However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

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.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as the BeneficialOwner if; though the formal owner, it has, as a practical matter,very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties.c.

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya

However, such royalties may also be taxed in the ContractingState in which they arise, and according to the laws of thatState, but if the recipient is the beneficial omer of the royaltiesthe tax so charged shall not exceed 15 percent of the grossHalaman 13 dari 26 halaman. Putusan Nomor 96/B/PK/PJK/2012amount of the royalties. The competent authorities of theContracting States shall by mutual agreement settle the mode ofapplication of this limitation;4.

Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged 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 those royalties,in subparagraphs 3(d) and (f) 10%;3.

The term royalties in this Article means payments, whetherperiodical or not, and however described or computed, to theextent to which they are made as consideration for:(6b) the use, or the right to use, any industrial, commercial orscientific equipment; or(c) the supply of scientific, technical, industrial or commercialknoweage or information; or(d) the supply of any assistance that is ancillary and subsidiaryto, and is Vurnished as a means of enabling the initialHalaman 14 dari 26 halaman.

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 on business in the other Contracting State in which the royaltiesarise, through a permanent establishment situated therein, or performs inthat other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paidis effectively connected wth such permanent establishment

The provisions of paragraph 2 shall not apply if the person beneficiallyentitled to the royalties, being a resident of one of the Contracting States,carries on business in the other Contracting State, in which the royaltiesarise, through a permanent establishment situated in that other State, orperforms in that other State independent personal services from a fixedbase situated in that other State, and the property or right in respect ofwhich the royalties are paid is effectively connected with that

REPRESENTATION AND WARRANTIESThe Borrower has represents and warrants to Lender that:(b)(d)The Borrower (i) is not in violation of its Articles ofAssociation, (ii) is not in default in any materialrespect which such would affect the performance bythe Borrower of its obligations under this Agreement,and no event has occurred which, with notice orlapse of time or both, would constitute such a defaultin the due performance or observance of any term,covenant or condition contained in any otheragreement

, contract or instrument to which it is aparty or by which it is bound or to which any of itsproperty or assets is subject, (iii) has not violated inany material respect any law, ordinance,governmental rule, regulation or court decree towhich it or its property may be subject, and (iv) hasnot failed to obtain and maintain in full force andeffect any material license, permit, certificate or otherapproval or authorization necessary to the conduct ofits business.The execution, delivery and performance

of thisAgreement by the Borrower will not conflict with orresult in a breach or violation of any of the terms orprovisions of, or constitute a default under anyagreement, contract or instrument to which theBorrower is a party or by which the Borrower isbound or to which any of the property or assets of theBorrower is subject, nor will such actions result inHal. 48 dari 74 hal.

Mengutip Abstrakdari paten tersebut: Purpose: a heat insulator manufacturing system and methodare provided to obtain highly reflection or low radiation which is a inherentcharacteristic of aluminum sheet and improve thermal isolation.

Constitution: Aheat insulator manufacturing system (100) comprises the feeder (102) forsupplying the crosslinking polyethylene foam sheet of roll type, the frame (105)having the winder (104) for reeling the heat reflective thermal material (103), thecutting portion (110) for forming a plurality of cut groves on the cxrosslinkingpolyethy6lene foam sheet, the expansion portion (130) in which the cut groove istranbsformed into the throughhole, the cooling portion (150) for keeping thethroughhole and

mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :64.016401.10.00.006401.92.00.00Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, ttbagian atasnya tidak dijpasang pada uppers of which

Putusan Nomor 1059/C/PK/PJK/2015(a) that there are no restrictions as to the disposition or use of the goods by thebuyer other than restriction which:(i) are imposed or required by law or by the public authorithies in thecountry of importation;(ii) limit the geographical area in which the goods may be resokd; or(iii) do not substantially affect the value of the goods."

As it appears in the Interpretative Notes to Article 8.1 (c),the term right to reproduce would seem to refer not only tothe physical reproduction of the imported goods (e.g., asample article is imported and a mould is produced by theimporter which is used to manufacture exact copies of theoriginal imported article) but also to the right to reproducean invention, creation, thought or idea incorporated in theimported goods.

Given the unique situation with regard to data orinstructions (software) recorded on carrier media for dataprocessing equipment, and that some Parties have soughta different approach, it would also be consistent with theAgreement for those Parties which wish to do so to adoptthe following practice:In determining the Customs value of imported carrier mediabearing data or instructions, only the cost or value of thecarrier medium itself shall be taken into account.

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which

Untuk lebih jelasnya kami kutip isidari General Average Bond Termohon Kasasi sebagai berikut:"In consideration of the delivery to us or to our order, on payment of thefreight due, of the goods noted above, we agree to pay the properproportion of any salvage and/or general average and/or generalaverage and//or special charges which may hereafter be ascertained tobe due from the goods or the shippers or owners thereof under anadjustment prepared in accordance with the provisions of the contract ofaffreightment

governing the carriage of the goods (or, failing any suchprovision, in accordance with the law and practice of the place wherethe common maritime adventure ended) and which is legally due inrespect of the goods by the shippers or owners thereof."

Tpgberkaitan juga dengan VILLA HOUSE RULES VERSION 1.1.2016 yangmenjadi Objek perkara a quo;Pasal 1.1 PERJANJIAN INDUK Terjemahannya (kutipan):(kutipan):Resort means the resort Resor diartikan sebagai resorsituated in LagoiBintan known yang terdapat di LagoiBintanas Bintan Lagoon Resort which yang dikenal sebagai Bintanis owned,operated and Lagoon Resort yang dimiliki,managed by the First Party. dioperasikan , serta dikelolaoleh Pihak Pertama.Dari dan oleh karenanya adalah tepat sasaran dan cukup

Kutipan Pasal Terjemahannya dalamTata Tertib Vila Bahasa Indonesia Management Company, in which such kepada pihak ketiga denganconsent shall not be unreasonably persetujuan tertulis terlebihwithheld or delayed. dahulu = dari PerusahaanPengelola in casu, Tergugatl,persetujuan mana tidak akanditahan secara tidak wajar.

Tpg Kutipan Pasal Terjemahannya dalamPerjanjian Pengelolaan Vila Bahasa IndonesiaArticle 8.1: Pasal 8.1:Villa Membership shall be defined as Keanggotaan Vila harusthe Resort membership accorded to the diartikan sebagaiVilla and which may not be separated keanggotaan Resorfrom the Villa.

Further, where such functionor party is intended to be held on anypart of BLR outside such Resident'sVilla, the theprior approval ofManagement Company must beobtained for such use, which approvalshall not be unreasonably withheld ordelayed. For the purpose of this Articlea function or party shall be deemed tobe any gathering of 8(eight) or morepersons.

Kutipan Pasal Terjemahannya dalam Perjanjian Sewa Vila Bahasa Indonesiaditentukan.Article 13.2: Pasal 13.2:On termination of this Agreement by Pada pengakhiranthe First Party under Section 13.1, all Perjanjian ini oleh Pihakpayment which have been paid by the Pertama berdasarkan PasalSecond Party to the First Party shall 13.1, seluruh pembayaranbecome the property of the First Party yang telah dibayarkan olehand the First Party shall not be obliged Pihak Kedua kepada Pihakto refund any or all of

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the gross amountof the interest.3.

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 immediatelyreceivedby a resident of a State wth which the State of source had concludeda convention.

Forthese reasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded as theBeneficial Owner if; though the formal owner, it has, as a practicalmatter, very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account of theinterested parties.Halaman 18 dari 36 halaman Putusan Nomor 219/B/PK/PJK/20148. 2.8.3.c.

It isclear that the principle had wide acceptance in Europe by the end of the nineteenthcentury ;From the nullum crimen maxim jurists have deduced the priciple of prohibition ofretrospective penal laws, Aw early as 1651, Hobbes wrote :No law, made after a fact done, can make it a crime ...For before the law, there isno transgression of the law ;This principle was stated in 1789 in Article 1, section 9 (3) of the AmericaConstitution which prohibited ex post facto laws, Article 7 of the EuropeanConvention

Article 7 includes the important proviso thait....shall not prejudice the trial and punishment of any person for any act oromission ;Which, at the time when it was comited, was criminal accoding to the generalprinciples of law recognised by civilized nations ;Article 15 of International Covenant on Civil and Political Rights states, interalia ;No one shall be held guilty of any criminal offence on occount of any act oromission which did not constitute a criminal affence, under national orinternational

Bahwa pada Perjanjian Kerjasama tertanggal 19 Januari 2011 tersebutdengan jelas terdapat Klausula Arbitrase ;Bahwa pada butir 15 dari Perjanjian Kerjasama tertanggal 19 Januari2011 aquo dengan tegas disebutkan sebagai berikut : Any disputearising out of or relating to this agreement, which has not beenresolved by negotiations within thirty (30) days from receipt by aparty of a notice of dispute from the other party, shall be settledexclusivey by arbitration before a panel of three (3) arbitrators

The venue of any arbitrationbrougt pursuant to this Agreement shall be in Batam, and thelanguage, in which the arbitration shall be conducted, including allwritings relating there to, shall be in Indonesia and Chinese.Yang terjemahan resminya sebagai berikut :Apabila musyawarah tidak berhasil, maka suatu panel arbitrase yangterdiri dari 3 orang yang sesuai dengan peraturan arbitrase KamarDagang Internasional harus dibentuk dalam 30 hari sejak tanggaldimana salah satu pihak menyampaikan pemberitahuan

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of Plastics, thebagian atasnya tidak dipasang pada uppers of which

Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horisontal dankeadilan vertical);Bahwa terkait dengan Keadilan Horizontal (Horizontal Equity)pada halaman 221 disebutkan:A variant of principle of individual equity which holds thatsimilarly situated taxpayers should receive similar taxtreatment",(varian dari prinsip keadilan individual yaitu bahwa wajib pajakyang berada pada situasi yang sama harus menerima perlakuanpajak yang sama);Bahwa sedang untuk Keadilan Vertikal (Vertical

Equity) padahalaman 472 menyebutkan:A variant of individual equity, which holds that differentlysituated taxpayers should be treated differently;(varian dari keadilan individual yaitu bahwa wajib pajak yangberada pada situasi yang berbeda harus diperlakukanberbeda);Bahwa Musgrave dalam Horizontal Equity, Once More(Richard A.

This principle of equality, or horizontal equity, isfundamental to ihe abilitytopay approach, which requires equaltaxation of people with equal ability and unequal taxation ofpeople with unequal ability. Beyond this, the principle of equalityis accepted by many who do not lay much siore in the abilitytopay approach. Indeed, has been suggested that the rule ofhorizontal equity is valid, even though little can be said aboutHalaman 16 dari 68 halaman.

Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discrimination a safeguard which might be provided equally well by arequirement that taxes be distributed at random. To mean morethan this, the principle of horizonthal equity must be seenagainst the backdrop of an explicit view of vertical equity,(Persyaratan adanya keadilan horisontal dan vertikal adalah duasisi yang berbeda dari koin yang sama.

are imposed initially on theindividual or household that is meant to bear the burden;Indirect taxes are taxes which are imposed at some other pointin the system but are meant to be shifted to whomever issupposed to be the final bearer of the burden;Halaman 19 dari 68 halaman.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner ofHalaman 16 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/2015the interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Putusan Nomor 306/B/PK/PJK/20158. 2.received by a resident of a State with which the State of sourcehad concluded a convention. The term "Beneficial Owner " is notused in a narrow technical sense, rather, it should be understoodin its context and in light of the object and purposes of theConvention, including avoiding double taxation and the preventionof fiscal evasion and avoidance ;.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double Taxation Conventionsand the Use of Conduit Companies" concludes that a conduitcompany cannot normally be regarded as the Beneficial Owner if;though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, amere fiduciary or administrator acting on account of the interestedparties..

Putusan Nomor 306/B/PK/PJK/2015SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment),

data pembanding / transaksi PT Z ke PT A/Halaman 18 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015franko pabrik) ditambahkan dengan nilai beda kondisiRp.100.000,00 yaitu biaya pengangkutan dan asuransi) samadengan Rp.2.100.000,00.Referensi lain mengenai definisi wajar (arms length principle) dapatditemukan pada OECD Transfer Pricing Guidelines, pada Paragraf 1.6yang berbunyi :where conditions are made or imposed between the two (associated)enterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have no so accrued,may be included in the profits of that enterprise and taxed accordinglyJika suatu kondisi yang terjadi antara pihak yang terafiliasi berbedadengan kondisi yang terjadi antara pihakpinak yang independen,kemudian suatu laba yang seharusnya dilaporkan di salah satuperusahaan tertentu

Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, hal. 830).Halaman 31 dari 37 halaman Putusan Nomor 214/B/PK/PJK/2015Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang dijadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatunkan merupakan kasus yangberhubungan dengan

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

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.

Forthese reasons, the report from the Committee on Fiscal Affairsentitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the Beneficial Owner if; though the formal owner, it has,as a practical matter, very narrow powers which render it, in relationto the income concerned, a mere fiduciary or administrator acting onaccount of the interested parties.c.

Yahya Harahap SH,Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktian danPutusan 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 yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya

sama yaitu 100.000 Yen per bulan;e Sebagai bukti pendukung, Pemohon Banding lampirkan contoh DebitNote yang diterbitkan oleh Kantor Pusat Pemohon Banding di Jepangkepada Pemohon Banding cabang Singapura dan Malaysia yang jugaterdapat komponen basic charge sebesar 100.000 Yen;e Lebih lanjut, Pasal 7 Ayat (3) Perjanjian Penghindaran PajakBerganda (P3B) antara Indonesia dan Jepang mengatur bahwa:"In determining the profits of a permanent establishment, there shallbe allowed as deductions expenses which

are incurred for thepurposes of the permanent establishment, including executive andgeneral administrative expenses so incurred, whether in theContracting State in which the permanent establishment is situated orHalaman 5 dari 38 halaman.

e Metode alokasi ini telah dirinci serta diverifikasi kebenarannya olehKantor Akuntan Publik Deloitte Touche Tohmatsu (KAP Deloitte), Jepang.Atas verifikasi tersebut KAP Deloitte mengeluarkan sertifikasi atas alokasibiaya Kantor Pusat Pemohon Banding di Jepang kepada PemohonBanding di Indonesia;e Lebih lanjut, Pasal 7 Ayat 3 P3B antara Indonesia dan Jepangmengatur bahwa:"In determining the profits of a permanent establishment, there shallbe allowed as deductions expenses which are incurred for thepurposes

of the permanent establishment, including executive andgeneral administrative expenses so incurred, whether in theContracting State in which the permanent establishment is situated orelsewhere",dengan terjemahan sebagai berikut:"Dalam menentukan besarnya laba suatu bentuk usaha tetap, dapatdikurangkan biayabiaya yang dikeluarkan untuk kepentingan bentukusaha tetap itu, termasuk biayabiaya pimpinan dan biayabiayaadministrasi umum, baik yang dikeluarkan di Negara dimana BUT ituberada ataupun di tempat

itu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solesbagian atas dari karet atau dari plastik, and uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada uppers of which