Putusan Nomor 1747/B/PK/PJK/2016e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic,Diterjemahkan oleh

memenuhi syarat kedua karena pembuatannya dengan carainjection 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 : TheHeading covers, inter alia:(a) Ski boots 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 byriveting;(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;Halaman 28 dari 31 halaman.

Although it would be out of question to list here all the auxiliaryactivities which could properly be brought under the provision .....Perusahaan Pelayaran dan Angkutan Udara, terkadang melibatkan suatutambahan aktivitas yang kurang lebih berhubungan langsung denganpengoperasian kapal laut maupun kapal udara.......Butir (9) Commentary :If an enterprise engaged in Internastional transport undertakes to see to it that,in connetction with such transport, goods are delivered directly to consignee inthe

Such containers frequently are also used inland transport,Profit derived by an enterprise engaged in International transport form the leaseof containers which is supplementary or incidental to its International operation ofships or aircraft fall within the scope of this article ;Hal 7 dari 11 hal Put.

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State;2.

However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan

Nomor 689/B/PK/PJK/2017The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid;4.

The term "dividends" as used in this Article means income fromshares or other rights, not being debtclaims, participating in profits,as well as income from other corporate rights which is subject to thesame taxation treatment as income from shares by the laws of theState of which the company making the distribution is a resident;UU Pengadilan Pajak, mengatur halhal sebagai berikut :Pasal 78Putusan Pengadilan Pajak diambil berdasarkan hasil penilaianpembuktian, dan berdasarkan peraturan perundangundanganperpajakan

dilakukanoleh Terbanding dengan alasanalasan sebagai berikut:e Dasar hukum yang digunakan oleh Peneliti yakni Pasal 12 ayat (3)huruf b dan d dari Persetujuan Penghindaran Pajak Berganda("P3B") antara Indonesia dan Australia adalah salah dan tidaksesuai dengan fakta yang ada;Di bawah ini adalah kutipan dari Pasal 12 ayat (3) huruf b dan ddari P3B antara Indonesia dan Australia:The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which

maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storageor display; or(c) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged

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 thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

IndonesiaNomor 14 Tahun 2002 tentang Pengadilan Pajak, menyatakan: "KeyakinanHakim didasarkan pada penilaian pembuktian dan sesuai dengan peraturanperundangundangan perpajakan,;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

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.3.

Commentary on Article 11 Paragraph 9.. the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediately received by a resident of a State with which theState of source had concluded a convention.

For these reasons, the report fromthe Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludesthat a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administratoracting on account of the interested parties.c.

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

Any dispute, claim or difference arising out of or in connection with thisAgreement (hereinafter referred to as the Dispute) which cannot besettled amicably at the operations level shall be resolved in accordancewith the following steps:a. Both Parties shall nominate one or more officers to initiate negotiationsessions to settle such Dispute amicably within ten (10) calendardays following the commencement of the negotiation, and report tothe Steering Committee accordingly.b.

Any dispute, claim or difference arising out ofor in connection with this Amendment 1 (hereinafter referred to as theDispute) which cannot be settled amicably at the operations level shall beresolved as follows. Both parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

Any dispute, claim or difference arising out ofor in connection with this Amendment 2 (hereinafter referred to as theDispute) which cannot be settled amicably at the operation level shall beresolved as follows. Both Parties shall nominate one or more officers toinitiate negotiation sessions to settle such Dispute amicably within ten (10)calendar days following the commencement of the negotiation, and reportto the Steering Committee accordingly.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofSingapore, and that such proceedings have been brought in a nonconvenient forum.

The Parties waive anyobjections which they may have now or hereafter to the jurisdictionincluding the personal or subject matter jurisdiction of the Courts ofSingapore, to the venue of any proceedings brought in the Courts ofHal 34 dari 64 hal Putusan Nomor 153/Pdt.SusPKPU/2019/PN.Niaga Jkt.PstSingapore, and that such proceedings have been brought in a nonconvenient forum.

, sebagai konvensiinternasional yang telah diratifikasi oleh Negara Republik Indonesiaberdasarkan Keputusan Presiden Nomor 24 Tahun 1979 yang telahdiubah dengan Keputusan Presiden Nomor 15 Tahun 1997 yangmerupakan salah satu dari dasar pembentukan UU Merek, yangmenyebutkan bahwa :Trademarks covered by this Article may be neither denied registrationnor invalidated except in the following cases:ee ;2. when they are devoid of any distinctive character, or consistexclusively of signs or indications which

Keduahal ini sebagaimanadapat dibuktikan darihalaman 8 ResearchLai Ah Eng dan situsresmi KillineyKopitiam (http://www.killineykopitiam.com/coprofile.html), yangmenyatakan bahwa :Halaman 8 Research Lai Ah Eng :As such, the late 1920s to the 1950s became a period ofgrowth and thrive during which the Hainanese graduallycarved out and consolidated their distinc kopitiambusiness niche (Lee 2009: 1415).

While many, both old andnew, are found in the city, the majority are scattered in thetown and neighbouring centres of all public housingestates in which nearly 85 per cent of Singaporespopulation luve.

Singapura)(selanjutnya disebut /P Office Singapore) dalamkeputusannya pada perkara antara Pacific Rim IndustriesInc. melawan Valention Globe B.V. (2008) SGIPOS 6(selanjutnya disebut KOPITIAM Case), sebagaimana dapatdiperoleh dari situs resmi /P Office Singapore (http://www.ipos.gov.sg/Portals/0/HMG/GDs/2008%20SGIPOS%208.pdf) yang menyatakan bahwa:Poin 36 KOPITIAM Case:The Singapore Tourism Board (STB) recognises thatlanguage is living and constantly evolving in a multiracialcountry like Singapore which

The STB has helpedinitiate a website on which a dictionary known as aSinglish dictionary lusts local portmanteau words suchas kopitiam. Kopitiam is an acknowledged localportmanteau word commonly used to describe an eatingplace which has drinks stall that serves beverages as wellas other stalls which serves food.

In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection with Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that the proceedings have beenbrought in an inconvenient forum.Terjemahan

With PT.MUGIE BALI INDAH on January 2008, which registered by Law FirmYangJae having registered office at 6 HaeDongB/D, 1362014, SeochoDong, SeochoGu, Korea, with registration number No. 2011586, theInvestment (Loan) Contract has been amended repeatedly as containedin Amendment of Investment (Loan) Contract dated October 8, 2012,Second Amendment to the Investment (Loan) Contract dated March 6,2013, and all amendments, replacements, additions, or extensionsthereof, including but not limited to the

First repayment in the amount of US$15,000,000 (fifteen millionUnited States dollars) which has been paid in full by theborrower in accordance with the following:(i) The amount of US$12,000,000 (twelve million UnitedStates dollars) has been paid by the Borrower onNovember 28'", 2011 ;(ii) The amountof US$100,000 (one hundred thousand UnitedStates dollars) has been paid by the Borrower onDecember 12", 2011 5 222 nne rene ee een(iii) The amountof US$500,000 (five hundred thousand UnitedStates dollars

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to NACF will be notified in writingthe borrower to the Lender (First Notification) and theHalaman 17 dari 72, Putusan Nomor : 09/PAILIT/2015/PN. NIAGA.

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to Eugene will be notified in writingthe borrower to the Lender(Second Notification) and thecompletion of such payment shall be conclusivelyevidenced by Transfer Slip.

Putusan Nomor 1714/B/PK/PJK/201 7kehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (8) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which have a preparatory or auxiliary character forthe enterprise";Bahwa dengan

Kegiatan usaha dilakukan langsung oleh kantorpusat, dan penghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkan bahwa "forthe purposes of this convention, the term "permanent establishment"means a fixed place of business in which the business of the enterprise iswholly or partly carried on";Bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duakriteria yang harus dipenuhi untuk adanya suatu BUT, yaitu kehadirantetap (fixed place

For the purposes of this Convention, the termpermanent establishment means a fixed place ofQusimess in which the Dusimess of the enferprise iswholly or partly carried ani. Untuk tujuan Persetujwan ini, istilah "tempat usahatefap" berarti suatu tempat usaha tertentu di maraseluruh atau sebagian usaha perusahaan dijalankan. ba.

dari struktur organisasi tersebut terlihat bahwa kantorperwakilan (representative office) CHARABOT SA yang ada diIndonesia tersebut tidak melakukan kegiatan usaha sepertiusaha untuk produksi, usaha penjualan/perdagangan(ekspor/impor) tetapi hanya sekedar kegiatan riset pemasaranprodukproduk Kantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B IndonesiaPerancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which

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.

Royalti, sewa, dan penghasilan lain schubungan dengan penggunaan harta;Bahwa Pasal 7 dan Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian PajakBerganda Indonesia Australia, menyatakan :Pasal 7The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated in that other State.Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise

, andaccording to the law of that State, but the tax so charged shall not exceed: (a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design

KimberlyClark Corporation seeks to develop and support the Sectors inSouth Asia Region by providing Services to each of the Affiliates.Selanjutnya berturutturut pada :11.6.11.7.point 1.1.(8) : "Stewardship Costs" means the cost of activities conductedby KCSAP on behalf of KimberlyClark Corporation"point 4.1 : "KimberlyClark Corporation and KCSAP will agree fromtime to time on which costs are properly categorised asStewardship Costs"Bahwa berdasarkan hal tersebut di atas terbukti dengan sah danmeyakinkan

Bahwa Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian Pajak Berganda IndonesiaAustralia, menyatakan :Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:a in the case of royalties described in subparagraphs 3 (b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments

, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientific equipment;or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary

jenis barang:Tumble Dryer (pengering pakaian), Model DDG 6A1 GD, Merk Delizia, Capacity 6 Kg, 1.800Watt.bahwa PIB Nomor 295821 tanggal 05 Agustus 2011, memberitahu jenis barang : DRYER DDG6A1 GD, negara asal China;bahwa di dalam persidangan Pemohon Banding menyerahkan 1 (satu) lembar brosure daribarang yang diimpornya yang menyebut : EUROstyle Dryer, Electric Dryer, model DDG 6A1GDbahwa menurut Dictionary of Contemporary English Longman pengertian dari : TumbleDryer adalah a heated container in which

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 paragraf 4disebutkan:24.

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

Putusan Nomor 1518/B/PK/PJK/20172. 4.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:Car ONPlace of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other

Perk.No.90/PDT/2016/PT.DKIbetween the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

PULP. 002/2013 dated September 03, 2013between the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas denganini dinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanaKanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No.

All dispute or controvery or claim arising out of or relating to thisContract, which is not settled after the Parties attempt an amicablenegotiation shall be resolved by final and binding arbitration. The arbitrationshall be held in accordance with the rule of the Singapore InternationalArbitration Centre ("SIAC") and the place of arbitration shall be Singapore.The number of arbitrator shall be 3 (three) to be appointed in accordancewith the rule of SIAC."

From theperspective of the transferor, the arms length principle wouldexamine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to pay sucha price, depending on the value and usefulness of the intangibleproperty to the transferee in its business.

Putusan Nomor 1204/B/PK/PJK/2015performed the activity inhouse for itself.lf the activity is not onefor which the independententerprise would have been willing topay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.6.2.

Putusan Nomor 1204/B/PK/PJK/2015atas expected benefits from the intangible property (possiblydetermined through a net present value calculation), anylimitations on the geographic area in which rights may beexercised; export restrictions on goods produced by virtue ofany rights transferred; the exclusive or nonexclusivecharacter of any rights transferred; the capital investment (toconstruct new plants or to buy special machines), the startupexpenses and the development work required in the market;

Fromthe perspective of the transferor, the arms length principlewould examine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to paysuch a price, depending on the value and usefulness of theintangible property to the transferee in its business.

This can be determinedby considering whether an independent enterprise incomparable circumstances would have been willing to pay forthe activity if performed for it by an independent enterprise orwould have performed the activity inhouse for itself.lf theactivity is not one for which the independententerprise wouldhave been willing to pay or perform for itself, the activityordinarily should not be considered as an intragroup serviceunder the arms length principle,6.6.

Sesuai dengan referensi dan pernyataan dari supplier LubrizolSoutheast Asia (Pte) Ltd. dinyatakan bahwa: WN 1010 A are additives for lubricating oil.These additive are raw materials under HS code 3811.21.90.00 which contain petroleum oilsor oil obtained from bituminous minerals and designed for mineral based engine oils. Theseadditives are not sunthetic based.

SINGAPORE PTE, LTD. 10 Anson Road #2314PInternational Plaza Singapore 079903 as Owner, hereinaftercalled the OBLIGEE, in the amount of maximum USD.3,600,000.00 (say : United States Dollars Three Million SixHundred Thousan Only) is to be paid to the said OBLIGEE, forwhich the payment the PRINCIPAL and SURETY do bindthemselves, firmly by these present that if the PRINCIPAL failsto fulfill his obligation in the Performance of the contract whichhas been awarded to him under the OBLIGEE notice of awardand which

Bogor Jabar, Agreement No.01/PSKZI/AI/2011 Dated February 23, 2011, Addendum toAgreement No. : 01/PSKZI/I/2011 Dated November 01,2011, 2"4 Addendum to Agreement No. : 01/PSKZI/II/2011Dated November 7, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bondYang memiliki teriemahan bebas sebagai berikut:DISEPAKATI OLEH PARA PIHAK DALAM PERJANJIAN INI,bahwa kami PT. PUTRA SAMUDRA, Buaran Regency Suite 8 10, Jl.

Bogor Jabar,Agreement No. : 01/PSKZI/II/2011 Dated February 23, 2011,Addendum to Agreement No. : 01/PSKZI/II/2011 DatedNovember 01, 2011, 2" Addendum to Agreement No. :01/PSKZI/I1/2011 Dated November 7, 2012 between theOBLIGEE and the PRINCIPAL which contract is inherent wthinthis bondhal 14 dari 52hal put No.768/PDT/2016/PT.DKIAtau dalam terjemahan bebasnya berbunyi :.. Suatu peranjian atas Pembangunan Concentrator Plantdi Sukamulih Kec. Suka Jaya, Kab.

Jika PRINSIPAL gagal untuk menyelesaikan pembangunanfasilitasfasilitas konsentrator (pilihan 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 beenawarded to him under the OBLIGEE notice of award and which is tobe later confirmed by a contract for Pembangunan

Bogor Jabar,Agreement No. : 01/PSKZI/I/2011 Dated February 23, 2011,Addendum to Agreement No. : 01/PSKZI/II/2011 Dated November01, 2011, 2"4 Addendum to Agreement No. : 01/PSKZI/II/2011Dated November 017, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bond.Yang memiliki teriemahan bebas sebagai berikut:hh. sungguhsungguh pada saat ini, bahwa jika PRINSIPAL gagaluntuk memenuhi kewajibannya dalam Pelaksanaan perjanjian yangmana telah diberikan kepadanya berdasarkan

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku TarifKepabeanan Indonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastikbagian atas nya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu;Waterproof footwear with outersoles and uppers of rubber of ofplastics, the uppers of which areneither fixed to the sole noraseembled by stitching, riveting,nailing, screwing

unggas olahan dan barang dibuat daripadanya; bungaartifisial; barang dari rambut manusia;Sesuai BTKI 2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Bahwa dalam BTKI 2017 pos tarif 6401.99.90 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles anddari karet atau dari plastik, bagian atasnya tidak uppers of rubber or of plastics, the uppers ofdipasang pada sol dan tidak dirakit dengan cara which

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubberor of plastics, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

Bahwa pengertian Waterproof dari negara Canada yaitu CustomsTariff Schedule Canada dapat dilihat dari beberapa literatur danstruktur klasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19

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 : 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

(e) Thongtype sandals in which the thongs are attached to the soleby plugs 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 Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02/karena pada bab 64/pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

Di dalam kasus ini, Oracle Corporation memberikan jasa yangmemerlukan sumber daya dan keahlian yang dimiliki untuk mendukungbisnis Pemohon Banding Lihat OECD paragraf 11.1 dan 11.2 disebutkan:In the know how contract, one of the parties agrees to impart to theother, so that he can use them for his own account, his specialknowledge and experience which remain unrevealed to public. It isrecognized that the grantor is not required to play anypart himself.

Putusan Nomor 1112/B/PK/PJK/2015aktifitas tertentu. untuk dapat memenuhi kewajibannya, termasukmengeluarkan biaya untuk gaji dari pegawai yang terlibat atau bahkankepada subkontraktor.OECD paragraf 11.3 menyebutkan sbb:The supply of know how (in most cases) would generally be very littlemore which need to be done by the supplier under the contract other thanto supply existing information or reproduce existing material.On the other hand services involve a very much greater level ofexpenditure by the

The following criteria arerelevant for the purpose of making that distinction:In most cases involving the supply of knowhow, there would generallybe very little more which needs to be done by the supplier under thecontract other than to supply existing information or reproduce existingmaterial.

Itgenerally corresponds to undivulged information of an industrial,commercial or scientific nature arising from previous experience,whichas practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived."Informasi yang belum pernah diungkapkan. Bahwa Pedoman OECDparagraf 11 menyatakan bahwa dalam konirak royalti harus terdapatpenyaluran atas informasi yang sudah ada namun belum pernahdiungkapkan.Halaman 34 dari 48 halaman.

Dengandemikian satusatunya kesimpulan yang dapat ditarik adalah bahwaPemohon PK (dahulu Pemohon Banding) tidak dapat memperolehmanfaat ekonomi dari transfer tersebut dalam rangka penjualan/pemberian jasa kepada para pelanggannya.OECD Commentary ayatl1.4 layanan purnajual, bantuan teknis,advokasi dan akuntansi tidak termasuk layanan knowhowExamples of payments which should therefore notbe considered to bereceived as consideration for the provision of knowhow but, rather, forthe provision of services