Putusan Nomor 174/B/PK/PJK/2015adalah "The term "dividends" as used in this Article means income (romshares, mining shares, founders' shares or other rights (not being debtclaims), participating in profits, as well as income from other corporaterights which is subjected to the same taxation treatment as income fromshares by the laws of the State of which the company making thedistribution is a resident".Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:e Penghasilan atas kepemilikan

saham dari laba (Income from sharesparticipating in profits"); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yangsama dengan pengenaan pajak atas penghasilan dari sahamberdasarkan hukum negara tempat perusahaan yang membayardividen terdaftar sebagai subjek pajak ("income from other corporaterights which is subjected to the same taxation treatment as incomefrom shares by the laws of the State of which the company makingthe distribution is a resident");Oleh karena itu, definisi dividen

Berikut Pemohon Peninjauan Kembalikutipkan ketentuan dalam Tax Treaty, sehubungan dengan pembayarandividen, yang terkait dengan istilan Beneficial Owner (Article 10 (1) dan(2) Tax Treaty);Article 10 (1) Tax Treaty"Dividends paid by a company which is a resident of a Contracting Stateto aresident of the other Contracting State may be taxed in that otherState";Halaman 19 dari 66 halaman.

the Contracting State ofwhich the company paying the dividends is a resident and according tothe laws of that State, but if the recipient is the beneficial owner of thedividends, the tax so charged shall not exceed:(i) 715 percent of the gross amount of the dividends if the companypaying the dividends engages in an industrial undertaking;(ii) 20 percent of the gross amount of the dividends in other cases.This paragraph shall not affect the taxation of the company in respect ofthe profits out of which

It makes plain that theState of source is not obliged to give up taxing right over dividend incomemerely because that income was immediately received by resident of aState with which the State of source had conclude a convention. ... ",Berdasarkan Commentary tersebut, secara jelas diterangkan bahwaistilan "beneficial owner sematamata untuk mengklarifikasi arti kata"dibayar ...... kepada Wajib Pajak ("resident')".

Prinsip ini dapat dianggapsebagai dasar pemikiran untuk prinsip keadilan horizontal 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 menerimaperlakuan pajak 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 diperlakukan berbeda);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.

Without a scheme ofvertical equity, the requirement of horizontal equity at bestbecomes a safeguard against capricious discriminationa 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 horizontal dan vertikal adalahdua sisi 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 18 dari 66 halaman.

So long as the various branchesare part of the same legal entity which has been registered wth theComptroller, no GST is to be charged on those supplies."Terjemahannya:"Karena pengertian biasa dari kata 'memasok' adalah untukmenyediakan atau melayani suatu transaksi yang melibatkan pasokanmenyiratkan bahwa ada dua pihak dalam transaksi tersebut.

No. 136/B/PK/PJK/2007relating to turnover taxes Common system of value added tax:uniform basis of assessment, must be interpreted as meaning that afixed establishment, which is not a legal entity distinct from thecompany of which it forms part, established in another Member Stateand to which the company supplies services, should not be treated as ataxable person by reason of the costs imputed to it in respect of thosesupplies".Terjemahannya :"Pasalpasal 2 (1) dan 9 (1) Petunjuk Dewan Keenam 77/388

Convention on the International Sales ofGoods, the application of which is expressly excluded.(vide Halaman 20 dari Bukti T3A).Teriemahan Tersumpahnva:15.15 Hukum Yang Berlaku. Perjanjian ini akan diaturdanditafsirkan berdasarkan Hukum Negara Bagian Texas, tanpamemberlakukanperaturan tentang pilihan hukum (choiceoflaw) yang mungkinmensyaratkan penerapan Hukum yurisdiksi lainnya.

the parties undertake to submit toarbitration all or any differences which have arisen or which mayarise between them in respect of a defined legal relationship, whethercontractual or not, concerning a subject matter capable of settlementby arbitratio(2) The term agreement in writing shall include an arbitral clause in acontract or an arbitration agreement signed by the parties orcontained in an exchange of letters or telegrams ;(3) 0.Teriemahannva :(1) Masingmasing Negara Peserta Perianiian (in

This Agreement will not be governed by the U.N.Convention on the International Sales of Goods, the application of which isexpressly excluded. (vide Halaman 20 dari Bukti T3A).Teriemahan Tersumpahnva :15.15 Hukum Yang Berlaku. Perianiian ini akan diatur dan ditafsirkanberdasarkan Hukum Negara Bagian Texas, tanpa memberlakukan peraturantentang pilihan hukum(choiceoflaw) yang mungkin mensyaratkanpenerapan Hukum yurisdiksi lainnya.

During the Maintenance Term, Customer will have access toSabre Help Desk twentyfour (24) hours a day, seven (7) days a week forthe Licensed Software and the Hosted Software (hereinafter Software.All calls to the Sabre Help Desk will be coordinated through centralprocessing group at Customer, which group will be responsible for theinitial line of support for the Software.

Sabre may modify, enhance, update, add to,eliminate or replace any personeel or other Sabre resource used to provideServices or any element of its IT systems (and/or change, consolidate, eliminate oradd locations from which it provides Services) from time to time so long as suchaction does not materially impair the Functionality or performance of the Services.(vide Halaman 6 Perjanjian Tanggal 15 Maret 2002; Bukti T3A) TeriemahanTersumpahnva :5.1 Manajemen Sumber Daya.

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder

Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2).

Cheese and curd ;The products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.

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

In any event, however, we do not consider that the Buyers could rely on the statementthat the Vessel was built in 1990 (assuming that it was incorrect, which it was not) sincethey were provided with information showing that the keel was laid in 1975 so that theymust have realised that there was something unusual about the construction of the Vessel.This should have put them on enquiry and in the circumstances, we cannot see how theycan now show that they relied on the statement that the Vessel was

Inany event, however, we do not consider that the Buyers could rely onthe statemen that the Vessel was built in 1990 (assuming that its wasincorrect, which it was not) since they were provided with informationshowingthat the keel was laid in 1975 so that they must haverealised that there was something unsual about the construction ofthe Vessel...

We no longer show the date of build/commisioning from 1977...(4) The Sellers acquired the Vessel in January 2010 at which time there was noissue as to her age, the Sellers understanding her to have been built in 1990.Terjemahan Tersumpah dalam Bahasa Indonesia:Latar Belakang Faktual11.Berdasarkan laporan bukti kontemporer dan saksi, sejauh bahwa mereka hanyamenyangkut pertanyaan dari fakta, faktafakta berikut adalah dasar yang umum atauterbukti menurut pendapat kami: Hal 22 Putusan No. 452/PDT/2019

kutip dari halaman 22 poin41 dan 42 Putusan Arbitrase International Final Marina Bay tertanggal 7 January 2016(Bukti T1), halaman 22 poin 41 dan 42;Bahasa Inggris:on. rest The Sellers are of course entitled to the accured interest in relation tothe 10 % deposit of US$ 130,000 as well as interst on their damageswhich we have awarded ro run from 30 November 2013 (by whichtime the Vessel was delivered under the scrap sale) at the rate of4.5% per annum and pro rata, compounded at threemonthly rests,which

Buyers DefaultShould the Purchase Price not be paid in accordance with Clause 3Hal 30 Putusan No. 452/PDT/2019/PT.DKIthe Sellers have the right to cancel the Agreement in which case thedeposit together with interest earned shall be released to the Sellers.If the deposit does not cover their loss, the Sellers shall be entitled toclaim further compensation for their losses and for all expensesincurred together with interest;Terjemahan Tersumpah dalam Bahasa Indonesia13.

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

Thusheading 19.01 includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added;(2) Milk preparations obtained by replacing one ormore constituents of milk (e.g., butyric fats)by another substances";Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwasuatu produk dapat diklasifikasikan HS1901.10.29.00, apabila

years of field experiencemakes them economical,easy to install and simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the w ater emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated w ater.The Demineralizers are available in PEP vessels which arecorrosion resistant with

is based on many years of field experiencemakes them economical,easy to install and simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the w ater emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated w ater.The Demineralizers are available in PEP vessels which are as

availablein PEP vassels which arecorrosion resistant with multi portvalvesMax flow rate (m2 /h) : 0,36 NAMA SPESIFIKASI DI KONTRAK HASILKOMPONEN PEMERIKSAANSistemPeralatan initidak berfungsisesuaitujuannya, airyang dihasilkanseharusnyamemiliki kualitasyang lebih baikdari air bakuyang diproses.Pemeriksaanmenunujkkanbahwa dayahantar listrik(DHL) dari airyang dihasilkantidak lebih kecildari DHL airbaku.

simple to operateThese generally containing the Cation and Anion exchangeThe Cation exchanger converts all ionized solids in the influentwater to their equivalent acids,Which are absorbed by the anion exchanger when water passesthrough it, the w ater emerging is deionisedor demineralised with only traces of dissolved solids present in thetreated w ater.The Demineralizers are available in PEP vessels which arecorrosion resistant with Mu ti port Valves.Sub Total Il 3.066.384.400il Cc Pengadaan Bahan

it, the or demineralisedwith only traces of dissolved solidpresent in the treated wateremerging is deionised = or menunujkkandemineralised with only traces of bahwa dayadissolved solid present in the hantar listriktreated water (DHL) dari airThe demineralizers are available yang dihasilkan in PEP vassels which are tidak lebih kecilcorrosion resistant with multi port dari DHL airvalves baku.Max flow rate (m2 /h) : 0,36IV.

is subjected to the same taxationtreatment as income from shares by the laws of the State of which the companymaking the distribution is a resident.Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:35.e Penghasilan atas kepemilikan saham dari laba (income from sharesparticipating in profits); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yang sama denganpengenaan pajak atas penghasilan dari saham berdasarkan hukum negara tempatperusahaan yang membayar dividen

terdaftar sebagai subjek pajak (incomefrom other corporate rights which is subjected to the same taxation treatment asincome from shares by the laws of the State of which the company making thedistribution is a resident).Oleh karena itu, definisi dividen menurut Pasal 10 (3) Tax Treaty mencakup setiapjenis penghasilan yang perlakuan Pajak Penghasilannya sama dengan penghasilankarena kepemilikan saham dari laba (dividen).

Berikut Pemohon Peninjauan Kembali kutipkan ketentuan dalam TaxTreaty, sehubungan dengan pembayaran dividen, yang terkait dengan istilahBeneficial Owner (Article 10 (1) dan (2) Tax Treaty).Article 10 (1) Tax TreatyDividends paid by a company which is a resident of a Contracting State to aresident of the other Contracting State may be taxed in that other State.Article 10 (1) Tax TreatyHowever, such dividends may also be taxed in the Contracting State of which thecompany paying the dividends is a resident

and according to the laws of that State,but if the recipient is the beneficial owner of the dividends, the tax so charged shallnot exceed:i 15 percent of the gross amount of the dividends if the company paying thedividends engages in an industrial undertaking ;ii 20 percent of the gross amount of the dividends in other cases.This paragraph shall not affect the taxation of the company in respect of the profitsout of which the dividends are paid.Bahwa berdasarkan ketentuan ini, dividen yang dibayar

Itmakes plain that the State of source is not obliged to give up taxing right overdividend income merely because that income was immediately received by resident ofa State with which the State of source had conclude a convention. ....Berdasarkan Commentary tersebut, secara jelas diterangkan bahwa istilah beneficialowner sematamata untuk mengklarifikasi arti kata dibayar ... kepada Wajib Pajak(resident).

tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu. 6401.10.00.00Alas kakidilengkapi logampelindung jari Alas kaki lainnya: 6401.92.00.00Menutupi matakaki tetapi tidakWaterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which

sesuai identifikasi adalah alaskaki tahan air dengan sol luar (outer sole) dan bagian atas (upper)dari plastik, dibuat dengan cara pencetakan melalui penyuntikan(Injection Moulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk,atau proses semacam itu;Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which

Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19 00 Other6401.10.20

Putusan Nomor 1122/B/PK/PJK/2017solution polymerization of olefinically unsaturated monomersand controls extensive unpatented technical information andknow how for the manufacture, testing and application of saidProducts;Licensor proposes to continue its extensive research anddevelopment work in the said field;Licensess is desirous of using inventions, technical informationand know how of the said kind which are at present available toLicensor;Licensee is also desirous of using future patented andunpatented

results of Licensors research and developmentwork;Licensor is willing to accede to such desires on the part ofLicensee, to the extent which is deemed necessary and which isto be examined from case to case, by transmitting technicalinformation and know how;As consideration for the services rendered by Licensor pursuantto article Il, License shall pay to Licensor a running royalty ofthree percent (3%) of net sales value (as defined hereinafter) ofthe agreement products manufactured and used or sold

sum of US$642,879.37 to the Claimantin respect of its legal and other costs;We order the Respondent to pay the Claimant the sum of US$585,000 beingthe costs of the arbitration including the Tribunals fees and expenses andthe ICC administrative expenses;The Tribunal authorises and grants power of attorney to each of the partiesand to any Indonesian counsel appointed by either party to apply for andundertake registration of the award with the District Court of Central Jakarta,or any other court in which

sum of US$642,879.37 to theClaimant in respect of its legal and other costs;We order the Respondent to pay the Claimant the sum of US$585,000being the costs of the arbitration including the Tribunals fees andexpenses and the ICC administrative expenses;The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either party to applyfor and undertake registration of the award with the District Court ofCentral Jakarta, or any other court in which

Hal inisebagaimana dinyatakan dalam Shareholder Agreement tanggal 9 Juni 2006(bukti P2), sebagai berikut:The company (baca: Mobile 8) intends to conduct Initial Public Offering (asdefined below) which will be conducted prior to Bimantara Limited Offering(as defined below), that will affect the changes of the status of the Companyto become a public company;Yang terjemahannya adalah sebagai berikut:Perseroan (baca: Mobile 8) bermaksud untuk melakukan Penawaran UmumPerdana (sebagaimana yang didefinisikan

Keempat, in casuBranch Profit Tax, memiliki keterkaitan hubungan hukum (innerlijkesamenhang) antara Kontrak Bagi Hasil (Production Sharing Contract)dengan P3B Indonesia Inggris sebagaimana yang dimuat dalam Article10.7 yang menyatakan bahwa : Notwithstanding any other provisions ofthis Agreement, where a company which is a resident of one of the twoStates has a permanent establishment in the other State, the profits ofthe permanent establishment may be subjected to an additional tax inthat other

Increasing objectivity and ensuring transparency ofthe process may also depend on the extent to which the person reviewingthe process (whether taxpayer or tax administration) has access toinformation regarding the process followed and to the same sources ofdata":Bahwa sebagaimana dijelaskan didalam OECD Guidelines onTransfer Pricing butir 3.36 dan 3.46 tersebut diatas, Terbanding tidakdiperkenankan menggunakan data internal yang dimilikinya kecuali datatersebut dapat diberikan juga kepada Pemohon

The rationale for this filter is that unlistedcompanies could possibly be private companies which are 46,482subsidiaries of publicly listed companies. This wouldpotentially impair the independent status of the companyand hence the arm's length nature of its transactions. * Active/inactive The operational status of the companies AB 308is filtered. Only companies listed as having "active" Halaman 15 dari 63 halaman. Putusan Nomor1795/B/PK/PJK/2016 operating status are selected.

Theselocations are considered as having broadly similar marketconditions to the market which CIPT operates in.17,585 Consolidation code Only companies that reportedannual consolidated group financial statements areselected.

In this process, the functionalprofiles of the companies are analysed in order to selectthe companies which have the closest similarities to thefunctional profiles of CIPT. 11 Halaman 16 dari 63 halaman. Putusan Nomor1795/B/PK/PJK/2016Pencarian pada database OSIRIS untuk produsen peralatan beratmenghasilkan sebelas perusahaan pembanding.

Ensuring transparency of the processmay depend on the extent to which the criteria used to select potentialcomparables are able to be disclosed and the reasons for excluding someof the potential comparables are able to be explained Increasingobjectivity and ensuring transparency of the process may also depend onthe extent to which the person reviewing the process (whether taxpayeror tax administration) has access to information regarding the processfollowed and to the same sources of data;Bahwa hal

EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which

Articles collected there which can no longer perform their original purposeare capable of being restored or repaired and are fit only for disposal or recoof part; of raw materials, or for recycling purposes; andj..

Preferential tariff treatment shall be applied to goods satisfying the requirements of thisChapter and which are consigned directly between the territories of the exporting MemberState and the importing Member State.2.

Preferential tariff treatment shall be applied to goods satisfying therequirements of thirs Chapter and which are consigned directly betweenthe territories of the exporting Member State and the importing MemberState.2.

Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.

Hal ini merupakan bukti bahwa barang impor saat transit diSingapura tidak pernah diolah atau dikonsumsi dan hanya dilakukan kegiatan bongkarmuat,Berdasarkan penjelasan Shimano Malaysia dalam Lampiran 3: Flow of Process Startfrom the Goods Ready at Shimano Malaysia until the Goods Ready Ship to Surabaya,Indonesia at Singapore Port:e Port (Tanjong Pelepas) near to Shimano Malaysia the vessel is limited,e Sinagpore Port is international free port which having very active vessel schedule toworldwide

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf4 disebutkan :24.

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