Bahwa pada Perjanjian Kerjasama tertanggal 19 Januari 2011 tersebutdengan jelas terdapat Klausula Arbitrase ;Bahwa pada butir 15 dari Perjanjian Kerjasama tertanggal 19 Januari2011 aquo dengan tegas disebutkan sebagai berikut : Any disputearising out of or relating to this agreement, which has not beenresolved by negotiations within thirty (30) days from receipt by aparty of a notice of dispute from the other party, shall be settledexclusivey by arbitration before a panel of three (3) arbitrators

The venue of any arbitrationbrougt pursuant to this Agreement shall be in Batam, and thelanguage, in which the arbitration shall be conducted, including allwritings relating there to, shall be in Indonesia and Chinese.Yang terjemahan resminya sebagai berikut :Apabila musyawarah tidak berhasil, maka suatu panel arbitrase yangterdiri dari 3 orang yang sesuai dengan peraturan arbitrase KamarDagang Internasional harus dibentuk dalam 30 hari sejak tanggaldimana salah satu pihak menyampaikan pemberitahuan

06 November 2008 No. 170/Pisangan/2008;

It isclear that the principle had wide acceptance in Europe by the end of the nineteenthcentury ;From the nullum crimen maxim jurists have deduced the priciple of prohibition ofretrospective penal laws, Aw early as 1651, Hobbes wrote :No law, made after a fact done, can make it a crime ...For before the law, there isno transgression of the law ;This principle was stated in 1789 in Article 1, section 9 (3) of the AmericaConstitution which prohibited ex post facto laws, Article 7 of the EuropeanConvention

Article 7 includes the important proviso thait....shall not prejudice the trial and punishment of any person for any act oromission ;Which, at the time when it was comited, was criminal accoding to the generalprinciples of law recognised by civilized nations ;Article 15 of International Covenant on Civil and Political Rights states, interalia ;No one shall be held guilty of any criminal offence on occount of any act oromission which did not constitute a criminal affence, under national orinternational

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 not exceed10 per cent of the gross amountof the interest.3.

Commentary on Article 11 Paragraph 9..the State of source is not obliged to give up taxing rights overinterest income merely because that income was immediatelyreceivedby a resident of a State wth which the State of source had concludeda convention.

Forthese reasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as a practicalmatter, very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account of theinterested parties.Halaman 18 dari 36 halaman Putusan Nomor 219/B/PK/PJK/20148. 2.8.3.c.

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

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

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

Untuk lebih jelasnya kami kutip isidari General Average Bond Termohon Kasasi sebagai berikut:"In consideration of the delivery to us or to our order, on payment of thefreight due, of the goods noted above, we agree to pay the properproportion of any salvage and/or general average and/or generalaverage and//or special charges which may hereafter be ascertained tobe due from the goods or the shippers or owners thereof under anadjustment prepared in accordance with the provisions of the contract ofaffreightment

governing the carriage of the goods (or, failing any suchprovision, in accordance with the law and practice of the place wherethe common maritime adventure ended) and which is legally due inrespect of the goods by the shippers or owners thereof."

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompany law, they may constitute

company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntunganlain baik berupa uang atau bernilai uang, misalnyapembagian saham bonus, bonus,keuntungan dari likuidasidan distribusi laba secara terselubung);Paragraf 29:The benefits to which

whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntunganlain baik berupa uang atau bernilai uang, misalnyapembagian saham bonus, bonus, keuntungan dari likuidasidan distribusi laba secara terselubung);Paragraf 29:The benefits to which

Pasal 14 ayat (2): Gains from the alienation of movable property forming partof the business property of a permanent establishment which an enterpriseof a Contracting State has in the other Contracting State, including suchgains from the alienation of such a permanent establishment (alone or withthe whole enterprise), may be taxed in that other State.

Pasal 14 ayat (4): Gains from the alienation of any property other than thatreferred to in paragraphs 1, 2 and 3, shall be taxable only in the ContractingState of which the alienator is a resident.Bahwa berdasarkan penjelasan tersebut di atas, maka hak pemajakan ataspenjualan saham PT Lafarge Cement Indonesia yang dilakukan oleh CementiaHolding AG tidak berada di Indonesia dan karenanya atas hal itu tidak terutangPPh Pasal 26;Bahwa di samping itu, Penggugat tidak setuju dengan dasar hukum penolakanpihak

Selanjutnya, Persetujuan Penghindaran Pajak Berganda (P3B) / TaxTreaty antara Pemerintan Republik Indonesia dan PemerintahKonfederasi Swiss mengatur bahwa:Pasal 14 ayat (1)Gains derived by a resident of a Contracting State from the alienation ofimmovable property referred to in Article 6 and situated in the otherContracting State may be taxed in that other State.Pasal 14 ayat (2)Gains from the alienation of movable property forming part of thebusiness property of a permanent establishment which an

Thus whilst it is acceptable to reduce tax liability by legitimatetax planning, governments make a distinction between this form of taxplanning and forms of tax minimization which clearly go against theintent of the legislator.

Taxpayers are also entitled to a reasonablemeasure of assistance from the tax authorities so that they receive allthe reliefs and deductions to which they are entitled.Sesuai dengan kutipan OECD di atas, maka Wajib Pajak dalam hal iniselaku Pemohon Peninjauan Kembali (Semula Penggugat) berhakuntuk mengajukan Gugatan kepada Pengadilan Pajak dalam rangkamenempuh semua upaya hukum yang diakibatkan karena PemohonPeninjauan Kembali (Ssemula Penggugat) tidak setuju atas hasilkeputusan yang diterbitkan

Mengutip Abstrakdari paten tersebut: Purpose: a heat insulator manufacturing system and methodare provided to obtain highly reflection or low radiation which is a inherentcharacteristic of aluminum sheet and improve thermal isolation.

Constitution: Aheat insulator manufacturing system (100) comprises the feeder (102) forsupplying the crosslinking polyethylene foam sheet of roll type, the frame (105)having the winder (104) for reeling the heat reflective thermal material (103), thecutting portion (110) for forming a plurality of cut groves on the cxrosslinkingpolyethy6lene foam sheet, the expansion portion (130) in which the cut groove istranbsformed into the throughhole, the cooling portion (150) for keeping thethroughhole and

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which

REPRESENTATION AND WARRANTIESThe Borrower has represents and warrants to Lender that:(b)(d)The Borrower (i) is not in violation of its Articles ofAssociation, (ii) is not in default in any materialrespect which such would affect the performance bythe Borrower of its obligations under this Agreement,and no event has occurred which, with notice orlapse of time or both, would constitute such a defaultin the due performance or observance of any term,covenant or condition contained in any otheragreement

, contract or instrument to which it is aparty or by which it is bound or to which any of itsproperty or assets is subject, (iii) has not violated inany material respect any law, ordinance,governmental rule, regulation or court decree towhich it or its property may be subject, and (iv) hasnot failed to obtain and maintain in full force andeffect any material license, permit, certificate or otherapproval or authorization necessary to the conduct ofits business.The execution, delivery and performance

of thisAgreement by the Borrower will not conflict with orresult in a breach or violation of any of the terms orprovisions of, or constitute a default under anyagreement, contract or instrument to which theBorrower is a party or by which the Borrower isbound or to which any of the property or assets of theBorrower is subject, nor will such actions result inHal. 48 dari 74 hal.

Putusan Nomor 1059/C/PK/PJK/2015(a) that there are no restrictions as to the disposition or use of the goods by thebuyer other than restriction which:(i) are imposed or required by law or by the public authorithies in thecountry of importation;(ii) limit the geographical area in which the goods may be resokd; or(iii) do not substantially affect the value of the goods."

As it appears in the Interpretative Notes to Article 8.1 (c),the term right to reproduce would seem to refer not only tothe physical reproduction of the imported goods (e.g., asample article is imported and a mould is produced by theimporter which is used to manufacture exact copies of theoriginal imported article) but also to the right to reproducean invention, creation, thought or idea incorporated in theimported goods.

Given the unique situation with regard to data orinstructions (software) recorded on carrier media for dataprocessing equipment, and that some Parties have soughta different approach, it would also be consistent with theAgreement for those Parties which wish to do so to adoptthe following practice:In determining the Customs value of imported carrier mediabearing data or instructions, only the cost or value of thecarrier medium itself shall be taken into account.

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which

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 ofHalaman 16 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Putusan Nomor 306/B/PK/PJK/20158. 2.received by a resident of a State with which the State of sourcehad concluded a convention. The term "Beneficial Owner " is notused in a narrow technical sense, rather, it should be understoodin its context and in light of the object and purposes of theConvention, including avoiding double taxation and the preventionof fiscal evasion and avoidance ;.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double Taxation Conventionsand the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if;though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, amere fiduciary or administrator acting on account of the interestedparties..

Putusan Nomor 306/B/PK/PJK/2015SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment),

Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horisontal dankeadilan vertical);Bahwa terkait dengan Keadilan Horizontal (Horizontal Equity)pada halaman 221 disebutkan:A variant of principle of individual equity which holds thatsimilarly situated taxpayers should receive similar taxtreatment",(varian dari prinsip keadilan individual yaitu bahwa wajib pajakyang berada pada situasi yang sama harus menerima perlakuanpajak yang sama);Bahwa sedang untuk Keadilan Vertikal (Vertical

Equity) padahalaman 472 menyebutkan:A variant of individual equity, which holds that differentlysituated taxpayers should be treated differently;(varian dari keadilan individual yaitu bahwa wajib pajak yangberada pada situasi yang berbeda harus diperlakukanberbeda);Bahwa Musgrave dalam Horizontal Equity, Once More(Richard A.

This principle of equality, or horizontal equity, isfundamental to ihe abilitytopay approach, which requires equaltaxation of people with equal ability and unequal taxation ofpeople with unequal ability. Beyond this, the principle of equalityis accepted by many who do not lay much siore in the abilitytopay approach. Indeed, has been suggested that the rule ofhorizontal equity is valid, even though little can be said aboutHalaman 16 dari 68 halaman.

Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discrimination a safeguard which might be provided equally well by arequirement that taxes be distributed at random. To mean morethan this, the principle of horizonthal equity must be seenagainst the backdrop of an explicit view of vertical equity,(Persyaratan adanya keadilan horisontal dan vertikal adalah duasisi yang berbeda dari koin yang sama.

are imposed initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 19 dari 68 halaman.

Immigration Deposit of Mr lewan Harto which is Nomor 394and dated 26 August 1991 di EDB Singapura sebesarSingapura $ 350,000.00 (tiga ratus limapuluh ribu dollarSingapura atau senilai Rp3.500.000.000,00):7. Bahwa Tergugat (Aaron Pan) berdasarkan bukti otentik yaituSurat Dinas Kependudukan dan Pencatatan Sipil DKI ProvinsiJakarta, Nomor 2628/1.755.15, tertanggal 6 Maret 2013, perihalInformasi Keabsahan Nama atas nama Aaron Pan menyebutkan1.

Immigration Deposit of Mr lewan Harto which is No 394 anddated 26 August 1991 di EDB Singapura sebesar Singapura$350,000.00 (tiga ratus lima puluh ribu dollar Singapura);20.

(tigaratus empat belas koma tiga meter pesegi) terletak dikotaShanghai Negara Republik Rakyat Tiongkok;Immigration Deposit of Mr lewan Harto which is No 394 anddated26 August 1991 di EDB Singapura sebesar Singapura$350.000 ,00(tiga ratus lima puluh ribu dollar Singapura);Halaman 13 dari 49 Hal. Put. Nomor 755 PK/Pdt/20179.

Immigration Deposit of Mr lewan Harto which is No 394 and dated26 August 1991 di EOB Singapura sebesar Singapura $ 350.00 (tigaratus lima puluh ribu dollar Singapura) atau sanilai Rp3.500.000.000, 00;7.

Immigration Deposit of Mr lewan Harto which is No 394 and dated26 August 1991 di EDB Smgapura sebesar Singapura $ 350.000(tigaratus lima puluh ribu dollar Singapura):32.

data pembanding / transaksi PT Z ke PT A/Halaman 18 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015franko pabrik) ditambahkan dengan nilai beda kondisiRp.100.000,00 yaitu biaya pengangkutan dan asuransi) samadengan Rp.2.100.000,00.Referensi lain mengenai definisi wajar (arms length principle) dapatditemukan pada OECD Transfer Pricing Guidelines, pada Paragraf 1.6yang berbunyi :where conditions are made or imposed between the two (associated)enterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have no so accrued,may be included in the profits of that enterprise and taxed accordinglyJika suatu kondisi yang terjadi antara pihak yang terafiliasi berbedadengan kondisi yang terjadi antara pihakpinak yang independen,kemudian suatu laba yang seharusnya dilaporkan di salah satuperusahaan tertentu

Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, hal. 830).Halaman 31 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015Bahwa 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 dijatunkan merupakan kasus yangberhubungan dengan

Claimant the sum of US$ 731,642 forlegal and other costs;It orders the Respondent to pay to the Claimant the sum of US$ 238,000 asthe costs of the arbitration including the Tribunals fee and expense and theICC administrative expenses;The Tribunal hereby authorize and grants power of attorney to each of theParties hereto and any Indonesian counsel appointed by either (any) ofthem, to apply for and undertake registration of this Award with the DistrictCourt of Central Jakarta, or any other court in which

Hal ini sebagaimana dinyatakan dalamShareholder Agreement tanggal 9 Juni 2006 (bukti P2), sebagai berikut:"The company (baca: Mobile 8) intends to conduct Initial Public Offering(as defined below) which will be conducted prior to Bimantara LimitedOffering (as defined below), that will affect the changes of the status ofthe Company to become a public company;Terjemahan adalah:"Perseroan (baca: Mobile 8) bermaksud untuk melakukan PenawaranUmum Perdana (sebagaimana yang didefinisikan dibawah) dimana

The award has not yet become binding on the parties, or has been setaside or suspended by a competent authority of the country in which, orunder the law of which, that award was made;Adapun terjemahan tersumpahnya menyatakan sebagai berikut (bukti P4.b):Pengakuan dan pelaksanaan keputusan dapat ditolak, atas permohonanpihak terhadap mana putusan itu diterapkan, hanya jika pihak ituHal. 24 dari 29 hal. Put.

mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :64.016401.10.00.006401.92.00.00Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, ttbagian atasnya tidak dijpasang pada uppers of which

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.

Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the State ofsource had concluded a convention.

Forthese reasons, the report from the Committee on Fiscal Affairsentitled "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 a practical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administrator acting onaccount of the interested parties.c.

Yahya Harahap SH,Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktian danPutusan 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya