Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport)";Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda(P3B) antara Indonesia dan Amerika menyebutkan bahwa:Business profits of a resident of one of the Contracting States shall

selisin/koreksi objek sewa jaringan Bloombergdipertahankan;Menurut Pemohon Banding:Bahwa Pemohon Banding tidak setuju sebagian dengan koreksi objek PajakPenghasilan Pasal 26 sebesar Rp3.116.170.471,00 oleh Terbanding atasSoftware Project Bankfrade dalam perkiraan RRA Pembelian ATI CAPEXdengan penjelasan sebagai berikut:Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"Business profits of a resident of one of the Contracting States shall

sourceswithin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment";Bahwa Pasal 13 ayat 2 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a residentof the other Contracting State shall

commercial or scientific equipment, but not including ships,aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)";Bahwa lebih lanjut Pasal 13 ayat 2 Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a residentof the other Contracting State shall

HikmahantoJuwana, SH, LL.M, Ph.D sebagai berikut :1) Bahwa di dalam huruf a article 92 Konvensi Chicago1944, disebutkan this convention shall be open foradherence by members of the united nations and stateswith then, and states which remained neutral during thepresent world conflict kemudian di huruf b disebutkanadherence shall be effected by a notification addressedto the government of the United States of America andshall take effect as from the thirtieth day from the receiptof the notification

by the government of the United Statesof America, which shall notify all the contracting states.Negara Republik Indonesia melalui Kedutaan RepublikIndonesia Serikat untuk Amerika Serikat telahmengirimkan notifikasi tanggal 26 April 1950 dan telahditerima pemerintah Amerika Serikat tanggal 27 April1950, sehingga sesuai ketentuan article 92 maka NegaraRepublik Indonesia telah menjadi anggota ICAO danketentuanketentuan yang terdapat di dalam KonvensiChicago 1944 beserta annexesnya mengikat NegaraRepublik

Article 24 (a)) that fuel and lubricating oils onboard an aircraft of a Contracting State on arrival in theterritory of another Contracting State and retained onboard on leaving the territory of that State shall beexempt from customs duty, inspection fees or similarnational or local duties and charges.

Putusan Nomor 1113/B/ PK/PJK/20145)Bahwa dalam angka 2 huruf a, Council Resolution OnTaxation Of Internasional Air Transport disebutkan Withrespect to the taxation of income of internasional airtransport enterprises and taxation of aircraft and othermoveable property, each Contracting State shall, to thefullest possible extent, grant reciprocally, kemudian diangka 3 disebutkan With respect to taxes on the sale anduse of internasional air transport:each Contracting Stateshall reduce to the fullest

This Contract is subject to the laws of England;The provisions of the United Nations Convention of Contract forthe International Sale of Goods (the Vienna Convention) shall notbe applied to this Contract;13.2. Any dispute arising in the execution or performance of thisContract shall be settled through amicable consultations betweenboth parties.

In case no agreement can be reached throughconsultation, said dispute shall be referred to London Court ofInternational Arbitration for arbitration in London by threearbitrators under the Rules of said Court. The Judgment of saidCourt shall be final and binding on both parties. The proceedingsof the Arbitration shall be carried out in the English language."Hal. 12 dari 47 halaman, Pts. Perk. No.515/Pdt.G/2013/PN.JKT.

L'Oreal shall execute and sign all confirmative deeds anddocuments necessary to comply with formalities which might be required by thelaws and regulations prevailing in the Territory tO make such exploitation rightvalid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding dengan royalti karena Pemohon Banding diberikan hakekslusif untuk memasarkan barangbarang dengan merek dagang tertentu dalam hal inimerk dagang "L'OREAL

Putusan Nomor 870/ B/PK/PJK/20 1422e the exclusive rights to distribute and sell the Licensed Products in theTerritory, and exceptionally outside the Territory to LOrealssubsidiaries who have specific shortterm needs ;2.2 The right to market the Licensed Products according to the Technologyincludes the exclusive right to exploit the Licensed Patents;Upon Licensees request, LOreal shall execute and sign all confirmativedeeds and documents necessary to comply with formalities which might berequired

Majelis Hakim mengabaikanfaktafakta tersebut dalam memutuskan perkara sehingga merugikan PemohonPeninjauan Kembali (semula Pemohon Banding);Bahwa Pemohon Peninjauan Kembali telah menjelaskan selama proses bandingatas butir 1.2 dalam License Agreement yang menyatakan bahwa:License trademark shall mean cosmetic, hygiene and toiletry productsmanufactured in accordance with the Technology (as hereafter defined) and thatthe parties have agreed to market in the Territory under the Licensed trademarkDan

butir 1.4 dalam License Agreement yang menyatakan bahwa:31*Technology shall mean all proprietary information developed by LOreal inconnection with the composition and/or manufacture of Licensed Products, andrelating more particularly to formulae with the relevant operating instructions,as well as quality standards and testing techniques and all appropriate technicalinstructions (directions for use, specifications for equipment, etc) suchinformation consisting either Licensed, or patentable inventions

Putusan Nomor 870/ B/PK/PJK/20 1432SA France berhak untuk melakukan transfer teknologi sesuai butir dalamLicense Agreement sebagai berikut: Transferred Technology shall mean all proprietary information developed byLOreal in connection with the composition and/or manufacture of LicensedProducts, and relating more particularly to formulae with the relevant operatinginstructions, as well as quality standards and testing techniques and allappropriate technical instructions (directions for use, specifications

which, when in use, is in contact with the oa, Teconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the Foot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shallsurface area in contact with the ground, no accobe taken to be the material having the greatestunt being taken of accessories or reinforcements such

The Notes shall initially be represented by the Global Certificate which the Bank Shall issue anddeliver to a common depositary (the Common Depositary) for Euroclear and Clearstream,Luxembourg.3.2. The Bank shall issue the Devinitive Certificates in exchange for the Global Certificate subject tiand in accordance with the provisions thereofbahwa Pemohon Banding tidak menyerahkan Global Certificate ataupun sertifikat obligasi.

The said sum shall be due monthly and shall be paidto the Markserv on or before the twentyfifth (25 th) day ofeach succeeding month and shall be adjusted at the closeof each Fiscal Year.b. A marketing incentive fees of:1. A sum equivalent to 2% flat of the Gross OperatingProfit ("GOP") if the GOP is less than 30% of the GrossRevenue;2. A sum equivalent to 4% of the GOP if the GOP isgreater than or equal to 30% but less than 40% of theGross Revenue;3.

pihak tidak bersedia lagi meneruskankehidupan rumah tangga dengan pasangannya, maka akan sulit untuk mencapaivisi dan misi membentuk rumah tangga yang sakinah, mawadah dan rahmah,dan Majelis Hakim menilai perceraian lebih maslahat untuk kedua belah pihakdibandingkan meneruskan perkawinan itu sendiri;Menimbang, bahwa Majelis Hakim perlu mengambil alin pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Fiqh wal Qanun halaman 100sebagai berikut :dys Gay we Ge AE Lae ELjilly GUA ee acy dep gj shall

GA AY agSglay aY5VIad cies 5 GaSe Ges Aas 5 AE Shall oe GF SA Ge Ald Let! IS alesSN RRA 5 Aig Leal de any atin A) 1S ub Legis aay USI cpagy alllArtinya : Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akan menimbulkanbahaya yang serius terhadap pendidikan anakanak dan perkembangan mereka,Putusan Nomor 459/Pat.G/2020/PA.

beli aset dan sebagai ikatan di antara kedua belah pihak makaditandatanganilah perjanjian yang terdiri dari: Conditional Asset Sale & Purchase Agreement (CASPA) tanggal 5 Maret2012, First Amendment to Conditional Asset Sale & Purchase Agreement tanggal14 Juni 2012, Second Amendment to Conditional Asset Sale & Purchase Agreementtanggal 9 Agustus 2012;Bahwa di dalam CASPA yang ditandatangani 5 Maret 2012 halaman 8menyatakan bahwa: The parties must use their best efforts to procure that theclosing shall

Putusan Nomor 214/B/PK/PJK/2017bahwa Majelis berpendapat, adanya persyaratan dalam ConditionalAsset Sales & Purchase Agreement tersebut menunjukkan bahwaperjanjian tersebut belum bersifat final, masih ada kemungkinan jualbelitersebut tidak terlaksana, tergantung apakah Penjual dapat memenuhisyaratsyarat dari pembell;bahwa menurut Majelis, klausula yang terdapat pada Pasal 5.1 CSPAyang berbunyi The parties must use their best efforts to procure that theclosing shall occur on or before 60 days from

, maka pada saat itulah terutangPajak Penghasilan Pasal 4 ayat (2);Bahwa Pemohon Peninjauan Kembali mendalilkan bahwaConditional Asset Sale & Purchase Agreement (CSPA) tanggal 5Maret 2012 sudah merupakan perjanjian penyerahan hak, dankarenanya pada tanggal 06 Mei 2012 (60 hari sejak tanggalditandatanganinya CSPA) sudah terjadi penyerahan hak sesuaiyang tercantum dalam Pasal 5 CSPA);Bahwa butir 5.1 perjanjian tersebut menyatakan, The parties mustuse their best efforts to procure that the closing shall

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and Ne of the foot.

Subject to Note 3 to this Chapter : include woven fabrics or other textile products with anlastics being visible to the naked eye; for the purpose of thistaken of any resulting change of colour; and(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet Stays or similar attachments;(b)The constituent material of the

Pembanding yang dipaparkan dalam berita acara sidang perkara aquo Majelis Hakim Tingkat Banding meyakini bahwa rumah tangga keduanyatelah sampai pada tingkat perselisinan yang sifatnya terus menerus yang tidakbisa didamaikan lagi, sehingga Majelis Hakim Pengadilan Tinggi Agamasependapat dengan Kitab Madaa Hurriyatu alZaujaini fi al Thalagq juz halaman83 yang selanjutnya diambilalih oleh Majelis Hakim Pengadilan Tinggi Agamamenjadi alasan pertimbangan hukumnya sendiri, sebagai berikutQh aly Cyagdll Shall

GadSky Ugda) gh Lge ol Lead : She jLaglliel Cys Bpdiall alga dee Eaton Y jl nelCAG I Sadtl gl ell Ge Shall gle Yat s) ol alas Y Gall ola! eloil ow E53alos Axe gla Les slay GIS 9 ,c 95! cal ic gh Aso SM At celal!

yang wajib dilindungi,sebagaimana tersebut antara lain dalam Pasal 16 (f) UndangUndang Nomor 7Tahun 1984 tentang Pengesahan Konvensi mengenai Penghapuan SegalaBentuk Diskriminasi terhadap Wanita (Convention on the elimination of all formsof discrimination againts woman); The same rights and responsibilities withregard to guardianship, wardship, trusteeship and adoption of children, orsimilar institutions where these concepts exist in national legislation; in all casesthe interests of the children shall

Alquran surat Arrumayat 21;Menimbang, bahwa dengan kondisi rumahtangga Penggugat/Terbanding dengan Tergugat/Pembanding telah sampai pada tingkatperselisihan yang sifatnya terus menerus yang tidak bisa didamaikan lagi,sehingga Majelis Hakim Pengadilan Tinggi Agama sependapat denganpenulis Kitab a/Marah Baina alFiqh wa alQanun halaman 100 yangselanjutnya diambilalih menjadi pertimbangan hukum Majelis HakimPengadilan Tinggi Agama sendiri yang ungkapannya sebagai berikut:cod Lele EI Siy GAN ae a Y Aaa gh Shall

Ayat 3 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall

Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall

not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used in this Article means payments of any kind received asa consideration for the use of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph films and films or tapes for radio or televisionbroadcasting, any patent, trademark, design or model, plan

Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atasBarang Mewah sebagaimana telah diubah dengan UndangUndang Nomor 18Tahun 2000 menyebutkan sebagai berikut :1 Royalties derived from sources within one of the Contracting States by a residentof other Contracting State may be taxed by both Contracting States.2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the other ContractingState shall

Penggugat dan Tergugat saat iniadalah hubungan hukum berdasarkan Perjanjian Utang Piutang;Melalui gugatannya dalam perkara ini, Penggugat meminta PengadilanNegeri Jakarta Pusat untuk antara lain menyatakan batal PerjanjianUtang Piutang (vide petitum gugatan no. 4 dan 6);Pasal 13.2 Perjanjian Utang Piutang menyatakan sebagai berikutFailing such an amicable setllement any dispute arising out of or inconnection wih this Agreement, including any question regarding itsexistence, validity or termination, shall

The tribunal shall consist of one arbitrator to be appointed by theChairman of BANI.

The language of the arbitration shall be in English;Terjemahan Bahasa Indonesia adalah sebagai berikut:Apabila penyelesaian secara damai tidak tercapai, seliao permasalahanyang timbul dari atau berkaitan dengan Perjanjian ini, termasuk setappertanyaan mengenai keberadaan, keabsahan atau pengakhirannya,harus ditujukan kepada dan diselesaikan melalui arbitrase di Jakartasesuai dengan PeraturanPeraturan Badan Arbitrase Nasional Indonesia("PeraturanPeraturan BANI") yang berlaku pada saat ini, aturan

Putusan Mahkamah Agung No. 794 K/Sip/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan :"Memperhatikan Policy No. 49/00137/08 tanggal 10 Agustus 1978(surat bukti P.1) di bawah bagian tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in witing by the parties indifference or if they cannot agree upon a single arbitrator;Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk memeriksa

Musthafa AsSibai yang kemudian juga diambil alihsebagai pendapat Majelis Hakim yaitu:SYM Aah aly 5 ae Gyo alld a Lelae EI jill GULL go aslssy dig. jill shall glLgiligl IS Labs g1jull the Claud OS Lege y Gaal on Elela! LA AY s agS slaySy pi Lage anly ISI cg ail Jal Gass 5 Ophea Gn dae g SII Ad Shall cet GI pA! Gyo ailHim. 14 dari 19 Put.

Ubi 2 Sl 3 Ge het G shall Hl Ges g ey adhLead comand Vig cele Cry comme Abas ll Aang ll By gee ee se og) OY YILine pets yl aSay le asl cuss jll Gesalls gall a Ia g oli cg) AllacllArtinya: Islam memilin lembaga talak ketika rumah tangga sudah dianggapgoncang serta sudah tidak bermanfaat lagi nasehat/perdamaian danhubungan suamiisteri telah hampa, karena meneruskan perkawinanberarti menghukum salah satu suami/isteri dengan penjara yangberkepanjangan ini adalah aniaya yang bertentangan dengan keadilan

Berdasarkan Catatan 3 pada Bab ini: 4 Subject to Note 3 to this Chapter:(a) bahan bagian atas harus dianggap sebagai bahan (a) the material of the upper shall be taken to be theulama yang mempunyai area permukaan bagian constituent material having the greatest extemaluar terbesar, tanpa memperhitungkan aksesori surface area, no account being taken of accessoriesatau penguat seperti potongan siku, pinggiran, or reinforcements such as ankie patches, edging,omamen, gesper, label, tempat lubang tali

atau ornamentation, buckles, tabs, eyelet stays or similartambahan semacam itu; attachments;(b) bahan utama sol bagian luar harus dianggap (b) the constituent material of the outer sole shall besebagai bahan yang mempunyai area permukaan taken to be the material having the greatest surfaceterbesar yang menyentuh tanah, tanpa area in contact with the ground, no account beingmemperhitungkan aksesori atau penguat seperti taken of accessories or remforcements such asspike, batang, paku, pelindung atau

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

This is of particular relevance when similar sizes or spare parts are sent;bahwa berdasarkan Rule 7 (e) ASEAN China FTA OCP menyatakan bahwa:Multiple items declared on the same certificate of origin (Form E) shall be allowed subject to thedomestic laws, regulations and administrative rules of the importing party provided each item mustqualify separately in its own rights;bahwa dikarenakan pengisian Kolom 8 (Kolom Origin Criteria) pada Form E Nomor:E133202513120003 tanggal 2 Mei 2013 tidak memenuhi