EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

The benefits of this Convention shall not apply to income which may, in accordance with the othof the Convention, be taxed in a Contracting State and which is derived from activities the petwhich do not require substantial presence in that State, including:a) such activities involving banking, shipping, financing, insurance or electronic commerce activitb) activities involving headquarter or coordination centre or similar arrangements providing compadministration, financing or other support; orc)

activities which give rise to passive income, such as dividends, interest and royaltiesbahwa Pasal 4 ayat (3) huruf f UU PPh menyatakan bahwa: "Yang tidak termasuk sebagai Objek Pajak adalah:f. dividen atau bagian laba yang diterima atau diperoleh perseroan terbatas sebagai Wajib Pajak dkoperasi, Badan Usaha Milik Negara, atau Badan Usaha Milk Daerah, dari penyertaan modalusaha yang didirikan dan bedempat kedudukan di Indonesia dengan syarat :1) dividen berasal dari cadangan laba yang ditahan; dan2

Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Belanda sebagaimana yang dimuat dalam Article 10.8 yang menyatakanbahwa :Notwithstanding any other provisions of this Agreement, wherea company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other

timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which

PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if Theyconform to The origin requirements under any one of The following:a) Products which

memenuhi kriteria dimaksud butir 6.1 di atas,diklasifikasi pada Pos 64.01.harusbahwa sesuai dengan struktur pos 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.Waterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which

Dollars ($236,000,000), which will be provided in increments.Subsequent increments will be subject to the availability of funds toUSAID for this purpose and the mutual agreement of the Parties, at thetime of each subsequent increment, to proceed. Section 4 of Annex 2Assistance under the SOAG is free from any taxes in Indonesia.

Bahwa berdasarkan USAID Grant Agreement No. 497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008, orsuch other date as the two Parties may agree to in writing,is the date by which the two Parties estimate that all theactivities necessary to achieve the Objective and Resultswill be completed"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement of the grant for servicesperformed or

In any event sales. commitments with Affiliates shall be mad2 only at pricesbased on or equivalent to arms length: sales and inaccordance with such terms and conditions at which suchagreement would be made if the parties. had not, beenAttiliates, with due allowance for normal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's length sales"dan sesuai dengan persyaratanpersyaratandan kondisikondisi

Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Paragraph 1.7 OECD

In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length sales and in" accordance with such terms and conditions at which suchagreement would be made if the parties. had not, beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak KaryaThe Company shall sell the Preducts in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms otsale which will maximize

the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the raight, on a basis which is of generalapplicability and mendiscriminatery as ta the Company,to prohibit the sale or export of Minerals or Productsif such sale or export would be cantrary to the international ebligations eT the Government or to Kontrak Karya tidak mengatur masalahmaterialitas dan sesuai

by the Farties, the priceef such Products shall be determined on the basis of 4formula price which is"generally employed in the sale otcemparable products among unrelated parties.

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).

Putusan Nomor 1992/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan

"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.

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 beneficialomer if; though the formal owner, it has, as a practical matter,very narrow povers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties."14.2.

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 (/awdevelopment), sehingga pada hakekatnya

andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan Republik Sosialis Vietnam(ASEAN means the Association of Southeast Asian Nations, which

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which

Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events.

Parenth are encouragedto review the agendas, which list home work assignments, testdates, scheduling need such as PE, ensemble and special events.Teachers may request that agendas need to be signed andchecked by parents if the student is consistenly not completinghome work (Junior School, ParenStudent Handbook, tentangAgenda, halaman 8, 2010/2011) Selanjutnya dapat dijelaskan juga bahwa Pembanding V dan VIdalam hal tertentu tidak menggunakan buku agenda karena sayalinat tidak efektif.

Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events. Teachers may request that agendas need to be signedand checked by parents if the student is consistenly not completing homework (Junior School, ParentStudent Handbook, tentang Agenda,halaman 8, 2010/2011);38.Bahwa selanjutnya Judex Facti telah tidak seksama menilai bukti P3,Bukti P8, Bukti P9.

No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3. Freedom to manifest one's religion or beliefs may be subject only tosuch limitations as are prescribed by law and are necessary to protectHalaman 17 dari 31 halaman. Putusan Nomor 50 P/HUM/2014public safety, order, health, or morals or the fundamental rights andfreedoms of others.4.

The States Parties to the present Covenant recognize the right towork, which includes the right of everyone to the opportunity to gainhis living by work which he freely chooses or accepts, and will takeappropriate steps to safeguard this right.2.

., 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) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product. Certainof these products may also contain smal!

Preparations in powder or liquid from usedas infant food or for dietetic purposes andconsisting of milk to which secondary ingredients(e.g., cereal, groats, yeast) have been added ;(2).

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.

Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.

Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila