andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan Republik Sosialis Vietnam(ASEAN means the Association of Southeast Asian Nations, which

a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State,However, such interest may also be taxed in the State in which

Putusan Nomor 280/B/PK/PJK/2013entitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, ithas, as a practical matter, very narrow powers which render it, inrelation to the income concerned, a mere fiduciary or administratoracting on account of the interested parties,15..2Dalam buku berjudul "Beneficial Ownership of Royalties inBilateral Tax Treaties" yang ditulis oleh Carl

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

., 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 calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 inclucies, for example :(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 ;Hal. 8 dari 19 hal. Put.

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well as verysmall quantities of antioxidants or vitamins not normany found in the product.Certain of these products may also contain small quantities chemicals (e.g.

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., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of 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 diklasifilkasikan HS1901.10.29.00

timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which

., 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

., 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 quantities 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, forexample;(1) 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.(2) Milk preparations obtained by replacing one or moreconstituents of milk (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

., milk enriched in vitaminsor mineral salts), smal quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.

Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.

., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe product during transport in liquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as very small quantities of antioxidants or 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 (e.g.

Hal mana seperti yang disebutkan dalamPasal 1 UCP 600, yang kami kutip sebagai berikut:The Uniform Customs and Practice for Documentary Credits,2007 Revision, ICC Publication no. 600 (UCP) are rules thatapply to any documentary credit (credit) (including, to the extentto which thet may be applicable, any standby letter of credit) whenthe text of the credit expressly indicates that it is subject tothese rules.

A credit by its nature is a separate transaction from thesale or other contract on which it may be based.

At which stage of the appeal are the proceedings currently at?Terjemahan Bahasa Indonesia tidak tersumpahnya adalah sebagaiberikut:Kepada Nathanael,Dapatkan anda memberikan informasi terbaru terkait upayahukum yang diajukan DBS terhadap Putusan PengadilanTinggi Jiangsu?Di tahap apa banding tersebut sedang berjalan?c.

Your rights hereunder shall not beprejudiced notwithstanding the release or substitution of anygoods which may be held as security hereunder at any limb.Terjemahan Bahasa Indonesia tidak tersumpahnya adalah sebagaiberikut:...

Hal ini terlinat jelas dalam Surat Tergugatlll kepada Penggugat pada tanggal 29 Januari 2013 atau jauhsebelum terjadinya peristiwa keterlambatan dokumen ini, yang kamikutip sebagai berikut:We advise attached Bankers Guarantee without anyengagement and responsibility on our part.Please examine the guarantee carefully and if there is any termsand conditions which you may want to change kindly contact yourapplicant directly for amendment urgently.

SISWANDI (Ssuami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.

SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain :e tanggal O03 April 2011 Jam 00.03 wib Happy Birthday to youHoneylooks thefuture, hopeful/ with good necessary in ur five.. which give u bright n newcoloursemoga dg bertambahnya usia, syg mendapat kebahagiaan yg sempurna....ttaplah jdorg yg sederhana dan, slalu syg sm ak..skali Ig selamat ulang tahun syg,doaku menyertaimu.

SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.

Candra Buana ; Bahwa postur tubuh Terdakwa lebih tinggi dibandingkan dengan posturtubuh isteri saksi dan dalam hal berpakaian, menyesuaikan dengankeperluan misalnya apabila ke kantor dan acara formal biasanyamenggunakan pakaian formal dan menggunakan sepatu berhak tinggi ;e Bahwa pada saat berulang tahun, saksi menerima SMS Looks thefuture, hopefull with good necessary in ure live.. which give u bright n newcolour.. semoga dg new colour.. tetaplah jd org yg sederhana dan, slalu sygsm ak.. skali Ig

Pasal VI New York Convention 1958;Lebih jelasnya, Pasal V ayat 1 huruf e New York Convention 1958 berbunyisebagai berikut:(e).The award has not yet become binding on the parties, or has been set asideor suspended by a competent authority of the contry in which, or under thelaw of which, that award was made";Terjemahan:(e).Putusan belum mengikat para pihak, atau dibatalkan maupun ditangguhkanoleh badan yang berwenang di Negara mana, atau berdasarkan hukum mana,putusan tersebut dibuat";Pasal VI New

York Convention 1958 berbunyi sebagai berikut:"If an application for the setting aside or suspension of the award has beenmade in a competent authority referred to in article (V (1) (e) the authoritybefore which the award is sought to be relied upon may, if it considers itproper, adjourn the decision on the enforcement of the award and may also,on the application of the party claiming enforcement of the award, otherparty to give suitable security";Terjemahan:"Jika suatu permohonan untuk pembatalan

Bahwa Pasal V ayat (1) e Konvensi New York 1958 (Convention on theRecognition and Enforcement of Foreign Arbitral Awards) yang disahkandan dinyatakan berlaku dengan Keputusan Presiden No. 34 Tahun 1981berbunyi:Recognition and enforcement of the award may be refused, at therequest of the party against whom it is invoked, only if........ etc;(e).The award has not yet become binding on the parties, or has been setaside or suspended by a compotent authority of the country in which,or under the law of

;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of its shareof production hereunder within sixty (60)

No term or provision of this contract, including theagreement of the Parties to submit to arbitratton hereunder,shall prevent or limit the Goverment of Republic Indonesiafrom exercising its inalienable rights;Section VIl Payments:Any payments required to be made pursuant to this Contractshall be made within thirty (30) days following the end ofthemonth in which the obligation to make such payments occurs.Section IV Rights and Obligations ofthe Parties:1.2. CONTRACTOR shall:(b).

Putusan Nomor 325/B/PK/PJK/20172.7.2.8.CONTRACTOR, within one hundred and twenty (120)days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxeshas been satisfied, except that with respect to any ofsuch liabilities which CONTRACTOR may be obliged topay directly. PERTAM1NA shall reimburse it only out ofits share of production hereunder wrflnh1 sixty (60)days after receipt of invoice therefor.

;The obligations of PERTAMINA hereunder shall be deemedto have complied with by the delivery to CONTRACTORwithin one hundred and twenty (120) days after the end ofeach Calendar Year, of documentary proof in accordancewith the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respectto any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it onlyout of its share of production hereunder within sixty (

member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemed15to be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State;Article 111.5.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However, such interest may also be taxed in the State in which

Bahwa berdasarkan hasil pemeriksaan terhadap buktibukti dan faktafakta yang terungkap dalam persidangan maupun keteranganPenggugat, Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotongan PPhPasal 26 adalah sebesar 20%;Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording

penggunaan istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut;Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.However, subject to the provisions of paragraph 3, such interest may alsobe taxed in the Contracting State in which

For these reasons, the report from the Committee on FiscalAffairs entitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, it has as apractical matter, very narrow powers which render it, in relation to theincome concerned, a mere fiduciary or administrator acting on account ofthe interested parties."

It therefore covers only cellular products or those which havebeen reinforced, laminated, supported or similarly combined with other materials;bahwa berdasarkan BTKI 2012 dan berdasarkan identifikasi barang dan sesuai Catatan 2 huruf (a)angka (5) Bab 59 tersebut di atas, Saya berpendapat bahwa Yarn and PVC Laminated (pos 1 s.d.16 dan pos 19 s.d. 22) yang diberitahukan dalam PIB Nomor: 502629 tanggal 12 Desember 2012diklasifikasikan ke dalam Pos tarif 3921.12.00.00;bahwa importasi Pemohon Banding

supply of digitalized products generally, including software and changesto or upgarade of the software;c) Services providing or supporting a business or personal presence on aelectronic network such as website or webpage;d) Services automatically generated from a computer via the internet or anelectronic network, in response to specific data input by the recipient;e) The transfer for consideration of the right to put goods or services up forsale on an internet site operating as an online market on which

potentialbuyers make their bids by an automated procedure and on which the partiesare notified of a sale by electronic mail automatically generated from acomputer;f) Internet Service Package (ISP) of information in which thetelecommunications component froms an ancillary and subordinate part (te.Packages going beyond mere Internet access and including other elementssuch as content pages giving access to news, weather or travel reports,playgrounds, website hostings, access to online debates, etc)

., 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 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 calciumchloride, for instance) as vell as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 inclucies, for example :(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 ;Hal. 8 dari 19 hal. Put.

., 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

., milk enriched in vitamins or10mineral 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 contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

Thusheading 19.01 includes, for example(1) Preparations in powder or liquid from used asinfant 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)Hal. 11 dari 20 hal. Put.