Putusan Nomor 183/B/PK/PJK/2017not arms length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction;2.14 Following the principles in Chapter I, anuncontrolled transaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two conditions is met: a) none ofthe differences (if any) between the transactionsbeing compared or between the enterprisesundertaking those

For example, anindependent enterprise sells unbrandedColombian coffee beans of a similar type, quality,and quantity as those sold between twoassociated enterprises, assuming that thecontrolled and uncontrolled transactions occur atabout the same time, at the same stage in theproduction/distribution chain, and under similarconditions.

Paragraph 1.6 dan 1.7 OECD TP Guidelines;Paragraph 1.6 OECD TP Guidelines;(Where) conditions are made or imposedbetween the two (associated) enterprises in theircommercial or financial relations which differ fromthose which would be made betweenindependent enterprises, then any profits whichwould, but for those conditions, have accrued toone of the enterprises, but, by reason of thoseconditions, have not so accrued, may be includedHalaman 62 dari 105 halaman.

In sucha case, it is necessary to determine how the marketershould be compensated for those Activities;Bahwa pernyataan Termohon Peninjauan Kembali (semulaPemohon Banding) dalam Berita Acara PembahasanSengketa yang menyatakan terdapat pihak independen(Archer Daniels Midland dan Tianjin ZhongjinPharmaceutical) membayarkan royalty kepada BASF SEsebesar 3% dan 4% tidak dapat dijadikan pembandingbahwa nilai royalty yang dibayarkan Termohon PeninjauanKembali (semula Pemohon Banding) kepada BASF S Eberada

the management, control or capital of an enterprise ofthe other Contracting State; or(b) The same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise 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 fromthose which would be made between independent enterprises, thenany profits which would, but for those

conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly;Bahwa Keputusan Menteri Keuangan Republik Indonesia Nomor188/KMK.03/2002 tanggal 8 April 2002 tentang Perubahan AtasKeputusan Menteri Keuangan Nomor 520/KMK.04/2000 tentangJenisJenis Harta yang Termasuk dalam Kelompok Harta BerwujudBukan Bangunan untuk Keperluan Penyusutan (selanjutnya disebutdengan KMK 138), antara lain

Bahwa Penggugat telah terikat dengan perianiian arbitrase.sebagaimana tertuang dalam Pasal 5 Syarat dan KetentuanUmum Perjanjian Jual Beli Kapas yang berbunyi sebagai berikut:Arbitration : Rules and bylaws of The International CottonAssociation Limited to apply,Arbitration in Liverpool in accordance with those and bylaws.General Terms and Conditions5.

the associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction.2.14 Following the principles in Chapter , anuncontrolledtransaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two conditions is met: a) none ofthe differences (if any) between the transactionsbeing compared or between the enterprisesundertaking those

For example, anindependent enterprise sells = unbrandedColombian coffee beans of a similar type, quality,and quantity as those sold between twoassociated enterprises, assuming that thecontrolled and uncontrolled transactions occur atabout the same time, at the same stage in theproduction/distribution chain, and under similarconditions.

Putusan Nomor 185/B/PK/PJK/2017their commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, may beincluded in the profits of that enterprise andtaxed accordingly.Paragraph 1.7 OECD TP Guidelines: A comparison between conditions(including prices, but not only prices) madeor imposed between associatedenterprises

khusus untuk tindakan hukum, memutus atauyurisdiksi)/Inpersonam/personal: against a person for the purpose ofimposing a liability or obligation used especially oflegal actions,Judgments, or jurisdiction;(Atas/terhadap individu dengan tujuan untuk mengenakankewajiban atau keharusan digunakan secara khusus untuktindakan hukum, memutus atau yurisdiksi);bahwa Musgrave and Musgrave juga mengenal pembagianpajak antara Pajak Langsung dan Pajak Tidak Langsung,yang mereka katakan sebagai:. direct taxes as those

To ensure that the right amount of tax is remitted totax authorities, input VAT incurred by each business is offsetagainst its output VAT, resulting in a liability to pay the netamount or balance of those two. This means that VAT normallyflows through the business" to tax the final consumers.

Bahwa Penggugat telah terikat dengan perianiian arbitrase.sebagaimana tertuang dalam Pasal 5 Syarat dan KetentuanUmum Perjanjian Jual Beli Kapas yang berbunyi sebagai berikut:Arbitration : Rules and bylaws of The International CottonAssociation Limited to apply,Arbitration in Liverpool in accordance with those and bylaws.General Terms and Conditions5.

9) menyebutkan :Di dalam perjanjian ini istilah property umum berarti area dan fasilitas yangada di dalam kompleks yang dipakai secara umum oleh semua penghunivilla di dalam kompleks yang mana TEMPAT UMUM DAN FASILITASTERSEBUT DIMILIKI ATAU DIKUASAI OLEH PIHAK PERTAMA dansecara lebih khusus dinyatakan dalam perjanjian Pengelolaan antara pihakpertama dan pihak kedua yang ditandatangani pada tanggal yang samaseperti tanggal perjanjian ini;clause 9 (in this agreement the term Common Property means those

You must consider the nature and kind of customerwho would be likely to buy those goods or services.

In fact, you mustconsider all the surrounding circumstances; and you must consider what islikely to happen if each of these trade marks is used in a normal way as atrade mark for the goods or services of the respective owners of the marks.If, considering all those circumstances, you come to the conclusion thatthere will be a confusion that is to say not necessarily that one will beinjured and that the other will gain illicit benefit, but that there will be aconfusion in the mind of the public, which

Agreement) tanggal 30 April 2003, khususnya 8.9, yaitu:The LESSEE shall be solely responsible to obtain any and all licenses,permits, approvals and validations in the name off the LESSEE for for theoperation of the Hotel, including all permits and licenses required for themanagement and operation of the Premises and all necessarygovernmental approvals and certificates for the sales and services of allbeverages authorized by applicable laws and shall be responsible for allextension or renewal of those

As a solicitation, this email was intended for distribution in those jurisdictionswhere The Firm is registered as advisors or dealers in securities, Any unauthorized use, disclosure, distributionot copying ofthis communication by anyone cer than the intended recipient is strictly prohibitedWhe addressed to our clients, any opinions or advice contained in Uns email ae subject tothe terms andconditions expressed in the governing Canaccord Genuity Corp,, its subsidiaries or affliated companies client2Halaman

All such laws, in particular penal defamation laws, should includesuch defences as the defence of truth and they should not be applied withregard to those forms of expression that are not, of their nature, subject toverification. At least with regard to comments about public figures,consideration should be given to avoiding penalizing or otherwise renderingunlawful untrue statements that have been published in error but withoutmalice.

If the dispute has not been settled pursuant to those Ruleswithin 45 days following the filing of a request for mediation or withinsuch other period as the parties may agree, the dispute shall be finallydetermined by arbitration in Singapore in English administered by theInternational Centre for Dispute Resolution in accordance with itsInternational Arbitration Rules. There shall be one arbitrator.

Novum PK1 berupa putusan Kantor Intelektual Property Singapura(SGIPOS) yang dimuat dalam Intellectual Property News halaman 16sampai dengan 18 tentang Keputusan dalam perkara Pacific RimIndustries Inc. lawan Valention Globe B.V. (2008) SGIPOS 6 yangkeputusannya menyatakan:Decision:The Registry held that the aplicants Mark was not capable ofdistinguishing the Appicants services from those of others and wastherefore not registrable according to section 7 (1) (a) of the Trade MarksAct.

The applicants markwas therefore not capable of distingushing the applicants servicesfrom those of other traders;iv)The Opponents argument that the use of the Applicant's Markconstituted passing off did not stand.

Examples of criminal corrupt conductare : Bribery, Fraud, Utilisation of public resources for private gain,Deliberate loss of court records and Deliberate alteration of court records.Corruption also occurs when instead of proceedings being determined onthe basis of evidence and the law, their outcome is affected by improperinfluences, inducements pressures, threats, or interference, directly orindirectly, from any quarter or for any reason including those arising from :a conflict of interest, nepotism

Aristoteles distributive justice demands theequal treatment of those equal before the law ... Equality in nghts, aspostulate by the extention of individual rights, in principle, to allcitizens from a privileged minority. Pandangan yang dikemukanHalaman 25 dari 37 halaman. Putusan Nomor 18 P/HUM/2018Friedmann mengandung dua pengertian.

Dalam keadaan demikian kiranya tepat bagiMahkamah Agung Republik Indonesia selaku peradilan terakhir dantertinggi untuk menjalankan fungsinya dengan menyelesaikan kontroversidan disparitas yang ada ke arah standard prinsip keadilan umum(General Juctice Principle) yang obyektif dan uniformitas (uniformity).Sehingga bertitik tolak dari prinsip imparsialitas (impartiality) danperlakuan yang sama dalam situasi yang sama atas kasus yang sama(equal treatment of those similarly situated or similar cases

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.

Corruptionalso occurs when instead of proceedings being determined on the basis ofevidence and the law, their outcome is affected by improper influences,inducements pressures, threats, or interference, directly or indirectly, fromany quarter or for any reason including those arising from : a conflict ofinterest, nepotism, favouritism to friends, or a particular association orinstitution, consideration of post retirement placements, improperHalaman 28 dari 33 halaman.

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,g) Vogel (hal 562) menyatakan Bahwa the first and foremost reason why theterm cannot be interpreted by reference

Du Toit mengutippendapat Vogel dalam menjawab pertanyaan tersebut (du Toit, hal183), sebagai berikut:Where OECD member States conclude tax treaties following thetext of the Model Convention, it is presumed that those states wantthe treaty provision to convey the meaning intended by the ModelConvention and its Commentary, as long as no particularcircumstances indicate to the contrary;Vogel (hal 562) menyatakan bahwa the first and foremost reasonwhy the term cannot be interpreted by reference to the