Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, sehingga

Pasal 13 dari NonExclusive Distributor Agreement tertanggal 7 Oktober 2011("Perjanjian Distributor") menyebutkan :"All disputes arising or in connection with this Agreement shall be exclusivelyand finally settled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by one arbitrator appointed in accordancewith the said Rules. The place of arbitration shall be Singapore."

This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions of this Article 9. Thereupon, this Agreement may be renewablefor a period of twelve (12) months each time subject to agreement by bothparties."

Kemudian, Pasal 5.3 Perjanjian Distribusi juga menyebutkan :"Except as otherwise provided in Article 1.2, the following shall apply: CarlZeiss shall supply Products for sale by Distributor within the Territory tocustomers belonging to the Industry. Notwithstanding the foregoing, in theevent that any third parties should deliver Products into the Territory, theDistributor shall have no claims or rights in connection therewith."

Kami mensomir Penggugatuntuk membuktikan dalihnya.Pada kenyataannya, Perjanjian Distribusi antaraTergugat dan Penggugat telah habis masa berlakunya sejak tanggal 30 September 2012, sebagaimanadiatur dalam Pasal 9.1 Perjanjian Distributor.Pasal 9.1 Perjanjian Distributor menyebutkan :" This Agreement shall become effective upon execution by Carl Zeiss andthe Distributor as of 1 October 2011 and shall remain in effect until 30September 2012, unless terminated in accordance with the otherprovisions

Pasal11 Perjanjian Distributor dengan tegas menyatakan bahwa :"The Distributor shall not have any right to assert any claim on the grounds of termination ofthis Agreement."Terjemahannya :"Distributor tidak memiliki hak apapun untuk mengajukan tuntutan apapun dengan dasar pemutusan Perjanjian ini" 73.

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 ofthe 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.

Notwthstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment..5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.5. Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26Halaman 19 dari 39 halaman.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8.2.

sangat besarHalaman 17 dari 53 Halaman Putusan No.173/Pdt.G/2017/PN Yykbagi Penggugat Rekonpensi/ Tergugat Konpensi, Karena menjadikanProyek Pembangunan Malioboro Heritage menjadi Terhambat, terlebihlagi Penggugat Rekonpensi/ Tergugat Konpensi tidak dapatmenjual/mengalinkan kepada pihak lain atas 60 Kondotel yang sudahdipesan oleh Tergugat Rekonpensi/PenggugatKonpensi ;Bahwa didalam Marketing Agreement tertanggal 30 Januari 2015, PartIll, 12 TERM di nyatakan :The Commencement date of theAppointment shall

be the effective date ofThis Agreement which shall continue in Full Force and effect to sell the 60units for nine (9) Months unless otherwise terminated under Article 16 ofthis Agreement.

Under the condition of that this Agreement is fully validsince the Commencement date till 31th Oktober 2015 wthout earlyTermination of this Agreement the Agent shall compensate thePrincipal 200,000 USD as the penalty of late sales , if there is unpaidpayment from the purchaser to the principal, since 1st november 2015.The period between the effective date and the date of termination of thisAgreement Shall be the validity period.

At any time prior to the terminationof this agreement the principal shall in its discretion renew or extend theappointment of the Agent in accordance with the term and condition ofthis agreement. ;(Tanggal Permulaan penunjukkan akan menjadi tanggal efektif Perjanjianini, yang akan tetap Berlaku sepenuhnya dan mengikat untuk menjual 60( Enam Puluh) Unit selama 9 (sembilan) bulan kecuali jika diakhiriberdasarkan Pasal 16 dari Perjanjian ini.

Agabi/a kurangsatv di antarasyarafvanatuiuhtersebut,makagugur/Bhhak had/anahbayisiMu;Bahwamenuruthadits Nabi dari Abdullah bin 'Amr yang diriwavatkanoleh Ahmad, Abu Daud, Baihaqi dan disahkan oleh Hakimmenyatakansebagaiberikut :og at) 4 elias At ot gelyn Al ig yam y cle y al giles CAS fia coil ob alt J guy Ly ONS ai pal Gt pas cys abl ase cylsgl gif g dente Sl paSi al Le de Gal Coif Mab cgi Ae fey AD dole g Shall 5 dealtArtinya :Sesungguhnyaswranqpwempuanberkatakepada Nabi:weYaRasu/ A//ah sesunggghnyaanaksayainiperutsaya

Madaa Hurriyatuz Zaujaini fit Ath Thalaq juz I, halaman 83 yang berbunyi sebagai berikut :Lead eaiy oar aly aes jl Shall Go plas Gus SOU) alas pL! list 28,OY 73) RE 0 By pee eh yj a NI Gene Gus y clin Vy Glia9) CLG aL a 5 argall Gaull Gass jIl ast cle aSa) y cline I! pci!

Musthafa AsSibai dalam kitab AlMar atu bainal Fiqhi wal Qanun halaman 100 yang diambil alih sebagai pendapat PengadilanTinggi Agama sebagai berikut :Ah dle Le Ge Masd bela Elly Gal as acy Ain y Sli Shall Glslj) laa Gil GS Legey Guameliie Gu Elia! GH Ys agSgluy 25MJad Cees sl Oe Gy Ae gS Ad Dell Gel Gl ek Ge le Lyi! GIS pesJ) MY) 5 Abslaball dae aay Atlas!

Party desires to receive services from The SecondParty as broker in order to develop and promote its business and TheSecond Party is willing to furnish The First Party with such service.2) Appointmenta) The First Party hereby appoints The Second Party as broker for TheFirst Party to develope and promote The First Partys business inIndonesia.b) The Second Party hereby accepts the appointment and agrees toperform the duties as set forth under section 2 hereof.3) Duties of The BrokerThe Second Party shall

, when requested by The First Party, renderfollowing services:a) To obtain offers of bids of The First Party to customers or suppliers,andb) To convey offers or bids of The First Party to costumers or suppliers,andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party.In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall serve thebest

interest of The First Party.4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract, asentire and full payment for the consideration of the services provided byThe Second Party under this agreement, brokerage calculated iniaccordance with rates stipulated in the schedule A attached here towhich is an integral part of this agreement.3. bahwa

Bahwa berdasarkan article empat puluh tiga EU VAT Directivetentang General Rules Place of Supply of Service dinyatakanbahwa the place of supply of service shall be deemed to be theplace where the supplier has established his business or has afixed establishment from which the service is supplied, or, in theHalaman 24 dari 42 halaman Putusan Nomor 414/B/PK/PJK/201722.3.22.4.22.0.22.6.absence of such a place of business or fixed establishment, theplace where he has his permanent address of usually

pengiriman sebesar Rp374.722.625, (tiga ratus tujuh puluh empat juta tujuh ratus dua puluh dua ribuenam ratus dua puluh lima rupiah) sesuai dengan Surat Tagihan Invoice No.INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yang diaturdalam Ketentuan Perdagangan Umum (General Trading Conditions) dalam"Section General Condition Clause Nomor 15 and 16 The FIATA Rules forFreight Forwarding Services menyebutkan :15 (i). in no circumstances whatsoever shall

the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation however caused inasum in excess of twice the company own charges in respectof the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding

A sum at the rate of USD 1,000.00per tonne of 1,000 kilos onthe gross weight of the relevant goods, whichever shall be theleast.Terjemahan bahasa Indonesia :15 (i). Dalamsituasi apa pun Perusahaan tidakberkewajiban kepada Pelanggan atau Pemilikatas kehilangan ikutan ataukehilangan pasar oleh sebab apa pun;(ii). Tanpa mengurangi syarat lain apa pun yang tertera disiniataupembelaanpembelaan lain yang mungkin terbukabagi Perusahaan.

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000 kilo bobotkotor barangbarang yang bersangkutan, mana yang palingsedikitKemudian dalam Section 2 The Company As Forwarding AgentClauseNomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner for loss ordamage arising from any noncompliance or miss compliance with thecustomer's or owner's instruction or for any failure to perform whetherwholly or in part their obligation (whether such obligation arise in

yangmerupakan Active/Bussines Income bagi Grundfos Pumps Pte Ltd, Singapore, sedangkanpengeluaran terkait nilai sebesar Rp8.428.031.342,00 dapat diyakini merupakanpengeluaran terkait pelaksanaan Licence Agreement Fee (Royalty) dan ManagementService Fee yang dibayarkan ke Grundfos Management Denmark yang merupakan PassiveIncome;bahwa Pasal 7 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara RepublikIndonesia dengan Singapura, menyatakan : The profits of an enterprise of a ContractingState shall

PSC antara lain dinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and such approvalcan be reviewed peridacly by PERTAMINA and CNW";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "TheDirect and indirect costs incurred by PHE OGAN KOMERING as Operatorand TALISMAN in so providing assistance to Operator shall be charged tothe Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"Berdasarkan

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewed periodically by PERTAMINA and theCONTRACTOR."

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Putusan Nomor 13/B/PK/PJK/20173.9.of the same kinds as those effected, through the permanentestablishment;Pasal 8 ayat (8):In the determination of the business profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are reasonably connected with such profits,including executive and general administrative expenses,whether incurred in the Contracting State in which thepermanent establishment is situated or elsewhere.

However,no such deduction shall be allowed in respect of amounts, ifany, paid (otherwise than towards reimbursement of actualexpenses) by the permanent establishment to the head officeof the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the useof patents or other rights, or by way of commission forspecific services performed or for management, or by way ofinterest on moneys lent to the permanent establishment.Likewise, no account shall be

Singapura berkaitan dengan pengurusanboard dan lodging karyawan Termohon Peninjauan Kembali(semula Pemohon Banding) di Singapura, pengurusanground handling pesawat di Singapura merupakanpenghasilan bagi pihak luar negeri yaitu Chevron OverseasServices Limited sehingga harus dipotong PPh Pasal 26;3.13.Bahwaterkait Overhead Allocation General andAdministrative cost, other than direct charges, allocable tothis operation should be determined by a detailed study, andthe method determined by such study shall

2008, 2009 dan tahun 2011, maka berdasarkanbuktibukti COD selama 3 tahun Majelis berkeyakinan bahwa IndopalmServices Limited untuk masa Januari s.d Desember 2009 masih merupakanWajib Pajak luar negeri yang berhak atas ketentuan dalam Tax Treatyantara Pemerintah Indonesia dengan Pemerintah Kerajaan Inggris sesuaidengan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraPemerintah RI dengan Pemerintah Kerajaan Inggris yang menyatakan"The profits of an enterprise of a Contracting State shall

melakukan kegiatan melalui suatubentuk usaha tetap di Indonesia dan pemotongan oleh pihak yang wajibmembayar bagi Wajib Pajak luar negeri lainnya.Ketentuan ini mengatur tentang pemotongan atas penghasilan yangbersumber di Indonesia yang diterima atau diperoleh Wajib Pajak luarnegeri selain bentuk usaha tetap.Bahwa ketentuan Pasal 7 ayat (1) Persetujuan Penghindaran PajakBerganda antara Pemerintah RI dengan Pemerintah Kerajaan Inggrismengatur bahwa:The profits of an enterprise of a Contracting State shall

tahun 2008, 2009 dan tahun 2011, makaberdasarkan buktibukti COD selama 3 tahun Majelis berkeyakinanbahwa Indopalm Services Limited untuk masa Januari s.d Desember2009 masih merupakan Wajib Pajak luar negeri yang berhak atasketentuan dalam Tax Treaty antara Pemerintah Indonesia denganPemerintah Kerajaan Inggris sesuai dengan Pasal 7 ayat (1)Perjanjian Penghindaran Pajak Berganda antara Pemerintah Rldengan Pemerintah Kerajaan Inggris yang menyatakan "The profitsof an enterprise of a Contracting State shall

Berikut adalah kutipan dari ketentuan Pasal 25 Ayat (1)TRIPs.Pasal 25 Ayat (1) Perjanjian TRIPs :"Members shall provide for the protection of independently createdindustrial designs that are new or orginal. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Wembersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.

Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi : HONDAGIKEN KOGYO KABUSHIKI KAISHA tersebut; Membatalkan putusan Pengadilan Niaga pada Pengadilan NegeriSurabaya No. 05/HAKI/2004/PN.NIAGA.SBY. tanggal 23 Februari 2005;MENGADILI

Members shall be free todetermine the appropriate method of implementing the provisions ofthis agreement within their own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti kKetentuanketentuan pada Perjanjian ini.13.Negara anggota dapat, namun tidak wajib, mengimplementasikan padahukum negara mereka perlindungan yang lebih luas daripada yangdisyaratkan dalam Perjanjian ini, dengan ketentuan perlindungan tersebuttidak bertentangan dengan ketentuanketentuan pada Perjanjian

Terkait dengan desain industri, minimal Negara anggotamemberikan perlindungan desain industri sebagaimana tertuang dalam Pasal25 ayat 1, kalimat pertama dinyatakan member shall provide for protection ofindependently created industrial designs that are new or originalSedangkan dalam kalimat berikutnya dalam Pasal 25 TRIPs dinyatakan bahwamember may provide that designs are not new or orginal if they do notsignificantly differ from known designs or combination features.

Pts.No.3213/Pdt.G/2014/PA Bwi.CUS TY) co AT Lyhl g) Cuts Yi gal bg pels Adland) Atay 5) Antal) aie .J gall JS alles 4a 5 5Cals NA) YY) Sard) dre (8 Aalbadll Atay Sg uSVig CSc Aaaill elhe Gala je Ugh Sy 858K 3 CALM GUaML dallas Aa, 5J shall Jo Allan Aas jl) CuIS 13) Aduead Lise GIS 13) AIS peal!

shall sey Millaall Ap y jl) gall ciey al CaM 3 aL) te Dbl) os 5oPasal 158: Mut'ah wajib diberikan oleh bekas suami dengan syarat:a. belumditetapkan mahar bagi istri ba'daddukhul.b. perceraian itu atas kehendak suami.Menimbang, bahwa berdasarkan ketentuan tersebut di atas Majelisberpendapat dan menetapkan Tergugat harus dibebani membayar mutahberupa uang sejumlah Rp1,000,000.00 (satu juta rupiah) dan harus dibayarsesaat setelah ikrar talak dilaksanakan di depan sidang Pengadilan AgamaBanyuwangi;Menimbang

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

Putusan Nomor 97/B PK/PJK/2015"General and administrative costs, other than direct charges,allocable to this operation should be determined by a detailed study,and the method determined by such study shall be applied each yearconsistently.

The method selected must be approved byPERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';"The Last sentence of Article 3.3 of Exibit D the PSC is amended tobe: "The Direct and indirect costs incurred by PHE OGANKOMERING as Operator and TALISMAN in so providing assistanceto Operator shall be charged to the Joint Account and sahall beIncluded in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5Juni Tahun 1981, antara lain dinyatakan:"berdasarkan

signifikan antara tandatangan yang tertera pada Form E dengan specimen yang berwenang, sehinggakeabsahan dokumen Form E diragukan dan atas importasi PIB Nomor 189954tanggal 25/05/2011 ditetapkan berdasarkan tarif yang berlaku umum;bahwa penelitian terhadap uraian masalah dan dokumen pelengkap adalahsebagai berikut:a) Berdasarkan Rule 6 Attachment A Operational Certification Procedure (OCP)Anex 3 attachment A ditegaskan bahwa"Rule 6The Government authorities designated to issue the Certificate of Origin shall

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

The term "permanent establishment" shall imeludeespecially:bo. stilah tempat usaha tetap" terutama melipudi (a)a) deemed to include:the use of facilities solely for the purpose ofstorage or display af goods ar merchandisebelonging to the enterprise;tie maintenance of a sfock af goods ormerchandise belonging to the enterprise solelyJor the purpose of storage or display;or auxiliary character, for the enterprise.

The term permanent establishment" shall mot be 3. istilah tempat usaha tefap" tidak akan dianggapmueliputi (a)@)penggunaan jfasilitasfasilitas semafamaftadengan maksud untuk pemyimpanan ataumemamerkan barangbarang atau barangdagangan fepunyvaan perusaliaan,pengurusan suatu persediaan barangbarangatau barang dagangan kepunyaan perusahaansemnatamata dengan mahsud untuk penny impart(c) the maintenance of a stock of goods or zmerchandise belonging to the enterprise solely a aor the purpose a, rocessing

Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan :The term"permanent establishment" shall not be deemed to include:(e)the maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientificresearch or forsimilaractivities whichhaveapreparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;Halaman 18 dari 51 halaman.

Putusan Nomor 1714/B/PK/PJK/201 7usaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa :The term "permanent establishment" shall include especially :(a) a place of management, (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, anoil well, quarry or other place of extraction of natural resources,(h)a building site or construction

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.

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.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal26 berupa bunga pinjaman sebesar Rp19.620.300.000,00 karena padasaat pemeriksaan diketahui berdasarkan hasil pertukaran informasidengan pihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance,B.V. adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh