pendapatan darihakhak perseroan lainnya yang oleh Undangundang perpajakansegera di mana badan yang melaksanakan pembagian itumerupakan penduduk, dalam pemajakannya diperlakukan samadengan pendapatan dari sahamsaham;Bahwa OECD Model Tax Convention on Income and Capital,menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means income fromshares, "joulssance" shares or "jouissance" rights, mining shares,founders* shares or other rights, not being debtclaims, participatingin profits

Putusan Nomor 840/B/PK/PJK/2016laws of the State of which the company making the distribution is aresident;Commentary Art.10 paragraf 28Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, hutalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributions ofprofits.

It is immaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, for example, fromreserves, i.e. profits of previous financial years.

Putusan Nomor 840/B/PK/PJK/2016Commentary Art.10 paragraf 3 (28)Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, butalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributions ofprofits. The reliefs provided in the Article apply so long as the State ofwhich the paying company is a resident taxes such benefits asdividends.

menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesiadan Amerika menyebutkan bahwa :"Business profits

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State onthe business profits of such resident but only on so much of such profits as are attributableto the permanent establishment or are derived from sources within such other ContractingState from sales of goods or merchandise of the same kind as those sold, or from otherbusiness transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan, tagihan

If suchresident carries on business as aforesaid, tax may be imposed by that other ContractingState on the business profits of such resident but only on so much of such profits as areattributable to the permanent establishment or arederived from sources within such other Contracting State from sales of goods orHalaman 15 dari 25 halaman.

theother Contracting State through a permanent establishment situated therein, there shallin each Contracting State be attributed to the permanent establishment the businessprofits which would be attributable to such permanent establishment if such permanentestablishment were an independent entity engaged in the sameor similar activities under the same or similar conditions and dealing whollyindependently with the resident of which it is a permanent establishment;3 In the determination of the business profits

Likewise, no account shall be taken, in thedetermination of the profits of a permanent establishment, for amounts charged(otherwise than towards reimbursement of actual expenses), by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents or other rightsor by way of commission for specific services performed or for management or by wayof interest on moneys lent to the head office

of the enterprise or any ofits other offices;4 No profits shall be attributed to a permanent establishment of a resident of oneof the Contracting States in the other Contracting State merely by reason of thepurchase of goods or merchandise by that permanent establishment, or by the residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of

In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.

Keempat, in casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8 section (3) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment

Likewise,no account shall be taken, in the determination of the profits of apermanent establishment, for amounts charged (otherwise than towardsreimbursement of actual expenses), by the permanent establishment tothe head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents orother rights or by way of commission for specific services performed or formanagement or by way of interest on moneys lent to the head office

Jasajasatertentu atau untuk manajemen, atau dalam bentuk bunga atas uangyang dipinjamkan kepada kantor pusatnya atau kantorkantor lain milikkantor pusatnya,Dengan demikian, reimbursement merupakan penggantian atasbiayabiaya yang benarbenar terjadi di kantor pusat atau cabang lainnyadi luar negeri dan tidak sematamata terbatas atas biaya talangansebagaimana dalildalil yang diajukan oleh Pemohon Banding sekarangPemohon Peninjauan Kembali merujuk pada penafsiran Commentarydalam Report on the Attribution of Profits

, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident;Commentary Art.10 paragraf 28:Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, hutalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributionsof profits

It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 31 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident;Commentary Art.10 paragraf 3 (28):Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, butalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributionsof profits

It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 32 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Putusan Nomor 901/B/PK/PJK/2016The Glossary Of The OECD Transfer Pricing Guidelines (TPG)sebagai berikut:"An adjustment that arises from imposing tax on a secondarytransaction in transfer pricing cases", and a secondary transaction asa constructive transaction that some States assert under theirdomestic transfer pricing legislation after having proposed a primaryadjustment in order to make the actual allocation of profits consistentwith the primary adjustment.Secondary transactions may take the form

Indopalm Service Limitedmasingmasing untuk tahun 2008, 2009 dan tahun 2011, maka berdasarkanbuktibukti COD selama 3 tahun Majelis berkeyakinan bahwa IndopalmServices Limited untuk masa Januari s.d Desember 2009 masih merupakanWajib Pajak luar negeri yang berhak atas ketentuan dalam Tax Treatyantara Pemerintah Indonesia dengan Pemerintah Kerajaan Inggris sesuaidengan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraPemerintah RI dengan Pemerintah Kerajaan Inggris yang menyatakan"The profits

Putusan Nomor 101/B/PK/PJK/2016carries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is directly or indirectlyattributable to that permanent establishment, Dengan demikian ataspembayaran imbalan technical fee dan management fee sebesarRp431.063.680,00 tidak terutang PPh Pasal 26;bahwa berdasarkan pertimbangan di atas, ketentuan yang berlaku, buktibukti yang disampaikan para pihak dan keyakinan hakim, maka Majelistelah melakukan

Pajak luarnegeri yang menjalankan usaha atau melakukan kegiatan melalui suatubentuk usaha tetap di Indonesia dan pemotongan oleh pihak yang wajibmembayar bagi Wajib Pajak luar negeri lainnya.Ketentuan ini mengatur tentang pemotongan atas penghasilan yangbersumber di Indonesia yang diterima atau diperoleh Wajib Pajak luarnegeri selain bentuk usaha tetap.Bahwa ketentuan Pasal 7 ayat (1) Persetujuan Penghindaran PajakBerganda antara Pemerintah RI dengan Pemerintah Kerajaan Inggrismengatur bahwa:The profits

If the enterprisecarries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is directly or indirectlyattributable to that permanent establishment.. Bahwa ketentuan angka 2 dan 3 Surat Edaran Direktur Jenderal PajakNomor SE03/PJ.101/1996 tanggal 29 Maret 1996 tentang PenerapanPersetujuan Penghindaran Pajak Berganda (P3B) menegaskan sebagaiberikut :2.

atasketentuan dalam Tax Treaty antara Pemerintah Indonesia denganPemerintah Kerajaan Inggris sesuai dengan Pasal 7 ayat (1)Perjanjian Penghindaran Pajak Berganda antara Pemerintah Rldengan Pemerintah Kerajaan Inggris yang menyatakan "The profitsof an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein.If the enterprise carries on business as aforesaid, the profits

menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one ofthe Contracting States for the use of, or the fight to use, industrial, commercial or scientificequipment, but not including ships, aircraft or containers the income from which is exemptfrom tax by the other Contracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesiadan Amerika menyebutkan bahwa :"Business profits

If such residentcarries on business as aforesaids,tax may be imposed by that other Contracting State onthe business profits of such resident but only on so much of such profits as are attributableto the permanent establishment or are derived from sources within such other ContractingState from sales of goods or merchandise of the same kind as those sold, or from otherbusiness transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan, tagihan

ayat (4) UndangUndang Nomor 6 Tahun1983 sebagaimana telah beberapa kali diubah terakhir dengan UndangUndang Nomor 16MenimbangMengingatMemutuskanTahun 2009;bahwa Terbanding dalam persidangan tidak memberikan penjelasan lebih lanjut mengenaifakta Pemohon Banding tidak menyerahkan dokumen sebagaimana diminta olehTerbanding dan tidak menunjukkan surat permintaan data sehingga dalil Terbandingtersebut tidak dapat didukung oleh Majelis;bahwa Majelis berpendapat, pembayaran ATI Capex merupakan business profits

penghitungan penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:MenimbangMemperhatikanMengingatMemutuskan"The profits

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."

which would, but for those conditions, have accrued to one ofihe enterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly.

Article 9 provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accrued toone of the enterprises, but, by reason of those conditions, have not so accrued, may beincludedin the profits of that enterprise and taxed accordingly." bahwa Commentary Article 9 OECD Model dan UN Model Article 9

or capital of an enterprise of aContracting State and an enterprise of the other ContractingState and in either case conditions are made or imposedbetween the two enterprises in their commercial or financialrelations which differ from those which would be madebetween independent enterprises, then any profits whichwould, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

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 taxed accordingly.

profits where transactions have beenentered into on other than arms length terms.

10 % from 90 % of that profits, after deducted additional tax andtaxes on other income imposed in the other State.To ratify this provision, it should be considered that under the provisions of theAgreement of the Avoidance of Double Taxation the profits derived by a residentof Netherlands from a permanent establishment in Indonesia entirely exemptedfrom tax in Netherlands.Bahwa dalam P3B Indonesia Belanda selama masa transisi dalam rangkarenegosiasi, P3B yang ditandatangani 5 Maret 1973 tetap berlaku

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income tax Lawand its implementing regulations.

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

Contracting State) in accordance with the laws of the otherContracting State but the rate of tax so imposed shall not exceed10% of the profits of the permanent establishment after payment ofthe income tax on those profits.(8) The provisions of paragraph (7) of this Article shall not affect theprovisions contained in any Production Sharing Contracts andcontracts of work (or any similar contracts) relating to the oil or gassector or other mining sector entered into by a resident of the UnitedKingdom

10 % from 90 % of that profits,after deducted additional tax and taxes on other income imposed in theother State.To ratify this provision, it should be considered that under the provisions ofthe Agreement of the Avoidance of Double Taxation the profits derived bya resident of Netherlands from a permanent establishment in Indonesiaentirely exempted from tax in Netherlands.Terjemahannya dalam Bahasa Indonesia menyatakan:Bilamana suatu perseroan yang bertempat tinggal di salah satu negaramenjalankan

Bahwa pokok perkara dalam permohonan adalah mengenai perbuatanTermohon Peninjauan Kembali tidak membayar kewajibannya secara lunaskepada Pemohon, sedang utang tersebut telah jatuh tempo dan dapatditagih serta Termohon juga memiliki kewajiban kepada Kreditur Lain yaituLangdale Profits Ltd. dan Fortune Overseas Ltd., sehingga beralasanTermohon untuk dinyatakan pailit dengan segala akibat hukumnya;2.

Bahwa tagihan Kreditur Lain in casu Langdale Profits Ltd. dan FortuneOverseas Ltd., terhadap Termohon Peninjauan Kembali telah dialinkankepada PT Rhema Sendang Abadi yang kemudian telah dikonversimenjadi saham PT Rhema Sendang Abadi pada Termohon PeninjauanKembali;6.

Putusan Nomor 839/B/PK/PJK/2016claims, participating in profits, as well as income from othercorporate rights which is subjected to the same taxation treatmentas income from shares by the laws of the State of which thecompany making the distribution is a resident;Commentary Art.10 paragraf 28Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, hut also other benefits in money or money'sworth, such as bonus shares, bonuses,

profits on a liquidationand disguised distributions of profits.

It is immaterialwhether any such benefits are paid out of current profits made bythe company or are derived, for example, from reserves, i.e.profits of previous financial years.

, profits on a liquidationand disguised distributions of profits.

It is immaterialwhether any such benefits are paid out of current profits made bythe company or are derived, for example, from reserves, ..profits of previous financial years.

;Salinan geran kenderaan JRA333;Penyata Akaun Affin Islamic bernombor 205360072405;Perjanjian Sewabeli Kenderaan Nombor Pendaftaran JQR333;Salinan Daftar Perkahwinan Nombor Siri KC050190636;Perakuan Pendaftaran SSM (All Naturalz);Penyata Akaun Public Bank 3591152215;Penyata Prudential Nombor Polisi 35166677;Salinan Perjanjian Jual Beli The Square;Pendaftaran SSM Empower Profits;Perjanjian Sewabeli Bertarikh 2.3.2015;Penyata Akaun Public Bank Berhad 3193795133;Salinan Geran Lot 146777;Perjanjian Jualbeli

Geran 439951 lot 38135;Perjanjian Jualbeli Geran 439771 lot 37945;Salinan Jualbeli Bertarikh 22.01.2016;Buku Public Bank Berhad Bernombor 4693357636;Buku Public Bank Berhad Bernombor 4386902919;Halaman 8 Putusan Nomor 9/PID.SUS/2018/PT.DKI> Buku Public Bank Berhad Bernombor 686361 0827;Buku Simpanan Hong Leong Bank No Akaun : 18150107422;Resit Hong Leong Islamic Bank No Akaun : 36566028612 NoResit : 36568014268;Salinan Ssm Syarikat All Naturalz;V WVPenyata Kewangan Empoewer Profits;Salinan SSM Syarikat

sekitar tahun 2014;.Membeli rumah, kendaraan dan produk investasi lainnya di Malaysia,diantaranya :Geran kenderaan kereta JQR333;.Salinan geran kenderaan JRA333;Penyata Akaun Affin Islamic bernombor 205360072405;Perjanjian Sewabeli Kenderaan Nombor Pendaftaran JQR333;Salinan Daftar Perkahwinan Nombor Siri KC050190636;Perakuan Pendaftaran SSM (All Naturalz);Penyata Akaun Public Bank 3591152215;Penyata Prudential Nombor Polisi 35166677;Salinan Perjanjian Jual Beli The Square;Pendaftaran SSM Empower Profits

Geran 439951 lot 38135;VV VV VV VV VV VV VWHalaman 15 Putusan Nomor 9/PID.SUS/2018/PT.DKIPerjanjian Jualbeli Geran 439771 lot 37945;Salinan Jualbeli Bertarikh 22.01.2016;Buku Public Bank Berhad Bernombor 4693357636;Buku Public Bank Berhad Bernombor 4386902919;Buku Public Bank Berhad Bernombor 6863610827;Buku Simpanan Hong Leong Bank No Akaun : 18150107422Resit Hong Leong Islamic Bank No Akaun : 36566028612 NoResit : 3656801 4268;Salinan Ssm Syarikat All Naturalz;VV VV VV WVPenyata Kewangan Empoewer Profits

Salinan Geran Lot 146777;) Perjanjian Jualbeli Geran 439951 lot 38135;) Perjanjian Jualbeli Geran 439771 lot 37945;16) Salinan Jualbeli Bertarikh 22.01.2016;) Buku Public Bank Berhad Bernombor 4693357636;) Buku Public Bank Berhad Bernombor 4386902919;) Buku Public Bank Berhad Bernombor 686361 0827;) Buku Simpanan Hong Leong Bank No Akaun ; 18150107422;) Resit Hong Leong Islamic Bank No Akaun : 36566028612 NoResit ; 3656801 4268;22) Salinan Ssm Syarikat All Naturalz;23) Penyata Kewangan Empoewer Profits

menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal 8 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesia danAmerika menyebutkan bahwa :"Business profits

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

Keempat, in casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8: section (3) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment

Likewise, no account shall betaken, in the determination of the profits of a permanent establishment,for amounts charged (otherwise than towards reimbursement of actualexpenses), by the permanent establishment to the head office of theenterpnse or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights or by wayof commission for specific services performed or for management or byway of interest on moneys lent to the head office

jasajasatertentu atau untuk manajemen, atau dalam bentuk bunga atas uangyang dipinjamkan kepada kantor pusatnya atau kantorkantor lain milikkantor pusatnya.Dengan demikian, reimbursement merupakan penggantian atasbiayabiaya yang benarbenar terjadi di kantor pusat atau cabang lainnyadi luar negeri dan tidak sematamata terbatas atas biaya talangansebagaimana dalildalil yang diajukan oleh Pemohon Banding sekarangPemohon Peninjauan Kembali merujuk pada penafsiran Commentarydalam Report on the Attribution of Profits

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The CONTRACTOR shall severally pay tothe government the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income Tax Lawand its implementing regulations.

Hal ini dapatdilihat 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

Contracting State) in accordance with the laws of the otherContracting State but the rate of tax so imposed shall not exceed10% of the profits of the permanent establishment after payment ofthe income tax on those profits;(8) The provisions of paragraph (7) of this Article shall not affect theprovisions contained in any Production Sharing Contracts andcontracts of work (or any similar contracts) relating to the oil or gassector or other mining sector entered into by a resident of the UnitedKingdom

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 Business profits, nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount;Terjemahannya dalam Bahasa Indonesia menyatakan:Dalam hubungan dengan pasal 7 Laba Usaha, tidak ada dalam

menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by a resident of one of theContracting States for the use of, or the fight to use, industrial, commercial or scientific equipment,but not including ships, aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"bahwa Pasal 8 ayat (1) Persetujuan Penghindaran Pajak Berganda (P3B) antara Indonesia danAmerika menyebutkan bahwa :"Business profits

If such resident carries on business as aforesaids,tax maybe imposed by that other Contracting State on the business profits of such resident but only on somuch of such profits as are attributable to the permanent establishment or are derived from sourceswithin such other Contracting State from sales of goods or merchandise of the same kind as thosesold, or from other business transactions of the same kinds as those effected, through the permanentestabtishment"bahwa Pemohon Banding mengemukakan,

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

In the determination of the profits of a permanent establishment, thereshall be allowed as deductions expenses which are incurred for thepurposes of the permanent establishment, including a reasonableallocation of executive and general administrative expenses incurred forthe purposes of the enterprise as a whole, whether in the ContractingState in which the permanent establishment is situated or elsewhere.4.

No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.

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.

menyebutkan bahwa :"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the fight to use,industrial, commercial or scientific equipment, but not including ships,aircraft or containers the income from which is exempt from tax by the otherContracting State under Article 9 (Shipping and Air Transport)"Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa :"Business profits

Putusan Nomor 116/B/PK/PJK/2014aforesaids,tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent estabtishment"Bahwa tagihan atas jasa dari Master Card International

Putusan Nomor 116/B/PK/PJK/2014Bahwa Pasal 8 ayat 1 Persetujuan Penghindaran Pajak Berganda (P3B)antara Indonesia dan Amerika menyebutkan bahwa:"Business profits of a resident of one of the Contracting States shall beexempt from tax by the other Contracting State unless such resident carrieson business in that other Contracting State through a permanentestablishment situated therein.

If such resident carries on business asaforesaids, tax may be imposed by that other Contracting State on thebusiness profits of such resident but only on so much of such profits as areattributable to the permanent establishment or are derived from sourceswthin such other Contracting State from sales of goods or merchandise ofthe same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment"Bahwa biaya yang Pemohon Banding catat

penghitungan penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits

If the enterprise carries on or has carriedon business as aforesaid, the profits of the enterprise may be taxed in the other Statebut only so much of them as is attributable to that permanent establishment or arederived within such other State from sales of goods or merchandise of the same kindas those sold or from other business transactions of the same kind as those effected,through the permanent establishment."