Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee it wouldbe inconsistent with the object and purpose of the Convention for theState of source to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident of theother Contracting State.

Ownership is merely formal, if the owner isfettered in regard to both aspects either in or in fact On the otherhand, recourse to the treaty is justified .e. is not improper if hewho is entitled under the private law is five to wield at least one ofthe powers referred to.

Memberikan ijin kepada penggugat apabila tergugat tidak dapatmembayar kewajiban merely tersebut maka penggugat berhak untukmenjual sendiri atau melelang obyek jaminan untuk membayar semaukewajiban tergugat dengan ketentuan apa bila ada sisa atau kelebihandari hasil penjuaian atau ielang tersebut akan dikembalikan ataudiserahkan kepada tergugat.6. Menghukum TERGUGAT untuk membayar biaya perkara yangtimbul.Z.

Where an item ofincome is received by a resident of a Contracting State acting inthe capacity of agent or nominee it would be inconsistent wththe object and purpose of the Convention for the State ofsource to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident ofthe other Contracting State.

,wmether the capital or assets should he used or made availablefor use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard toboth aspects either in or in fact On the other hand, recourse tothe treaty is justified i.e. is not improper if he who is entitledunder the private lawis five to weld at least one of the powersreferred to.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee it wouldbe inconsistent with the object and purpose of the Convention for theState of source to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident of theother Contracting State.

Ownership is merely formal, if the owner isfettered in regard to both aspects either in or in fact On the otherhand, recourse to the treaty is justified .e. is not improper if hewho is entitled under the private law is five to wield at least one ofthe powers referred to.

Where anitem of income is received by a resident of a Contracting State acting inthe capacity of agent or nominee it would be inconsistent with the objectand purpose of the Convention for the State of source to grant relief orexemption merely on account of the status of the immediate recipient ofthe income as a resident of the other Contracting State.

Ownershipis merely formal, if the owner is fettered in regard to both aspects either in orin fact On the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five to wield at leastone of the powers referred to.

YANG MAHA ESAPengadilan Agama Kayuagung yang memeriksa dan mengadili perkara tertentupada tingkat pertama, dalam persidangan majelis telah menjatuhkan putusan isangcerai gugat yang diajukan oleh: QPENGGUGAT, bertempat tinggal di Kabupaten Ogan Ilr, selgjutnya disebutPENGGUGAT; awwMELAWAN&TERGUGAT, bertempat tinggal di Kabupaten Komering Ilr, selanjutnya disebutTERGUGAT; avPengadilan Agama tersebut; oea yang bersangkutan;Telah membaca rayaTelah penton Qo Penggugat dan Tergugat di persidangan;Telah merely

Putusan Nomor 278/B/PK/PJK/201324Where an item of income is received by a resident of a ContractingState acting in the capacity of agent or nominee it would beinconsistent with the object and purpose of the Convention for theState of source to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident of theother Contracting State.

Ownership is merely formal, if the owner is fettered in regard toboth aspects either in or in fact On the other hand, recourse to the25treaty is justified 1.e. is not improper if he who is entitled under theprivate law is five to wield at least one of the powers referred to.Hence, the beneficial owner is he who free to decide (1) whether ornot the capital or other assets should be used or made available foruse by others or (2) on how the yields therefrom should be used or (3)bot;3 Pengertian yang

dirtainghengancutn denwan mengutinuken pisiu kewrah teher korbin dan berkatei a sclanjuings terdakvwa fH berkiatm kepads korhwn kasi beton my, dan terdikiwn Lomemegangi motor korban tervebut, pelarijitnyahoch eta sg (heeds Buturbutar dan lange menceritakasd Balen pada hari jon o tonga) 12 Agustus 2071. terdukwa dim BEDAGUSTRAN ALS EDI KROSAK BIN ARSHL seria Sidr SUGIVANTO ALSSUGENG BIN SLIARI berkumpul diwarungsimpang unit XVU Desh Tanjeeng Mulya dan tink lawn kernudlan datahg Aparat Kepolisiun menanghap merely

Mig.pidana harus lebih menekankan atau mengutamakan kesejahteraananak dan prinsip untuk menghindari penggunaan sanksi yang sematamata bersifat pidana atau sematamata bersifat menghukum (theavoidance of merely punitive sancions) ;3. Prinsip Proporsionalitas (the principle of proportionality)4. Prinsip yang merupakan alat untuk mengekang penggunaan sanksi yangbersifat menghukum dalam arti membalas sematamata (just dessort) ;5.

exemption in respect of an item of income is granted bythe State of source to a resident of the other Contracting State to avoidin whole or in part the double taxation that would otherwise arise fromthe concurrent taxation of that income by the State of residence.Where an item of income is received by a resident of a ContractingState acting in the capacity of agent or nominee it would beinconsistent with the object and purpose of the Convention for theState of source to grant relief or exemption merely

Ownership is merely formal, if the owner is fettered in regard toboth aspects either in or in fact On the other hand, recourse to thetreaty is justified I.e. is not improper if he who is entitled underthe private law Is five to wield at least one of the powers referred to.Hence, the "beneficial owner" is he who free to decide (1) whether ornot the capital or other assets should be used or made available foruse by others or (2) on how the yields therefrom should be used or (3)both.Pengertian yang

Sukmawaty Achmad sebagai pihak pemegangjaminan sertifikat tersebut, kekeliruan lain yang secara nyata dilakukan olehMajelis Hakim Banding pada Pengadilan Tinggi Makassar adalah sebagaimanatertuang dalam putusan halaman 12 alinea kedua yang mengutip asas hukumdalam "international covenant of civil political rights dalam Pasal 11 menyatakanno one shall be imprisoned merely on the ground of inability to fullfil acontractual obligation, yang artinya tidak seorang pun dapat dipenjarakankarena tidak mampu

Where an item of income isreceived by a resident of a Contracting State actingin the capacity of agent or nominee it would beinconsistent With the object and purpose of theConvention for the State of source to grant relief orexemption merely on account of the status of theimmediate recipient of the income as a resident ofthe other Contracting State.

The substance of theright to receive certain yields has a dual aspect.The first is the right to decide whether or not a yieldshould be realized i.e., whether the capital orassets should be used or made available for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fetteredin regard to both aspects either in or in fact.

It makes plain that theState of source is not obliged to give up taxing rights over interestincome merely because that income was immediately received by aresident of a State with which the State of source had concluded aconvention. The term "beneficial owner" is not used in a narrowtechnical sense, rather, it should be understood in its context and inHalaman 25 dari 35 halaman.

The first is the right to decide whether or not a yield shouldbe realized i.e., whether the capital or assets should be used or madeavailable for use the second is the right to dispose of the yield Ownershipis merely formal, if the owner is fettered in regard to both aspects either inor in fact. On the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is free to wield atleast one of the powers referred to.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee it wouldbe inconsistent with the object and purpose of the Convention for theState of source to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident of theother Contracting State.

Ownership is merely formal, if the owner is fettered inregard to both aspects either in or in fact On the other hand,recourse to the treaty is justified i.e. is not improper if he who Isentitled under the private law is five to wield at least one of thepowers referred to.

Bunyi Pasal 19 Ayat 2 UndangUndang No. 39 Tahun1999 Tentang Hak Asasi Manusia yang Berbunyi Tidak seorangpun atasputusan pengadilan boleh dipidana penjaraatau kurungan berdasarkanatas alasan ketidakmampuan untuk memenuhi suatu kewajiban dalamperjanjian utnag piutang" Bahwa Hukum Positif Indonesia Telah Meratrifikasi Internasional Covenant onCivil and Politikal Rights (ICCPR) Dengan UndangUndang No. 12 Tahun 2005Tentang Pengesahan ICCPR, dimana dalam artikel 11 disebutkan No OneShall Be Imprisoned Merely

BUKANMERUPAKAN SEBUAH KEJAHATAN Sebagaimana Bunyi Pasal 19 Ayat 2 UndangUndang No. 39 Tahun 1999 Tentang Hak Asasi Manusia yang Berbunyi Tidakseorangpun atas putusan pengadilan boleh dipidana penjara atau kurunganberdasarkan atas alasan ketidakmampuan untuk memenuhi suatu kewajibandalam perjanjian utnag piutang Dan Ratrifikasi Internasional Covenant on Civiland Politikal Rights (ICCPR) Dengan UndangUndang No. 12 Tahun 2005 TentangPengesahan ICCPR, dimana dalam artikel 11 disebutkan No One Shall BeImprisoned Merely

dimaksudkan hanya untuk mempermudah referensi saja, untukkeperluan hukum, klasifikasi harus ditentukan berdasarkan uraian yangterdapat dalam pos dan berbagai Catatan Bagian atau Bab yangberkaitan serta berdasarkan catatan ketentuan berikut ini, alasan posatau catatan tersebut tidak menentukan lain";Bahwa berdasarkan Explanatory Fourth Edition (2007) Volume 1 hal105051 dijelaskan:(2) Feathers and parts of feathers (whether or not with trimmed edger)and down, provided they are either unworked,or merely

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.

Ownership is merely formal, ifthe owner is fettered in regard to both aspects either in or in factOn the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five towield at least one of the powers referred to. Hence, the "BeneficialOwner" is he who free to decide (1) whether or not the capital orHalaman 14 dari 32 halaman.

Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the State ofsource had concluded a convention.

The first is the right to decide whether or not a yieldshould he realized .e., whether the capital or assets should he used ormade available for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isJustified i.e. is not improper if he who is entitled under the privatelaw is five to wield at least one of the powers referred to.

Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the Stateof source had concluded a convention.

Ownership is merely formal, if the owner is fettered inregard to both aspects either in or in fact On the other hand, recourseto the treaty is justified i.e. is not improper if he who is entitledunder the private law is five to wield at least one of the powersreferred to.

Commentary on Article 11 Paragraph 9...the State of source is not obliged to give up taxing rights overinterest income merely because that income was immediatelyHalaman 18 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/20158. 2.received by a resident of a State with which the State of sourcehad concluded a convention.

Ownership is merely formal, if the owner is fettered inregard to both aspects either in or in fact On the other hand, recourseto the treaty is justified I.e. is not improper if he who is entitledunder the private law is five to wield at least one of the powersreferred to. Hence, the "Beneficial Owner" is he who free to decide(1) whether or not the capital or other assets should be used or madeavailable for use by others or (2) on how the yields therefrom shouldbe used or (3) both.8.3.