yang kasatmata.bahwa berdasarkan pemeriksaan dalam persidangan diketahui bahwaPemohon Banding memang terbukti telah menggunakan Merek Dagang /Trademark PANASONIC yang jelas tertera pada barangbarang yangdiproduksi dan dijualnya.bahwa pengertian Trademark antara lain dapat ditemukan pada: Agreementon Traderelated Aspects of Intelectual Property Rights (TRIPS) dari WIPO:TRADEMARK:Art. 15 (1):Any sign, or any combination of signs, capable of distinguishing the goodsor services of one undertaking from those

of other undertakings .Art. 16 (1):The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owner's consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

Information and Reporta Agent shall inform Company of the followingmatters:1 Market trends and competitive situation with respect to sale of ProductTerritory;2 Any complaints on Products;3 Any thirdparty infringement of Companys industrial property right.a Agent shall submit to Company the followingreports:I Annual report on sales forecast for the next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those

Majalah TEMPO, Edisi612 Maret 2006, hal 40; Pasal 12 Konvensi Hak Anak ditegaskan (Hak membentuk pandangansendiri = own views the right to express those view freely) dan Pasal13 Konvensi Hak Anak (Hak secara bebas menyatakan pendapat =right to freedom of expression);18.

gretingagbn i ioueubBiv 15Qil Wai eluded G8 cenit Blegse ae aliorioqeonm ash ie diario,Job sridieg esciigh seurnududreLUCA ALN.Le pberlycen: Avie cage eb imtesi rioes Jizenaqin atov Isgingiol rupleteansl i ot % * eel a .Mii ALbY at. thudve)digiei asefoo Inuggue nemo oscdsgielsosha (ie doA atid oeter isgurcwd weigude aisd sine aula) tiadletsigghoo1SU6tibAie) nid B96 raided isi J) iscumge rodrRA iior Auigu funbrol ees oulbos od prota sbeqod msadcinnornoltmasi those ipwagod sbeeod qsut tamdud qolsudodted

produk merupakan makanan olahansebagaimana yang dimaksud dalam HS No.1901.10.29.00 atau tidak, f1fs24insrsid12456779 sebagai berikut :par pard qj li2610ri720s1360slmult 1 widctlparaspalphaaspnumfaautoadjustrightrin7201in261 OitapOpararsid12456779 f1fs24insrsid12456779 '93The preparations ofthis heading may bed stinguished from the products of heading f1fs24insrsid4462207 04.01 to 04.04 in that they contain, in adcition to natural milkconstituents, other ingredients not permitted in the products of those

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction 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) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh

Discourage people from offending;Make amends for what they have done;Protect us from those who are dengeous;Reinforce social values and bonds;aA KR WO NSimply because they deserve to be punished.Yang artinya ...dengan pembenaran apa atau dengan apa diakhiripenderitaan itu? mengapa pelanggar hukum harus dipidana? Hal inimenjadi masalah utama yang menjadi perhatian dalam bab ini. MengapaHalaman 12 dari 21 halaman, Putusan Nomor 116/PID.SUS/2020/PT.BJMkita mengenakan hukuman? Apa yang kita capai?

Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, tahun 2002 volume 1,Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milk constituents,other ingredients not permitted in the products of those

Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, tahun 2002volume 1, Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatuproduk merupakan makanan olahan sebagaimana yang dimaksud dalam HS1901.10.29.00 atau tidak, sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milkconstituents, other ingredients not permitted in the products of those

"(3) Article 6 bis of the Paris Convention (1967) shall apply, mutatismutandis, to goods or services which are not similar to those in respectof which trademarks is registered, provided that use that trademarks inrelation to those goods or services would indicate a connection betweenthose goods or services and the owner of the registered trademarks andprovided that the interest of the owner of the registered trademarks arelikely be damaged by such use."

Du Toit mengutip pendapat Vogel dalam menjawabpertanyaan tersebut (du Toit, hal 183), sebagai berikut :"Where OECD member States conclude tax treaties following the text of theModel Convention, it is presumed that those states want the treaty provisionto convey the meaning intended by the Model Convention and itsCommentary, as long as no particular circumstances indicate to thecontrary."

Du Toit mengutip pendapat Vogeldalam menjawab pertanyaan tersebut (du Toit, hal 183), sebagaiberikut:Where OECD member States conclude tax treaties following the text ofthe Model Convention, it is presumed that those states want the treatyprovision to convey the meaning intended by the Model Convention andits Commentary, as long as no particular circumstances indicate to thecontrary.Vogel (hal 562) menyatakan Bahwa the first and foremost reason whythe term cannot be interpreted by reference to the

Semiannual report on the market situation, operationscarried out in the previous period and those planned for theconsequent period, and any importan events.3.

"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would

Putusan Nomor 824/B/PK/PJK/20172.42.5enterprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, byreason of those conditions, have not so accrued, may beincluded in the profits of that enterpnse and taxed accordingly;Surat Keputusan Direktur Jenderal Pajak Nomor KEP01/PJ.07/1993 tentang Pedoman Pemeriksaan Pajak terhadapWajib Pajak yang Mempunyai Hubungan Istimewa;Peraturan Direktur Jenderal Pajak Nomor PER43/PJ/2010sebagaimana telah diubah dengan

;Jurisprudence of the Supreme Court of the Republic of IndonesiaNumber 510/K/Pdt/2000, dated February 27, 2001 stating that "...those who can file an Opposition Claim (Verzet) on GuaranteeConfiscation not only a Third Party but also a Defendant, Owner orDerden Verzet. "; Ketentuan Pasal 195 Ayat (6) HIR Jo. Pasal 207 HIR Jo.Pasal 208HIR.

Cassation Case No.1871 K/ PDT / 2016dated which has been was decided by the Supreme Court of theRepublic of Indonesia on October 17, 2016 at point 4th of the Decision"In the Principal Case of the Case which contains the following:" toorder Defendant and Defendant II to pay back the money they hadreceived to the Plaintiffs of US $ 195,000.00 (one hundred ninety fivethousand US Dollars);Coupled with an interest rate of 6% (Six percent) a year starting April 5,2007 until payment to the Plaintiff " then those

Semiannual report on the market situation, operations carried outin the previous period and those planned for the consequentperiod, and any importan events;3.

You must consider the nature and kind ofcustomer who would be likely to buy those goods or services. In fact, youmust consider all the surrounding circumstances; and you must consider what is likely to happen if each of these trade marks is used in a normalway as a trade mark for the goods or services of the respective owners ofthe marks. If, considering all those circumstances, you come to theHal. 38 dari 57 hal. Put.

Putusan Nomor 1088B/PK/PJK/201414.3.sewajarnya nilai beda kondisi transaksi adalah sama dengannilai beda harga jual;bahwa referensi lain mengenai definisi wajar (arm's lengthprinciple) dapat ditemukan pada OECD Transfer PricingGuidelines, pada Paragraf 1.6 yang berbunyi :"where conditions are made or imposed between the two(associated) enterprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, but

forthose conditions, have accrued to one of the enterprises, but, byreason of those conditions, have no so accrued, may be includedin the profits of that enterprise and taxed accordingly";bahwa jika suatu kondisi yang terjadi antara pihak yang terafihasiberbeda dengan kondisi yang terjadi antara pihakpihak yangindependent, kemudian suatu laba yang seharusnya dilaporkandi salah satu perusahaan tertentu tetapi karena kondisi tersebutterjadi antara pihakpihak yang terafihasi dilaporkan/dialihnkan kepihak

Putusan Nomor 1088B/PK/PJK/2014istimewa dan jenis produk sebagai obyek transaksirelative2) Paragraph 2.14 OECD TP Guidelines yangmenyebutkan bahwa "an uncontrolled transaction iscomparable to a controlled transaction for purpose ofthe CUP method if one of two condition is met: a)none of the difference (if any) between the transactionbeing compared or between the enterprisesundertaking those transactions could materially affectthe price in the open market; or, b) reasonablyaccurate adjustments can

Sidang arbitrase akan bertempat diSingapura.Pasal 23.3 (b) HMA(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which the partiesotherwise agree shall be submitted to the Expert Resolution Process, alldisputes, claims or controversies arising out of or in connection with thisAgreement between the parties will be submitted to and finally resolved byarbitration in accordance with the Arbitration Rules of the SingaporeInternational

cara berfikir dimulai dengan permulaan dengan situasi faktual danmelalui sejumlah proses sehingga menghasilkan sebuah konklusi, yang apabiladiturunkan dalam sebuah metode penalaran hukum akan menempuh limalangkah yaitu:1) Identify the applicable source of law ussually statutes and judicialdecision ( mengidentifikasi Sumber hukum yang dipakai biasanyaberupa peraturan perundangundangan dan putusan pengadilan.2) Analyze these source of law determine the applicable rule of law andpolicies underlying those

indirectly inthe management, control or capital of an enterprise of the otherContracting State; or(b) the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ from thosewhich would be made between independent enterpnses, any profits whichwould, but for those

conditions, have accrued to one of the enterprises, but,by reason of those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly;Koreksi positif Peredaran Usaha sebesar Rp143.420.955.405,00.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) sangatkeberatan dengan pertimbangan Majelis Hakim Pengadilan Pajak, yangantara lain berbunyi sebagai berikut :Halaman 61 alinea ke2 s.d. 6:Pentingnya faktor volume dan internal comparables juga ditekankan olehberbagai