Ditemukan 2117 data
150 — 120 — Berkekuatan Hukum Tetap
differ from those which would be made between independententerprises (4)then any profits which would, but for those conditions, have accnyed to one ofihe enterprises, but, by reason of those conditions, have not so accrued,maybe included in the profits of that enterprise and taxed accordingly.
Itsconclusions are set out in the report entitled TransferPricing Guidelines for Multinational Enterorises andTax Administrations, which is periodically updated toreflect the progress of the work of the Committee inthis area. That report represents internationallyagreed principles and provides guidelines for theapplication of the arm's length principle of which theArticle is the authoritative statement."
Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, have not so accrued,may beincluded in the profits of that enterprise and taxed accordingly."
Putusan Nomor 376/B/PK/PJK/2015included in the profits of that enterprise and taxed accordingly), hanyaapabila Termohon Peninjauan Kembali telah menemukan buktiperbedaan antara transaksi perkara a quo dengan transaksi antarapihakpihak independen (which differ from those which would be madebetween independent enterprises).
differ from those which would be made between independententerprises (4)then any 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 taxed accordingly.
260 — 478
In practise, benchmarking difficulties may require the use of theTNMM, however, which is applied as modified costplus method at theoperating profit level, considering return on total cost rather than return oncost of goods sold which is reviewed if the cost plus method is applied at thegross profit level."bahwa bagaimana melakukan Benchmarking untuk Contract Manufacturer?
has practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived.
areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.
are incurred for the purposes of thepermanent establishment, including executive and general administrativeexpenses so incurred, whether in the Contracting State in which thepermanent establishment is situated or elsewhere.
Ltd,Jepang.bahwa hal ini sesuai dengan alasan pertama Terbanding melakukan koreksi.bahwa dalam P3B Indonesia Jepang secara tegas telah disepakati oleh keduanegara tentang apa yang dimaksud dengan Permanent Establishment atauPendirian Tetap, yaitu yang dimuat secara rinci dalam Art. 5, yang padaAyat (9) berbunyi:The fact that a company which is a resident of a Contracting State controlsor is controlled by a company which is a resident of the other ContractingState, or which carries on business in
266 — 211 — Berkekuatan Hukum Tetap
sum, well and truly to be made, firmly by this presents that ifthe PRINCIPAL fails to fulfill the performance of the work of PulpSupply which has been awarded to him under the OBLIGEE'S notice ofContract Pulp Supply Contract Nomor S/C.PULP.002/2013 datedSeptember 03, 2013 between the OBLIGEE and the PRINCIPAL whichHalaman 29 dari 54 hal.
Bahwa Pasal 2 Performance Bond Nomor Bond:HDO/BPB/99/2013/ 00335 berbunyi sebagai berikut:We, the PRINCIPAL and the SURETY bind ourselves for the paymentof which sum, well and truly to be made, firmly by this presents that ifthe PRINCIPAL fails to fulfil the performance of the work of WoodchipSupply which has been awarded to him under the OBLIGEE'S notice ofContract Woodchip Sale & Purchase Contract Nomor DA13036INDdated September 03, 2013 between the OBLIGEE and the PRINCIPALwhich contract is inherent
Hal tersebut sebagaimana dengan jelas diatur dalam ketentuanPasal 2 Performance Bond Nomor HDO/BPB/99/2013/00334, yangselengkapnya berbunyi:We, the PRINCIPAL and the SURETY bind ourselves for thepayment of which sum, well and truly to be made, firmly by thispresents that if the PRINCIPAL fails to fulfill the performance of thework of Pulp Supply which has been awarded to him under theOBLIGEES notice of Contract Pulp Supply Contract NomorS/C.PULP.002/2013 dated September 03, 2013 between theOBLIGEE
and the PRINCIPAL which contract is inherent within thisbond.Terjemahan bebas, sebagai berikut:Kami, PELAKSANA dan PENJAMIN mengikatkan diri untukmelaksanakan pembayaran sejumlah uang secara baik dan benar,secara tegas dengan ini dinyatakan bahwa jika PEMBERI KUASAlalai memenuhi pelaksanaan pekerjaan Pulp Supply yang telahHalaman 37 dari 54 hal.
;Pasal 2 Performance Bond Nomor HDO/BPB/99/2013/00335, yangselengkapnya berbunyi:We, the PRINCIPAL and the SURETY bind ourselves for thepayment of which sum, well and truly to be made, firmly by thispresents that if the PRINCIPAL fails to fulfill the performance of thework of Woodchip Supply which has been awarded to him under theOBLIGEES notice of Contract Woodchip Sales & Purchase ContractNomor DA13036IND dated September 03, 2013 between theOBLIGEE and the PRINCIPAL which contract is inherent within
296 — 102 — Berkekuatan Hukum Tetap
The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficialowner of the interest, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which the interest arises,through a permanent establishment situated therein, and the debt claimin respect of which the interest is paid is effectively connected with suchpermanent establishment. In such a case, the provisions of Article 7shall apply.8.
Where, however, the person paying theinterest, whether he is a resident of a Contracting State or not, has inaContracting State a permanent establishment, in connection with whichthe indebtedness on which the interest is paid was incurred, and suchinterest is borne by such permanent establishment, then such interestshall be deemed to arise in the State in which the permanentestablishment is situated.9.
Where, by reason of a special relationship between the payer and thebeneficial owner or between both of them and some other person, theamount of the interest, having regard to the debtclaim for which it ispaid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount.
206 — 78
Barang DalamPersetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin ForThe The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to be originating and eligiblefor preferential concessions if they conform to the origin requirements under any one of the following:Products which
Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurpose(4; andk.
30 — 9 — Berkekuatan Hukum Tetap
belumkelihatan memenuhi syarat kedua 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:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which
areproduced in one piece usually attached to the base or platformby nveting;(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 into holes in the sole;(f) Nonwaterproof footwear produced
26 — 8 — Berkekuatan Hukum Tetap
memenuhi syarat kedua 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 XII 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
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 into holes in the sole;(f) Nonwaterproof footwear produced
145 — 34
The first is ox, which is often restricted toanimals of the genus Bos (i.e. the wild cattle gaur, banteng, yak,aurochs, and kouprey as well as domestic cattle). In popular use,though, the word 'ox' often refers to a castrated male animal, so that isn'ta perfect solution. The second zoological term is 'bovine', which is usedas a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.
Such infertility is a result of beingmaternally twinned with a bull calf which placental tissues were shared in the womb. Duringthe first trimester, reproductive organs start to form and sexual hormones begin to beproduced in the fetus. When male and female fetal calves are twinned together, thetestosterone produced by the male inhibits estrogen production in the female. This results inabnormal, underdeveloped or hermaphroditic reproductive organs in the female fetus.
In the United States a steer is not considered an oxuntil it is four years old, by which time it is considered large enough andmature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, buta different culture.
New England teamsters sometimes call oxen "bulls,"even though the animals have been castrated.To be culturally and historically accurate when defining an ox, we mustuse the "right" definition as provided by the Random House Dictionary,which says that an ox is "The adult castrated male of the genus Bos usedas a draft animal and for food."Although, by United States standards, this definition is correct culturally,historically, and scientifically, it has its problems.
It comes from theLatin word "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes aheifer. Young are called calves. Bullocks are castrated young bulls andsteers are castrated older bulls. Spayed heifers are desexualized females.A group of cattle is called a herd.Oxen are not a special breed of cattle, nor are they hybrids like mules.
1288 — 1066 — Berkekuatan Hukum Tetap
To C6 RM 103,333,546 by RI, R2, and R3 for which they are jointly and severallyliable.2. To C6 RM 210,884,780 by R3 to the intent that its liability will be reduced by anypayment made under 1.3. To C7 US$ 5,773,134 by Ri, R2, and R3 for which they are jointly and severallyliable.4. To C7 US$ 15,659,174 by R3 to the intent that its liability will be reduced by anypayment made under 3.5. To 08 US$ 59,327,055 by Ri, R2, and R3 for which they are jointly and severallyliable.6.
Excluding the PeriodTwo charges reduces the claim to US$18,772,638 US$18, 762,836 of which RI andR2 are liable for 49% (JS$9 98694) (US$9, 193,790).Satelite Reception Equipment:C8 is entitled to recover the full amount of its claim (US$19,907,793) against R3.Excluding the Period Two charges (4$90&9) (US$5,316,266) the total claim is US$14,311, 724 US$14,591,527.
RI and R2 are liable for 49% of this amount which isUS$77042744 US$7,149,848.FOLLOWING OUR CONCLUSIONS IN PART THREE THE TRIBUNAL AWARDSAND ORDERS THAT RESTITUTION SHOUD BE MADE AND PAID ASFOLLOWS:To C8 US$591327O55 US$59,459,258 by RI, R2 and R3 for which they are jointlyand severally liable.Terjemahan Resmi Dalam Bahasa Indonesia:Saluran PerubahhaluanNilai total (tidak termasuk pajak) yang dituntut atas 21 saluran perubah haluan yangdiperoleh dari para pembeli lisensi pihak ketiga adalah US$22,741,577
These are large sums but there large sums at stake in the reference which has(until now) been very hard fought at every stage. The issues were complex and thedocuments voluminous. The Tribunal see no reason to reduce any award for costssimply on the basis that the amounts claimed are excessive.19.
To C6:RM35,974,386 by RI, R2 and R3 for which they are jointly and severallyliable.ii. Further, to C6: RM73,417, 116 by R3 to the intent that its liability will bereduced by any payment under (1).iii. To C7: US$1,397,493 by R1, R2 and R3 for which they are jointly and severallyliable,iv. Further, to C7: US$4,123,497 by R3 to the intent that its liability would bereduced by any payment under (iii ).v. To C8 US$14,531,934 by R1, R2 and R3 for which they are jointly and severallyliable.vi.
48 — 13 — Berkekuatan Hukum Tetap
belumkelihatan memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat 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:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which
areproduced in one piece usually attached to the base or platform byriveting;(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 into holes in the sole;(f) Nonwaterproof footwear produced
110 — 70
., Advocate ofAli Budiardjo, Nugroho, Reksodiputro Counsellors at Law, having its domicile at GrahaCIMB Niaga, 24" Floor, Jalan Jenderal Sudirman Kav. 58, Jakarta 12190, in accordance withspecial power of attorney dated 7 November 2013, therefore is authorized to represent and toact for and on behalf of PT ZINKPOWER BATAM INDO, which is the Defendant in thecivil case No. 191/PDT.G/2013/PN.BTM at the District Court of Batam (hereinafter referredto as the DEFENDANT);And2.
Batubara and Associates having itsdomicile at Ruko Kurnia Djaya Alam Blok B16 Batam Center, Batam, Province of RiauKepulauan, in their capacity as AttorneyinFact under Special Power of Attorney dated 18October 2013, therefore is authorized to represent and to act for and on behalf of PT PAJARPERKASA MANDIRI, which is the Plaintiff in the civil case No. 191 /PDT.
29 — 10 — Berkekuatan Hukum Tetap
Putusan Nomor 142/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) 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 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 Banding sekarangPemohon
178 — 75 — Berkekuatan Hukum Tetap
Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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
kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(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,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached 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;Halaman 16 dari 19 halaman Putusan
620 — 355
The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30 September 1998, until thepolitical and economic situation in Indonesia will allow theProject to be continued, or until the date mentioned in condition3) below, which ever is earlier ; 2.
The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wshes so to continue theProject, POC shall complete the Contract Works, until all phasesof work provided in the Contract are completed and secured,as contemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political
157 — 48
Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which
Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.
179 — 25 — Berkekuatan Hukum Tetap
Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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
kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, 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 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
26 — 9 — Berkekuatan Hukum Tetap
kelihatan memenuhi syarat kedua 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 XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivetsor similar devices;(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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
136 — 96
Hanya apabila tidak dapat dicapaimufakat dalam waktu 60 hari, para pihak mengajukan permohonanpenyelesaian perselisihan melalui BANI (any and all disputes,controversies, and conflicts which may arising between them inconnection with this Agreement).
Bahwa Indonesia telah sepakat dan oleh karenanya telah meratifisirKonvensi New York 1958, Pasal II ayat 1, New York Convention onthe Recognition and Enforcement of Foreign Arbitral Awards (1958)menyatakan:Each Contracting State shall recognize an agreement in writingunder which the parties undertake to submit to arbitration all or anydifferences which have arisen or which may arise between them inrespect of a defined legal relationship, whether contractual or not,concerning a subject matter capable
This proviso supersedes amunicipal law which regards arbitration possible only in respect ofcontractual claims.
areunreasonably vague, incoherent, vexatious, scurrilous or obviously illfounded another case which do not amount to a legally recognizableclaim or defence...
Statements of case which are suitable fro striking outon ground (a) include those which raise an unwinnable case wherecontinuance of the proceedings is without any possible benefit to therespondent and would waste resources on both sides (Harris v. BoltBurden 2000 L.T.L., February 2, 2000,CA). A claim or defence may bestruct out as not being a valid claim or defence as a matter of law (PriceMeats Ltd. v.
32 — 17 — Berkekuatan Hukum Tetap
Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6th dayof the month of December, 2006 between, on the hand, DirectorateGeneral of Water Resources (DGWR), Ministry of Public Works, Republicof Indonesia (hereinafter called the Client) and, on the other hand aJoint Venture consisting of the following entities, each of which will bejointly and severally liable to the Client for all the
DDCConsultants (hereinafter collectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskan bahwaJoint Venture means a Consultant which compries two or morePeartners each of wich will be jointly and severally liable to the Client forall the Consultants obligations under the Contract.a) Dasar Hukum= UndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakHalaman 3 dari 15 halaman Putusan Nomor 1069/C/PK/PJK/2014Pertambahan
Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6th dayof the month of December, 2006 between, on the hand, DirectorateGeneral of Water Resources (DGWR), Ministry of Public Works, Republicof Indonesia (hereinafter called the Client) and, on the other hand aHalaman 9 dari 15 halaman Putusan Nomor 1069/C/PK/PJK/2014Joint Venture consisting of the following entities, each of which will
DDCConsultants (hereinafter collectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskan bahwaJoint Venture means a Consultant which compries two or morePeartners each of wich will be jointly and severally liable to the Client forall the Consultants obligations under the Contract.d) Dasar Hukum= UndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang
107 — 79 — Berkekuatan Hukum Tetap
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 for thosearrangements or conditions, have been taken into account incomputing the income (or loss) of, or the tax payable by, oneof such persons, may be taken into account in computing theamount
For this purpose, the term "control"includes any kind of control, whether or not legallyenforceable, and however exercised or exercisable;Where a Contracting State includes in the profits of a resident ofthat State, and taxes accordingly, profits on which a resident ofHalaman 30 dari 70 halaman.
Putusan Nomor 947/B/PK/PJK/2017themselves 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 intoaccount in computing the amount of the income subject totax and the taxes payable by such person;A person is related to another person if either personparticipates
those which wouldhave been made between independent persons, then thatother State shall make an appropriate adjustment to theamount of the tax charged therein on those profits.
The issue is whether the marketer shouldbe compensated as a service provider, i.e. forproviding promotional services, or whether thereare any cases in which the marketer should sharein any additional return attributable to the marketingintangibles.