DIREKTUR JENDERAL PAJAK vs PT INDONESIA TEIJIN DU PONT FILMS

2019DEMI KEADILAN BERDASARKAN KETUHANAN YANG MAHA ESAMAHKAMAH AGUNGmemeriksa perkara pajak pada peninjauan kembali telah memutus dalamperkara:DIREKTUR JENDERAL PAJAK, tempat kedudukan di JalanJenderal Gatot Subroto Nomor 4042, Jakarta 12190;Dalam hal ini diwakili oleh kuasa Teguh Budiharto, jabatanDirektur Keberatan dan Banding, Direktorat Jenderal Pajak,dan kawankawan, berdasarkan Surat Kuasa Khusus NomorSKU2651/PJ/2018, tanggal 22 Mei 2018;Pemohon Peninjauan Kembali;LawanPT INDONESIA TEIJIN DU PONT FILMS

Putusan Nomor 4381/B/PK/Pjk/20192016, tentang keberatan Wajib Pajak atas Surat Ketetapan Pajak LebihBayar (SKPLB) Pajak Pertambahan Nilai Barang dan Jasa Masa Pajak April2014 Nomor 00048/407/14/052/15 tanggal 15 Mei 2015, atas nama PT.Indonesia Teijin Du Pont Films, NPWP 01.071.455.8052.000, beralamat diJIn. MH. Thamrin, Kel. Panunggangan Utara, Kec.

Menyatakan Keputusan Direktur Jenderal Pajak NomorKEP457/WPJ.07/2016 tanggal 29 Januari 2016, tentang keberatanWajib Pajak atas Surat Ketetapan Pajak Lebin Bayar (SKPLB)Pajak Pertambahan Nilai Barang dan Jasa Masa Pajak April 2014Nomor 00048/407/14/052/15 tanggal 15 Mei 2015, atas nama PTIndonesia Teijin Du Pont Films, NPWP 01.071.455.8052.000,beralamat di Jin. MH. Thamrin, Kel.

WILLY AFIYANA, CS >< Rumah Produksi FLEX FILMS, CS

Para Penggugat juga telah setujubahwa PH FLEX FILMS memiliki hak siar dan hak intelektualsebagaimana telah disepakati bersama dengan cakupan area NegaraRepublik Indonesia ;Bahwa sesuai dengan uraian kami pada butir 8, berdasarkan padapernyataan persetujuan Para Penggugat kepada PH FLEX FILMS, PHFLEX FILMS telah memberikan jaminan dan hak kepada Tergugat IIuntuk menggunakan seiuruh hasil seluruh hasil produksi baik film danatau foto maupun bentuk media lainnya (selanjuinya disebut sebagai"material

(in casu Tergugat l) kepada Penggugat Il dan PenggugatIll, diberi tanda bukti P16Screenshot Whatsapp Messenger dari Eljan Guntur selaku Produser dariPH.Flex Films (in casu Tergugat ) kepada Penggugat Il, diberi tandabukti P16a;Screenshot Whatsapp Messenger dari Eljan Guntur selaku Produser dariPH.Flex Films (in casu Tergugat l) kepada Penggugat Ill, diberi tandabukti P16b;Screenshot Whatsapp Messenger dari Komeng yang juga merupakanProduser dari PH.Flex Films (in casu Tergugat ), diberi tanda bukti

Pst.Bahwa saksi kenal dengan para Penggugat ;Bahwa saksi mengetahui tumah Produksi Flex Films danPT.

Flex Film Asiadan nama PH Flex Films untuk penyebutan Tergugat!

Flex Films tersebut karena tidak jelasstatus badan hukum dari Rumah Produksi Flex Films itu, apakah PT, CVataukah Firma ?

Menolak permohonan peninjauan kembali dari Pemohon Peninjauan Kembali PT POLYPLEX FILMS INDONESIA;

PT POLYPLEX FILMS INDONESIA vs. DIREKTUR JENDERAL BEA DAN CUKAI

INDONESIA TEIJIN DU PONT FILMS;

INDONESIA TEIJIN DU PONT FILMS vs. DIREKTUR JENDERAL PAJAK

INDONESIA TEIJIN FILM SOLUTIONS dahulu PT.INDONESIA TEIJIN DU PONT FILMS, beralamat di JalanM.H. Thamrin, Kelurahan Panunggangan Utara, KecamatanPinang, Tangerang, Banten 15001, yang diwakili oleh YuichiHanawa, jabatan Presiden Direktur;Selanjutnya dalam hal ini diwakili oleh kuasa VeronicaKusumawardani dan Yusuf = Wangko Ngantung,kewarganegaraan Indonesia, Konsultan Hukum Pajak padakantor DDTC, beralamat di Menara DDTC, Jalan RayaBoulevard Barat Blok XC 56 No.

Indonesia TeijinDu Pont Films, NPWP 01.071.455.8052.000, beralamat di Jin. MH.Thamrin, Kel. Panunggangan Utara, Kec. Pinang, Tangerang, Banten15001, dengan perhitungan sebagai berikut:Penghasilan Netto (USD686,256.00)Halaman 2 dari 9 halaman.

INDONESIA TEIJIN FILM SOLUTIONS dahulu PT.INDONESIA TEIJIN DU PONT FILMS;2. Menghukum Pemohon Peninjauan Kembali membayar biaya perkarapada peninjauan kembali sejumlah Rp2.500.000,00 (dua juta lima ratusribu Rupiah);Halaman 7 dari 9 halaman. Putusan Nomor 274 B/PK/Pjk/2019Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Rabu, tanggal 20 Februari 2019, oleh Dr. H. M.

hari Jumat tanggal 09 April 2021 sekira jam 09.00 Wib di PT.POLYFLEX FILMS INDONESIA yang beralamat di Kawasan Industri ModernCikande JI.

POLYFLEX FILMS INDONESIAkemudian melaporkan kejadian tersebutke Polres Serang. Bahwa saksi menerangkan akibat dari kejadian tersebut korban yaitu PT.POLYFLEX FILMS INDONESIA mengalami kerugian materi sesuai denganaudit yang sudah dilakukan sebesar Rp. 37.000.000, (tiga puluh tujuh jutarupiah).Atas keterangan yang diberikan oleh saksi, terdakwa membenarkannya.3.

POLYFLEX FILMS INDONESIA bertempat di PT.POLYFLEX FILMS INDONESIA di Kawasan Industri Modern Cikande tepatnyadi Jalan Raya Jakarta Km. 68 Nambo Udik Kecamatan Cikande KabupatenSerang tanpa seijin PT.

POLYFLEX FILMS INDONESIA di KawasanIndustri Modern Cikande tepatnya di Jalan Raya Jakarta Km. 68 Nambo UdikKecamatan Cikande Kabupaten Serang tanpa seijin PT.

POLYFLEX FILMS INDONESIA diangkut dengan menggunakan Forkliftke Mobil Toyota Kijang Pick Up milik terdakwa tanpa seizin dan tanpasepengetahuan pemiliknya yaitu PT.

Penggugat:
1.WILLY AFIYANA
2.MIEKE AMELIA EKA PUTRI
3.ANDI SUHANDRO
4.RIANA PRAYOGA
Tergugat:
1.RUMAH PRODUKSI FLEX FILMS
2.PT. HUTCHISON III INDONESIA

FLEX FILMS ;17.

Para Penggugat juga telah setujubahwa PH FLEX FILMS memiliki hak siar dan hak intelektualsebagaimana telah disepakati bersama dengan cakupan area NegaraRepublik Indonesia ;Bahwa sesuai dengan uraian kami pada butir 8, berdasarkan padapernyataan persetujuan Para Penggugat kepada PH FLEX FILMS, PHFLEX FILMS telah memberikan jaminan dan hak kepada Tergugat IIuntuk menggunakan seiuruh hasil seluruh hasil produksi baik film danatau foto maupun bentuk media lainnya (Selanjutnya disebut sebagai"material

Bahwa Tergugat II dengan ini menegaskan tidak memiliki hubunganhukum dengan Tergugat yang dalam hal ini adalah Rumah ProduksiFLEX FILMS/PT FLEX FILM ASIA yang hadir menjadi pihak dalamperkara a quo ;15. Bahwa dalam Gugatan a quo, Para Penggugat secara tegasmemposisikan Rumah Produksi FLEX FILMS selaku Tergugat I.

(in casu Tergugat I) kepada Penggugat II dan PenggugatIll, diberi tanda bukti P16Screenshot Whatsapp Messenger dari Eljan Guntur selaku Produser dariPH.Flex Films (in casu Tergugat I) kepada Penggugat II, diberi tandabukti P16a;Screenshot Whatsapp Messenger dari Eljan Guntur selaku Produser dariPH.Flex Films (in casu Tergugat lI) kepada Penggugat Ill, diberi tandabukti P16b;Screenshot Whatsapp Messenger dari Komeng yang juga merupakanProduser dari PH.Flex Films (in casu Tergugat I), diberi tanda

jawab atas perbuatan hukumyang dilakukan oleh Rumah Produksi Flex Films tersebut Karena tidak jelasstatus badan hukum dari Rumah Produksi Flex Films itu, apakah PT, CVataukah Firma ?

POLYFLEX FILMS INDONESIA)Menetapkan agar terdakwa dibebani membayar biaya perkara sebesar Rp. 2.000,- (Dua ribu rupiah).

POLYFLEX FILMS INDONESIA)4. Menetapkan supaya para terdakwa dibebani membayar biaya perkarasebesar Rp. 2.000.

POLYFLEX FILMS INDONESIAkemudian melaporkan kejadian tersebut ke Polres Serang.Bahwa saksi menerangkan akibat dari kejadian tersebut korban yaitu PT.POLYFLEX FILMS INDONESIA mengalami kerugian materi sesuai denganaudit yang sudah dilakukan sebesar Rp. 37.000.000, (tiga puluh tujuh jutarupiah).Atas keterangan yang diberikan oleh saksi, terdakwa membenarkannya.3.

Setelahselesai, para terdakwa bersama saksi MUNIR langsung keluar dariarea pabrik PT.POLYPLEX FILMS INDONESIA dan pergi menujuLapak PD. Surya milik saksi MUNIR di Kp.

Setelah selesai,para terdakwa bersama saksi MUNIR langsung keluar dari area pabrikPT.POLYPLEX FILMS INDONESIA dan pergi menuju Lapak PD. Surya miliksaksi MUNIR di Kp.

POLYFLEX FILMS INDONESIA diangkut dengan menggunakanForklift ke Mobil Toyota Kijang Pick Up milik terdakwa tanpa seizin dan tanpasepengetahuan pemiliknya yaitu PT.

.: bahwa berdasarkan Pasal 12 ayat (3) P3B Indonesia Jepang disebutkan bahwa"The term "royalties" as used in this Article means payments of any kindreceived as a consideration for the use of, or the right to use, any copyright ofliterary, artistic or scientific work including cinematograph films and films ortapes for radio or television broadcasting, any patent, trade mark, design ormodel, plan, secret formula or process, or for the use of, or the right to use,industrial, commercial or scientific

Treaty antaraIndonesia dengan Jepang maupun antara Indonesia denganHalaman 5 dari 17 halaman Putusan Nomor 492 B/PK/PJK/2017Singapura, sewa atas bandwith, tidak termasuk dalam definisiRoyalty yang diatur dalam kedua Jax Treaty tersebut sebagaiberikut :Dalam Treaty dengan JepangArticle 12The term "royalties" as used in this Article means payments ofany kind received as a consideration for the use of or the rightto use, any copyright of literary, artistic or scientific workincluding cinematograph films

and films or tapes for radio ortelevision broadcasting, any patent, trade mark, design ormodel, plan, secret formula or process, or for the use of or theright to use, industrial, commercial or scientific equipment, orfor information concerning industrial, commercial or scientificexperience;Dalam Treaty dengan SingapuraArticle 12The term "royalties" as used in this Article means payments ofany kind received as a consideration for the use of or the rightto use, any copyright of literary, artistic

or scientific workincluding cinematograph films and films or tapes for radio ortelevision broadcasting, any patent, trademark, design ormodel, plan, secret formula or process, or for the use of or theright to use, industrial, commercial or scientific equipment, orfor information concerning industrial, commercial or scientificexperience;Bahwa berdasarkan ketentuan diatas jelas bahwa pengertianRoyalty dalam hukum pajak internasional, khususnya taxtreaty tidak memasukkan sewa bandwith yang merupakanbarang

PARKIT FILMS, NPWP: 01.310.137.3073.000,beralamat di Pusat Niaga Roxy Mas Blok C2 Nomor 3134,Jalan K.H.

bahwa amar Putusan Pengadilan Pajak Nomor Put47751/PP/M.III/13/2013, tanggal 17 Oktober 2013 yang telah berkekuatanhukum tetap tersebut adalah sebagai berikut:Menyatakan mengabulkan selurunnya permohonan banding PemohonBanding terhadap Keputusan Terbanding Nomor: KEP888/WPJ.06/2012tanggal 14 Juni 2012, tentang Keberatan atas Surat Ketetapan Pajak KurangBayar Pajak Penghasilan Pasal 26 Masa Pajak Januari sampai denganDesember 2009 Nomor: 00002/204/09/028/11 tanggal 28 Juni 2011, atasnama: PT Parkit Films

rekaman gambar ataurekaman suara atau keduanya, yang disalurkan kepadamasyarakat melalui satelit, kabel, serat optik, atauteknologi yang serupa;b) Penggunaan atau hak menggunakan rekaman gambaratau rekaman suara atau keduanya, untuk siarantelevisi atau radio yang disiarkan/dipancarkan melaluisatelit, kabel, serat optik, atau teknologi yang serupa;c) Penggunaan atau hak menggunakan sebagian atauseluruh spektrum radio komunikasi;5. penggunaan atau hak menggunakan film gambar hidup(motion picture films

scientific equipment; or(c) The supply of scientific, technical, industrial orcommercial knowledge or information; or(dq) The supply of any assistance that is ancillary andsubsidiary to, and is furnished as a means of enablingthe initial application of, any such property or right as ismentioned in subparagraph (a), any such equipment asis mentioned in subparagraph (b) or any suchknowledge or information as is mentioned insubparagraph (c); or(e) The use of, or the right to use:(i) Motion picture films

Putusan Nomor 1143/B/PK/PJK/2016(ii) Films of video tapes for use in connection withtelevision; or (iii) tapes for use in connection withradio broadcasting; or(f) Total or partial forbearance in respect of the use orsupply of any property or right referred to in thisparagraph.Bahwa Pemohon Peninjauan Kembali (semula Terbanding)melakukan koreksi atas Objek PPh Pasal 26 sebesarRp202.277.190.810,00berdasarkan equalisasi dengan PPh Badan, dimana terdapat pembebanan biaya yang merupakan pembayaranroyalti

menerima rekamangambar atau rekaman suara atau keduanya,yang disalurkan kepada masyarakat melaluisatelit, kabel, serat optik, atau teknologi yangserupa;b) Penggunaan atau hak menggunakan rekamangambar atau rekaman suara atau keduanya,untuk siaran televisi atau radio yangdisiarkan/dipancarkan melalui satelit, kabel, seratoptik, atau teknologi yang serupa;c) Penggunaan atau hak menggunakan sebagianatau seluruh spektrum radio komunikasi;Penggunaan atau hak menggunakan film gambarhidup (motion picture films

menggunakan peralatan/perlengkapan industrial, Komersial, atau ilmiah;(c) Pemberian pengetahuan atau informasi di bidangilmiah, teknikal, industrial, atau komersial;(d) Pemberian bantuan tambahan atau pelengkapsehubungan dengan penggunaan atau hakmenggunakan hakhak tersebut pada huruf (a),penggunaan atau hak menggunakanperalatan/perlengkapan tersebut pada huruf (b), ataupemberian pengetahuan atau informasi tersebut padahuruf (c);(e) Penggunaan atau hak menggunakan:(i) Film gambar hidup (motion picture films

/QC;Membuat Analisa PreHazop;Membuat Analisa Resiko Proyek;Membuat Jadwal Proyek, termasuk Bar Chat dan Jalur Kritis;Menyediakan Daftar Peralatan;Menyediakan perkiraan biaya konstruksiNSPARAMS &bahwa sesuai dengan Article 12, P3B IndonesiaKorea disebutkan definisi dari royalti yaitu, The term "royalties" as used in this Article means payments of any kind received as a consider:for the use of, or the right to use, any copyright of literary, artistic or scientific work inclucinematograph film, or films

t #J ++ Wet /"SU (/& yh + + mu oU guy# films "as," 7/1" +8+/" " 3+ ma StWw it !4e+ #" (Ce W W 10 Ws ( a #oH#" ! !4eN W W WP40" mW WerW W (+ Sue & ( + au K+E64+ wu y (* # gimme W B4& eM S Wx (+# **W & lgal%stainding W s W ( & wow 6 W B+# wW Ane W Won ( &" W ) BH / "Od + lg" Su WS "E+E" ( W Wea SU"S+# ( y nm + fe He ( W Wee a S"S+#( 7 7 iE # ! "SE / ! !w & an Ww 7 WBS W 2aWat I Sux (6 +*H#+ wW /"* W wom ( + W "SR! "Oe Sux fF wel. T .W we (" W (#*"& U +&" +y xn ( W we aN !

scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowleage or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:(i) motion picture films

; or7) films or video tapes for use in connection with television; or(iil) tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph.bahwa pajak atas pembayaran royalty dalam sengketa ini Pemohon Bandingmendalilkan hanya pada Pasal 12 ayat (3) huruf b, c, d dan f, P3B antara Indonesiadengan Australia dengan tarif 10% yaitu:(b) the use, or the right to use, any industrial, commercial

scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:(i) motion picture films

; or(ii) films or video tapes for use in connection with television; or(iii) tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph.bahwa pajak atas pembayaran royalty dalam sengketa ini Pemohon Bandingmendalilkan hanya pada Pasal 12 ayat (3) huruf b, c, d dan f, P3B antara Indonesiadengan Australia dengan tarif 10% yaitu:(b) the use, or the right to use, any industrial, commercial

kemudian diperbarui April 1993 dan diratifikasi dengan Keppres Nomor : 118 Tahun 1993tanggal 8 Desember 1993 yang berlaku efektif sejak Januari 1995 sehingga untuk sengketa ini harusmengacu pada P3B tersebut;bahwa sesuai Article 12 (Royalty) pada angka 3 huruf b menyatakan :The term "royalties" as used in this Article comprises:(a) payments of any kind received as a consideration for the use of, or the right to use, anycopyright of literary, artistic or scientific work, including cinematograph films

, and films ortapes for radio or television broadcasting, or any patent, knowhow, trade mark, design ormodel, plan, secret formula or process; and(b) payments of any kind received as a consideration for the use of, or the right to use, anyindustrial, commercial or scientific equipment;bahwa istilah royalty dalam Pasal 12 tersebut berarti setiap jenis pembayaran yang diterima sebagaiimbalan atas penggunaan atau atas hak untuk menggunakan alatalat perlengkapan industri;bahwa dengan demikian pembayaran

shall preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State

commercial or scientific equipment; orc the supply of scientific, technical, industrial or commercial knowledge orinformation; ord the supply of any assistance that is ancillary and subsidiary to, and is furnishedas a means of enabling the initial application of, any such property or right as ismentioned in subparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowledge or information as is mentioned insubparagraph (c); ore the use of, or the right to use:i motion picture films

; orii films or video tapes for use in connection with television; oriii tapes for use in connection with radio broadcasting; orf total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which the royalties arise, through

However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall not exceed 10 percent of the grossamount of the royalties.3 The term "royalties" as used in this Article means payments of any kind received asa consideration for the use of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph films

and films or tapes for radio or televisionbroadcasting, any patent, trade mark, design or model, plan, secret formula or process, orfor the use of, or the right to use, industrial, commercial or scientific equipment, or forinformation concerning industrial, commercial or scientific experience.7.

of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used in this Article means payments of any kind received asa consideration for the use of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph films

and films or tapes for radio or televisionbroadcasting, any patent, trademark, design or model, plan, secret formula or process, orfor the use of, or the right to use, industrial, commercial or scientific equipment, or forinformation concerning industrial, commercial or scientific experience.8.

(a) The term "royalties" as used in this Article means payments of any kindmade as consideration for the use of, or the right to use, copyrights ofliterary, artistic, or scientific works (including copyrights or motionpictures and films, tapes or other means of reproduction used for radioor television broadcasting), patents, designs, models, plans, secretprocesses or formula, trademarks, or for information concerningindustrial, commercial or scientific experience.

shall preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the rightto use, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State

commercial or scientificequipment; orthe supply of scientific, technical, industrial or commercial knowledge orinformation; orthe supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); orthe use of, or the right to use:i motion picture films

; orii films or video tapes for use in connection with television; orilitapes for use in connection with radio broadcasting; ortotal or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which the royalties arise, through a permanentestablishment

Putusan Nomor 806/B/PK/PJK/201 1including cinematograph films, and films or tapes for radio ortelevision broadcasting, or any patent, knowhow, trade mark, designor model, plan, secret formula or process; andb) payments of any kind received as a consideration for the use of, orthe right to use, any industrial, commercial or scientific equipment4.

commercial or scientificequipment; orc) the supply of scientific, technical, industrial or commercial knowedgeor information; ord) the supply of any assistance that is ancillary and subsidiary to,and is furnished as a means of enabling the initial application of,any such property or right as is mentioned in subparagraph (a),any such equipment as is mentioned in subparagraph (b) or anysuch knowedge or information as is mentioned in subparagraph(c); ore) the use of, or the right to use:i. motion picture films

; orli. films or video tapes for use in connection wth television;oriil. tapes for use in connection wth radio broadcasting; orHalaman 17 dari 25 halaman.