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 immediatelyHalaman 18 dari 37 halaman. Putusan Nomor 306/B/PK/PJK/20158. 2.received by a resident of a State with which the State of sourcehad concluded a convention.

Ownership is merely formal, if the owner is fettered inregard to both aspects either in or in fact On the other hand, recourseto the treaty is justified I.e. is not improper if he who is entitledunder the private law is five to wield at least one of the powersreferred to. Hence, the "Beneficial Owner" is he who free to decide(1) whether or not the capital or other assets should be used or madeavailable for use by others or (2) on how the yields therefrom shouldbe used or (3) both.8.3.

Where an item of income isreceived by a resident of a Contracting State actingin the capacity of agent or nominee it would beinconsistent With the object and purpose of theConvention for the State of source to grant relief orexemption merely on account of the status of theimmediate recipient of the income as a resident ofthe other Contracting State.

The substance of theright to receive certain yields has a dual aspect.The first is the right to decide whether or not a yieldshould be realized i.e., whether the capital orassets should be used or made available for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fetteredin regard to both aspects either in or in fact.

Beliau memberikan catatan bahwa fokus utama dalam sistem hukumyang menangani pelanggar anakanak khususnya dalam peradilanpidana harus lebih menekankan atau mengutamakan kesejahteraananak dan prinsip untuk menghindari penggunaan sanksi yang sematamata bersifat pidana atau sematamata bersifat menghukum (theavoidance of merely punitive sancions) ;3. Prinsip Proporsionalitas (the principle of proportionality)4.

Where an item of income is received by a resident of aContracting State acting in the capacity of agent or nominee it wouldbe inconsistent wth the object and purpose of the Convention for theState of source to grant relief or exemption merely on account of thestatus of the immediate recipient of the income as a resident of theother Contracting State.

Ownership is merely formal, if the owner isfettered in regard to both aspects either in or in fact On the otherhand, recourse to the treaty is justified I.e. is not improper if hewho is entitled under the private law is five to weld at least one ofthe powers referred to. Hence, the "beneficial omer" is he who freeto decide (1) whether or not the capital or other assets should beused or made available for use by others or (2) on how the yieldstherefrom should be used or (3) both."

Untukmenghindari keraguraguan, jika Bagian 3 Lampiran tidaklengkap, tanggung jawab dari Penjamin berdasarkan Jaminan iniadalah tidak terbatas;Lebih lanjut, dalam Pasal 3 Perjanjian Jaminan dan Penggantirugian dinyatakan:Primary Liability of the Guarantor.Without prejudice to any other provision of this Guarantee, theGuarantor agrees that it shall also be liable under this Guaranteein respect of the Liabilities as a primary debtor and not merely as aguarantor or surety and if it had indemnified the

Commentary on Article 11 Paragraph 9:..the State of source is not obliged to give up taxing rights overinterest income merely because that income wesimmediatelyreceived by a resident of a State wth which the State ofsource had concluded a convention.

Omership is merely formal, if the owner is fettered in regard toboth aspects either in or in fact On the other hand, recourse to thetreaty is justified i.e. is not improper if he who is entitled underthe private law is five to weld at least one of the powers referred to.Hence, the "Beneficial Owner" is he who free to decide (1) wether ornot the capital or other assets should be used or made available foruse by others or (2) on howthe yields therefrom should be used or (3)both.,8.3.

Memajukan kesejahteraan anak (the promote or the well being of the juvineli) ;Bellau memberikan catatan bahwa fokus utama dalam sistem hukum yang menanganipelanggar anakanak khususnya dalam peradilan pidana harus lebih menekankan ataumengutamakan kesejahteraan anak dan prinsip untuk menghindari penggunaan sarksiyang sematamata bersifat pidana atau sematamata bersifat menghukum (theavoidance of merely punitive sancions) ;2.

Memajukan kesejahteraan anak (the promote or thewell being of the juvinelli) ;Beliau memberikan catatan bahwa fokus utama dalam sistem hukum yangmenangani pelanggar anakanak khususnya dalam peradilan pidana haruslebin menekankan atau mengutamakan kesejahteraan anak dan prinsip untukmenghindari penggunaan sanksi yang sematamata bersifat pidana atausematamata bersifat menghukum (the avoidance of merely punitive sancions) ;2.

Perjanjian Penghindaran Pengenaan Pajak Berganda antara PemerintahRepublik Indonesia dan Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch

Where an item of income isreceived by a resident of a Contracting State actingin the capacity of agent or nominee it would beinconsistent With the object and purpose of theConvention for the State of source to grant relief orexemption merely on account of the status of theimmediate recipient of the income as a resident ofthe other Contracting State.

The substance of theright to receive certain yields has a dual aspect.The first is the right to decide whether or not a yieldshould be realized i.e., whether the capital orassets should be used or made available for use the second is the right to dispose of the yield.Ownership is merely formal, if the owner is fetteredin regard to both aspects either in or in fact.

Commentary on Article 11 Paragraph 9...the State of source is not obliged to give up taxing rightsover interest income merely because that income wasHalaman 20 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20148. 2.immediatelyreceived by a resident of a State with which theState of source had concluded a convention.

Ownership is merely formal, ifthe owner is fettered in regard to both aspects either in or in factOn the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five towield at least one of the powers referred to.

Dengan demikian merek tidakboleh digunakan hanya sebagai RESERVASI hak oleh pemilik (merely toreserve a right in mark);Bahwa berdasarkan data dan faktafakta di atas, Tergugat bukan saja tidakmenggunakan merek dagang GOLD FISH DAN LUKISAN", Daftar No.DM000094726 kelas barang 28 pada perdagangan barang selama minimal3 (tiga) tahun berturutturut sejak tanggal pendaftarannya pertama kali 08November 2006, tetapi juga tidak pernah memproduksi dan / ataumenggunakannya dalam perdagangan barang kartukartu

Itmakes plain that the State of source is not obliged to give up taxingrights over interest income merely because that income wasimmediately received by a resident of a State with which the Stateof source had concluded a convention. The term "beneficial owner"is not used in a narrow technical sense, rather, it should beHalaman 29 dari 40 halaman.

Ownership is merely formal, if the owner is fettered inregard to both aspects either in or in fact. On the other hand,recourse to the treaty is justified .e. is not improper if he who isentitled under the private law is free to wield at least one of thepowers referred to.

Commentary on Article 11 Paragraph 9:vines the State of source is not obliged to give up taxing rightsover interest income merely because that income wasimmediatelyreceived by a resident of a State wth which theState of source had concluded a convention.

Ownership is merely formal, ifthe owner is fettered in regard to both aspects either in or in factOn the other hand, recourse to the treaty is justified i.e. is notimproper if he who is entitled under the private law is five toWeld at least one of the powers referred to.

The socialcontract does not merely create the sovereign de facto, it creats amoraljuridical relationship between sovereign and people in which thepeople acknowledge the soverigns acts as their own and are obigatedto obey his commands because he commands as of right.Kutipan di atas mengandung makna, bahwa ketika rakyat menunjuk seorangpenguasa, mereka tidak hanya sekedar membentuk suatu kekuasaanfactual (de facto) yang dapat melindungi mereka melalui penggunaankekuasaan yang dimilikinya.

dolar Amerika Serikat) sesuai denganperjanjian penanggungan atau penjaminan seperti yang dinyatakan dalamperjanjian Guarantee tanggal 8 Juli 1996 (bukti P.2), yang dalam perjanjiantersebut Termohon Pailii menyatakan melepaskan hakhak istimewanya(halaman 2 angka 1 Guarantee, bukti P.2):bahkan pada halaman 3 angka 2 Guarantee, bukti P.2, tertera As betweenthe Guarantors and the Lenders............ efc, each Guarantor shall be liableunder this Guarantee as if it were the sole principal debtor and not merely

Commentary on Article 11 Paragraph 9:..the 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.

The first is the right to decide whether or not a yieldshould he realized .e., whether the capital or assets should he used ormade available for usethe second is the right to dispose of the yield.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isJustifiedi.e. is not improper if he who is entitled under the private law isfive to wield at least one of the powers referred to.

Memajukan kesejahteraan anak (the promote or the well being of thejuvinell) ;2, Beliau memberikan catatan bahwa fokus utama dalam sistem hukumyang menangani pelanggar anakanak khususnya dalam peradilan pidanaharus lebin menekankan atau mengutamakan kesejahteraan anak dan prinsipuntuk menghindari penggunaan sanksi yang sematamata bersifat pidana atausematamata bersifat menghukum (the avoidance of merely punitivesancions) ;3. Prinsip Proporsionalitas (the principle of proportionality)4.

Putusan Nomor 990/B/PK/PJK/2013and purpose of the Convention f or the State of source to grant relief orexemption merely on account of the status of the immediate recipient ofthe income as a resident of the other Contracting State. The immediaterecipient of the income in this situation qualifies as a resident but nopotential double taxation arises as a consequence of that status sincethe recipient is not treated as the owner of the income for tax purposesin the State of residence.

The first is the right to decide wether or not a yield shouldbe realized i.e., wether the capital or assets should be used or madeavailable for lise the second is the right to dispose ofthe yiekl.Ownership is merely formal, if the owner is fettered in regard to bothaspects either in or in fact On the other hand, recourse to the treaty isjustified i.e. is not improper if he who is entitled under the private lawis five to weld at least one of the powers referred to.

mengacu pada Rule5.1 (Beijing Rules) menyatakan tujuan atau sasaran dalam proses persidangan anak,yaitu :1 Memajukan kesejahteraan anak (the promote or the wellbeing of the juvineli) ;Beliau memberikan catatan bahwa fokus utama dalam sistem hukum yang menanganipelanggar anakanak khususnya dalam peradilan pidana harus lebih menekankan ataumengutamakan kesejahteraan anak dan prinsip untuk menghindari penggunaan sanksi18yang sematamata bersifat pidana atau sematamata bersifat menghukum (the avoidanceof merely