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 theHalaman 11 dari 33 halaman. Putusan Nomor277/B/PK/PJK/2013interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

For these reasons,the report from the Committee on Fiscal Affairs entitled "DoubleTaxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties".14.2.

Yahya HarahapSH, 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya

If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.

(a) ..... terminate the agreement and take possession or control ofany object to which the agreement relates; 0r;(b) apply for a court order authorising or directing either of theseApabila terjadi wanprestasi berdasarkan peranjian pengikatanhak atau berdasarkan perjanjian sewa sebagaimana dimaksuddalam Pasal 11, penjual bersyarat atau pemberi sewa, sesuai dengan keadaannya,dapat:(a) bees mengakhini = penanyjian dan menguasai ataumengendalikan setiap objek yang terkait denganperjanjian tersebut; atau

BerikutkutiDannya: 222 nnn nnn nn nnn nnn nn nnn nnn nnn nn nnn cnn nen neePasal 43 (1) Konvensi Cape Town:.... the courts of the Contracting State on the territory of which theobject is situated have jurisdiction to grant relief under Article 13(1)(a), (b), (c) and Article 13(4) in respect of that object;Terjemahan resmi Pasal 43 (1) Konvensi Cape Town: Penetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.

., milk enriched in vitamins ormineral salts), small quantities of stabilising agents which serve tomaintain the natural consistency of the e product during transport inliquid state (disodium phosphate, trisodium citrate and calcium choride,for instance) as vell as very small quantities of antioxidants or vitaminsnot normany 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.

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins 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

Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g., butyricfats) by another substances ;Berdasarkan Explanatory Notes to The HarmonizedHal. 13 dari 22 hal. Put.

Putusan Nomor 604/B/PK/PJK/201211.12.13.Bahwa berdasarkan Pasal 7 ayat (3) Persetujuan Penghindaran PajakBerganda (P3B) antara Pemerintah Republik Indonesia denganPemerintah Jerman, menyatakan :"In determining the profits of a permanent establishment, there shall beallowed as dductions expenses which are incurred for the purposes ofthe permanent establishment, includingexecutive and general administrative expenses so incurred, whether inthe State in which the permanent establishment is situated orelsemmere"Pasal

., 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 or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.

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

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

apakah suatu produk merupakan makanan olahansebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut :The preparations of this heading may be distinguished from theproducts ob heading 04.01 to 0404 in that they contain, in addition tonatural milk constituents, other ingredients not permitted in theproducts of those earlier headings thus heading 19.01 includes foretample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which

., 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 asvery small quantities of antioxidants or vitamins not normany found in theproduct.

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.Hal. 9 dari20 hal. Put.

., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.

Thusheading 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.

diciptakan syaratsyarat (kondisiHalaman 5 dari 33 halaman Putusan Nomor 1049/B/PK/PJK/2014kondisi) tertentu yang berbeda dengan yang berlaku bagi perusahaanmWperusahaan yang indipenden; Pemeriksa tidak mengungkapkan "acondision imposed didalam koreksinya;ii) Pasal 9 P3B Indonesia Jerman mengatur bahwa koreksi atas transaksiantar dua pihak yang mempunyai hubungan istimewa hanya dapatdilakukan bila terdapat "conditions are made imposed between the twoenterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises";c.

., 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 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 asvery small quantities of antioxidants or vitamins not normany found in theproduct.

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.Hal. 9 dari 20 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 asvery small quantities of antioxidants or vitamins not normany found in theproduct.

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

., milk enriched in vitamins or mineral salts) ,10small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (disodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants ofvitamins not normally found in the product.

No.milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or moreconstituents of mlk (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 Makanan olahan dalam bentuk bubuk atau cairan yangdigunakan unt ukmakanan bayi dan terdiri dari susu. yang telahditambahkan ramuan kedua

., 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 (disodiumHal. 9 dari 20 hal. Put. No. 252/B/PK/PJK/2010.10phosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.

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

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

No.436/B/PK/PJK/2009includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consistingof milk to which secondary ingredients (e.g.

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan sol luar dan bagian atas dari Waterproof footwear with outer soles and upperskaret atau dari plastik, bagian atasnya tidak dipasang pada Jor of plastics, the uppers of which are neither fixesol dan tidak dirakit dengan cara dijahit, dikeling, dipaku, sole nor assembled by stitching, riveting, nailing,disekrup, ditusuk atau proses semacam itu. plugging

dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucoseand fructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown,still hard; color changes to yellow, orange or red, sugars increase, become largelysucrose; 3) Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; somesucrose reverts to reducing sugar which

dibawah ini kami sampaikan kutipan dari dokumentermaksud:Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first17 weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars(glucose and fructose) by dry weight; 2) Khalal stage, the next 6 weeks:become full grown, still hard; color changes to yellow, orange or red, sugarsincrease, become largely sucrose; 3) Rutab stage, the next 4 weeks: halfripe;soften, turn light brown; some sucrose reverts to reducing sugar which