point VI menetapkan tarif pajak untuk BPT adalah 9%:Whenever an enterprise is situated in one of a State running partly or wholly thebusiness in other State through a permanent establishment situated in thatState, tax can be collected by the other State according to Article 7 paragraph 1,includes an additional tax on profits from that permanent establishment whichshould be paid in that other State, but additional tax which imposed notHalaman 8 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017exceeding

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan Pasal IIbutir VI Ad Article 7 Protocol Tax Treaty Indonesia Belanda (Bukti PK11b) :Whenever an enterprise is situated in one of a State running partly orwholly the business in other State through a permanent establishmentsituated in that State, tax can be collected by the other State according toArticle 7 paragraph 1, includes an additional tax on profits from thatpermanent establishment which should be paid in that other State, butadditional tax which imposed not exceeding

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

Putusan Nomor 511/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 ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, 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 produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 31 dari 34 halaman.

(d) Sandals consisting of straps across the instep and counter or heel strapattached 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, bathingslippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon Peninjauan Kembali) dapat masuk pos 64.02, karena pada bab64

jenis barang:Tumble Dryer (pengering pakaian), Model DDG 6A1 GD, Merk Delizia, Capacity 6 Kg, 1.800Watt.bahwa PIB Nomor 295821 tanggal 05 Agustus 2011, memberitahu jenis barang : DRYER DDG6A1 GD, negara asal China;bahwa di dalam persidangan Pemohon Banding menyerahkan 1 (satu) lembar brosure daribarang yang diimpornya yang menyebut : EUROstyle Dryer, Electric Dryer, model DDG 6A1GDbahwa menurut Dictionary of Contemporary English Longman pengertian dari : TumbleDryer adalah a heated container in which

Although it would be out of question to list here all the auxiliaryactivities which could properly be brought under the provision .....Perusahaan Pelayaran dan Angkutan Udara, terkadang melibatkan suatutambahan aktivitas yang kurang lebih berhubungan langsung denganpengoperasian kapal laut maupun kapal udara.......Butir (9) Commentary :If an enterprise engaged in Internastional transport undertakes to see to it that,in connetction with such transport, goods are delivered directly to consignee inthe

Such containers frequently are also used inland transport,Profit derived by an enterprise engaged in International transport form the leaseof containers which is supplementary or incidental to its International operation ofships or aircraft fall within the scope of this article ;Dalam perkembangannya, Containerisation / Jasa Kontainer telah merupakanfaktor yang sangat menunjang dalam bidang transportasi dalam jalurInternasional, Jasa Kontainer tersebut kadangkadang juga mencakuptransportasi darat

"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

be made between independententerprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly3.

Jakarta, 1998, Hal. 4454)Bahwa dari situs indonesian taxation (http://indonesiantaxation.blogspot.com/2009/1 1/interpretasiklasifikasiroyaltijasa.html)diperoleh informasi mengenai kriteria perbedaan antara royalti dariknow how dengan imbalan jasa teknik menurut praktikinternasional sebagai berikut :Menurut Michael Krausse kriteria perbedaan antara royalti denganjasa teknik adalah :As a general rule, the transfer of know how involves the provisionof industrial, commercial or scientific information which

On the contrary, a typical contract for the provision oftechnical services, is that in which one of the parties undertakes touse his skills to execute work himself for the other party.

Inotherwords, existing knowhow which is required for performing thework will be for on his own benefit within the framework of theservices provided and he will also accept responsibility for itsresultDari kutipan di atas, secara garis besar dapat diambil kesimpulanbahwa dalam praktiknya, royalti diberikan atas transfer know howHalaman 21 dari 32 halaman Putusan Nomor 1175 B/PK/PJK/2016dari seseorang kepada pihak lain tanpa pihak yang memiliki hakroyalti tersebut harus ikut serta dalam penerapan suatu

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which arenot Permanent Establishments, even if the activity is carried on through afixed place of business. The common feature of these activities is that theyare, in general, prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.

It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.

Putusan Nomor 1518/B/PK/PJK/20172. 4.pajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut;OECD MODEL 2008:Pasal 5 ayat (1):For the purposes of this Convention, the term PermanentEstablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Car ONPlace of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other

pertimbangan hukumnya karena Termohon Peninjauan Kembali telah sewenangwenang dalam menetapkan nilai pabean berdasarkan Metode VI fleksibel IV memperhatikan prinsip dan ketentuan Pasal VII GATT 1994: No customs value shall be determined under the provisions of thisAtricle on the basis of:(Ketentuan larangan dalam penerapan Metode VI, jika)(a) The selling price in the country of importation of goods producedin such country; (harga jual didaerah pabean dari barang yangdiproduksi didaerah pabean)(b) A system which

No. 171/B/PK/PJK/201114(ad) The cost of production other than computed values which havebeen determined for identical or similar goods in accordance withthe provisions of Article 6; (biaya produksi selain yang dihitungdengan menggunakan metode komputasi yang telah ditentukanuntuk barang identik atau barang serupa)(e) The price of the goods for export to a coutry other than thecountry of importation; (Harga barang yang diekspor ke suatunegara selain kedalam daerah pabean)( Minimum customs values;

dirancang/dibentuk untuk menjadi waterproof footwear, namum dari hasilrancangannya alas kaki tersebut tidak dapat melindungi dari penetrasi air, makaalas kaki tersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air.Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002" The 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

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat 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 rivets orsimilar devices;(ob) 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection with Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that the proceedings have beenbrought in an inconvenient forum.Terjemahan

SINGAPORE PTE, LTD. 10 Anson Road #2314PInternational Plaza Singapore 079903 as Owner, hereinaftercalled the OBLIGEE, in the amount of maximum USD.3,600,000.00 (say : United States Dollars Three Million SixHundred Thousan Only) is to be paid to the said OBLIGEE, forwhich the payment the PRINCIPAL and SURETY do bindthemselves, firmly by these present that if the PRINCIPAL failsto fulfill his obligation in the Performance of the contract whichhas been awarded to him under the OBLIGEE notice of awardand which

Bogor Jabar, Agreement No.01/PSKZI/AI/2011 Dated February 23, 2011, Addendum toAgreement No. : 01/PSKZI/I/2011 Dated November 01,2011, 2"4 Addendum to Agreement No. : 01/PSKZI/II/2011Dated November 7, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bondYang memiliki teriemahan bebas sebagai berikut:DISEPAKATI OLEH PARA PIHAK DALAM PERJANJIAN INI,bahwa kami PT. PUTRA SAMUDRA, Buaran Regency Suite 8 10, Jl.

Bogor Jabar,Agreement No. : 01/PSKZI/II/2011 Dated February 23, 2011,Addendum to Agreement No. : 01/PSKZI/II/2011 DatedNovember 01, 2011, 2" Addendum to Agreement No. :01/PSKZI/I1/2011 Dated November 7, 2012 between theOBLIGEE and the PRINCIPAL which contract is inherent wthinthis bondhal 14 dari 52hal put No.768/PDT/2016/PT.DKIAtau dalam terjemahan bebasnya berbunyi :.. Suatu peranjian atas Pembangunan Concentrator Plantdi Sukamulih Kec. Suka Jaya, Kab.

Jika PRINSIPAL gagal untuk menyelesaikan pembangunanfasilitasfasilitas konsentrator (pilihan penuh) dalam jangka satu tahunsejak Addendum atas Perjanjian Nomor : 01/PSKZI/I/2011,tanggal 1 November 2011, Obligee berhak untuk mengklaim seluruhnilai BondPerformance Bond... firmly by these present that if the PRINCIPAL fails to fulfill hisobligation in the Performance of the contract which has beenawarded to him under the OBLIGEE notice of award and which is tobe later confirmed by a contract for Pembangunan

Bogor Jabar,Agreement No. : 01/PSKZI/I/2011 Dated February 23, 2011,Addendum to Agreement No. : 01/PSKZI/II/2011 Dated November01, 2011, 2"4 Addendum to Agreement No. : 01/PSKZI/II/2011Dated November 017, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bond.Yang memiliki teriemahan bebas sebagai berikut:hh. sungguhsungguh pada saat ini, bahwa jika PRINSIPAL gagaluntuk memenuhi kewajibannya dalam Pelaksanaan perjanjian yangmana telah diberikan kepadanya berdasarkan

Royalti, sewa, dan penghasilan lain schubungan dengan penggunaan harta;Bahwa Pasal 7 dan Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian PajakBerganda Indonesia Australia, menyatakan :Pasal 7The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated in that other State.Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise

, andaccording to the law of that State, but the tax so charged shall not exceed: (a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extent towhich they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design

KimberlyClark Corporation seeks to develop and support the Sectors inSouth Asia Region by providing Services to each of the Affiliates.Selanjutnya berturutturut pada :11.6.11.7.point 1.1.(8) : "Stewardship Costs" means the cost of activities conductedby KCSAP on behalf of KimberlyClark Corporation"point 4.1 : "KimberlyClark Corporation and KCSAP will agree fromtime to time on which costs are properly categorised asStewardship Costs"Bahwa berdasarkan hal tersebut di atas terbukti dengan sah danmeyakinkan

Bahwa Pasal 12 ayat (2) huruf a dan ayat (3) Perjanjian Pajak Berganda IndonesiaAustralia, menyatakan :Pasal 12 ayat (2)Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:a in the case of royalties described in subparagraphs 3 (b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; andPasal 12 ayat (3)The term "royalties" in this Article means payments

, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientific equipment;or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary

With PT.MUGIE BALI INDAH on January 2008, which registered by Law FirmYangJae having registered office at 6 HaeDongB/D, 1362014, SeochoDong, SeochoGu, Korea, with registration number No. 2011586, theInvestment (Loan) Contract has been amended repeatedly as containedin Amendment of Investment (Loan) Contract dated October 8, 2012,Second Amendment to the Investment (Loan) Contract dated March 6,2013, and all amendments, replacements, additions, or extensionsthereof, including but not limited to the

First repayment in the amount of US$15,000,000 (fifteen millionUnited States dollars) which has been paid in full by theborrower in accordance with the following:(i) The amount of US$12,000,000 (twelve million UnitedStates dollars) has been paid by the Borrower onNovember 28'", 2011 ;(ii) The amountof US$100,000 (one hundred thousand UnitedStates dollars) has been paid by the Borrower onDecember 12", 2011 5 222 nne rene ee een(iii) The amountof US$500,000 (five hundred thousand UnitedStates dollars

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to NACF will be notified in writingthe borrower to the Lender (First Notification) and theHalaman 17 dari 72, Putusan Nomor : 09/PAILIT/2015/PN. NIAGA.

The payment of theforegoing amount shall be made in USD/IDR by convertingsuch KRW amount into USD/IDR at the T/T buying rateinitially announced by the Korea Exchange Bank or Bankof Indonesia's middle rate, which will be mutually agreed bythe parties on 6 March 2013 such rate and the equivalentUSD/IDR amount paid to Eugene will be notified in writingthe borrower to the Lender(Second Notification) and thecompletion of such payment shall be conclusivelyevidenced by Transfer Slip.

Di dalam kasus ini, Oracle Corporation memberikan jasa yangmemerlukan sumber daya dan keahlian yang dimiliki untuk mendukungbisnis Pemohon Banding Lihat OECD paragraf 11.1 dan 11.2 disebutkan:In the know how contract, one of the parties agrees to impart to theother, so that he can use them for his own account, his specialknowledge and experience which remain unrevealed to public. It isrecognized that the grantor is not required to play anypart himself.

Putusan Nomor 1112/B/PK/PJK/2015aktifitas tertentu. untuk dapat memenuhi kewajibannya, termasukmengeluarkan biaya untuk gaji dari pegawai yang terlibat atau bahkankepada subkontraktor.OECD paragraf 11.3 menyebutkan sbb:The supply of know how (in most cases) would generally be very littlemore which need to be done by the supplier under the contract other thanto supply existing information or reproduce existing material.On the other hand services involve a very much greater level ofexpenditure by the

The following criteria arerelevant for the purpose of making that distinction:In most cases involving the supply of knowhow, there would generallybe very little more which needs to be done by the supplier under thecontract other than to supply existing information or reproduce existingmaterial.

Itgenerally corresponds to undivulged information of an industrial,commercial or scientific nature arising from previous experience,whichas practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived."Informasi yang belum pernah diungkapkan. Bahwa Pedoman OECDparagraf 11 menyatakan bahwa dalam konirak royalti harus terdapatpenyaluran atas informasi yang sudah ada namun belum pernahdiungkapkan.Halaman 34 dari 48 halaman.

Dengandemikian satusatunya kesimpulan yang dapat ditarik adalah bahwaPemohon PK (dahulu Pemohon Banding) tidak dapat memperolehmanfaat ekonomi dari transfer tersebut dalam rangka penjualan/pemberian jasa kepada para pelanggannya.OECD Commentary ayatl1.4 layanan purnajual, bantuan teknis,advokasi dan akuntansi tidak termasuk layanan knowhowExamples of payments which should therefore notbe considered to bereceived as consideration for the provision of knowhow but, rather, forthe provision of services

memenuhi syarat kKedua 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

(e) Thongtype sandals in which the thongs are attached to the soleby plugs 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 Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02/karena pada bab 64/pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

From theperspective of the transferor, the arms length principle wouldexamine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to pay sucha price, depending on the value and usefulness of the intangibleproperty to the transferee in its business.

Putusan Nomor 1204/B/PK/PJK/2015performed the activity inhouse for itself.lf the activity is not onefor which the independententerprise would have been willing topay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.6.2.

Putusan Nomor 1204/B/PK/PJK/2015atas expected benefits from the intangible property (possiblydetermined through a net present value calculation), anylimitations on the geographic area in which rights may beexercised; export restrictions on goods produced by virtue ofany rights transferred; the exclusive or nonexclusivecharacter of any rights transferred; the capital investment (toconstruct new plants or to buy special machines), the startupexpenses and the development work required in the market;

Fromthe perspective of the transferor, the arms length principlewould examine the pricing at which a comparable independententerprise would be willing to transfer the property.From the perspective of the transferee, a comparableindependent enterprise may or may not be prepared to paysuch a price, depending on the value and usefulness of theintangible property to the transferee in its business.

This can be determinedby considering whether an independent enterprise incomparable circumstances would have been willing to pay forthe activity if performed for it by an independent enterprise orwould have performed the activity inhouse for itself.lf theactivity is not one for which the independententerprise wouldhave been willing to pay or perform for itself, the activityordinarily should not be considered as an intragroup serviceunder the arms length principle,6.6.

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State;2.

However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan

Nomor 689/B/PK/PJK/2017The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid;4.

The term "dividends" as used in this Article means income fromshares or other rights, not being debtclaims, participating in profits,as well as income from other corporate rights which is subject to thesame taxation treatment as income from shares by the laws of theState of which the company making the distribution is a resident;UU Pengadilan Pajak, mengatur halhal sebagai berikut :Pasal 78Putusan Pengadilan Pajak diambil berdasarkan hasil penilaianpembuktian, dan berdasarkan peraturan perundangundanganperpajakan

IndonesiaNomor 14 Tahun 2002 tentang Pengadilan Pajak, menyatakan: "KeyakinanHakim didasarkan pada penilaian pembuktian dan sesuai dengan peraturanperundangundangan perpajakan,;Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State;Ayat (2), "However, such interest may also be taxed in the State in which

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.3.

Commentary on Article 11 Paragraph 9.. the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediately received by a resident of a State with which theState of source had concluded a convention.

For these reasons, the report fromthe Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludesthat a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as apractical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administratoracting on account of the interested parties.c.

YahyaHarahap SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya

dilakukanoleh Terbanding dengan alasanalasan sebagai berikut:e Dasar hukum yang digunakan oleh Peneliti yakni Pasal 12 ayat (3)huruf b dan d dari Persetujuan Penghindaran Pajak Berganda("P3B") antara Indonesia dan Australia adalah salah dan tidaksesuai dengan fakta yang ada;Di bawah ini adalah kutipan dari Pasal 12 ayat (3) huruf b dan ddari P3B antara Indonesia dan Australia:The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which

maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose of storageor display; or(c) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged

shall not exceed :(a) in the case of royalties described in subparagraphs 3 (b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku TarifKepabeanan Indonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastikbagian atas nya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauproses semacam itu;Waterproof footwear with outersoles and uppers of rubber of ofplastics, the uppers of which areneither fixed to the sole noraseembled by stitching, riveting,nailing, screwing

unggas olahan dan barang dibuat daripadanya; bungaartifisial; barang dari rambut manusia;Sesuai BTKI 2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Bahwa dalam BTKI 2017 pos tarif 6401.99.90 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles anddari karet atau dari plastik, bagian atasnya tidak uppers of rubber or of plastics, the uppers ofdipasang pada sol dan tidak dirakit dengan cara which

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubberor of plastics, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

Bahwa pengertian Waterproof dari negara Canada yaitu CustomsTariff Schedule Canada dapat dilihat dari beberapa literatur danstruktur klasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19

The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30' September 1998, until thepolitical and economic situation in Indonesia will allow the Projectto be continued, or until the date mentioned in condition 3) below,which ever is earlier;2.

The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;However if until 18t November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."

time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;6) However if until 18* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."