance under the SOAG is free from any taxes in Indonesia.

Putusan Nomor 2044/B/PK/PJK/201 7Bahwa berdasarkan USAID Grant Agreement Nomor497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008,or such other date as the two Parties may agree to in writing, is the date by which the two Parties estimatethat all the activities necessary to achieve theObjective and Results will be completed;"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement

disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights";Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

disposition forconsideration are contingent on the productivity, use, or disposition of suchproperty or rights",Bahwa selanjutnya Pasal 13 ayat 3 b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident 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 or containers the income from which

Putusan Nomor 112/B/PK/PJK/2014amount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa pada tanggal 11 April 2006, Pemohon Banding melakukanperjanjian lisensi dengan Complex Systems, Inc. dengan perincian sebagaiberikut: iow Activity Pay Activity upon which fee payment is to be made ancomments1 Addendum signing 99,602.50 Addendum signing2 Delivery & intalation 139,443.50 Performing the SMART fest on the AS/400 versionTrade

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

For these reasons, thereport from the Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that aconduit company cannot normally be regarded as the beneficial ownerif; though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, a merefiduciary or administrator acting on account of the interested parties;2 Dalam buku berjudul Beneficial Ownership of Royalties in Bilateral TaxTreaties

Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, halaman 830);26.Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang dijadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatuhnkan merupakan kasus yangberhubungan dengan perkembangan hukum (law development), sehingga padahakekatnya

Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed. Section 4 of Annex 2Assistance under the SOAG is free from any taxes in Indonesia.

Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to in writing,is the date by which the two Parties estimate that all theactivities necessary to achieve the Objective and Resultswill be completed"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed or

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product. Certainof these products may also contain smal!

Preparations in powder or liquid from usedas infant food or for dietetic purposes andconsisting of milk to which secondary ingredients(e.g., cereal, groats, yeast) have been added ;(2).

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

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

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also containsmall quantities chemicals (e.g., sodiumbicarbonate) necessary for their processing,product in the form of powder

No.371/B/PK/PJK/2010infant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added;(2) Milk preparations obtained by replacing one ormore constituents of milk (e.g., butyric fats)by another substances";Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwasuatu produk dapat diklasifikasikan HS1901.10.29.00, apabila Makanan olahan dalam bentuk bubuk atau cairanyang digunakan untuk

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

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

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as verysmall quantities of anti oxidants or vitamins notnormaly found in the product. Certain of theseproducts may also contain smal!

Thus heading 19.01includes, for example(7) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consistingof milk to which secondary ingredients (e.g.

., milk enriched in vitamins ormineral salts), small quantites of stabilizing agents which serve tomaintain the natural consistency of the product during transport inliquid state (disodium phosphate, trisodium citrate and calciumchoride, for infantce) as well as very small quantities of antioxidantsor vitamins not normaly found in the product. Certain of theseproducts may also contain small quantites chemicals (e.g., sodiumHal. 8 dari 20 hal. Put.

Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.

., milk enriched in vitamins ormineral salts), small quantites of stabilizing agents which serve tomaintain the natural consistency of the product during transport inliquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidantsor vitamins not normaly found in the product.

Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (.g.,cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Hal. 9 dari 21 hal. Put.

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 includes, forexample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added:(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances",Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00,

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

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

., milkenriched in vitamin or mineral salts), small quantities ofStabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride,for instance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.

Thus heading 19.01 includes,for example;Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :Makanan

., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also cortain small quantities chemical (e.g.

Thus heading 19.01 includes, forexample;Preparations in powder or liquid from used as infant food for dieteticpurposes and consisting of milk to which secondary ingredients(e.g., cereal groats, yeast) have been added.Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :Makanan

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

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