Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.

Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat China), yaitu pada Annex 3 "Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which

of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively from products referred to inparagraph (g) above.Articles collected there which

belumkelihatan memenuhi syarat kedua 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: The Headingcovers, 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

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

pada saat pemeriksaanbernilai USD.3.007.894 ditambah USD.133.205, sehingga menjadi USD.3.141.099dibulatkan menjadi USD.3.141.100 (sesuai nilai sengketa versi Majelis);bahwa berdasarkan bunyi pasal 10 ayat (1) dari Perjanjian penghindaran pajak berganda(P3B) Indonesia dan Amerika , disebutkan bahwa :"Where a resident of one of the Contracting State and any other person are related andwhere such related person make arrangements or impose conditions between themselveswhich are different from those which

would be made between independent persons, anyincome, deductions, credits, or allowances which would, but for those arrangements or anyconditions, have been taken into account in computing the income (or loss) of, or the taxpayable by, one of such persons.

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper , Explanatory Noted Bab 64 Umum (B)** Menurut pendapat pemohon banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear

(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached 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;(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 Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484, Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002.Halaman 10 dari 25 Halaman Putusan Nomor 1709 /B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.054.dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B);Menurut pendapat pemohon banding (kami) penyataan diatas kurangtepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing, pluggingor similar processes;Pos 64.02 Other footwear

;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(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;(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 Banding sekarangPemohon Peninjauan Kembali dapat masuk

However, attention may be drawn to art. 63(a) Fw, which may cause the pledgee and the hypothecary creditor temporarily notto enforce their rights to summary execution. Of course it is also possible that thereceiver fully settles the claim secured by pledge or hypothec, as a result of which therelevant security right is extinguished (art. 58 para. 2 Fw).B.

The shareholdershall have the right to vote in a general meeting, unless this right is attributed to thepledgee (arts. 2:89 and 198 BW; see also art. 2:24a BW).Furthermore, there are special rules applicable to the enforcement of a pledgeon shares, on which more will be said here.D.

As mentionedbefore, this right is a right of summary execution, which means that execution canbe effected without any judicial or similar title of enforcement, such as a judicial decision or a notarial deed. The sale must take place in public, barring judicial permissionfor a private sale.

*Then, a brief reference must be made to art. 3:259 BW, which provides for a special (statutory) right of pledge for holders of depositary receipts for shares to theshares for which the depositary receipts have been issued.

It occurs regularly that permission is requested for a private sale pursuant to art. 3:251 BW, which is usuallygranted, also in view of the fact that the proceeds of a private sale are often muchhigher than those of a sale in public.

Putusan Nomor 1115/B/PK/PJK/20155.Cash pooling can take a variety of forms, including notional poolingand zero balancing, each of which requires the establishment of amaster account in each country over the individual affiliate accounts.Notional pooling (also commonly referred to as interestcompensation) is when interest charges are calculated on a notionalpool of cashthe master account, although the individual balances arenot intermixed.

Zerobalancing refers to a structure in which funds are transferred fromsubsidiary accounts each day to the master account in order tomaintain an endofday zeroballance on the affiliate level.

Althoughmany treasurers prefer a structure in which no physical transfer ismade, the notional pooling approach, both techniques are financiallyequivalent;Bahwa sengketa yang terjadi adalah pengenaan DPP PPh Pasal 23atas beban bunga yang dibayarkan oleh Pemohon Banding sebagaihasil perhitungan transaksi cash pooling (metode notional pooling);Bahwa pembayaran bunga cash pooling disebabkan karena PemohonBanding mengalami saldo negatif (overdraft) sehingga berdasarkanperhitungan bank Pemohon Banding

Dari sisi biaya, penerapan Notional pooling akanmenghemat biaya bunga (cost saving);Bahwa dari informasi diatas dapat disimpulkan bahwa denganmetode notional cash pooling tetap ada hutang piutang danpembayaran biaya bunga;Bahwa dalam dasar teori seperti telah diuraikan diatas diketahuisebagai berikut:Although many treasurers prefer a structure in which no physicaltransfer is made, the notional pooling approach, both techniques arefinancially equivalent;Bahwa dengan demikian perbedaan metodemetode

bahwa Majelis melakukan penelitian terhadap data/bukti yang disampaikan dalam persidangan;bahwa berdasarkan penelitian Majelis terhadap bukti P12 dengan auditor Deden Riyadi dari PurwSarwoko & Sandjaja diketahui auditor memberikan pendapat As discussed further in Note 17 financial statements, a substantial portion of the Companys assets and liabilities are from relatedand a significant part of the Companys earnings are derived from activities with related parties.parties may enter into tansactions which

bahwa Majelis melakukan penelitian terhadap data/bukti yang disampaikan dalam persidangan;bahwa berdasarkan penelitian Majelis terhadap bukti P12 dengan auditor Deden Riyadi dari PurwSarwoko & Sandjaja diketahui auditor memberikan pendapat As discussed further in Note 17financial statements, a substantial portion of the Companys assets and liabilities are from relatedand a significant part of the Companys earnings are derived from activities with related parties.parties may enter into tansactions which

Shareholders affiliate Sale of finishecLtd. goods bahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 dan P12.1 diketahui *Marubeni Corporation, Japan agrees to sell and deliver at the internationally comprice;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are supplieoutside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui the price of the raw material, unless otherwise agreed betweeand Marubeni, shall

;The Tribunal hereby authorises and grants power of attorney toeach of the Parties hereto and any Indonesian counsel appointedby either (any) of them, to apply for and undertake registration ofthis Award with the District Court of Central Jakarta, or anyother court in which such registration is required to be made, allin accordance with the requirement of Article 67 of Indonesia'sArbitration Law, Law No 30 of 1999.;All other claims are rejected.

Hal ini sebagaimana dinyatakan dalam Shareholder Agreement tanggal9 Juni 2006 (Bukti P2), sebagai berikut:"The company (baca : Mobile 8) intends to conduct Initial Public Offering (asdefined below) which will be conducted prior to Bimantara Limited Offering (as definedbelow), that will affect the changes of the status of the Company to become a publiccompany";Terjemahan adalah:"Perseroan (baca : Mobile 8) bermaksud untuk melakukan Penawaran UmumPerdana (sebagaimana yang didefinisikan di bawah) dimana

Recognition and enforcement of the award may be refused, at the request ofthe party against whom it revoked, only if the party furnishes to the competentauthority where the recognition and enforcement is sought, proof that:(e) the award has not yet become binding on the parties, or has been set asideor suspended by competent authority of the country in which, or under thelaw, that award was made";Terjemahannya:"1.

The award has not yet become binding on the parties, or has been set asideor suspended by a competent authority of the country in which, or underthe law of which, that award was made";Adapun terjemahan tersumpahnya menyatakan sebagai berikut (Bukti P4.b):"Pengakuan dan pelaksanaan keputusan dapat ditolak, atas permohonan pihakterhadap mana putusan itu diterapkan, hanya jika pihak itu menyediakanotoritas yang berwenang di mana pengakuan dan pelaksanaan itu diupayakan,membuktikan bahwa:(e).

belumkelihatan memenuhi syarat kedua 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 XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, 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

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

completely skimmed milk,b) Cream,c) Buttermilk, curdled milk and cream, yoghurt, kephir, and other fermented oracidified milk and cream,d) Whey,e) Products consisting of natural milk constituents not elsewhere specified orincluded,jf) Butter and other fats and oils derived from milk; diary spreads,g) Cheese and curd;The products mentioned at itemn (A) to (E) above may contain, in addition to naturalmilk constituents (e.g. milk enriched in vitamin or minerals salts), small quantities ofstabilizing agents which

Thus heading 19.01includes, for example: preparations in powder or liquid forem used as infant food of for dietetic purposesand consisting of milk to which secondary ingredients (e.g cereal groats, yeast) havebeen added, milk preparations obatained by replacing one or more constituents of milk (e.gbutyric fats) by another substance (e.g oleic fats); bahwa dari uraian diatas Terbanding menyimpulkan: preparat dalam pos ini (19.01) dapat dibedakan dari produk dalam pos 04.01 s/d 04.04dikandungannya

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose noraQo00mMenimbangmengingatcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

(tiga ratus empat belas koma tiga meter persegi) terletak di kotaShanghai Negara Republik Rakyat Tiongkok.Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tigaratus lima puluh ribu dolar Singapura);.

Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tiga ratuslima puluh ribu dollar Singapura atau senilai Rp3.500.000.000,00);9. Menghukum Turut Tergugat , Turut Tergugat II. Turut Tergugat Ill. TurutHalaman 6 dari 9 hal. Put.

2018tax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa: The term "dividends" asused in this Article means income from shares, mining shares, founders'shares or other rights (not being debtclaims), participating in profits, aswell as income from other corporate rights which

is subjected to thesame taxation treatment as income from shares by the laws of the Stateof which the company making the distribution is a resident,Terjamahan dalam Bahasa Indonesia:Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the Sole portionand the a portion of the Upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(1) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(2) Clogs without quarter or counter, the Uppers of which

are producedin one piece usually attached to the base or platform by riveting;(3) 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;(4) Sandals consiting of straps across the instep and counter orheelstrap attached to the Sole by any process;(5) Thongtype sandals in which the thongs are attached to the Sole byplugs which lock into holes in the Sole;(6) Nonwaterproof footwear produced

belumkelihatan memenuhi syarat kedua 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

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consisting 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

(z) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(aa) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(ab) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(ac) Thongtype sandals in which the thongs are attached to thesole by plugs which