or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) ";Buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh Carl P. du Toit dikutip tulisan Klaus Vogel(Klaus Vogel on Double Taxation Conventions, 1997) :"Treaty benefits

OECD Tax Glossary dan IBFD International Tax Glossary :A person who enjoys the real benefits of ownership, even though the titleto the property is in another name. Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the dividends etc.is resident of a third country (OECD Tax Glossary);Halaman 19 dari 35 halaman.

In that case, the distributor would beentitled to compensation appropriate to its agencyactivities alone and would not be entitled to share in anyreturn attributable to the marketing intangible;Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.

For example, a distributor mayhave the ability to obtain benefits from its investments indeveloping the value of a trademark from its turnover andHalaman 29 dari 68 halaman Putusan Nomor 926/B/PK/PJK/20176.39market share where it has a longterm contract of soledistribution rights for the trademarked product. In suchcases, the distributor's share of benefits should bedetermined based on what an independent distributorwould obtain in comparable circumstances.

In that case, the distributor would be entitled tocompensation appropriate to its agency activities alone andwould not be entitled to share in any return attributable tothe marketing intangible;6.38 Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.

For example, a distributor may havethe ability to obtain benefits from itsinvestments indeveloping the value of a trademark from its turnover andmarket share where it has a longterm contract of soledistribution rights for the trademarked product. In suchcases, the distributor's share of benefits should bedetermined based on what an independent distributorwould obtain in comparable circumstances.

Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisan KlausVogel (Klaus Vogel on Double Taxation Conventions, 1997) yangmenyatakan sebagai berikut:Treaty benefits should not be granted with a view to a formal titleto dividends, interest, or royalties, but to the "real" title. In otherwords, the dispute of "form versus substance" should be decided infavour of "substance"...

A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. Oftenimportant in tax treaties, as a resident of a tax treaty partnermay be denied the benefits of certain reduced with holding taxrates if the Beneficial Owner of the dividends etc. is resident ofa third country (OECD Tax Glossary);2.

apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisan KlausVogel (Klaus Vogel on Double Taxation Conventions, 1997) yangmenyatakan sebagai berikut:Treaty benefits

A person who enjoys the real benefits of omership, eventhough the title to the property is in another name. Oftenimportant in tax treaties, as a resident of a tax treaty partnermay be denied the benefits of certain reduced wthholding taxrates if the Beneficial Omer of the dividends etc. is resident ofa third country (OECD Tax Glossary);Halaman 20 dari 37 halaman. Putusan Nomor 646/B/PK/PJK/20149.10.11.2.

Also where the competent authorities of the Contracting Statehave the power to aoolv discretionary provisions, it may beconsidered appropriate to include an additional rule that would givethe competent authority of the source country the discretion to allowthe benefits of the Convention to a resident of the other state even ifthe resident fail to pass anv of the test described above;3.

Also where the competentauthorities of the Contracting State have the power to aoolv discretionaryprovisions, it may be considered appropriate to include an additional rulethat would give the competent authority of the source country thediscretion to allow the benefits of the Convention to a resident of theother state even if the resident fail to pass anv of the test describedabove". Dari uraian OECD Comentary Model Tax Convention tersebutHalaman 16 dari 21 halaman.

Kerja, dimana masa kerja Penggugat di Indonesiatelah berakhir sejak tanggal 5 Juni 2011 maka perubahan status Penggugattersebut menimbulkan hak bagi Penggugat untuk tetap dipekerjakan olehTergugat dan atau pemberian kompensasi atas berakhirnya hubungan kerjaterhitung sejak tanggal 5 Juni 2011 dalam mekanisme penyelesaian PKWTT ;II PELANGGARAN TERHADAP HAKHAK NORMATIF PENGGUGAT ;i GAJI &UPAH LEMBUR ;8 Bahwa gaji pokok Penggugat berdasarkan Appendix to Terms of Employmenttentang Remuneration and Benefits

Kerja lemburdan Upah Kerja Lembur maka berdasarkan perhitungan dan perincianPenggugat, didapatkan jumlah upah lembur yang harus dibayarkan Tergugatkepada Penggugat adalah sebesar Rp 491.706.768,00 (empat ratus sembilanpuluh satu juta tujuh ratus enam ribu tujuh ratus enam puluh delapanRupiah) ;Bahwa sejak tahun 2008 hingga diajukannya gugatan ini, Tergugat tidakpernah membayarkan tunjangan Tenaga Kerja Asing sebagaimanadiperjanjikan didalam Appendix to Terms of Employment tentangRmunration and Benefits

Adalahmerupakan hak imperatif bagi tenaga kerja untuk memperoleh upah (gaji) maupunlembur, sehingga mengabaikan ketentuan tersebut merupakan pelanggaranterhadap ketentuan perundangundangan ;Bahwa gaji pokok Pemohon Kasasi berdasarkan Apendix to Terms of Employmenttentang Remuneration and Benefits adalah sebesar Rp 485.000.000,00 (empat ratusdelapan puluh lima juta Rupiah) dalam tahun, dan berdasarkan penerimaan gajipoko terakhir yang diterima oleh Pemohon Kasasi tiap bulannya dari TermohonKasasi

Putusan Nomor 1204/B/PK/PJK/2015prepared to pay a licence fee of the given amount consideringthe expected benefits from the additional investments and otherexpenditures likely to be incurred.Paragraf 6.15This analysis is important to ensure that an associatedenterprise is not required to pay an amount for the purchase oruse of intangible property that is based on the highest or mostproductive use when the property is of more limited usefulnessto the associated enterprise given its business operations

Putusan Nomor 1204/B/PK/PJK/20156.4.transaksi afiliasi Termohon Peninjauan Kembali (Semula PemohonBanding), baru kemudian ditentukan metode transfer pricing yangdigunakan;Terkait dengan analisa kesebandingan dalam rangka mengujikewajaran royalti, seharusnya dilakukan analisis kesebandingandengan mempertimbangkan special factors dalam mengujikesebandingan royalti sesuai paragraf 6.20 OECD TP Guidelines yangantara lain meliputi Kesebandingan atas expected benefits from theintangible property (possibly

Putusan Nomor 1204/B/PK/PJK/2015atas expected benefits from the intangible property (possiblydetermined through a net present value calculation), anylimitations on the geographic area in which rights may beexercised; export restrictions on goods produced by virtue ofany rights transferred; the exclusive or nonexclusivecharacter of any rights transferred; the capital investment (toconstruct new plants or to buy special machines), the startupexpenses and the development work required in the market;

Given that the licensee will have toundertake investments or otherwise incur expenditures to usethe licence it has to be determined whether an independententerprise would be prepared to pay a licence fee of the givenamount considering the expected benefits from the additionalinvestments and other expenditures likely to be incurred.Paragraf 6.15This analysis is important to ensure that an associatedenterprise is not required to pay an amount for the purchaseor use of intangible property that is based

Also where the competent authorities of the Contracting Statehave the power to aoolv discretionary provisions, it may beconsidered appropriate to include an additional rule that would givethe competent authority of the source country the discretion to allowthe benefits of the Convention to a resident of the other state even ifthe resident fail to pass anv of the test described above;3.

Also where the competentauthorities of the Contracting State have the power to aoolv discretionaryprovisions, it may be considered appropriate to include an additional rulethat would give the competent authority of the source country thediscretion to allow the benefits of the Convention to a resident of theother state even if the resident fail to pass anv of the test describedabove". Dari uraian OECD Comentary Model Tax Convention tersebutHalaman 16 dari 21 halaman.

company cannot normally beregarded as the beneficial owner if; though the formal owner, ithas, as a practical matter, very narrow powers which render it, inrelation to the income concerned, a mere fiduciary or administratoracting on account of the interested parties,15..2Dalam buku berjudul "Beneficial Ownership of Royalties inBilateral Tax Treaties" yang ditulis oleh Carl P. du Toit dikutiptulisan Klaus Vogel (Klaus Vogel on Double Taxation Conventions,1997) yang menyatakan sebagai berikut:"Treaty benefits

A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. Oftenimportant in tax treaties, as a resident of a tax treaty partnermay be denied the benefits of certain reduced withholding taxrates if the beneficial owner of the dividends etc. is resident ofa third country (OECD Tax Glossary);b.

Putusan Nomor 315/B/PK/Pjk/2013Treaty benefits should not be granted wth a viewto a formaltitle to dividends, interest, or royalties, but to the "real" title. Inother words, the dispute of "form versus substance" should bedecided in favour of "substance"... The "substance" of the rightto receive certain yields has a dual aspect. The first is the rightto decide whether or not a yield should he realized i.e.

A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. Oftenimportant in tax treaties, as a resident of a tax treaty partnermay be denied the benefits of certain reduced wthholdingtax rates if the beneficial ower of the dividends etc. isresident of a third country (OECD Tax Glossary);b.

company cannotnormally be regarded as the beneficial owner if; though the formalowner, it has, as a practical matter, very narrow powers which renderit, in relation to the income concerned, a mere fiduciary oradministrator acting on account of the interested parties."15..2 Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisan KlausVogel (Klaus Vogel on Double Taxation Conventions, 1997) yangmenyatakan sebagai berikut:"Treaty benefits

A person who enjoys the real benefits of ownership, even thoughthe title to the property is in another name. Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced withholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b.

Pasal 11 ayat (9) P3BIndonesiaInggeris seperti dikutip pada butir 1 e di atas merupakancontoh "specific antiavoidance rule" dalam P3B yang menetapkan"limitation of tax benefits", sehingga apabila terdapat "the creation orassignment of the debt claim", yang jelas mempunyai tujuan utamauntuk memperoleh manfaat dari ketentuan Pasal 11 P3BIndonesiaInggeris tersebut, sebagaimana diketahui dari penjelasandalam surat Saudara, maka tarif pajak yang diterapkan adalah 20%.e.

Given that thelicensee will have to undertake investments or otherwise incurexpenditures to use the licence it has to be determined whether anindependent enterprise would be prepared to pay a licence fee ofthe given amount considering the expected benefits from theadditional investments and other expenditures likely to be incurred.Paragraf 6.15This analysis is important to ensure that an associated enterpriseis not required to pay an amount for the purchase or use ofintangible property that is based

Putusan Nomor 1207/B/PK/PJK/2015Terkait dengan analisa kesebandingan dalam rangkamenguji kewajaran Royalty, seharusnya dilakukan analisiskesebandingan dengan mempertimbangkan special factorsdalam menguji kesebandingan Royalty sesuai paragraf6.20 OECD TP Guidelines yang antara lain meliputikesebandingan atas expected benefits from the intangibleproperty (possibly determined through a net present valuecalculation), any limitations on the geographic area inwhich rights may be exercised; export restrictions

hasil analisis kKesebandingan dicari transaksipembanding yang sebanding dengan transaksi afiliasiTermohon Peninjauan Kembali (semula PemohonBanding), baru kemudian ditentukan metode TransferPricing yang digunakan;Terkait dengan analisa kesebandingan dalam rangka mengujikewajaran Royalty, seharusnya dilakukan analisiskesebandingan dengan mempertimbangkan special factorsdalam menguji kesebandingan Royalty sesuai paragraf 6.20OECD TP Guidelines yang antara lain meliputi kKesebandinganatas expected benefits

Given that the licensee willhave to undertake investments or otherwise incurexpenditures to use the licence it has to be determinedwhether an independent enterprise would be prepared topay a licence fee of the given amount considering theexpected benefits from the additional investments andother expenditures likely to be incurred;Paragraf 6.15This analysis is important to ensure that an associatedenterprise is not required to pay an amount for thepurchase or use of intangible property that is based

Putusan Nomor277/B/PK/PJK/2013Treaty benefits should not be granted with a view to a formal titleto dividends, interest, or royalties, but to the "real" title. In otherwords, the dispute of "form versus substance" should be decided infavour of "substance"... The "substance" of the right to receivecertain yields has a dual aspect.

A person who enjoys the real benefits of ownership, even thoughthe title to the property is in another name. Often important intax treaties, as a resident of a tax treaty partner may be deniedthe benefits of certain reduced withholding tax rates if thebeneficial owner of the dividends etc. is resident of a thirdcountry (OECD Tax Glossary);b.

dalamCommentary tersebut di atas, disebutkanbahwa conduit company tidak dapat secaranormal menjadi beneficial owner, meskipunmerupakan pemilik penghasilan secara formal,jika dalam prakteknya mempunyai kekuasaanyang sempit atas penghasilan tersebut, hanyasebagai orang yang diberi kepercayaan belaka,atau sebagai pengadministrasi yang bertindakuntuk pihakpihak yang berkepentingan;Pengertian yang tercantum dalam OECD TaxGlossary dan IBFD International Tax Glossary,sebagai berikut:1) A person who enjoys the real benefits

Putusan Nomor 1948/B/PK/PJK/2017may be denied the benefits of certain reducedwithholding tax rates if the bene ficial owner ofthe dividends etc. is resident of a third country(OECD Tax Glossary);2) The term beneficial ownership is often used incontrast to legal ownership, where ownershiprights are split, the latter referring to the moreformal attributes such as registration, etc.

(IBFDInternational Tax Glossary);Doktrin, oleh Klaus Vogel.bahwa dalam buku berjudul Beneficial Ownershipof Royalties in Bilateral Tax Treaties yang ditulisoleh Carl P. du Toit, antara lain dikutip tulisanKlaus Vogel (Klaus Vogel on Double TaxationConventions, 1997) yang menyatakan sebagaiberikut:Treaty benefits should not be granted with a viewto a formaltitle to dividends, interest, or royalties,but to the real title.

apply if more than 50 per cent of such income isused to satisfy claims by such persons (including interest, royalties,development, advertising, initial and travel expenses, and depreciation ofany kind of business assets including those on immaterial goods andprocesses);2 Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh Carl P. du Toit dikutip tulisan Klaus Vogel(Klaus Vogel on Double Taxation Conventions, 1997) yang menyatakansebagai berikut:Treaty benefits

Hence, the "Beneficial Owner" is he who free to decide (1) whetheror not the capital or other assets should be used or made available for use byothers or (2) on how the yields therefrom should be used or (3) both.910113 Pengertian yang tercantum dalam OECD Tax Glossary dan IBFDInternational Tax Glossary,1 A person who enjoys the real benefits of ownership, even though the titleto the property is in another name.

Often important in tax treaties, as aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of the dividendsetc. is resident of a third country (OECD Tax Glossary);2 The term Beneficial Ownership is often used in contrast to legalownership, where ownership rights are split, the latter referring to themore formal attributes such as registration, etc.

Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisan KlausVogel (Klaus Vogel on Double Taxation Conventions, 1997) yangmenyatakan sebagai berikut:"Treaty benefits should not be granted wth a viewto a formal title todividends, interest, or royalties, but to the "real" title. In other words,the dispute of "form versus substance" should be decided in favourof "substance"...

A person who enjoys the real benefits of owmership, even thoughthe title to the property is in another name. Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced wthholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECDTax Glossary);b.

Pasal 11 ayat (9) P3B IndonesiaInggeris seperti dikutip pada butir 1 e di atas merupakan contoh"specific antiavoidance rule" dalam P3B yang menetapkan "limitation oftax benefits", sehingga apabila terdapat "the creation or assignment ofthe debt claim", yang jelas mempunyai tujuan utama untuk memperolehmanfaat dari ketentuan Pasal 11 P3B IndonesiaInggeris tersebut,sebagaimana diketahui dari penjelasan dalam surat Saudara, maka tarifpajak yang diterapkan adalah 20%.e.

apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisan KlausVogel (Klaus Vogel on Double Taxation Conventions, 1997) yangmenyatakan sebagai berikut:Treaty benefits

A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. Oftenimportant in tax treaties, as a resident of a tax treaty partnermay be denied the benefits of certain reduced withholding taxrates if the Beneficial Owner of the dividends etc. is resident of athird country (OECD Tax Glossary);2.

tetapi, apabilapemilik manfaat dari bunga tersebut adalah pendudukNegara lainnya, maka pajak yang dikenakan tidak akanmelebihi 10% (sepuluh persen) dan jumlah bruto bunga;bahwa berdasarkan Persetujuan Indonesia dan Belanda, ada duasyarat agar P3B dapat diterapkan yaitu domisili yang dibuktikandengan Certificate of Domicile (CoD) dan syarat sebagaiBeneficial Owner (BO);The Organisation of Economic Cooperation and Development(OECD) mendefinisikan Beneficial Owner sebagai "A person whoenjoys the real benefits

Often important in tax treaties,as a resident of a tax treaty partner may be denied the benefits ofcertain reduced withholding tax rates if the Beneficial Owner ofthe dividends etc is resident of a third country.OECD dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwameskipun penduduk negara domisili adalah pemilik formalperusahaan, tetapi jika is memiliki kKekuasaan yang sangat sempitatas penghasilan perusahaan, atau hanya sebagai pemegangamanah

Yang dimaksud dengan "Beneficial Owner" adalah pemilik yangsebenarnya dan penghasilan berupa Dividen, Bunga dan atauRoyalti baik Wajib Pajak Perorangan maupun Wajib pajak Badan,yang berhak sepenuhnya untuk menikmati secara langsungmanfaat penghasilanpenghasilan tersebut;bahwa definisi pemilik manfaat yang sebenarnya adalah mereka yangmenerima bunga merupakan perusahaan yang berkedudukan di NegenBelanda;bahwa menurut Vogel, dalam bukunya On Double TaxationConventions, 1977, mengatakan treaty benefits

Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisan KlausVogel (Klaus Vogel on Double Taxation Conventions, 1997) yangmenyatakan sebagai berikut:"Treaty benefits should not be granted with a view to a formal title todividends, interest, or royalties, but to the "real" title. In other words,the dispute of "form versus substance" should be decided in favour of"substance"...

A person who enjoys the real benefits of ownership, even though thetitle to the property is in another name. Often important in taxtreaties, as a resident of a tax treaty partner may be denied thebenefits of certain reduced withholding tax rates if the beneficialowner of the dividends etc. is resident of a third country (OECD TaxGlossary);b.

Pasal 11 ayat (9) P3B IndonesiaInggeris seperti dikutippada butir 1 e di atas merupakan contoh "specific antiavoidance rule"dalam P3B yang menetapkan "/imitation of tax benefits", sehingga apabilaterdapat "the creation or assignment of the debt claim", yang jelasmempunyai tujuan utama untuk memperoleh manfaat dari ketentuanPasal 11 P3B IndonesiaInggeris tersebut, sebagaimana diketahui dariHalaman 30 dari 36 halaman Putusan Nomor 57 B/PK/PJK/2017penjelasan dalam surat Saudara, maka tarif pajak yang

dalamCommentary tersebut di atas, disebutkanbahwa conduit company tidak dapat secaranormal menjadi beneficial owner, meskipunmerupakan pemilik penghasilan secara formal,jika dalam prakteknya mempunyai kekuasaanyang sempit atas penghasilan tersebut, hanyasebagai orang yang diberi kepercayaan belaka,atau sebagai pengadministrasi yang bertindakuntuk pihakpihak yang berkepentingan;Pengertian yang tercantum dalam OECD TaxGlossary dan IBFD International Tax Glossary,sebagai berikut:1) A person who enjoys the real benefits

ofownership, even though the title to the propertyis in another name Often important in taxtreaties, as a resident of a tax treaty partnermay be denied the benefits of certain reducedwithholding tax rates if the bene ficial owner ofthe dividends etc. is resident of a third country(OECD Tax Glossary);2) The term beneficial ownership is often used incontrast to legal ownership, where ownershiprights are split, the latter referring to the moreformal attributes such as registration, etc.

(IBFDInternational Tax Glossary);Doktrin, oleh Klaus Vogel.bahwa dalam buku berjudul Beneficial Ownershipof Royalties in Bilateral Tax Treaties yang ditulisoleh Carl P. du Toit, antara lain dikutip tulisanKlaus Vogel (Klaus Vogel on Double TaxationConventions, 1997) yang menyatakan sebagaiberikut:Treaty benefits should not be granted with a viewto a formaltitle to dividends, interest, or royalties,Halaman 25 dari 45 halaman. Putusan Nomor 1947/B/PK/PJK/2017but to the real title.