a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State, shallbe deemed to be a resident of the sending State if he is submittedtherein to the same obligations in respect of taxes on income as areresidents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State in which

For these reasons, the report from the Committee onFiscal Affairs entitled "Double Taxation Conventions and the Use ofConduit Companies" concludes that a conduit 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

Putusan Nomor 282/B/PK/PJK/2013berupa 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, perkara yang diputusberdasarkan yurisprudensi berkaitan erat dengan perubahan sosial (sosialchange) dan kondisi ekonomi (economic condition).

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumPhosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.

Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk(e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00 apabila

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

No. 283/B/PK/PJK/2010(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila : Makanan olahan

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well as verysmall quantities of antioxidants or vitamins not normany found in the product.Certain of these products may also contain small quantities chemicals (e.g.

Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.Halaman 9 dari 21 halaman.

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 suchagrement would be made if the parties. had not beenAftiliates, 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 TPGuidelinesParagraph 1.6 OECD TP Guidelines;Where 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.Halaman 65 dari 111

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 beenAttiliates, with due allowance for normal seiling Pasal 11 butir 2 Kontrak Karya:The Company shali sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at Prices and on terms ofsale which will maximize

the economic return from theoperations hereunder, giving effect to world market conditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatory as to the Company,toa prohibit the sale or export of Minerals or Productsif such sale or export would be contrary to theinternational obligations of the Government or toKontrak Karya tidak mengatur masalah materialitas dan sesuai

by the Parties, the priceef such Products shall be determined on the basis of aJtormula price which is: generally employed in the sale otcomparable products among unrelated parties. f.

., milk enriched in vitaminsor mineral salts), smal quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.

Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.

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

In any event sales commitments with Affiliates shall be mad2z oniy at pricesbased on oor equivalent to arms length: sales and inaccordance with such terms and conditions at which suchagreement would be made if the parties had not, beenAffiliates, 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"Halaman 64 dari 111 halaman.

Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP Guidelines;Where 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 madez 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. beenAttiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak KaryaThe Company shall sell the Products in accerdance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale 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 right, en a basis which is of generalapplicability and nondiscriminatory as ta the Company,to prohibit the sale or export of Minerals or Productsif such sale or export would be contrary to theinternational obligations of the Government oF toKontrak Karya tidak mengatur masalah materialitas dan sesuai

In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in4 accordance with such terms and conditions at which suchagreement would be made if the parties. had not beenAffiliates, with due allowance for. nermal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, galidsilver to an Atfiliate or to the domestic market oref such Products shall be determined on the basis of J comparable products among

disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights";Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

disposition forconsideration are contingent on the productivity, use, or disposition of suchproperty or rights",Bahwa selanjutnya Pasal 13 ayat 3 b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right to use,industrial, commercial or scientific equipment, but not including ships,aircraft or containers the income from which

Putusan Nomor 112/B/PK/PJK/2014amount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa pada tanggal 11 April 2006, Pemohon Banding melakukanperjanjian lisensi dengan Complex Systems, Inc. dengan perincian sebagaiberikut: iow Activity Pay Activity upon which fee payment is to be made ancomments1 Addendum signing 99,602.50 Addendum signing2 Delivery & intalation 139,443.50 Performing the SMART fest on the AS/400 versionTrade

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, thereport from the Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that aconduit company cannot normally be regarded as the beneficial ownerif; though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, a merefiduciary or administrator acting on account of the interested parties;2 Dalam buku berjudul Beneficial Ownership of Royalties in Bilateral TaxTreaties

Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, halaman 830);26.Bahwa 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 dijatuhnkan merupakan kasus yangberhubungan dengan perkembangan hukum (law development), sehingga padahakekatnya

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

Putusan Nomor 2044/B/PK/PJK/201 7Bahwa berdasarkan USAID Grant Agreement Nomor497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008,or such other date as the two Parties may agree to in writing, is the date by which the two Parties estimatethat all the activities necessary to achieve theObjective and Results will be completed;"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement

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.

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 includes, forexample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added:(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances",Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS1901.10.29.00,

., milk enriched in vitamins ormineral salts), small quantites of stabilizing agents which serve tomaintain the natural consistency of the product during transport inliquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidantsor vitamins not normaly found in the product.

Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (.g.,cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Hal. 9 dari 21 hal. Put.

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.

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.

Pasal VI New York Convention 1958;Lebih jelasnya, Pasal V ayat 1 huruf e New York Convention 1958 berbunyisebagai berikut:(e).The award has not yet become binding on the parties, or has been set asideor suspended by a competent authority of the contry in which, or under thelaw of which, that award was made";Terjemahan:(e).Putusan belum mengikat para pihak, atau dibatalkan maupun ditangguhkanoleh badan yang berwenang di Negara mana, atau berdasarkan hukum mana,putusan tersebut dibuat";Pasal VI New

York Convention 1958 berbunyi sebagai berikut:"If an application for the setting aside or suspension of the award has beenmade in a competent authority referred to in article (V (1) (e) the authoritybefore which the award is sought to be relied upon may, if it considers itproper, adjourn the decision on the enforcement of the award and may also,on the application of the party claiming enforcement of the award, otherparty to give suitable security";Terjemahan:"Jika suatu permohonan untuk pembatalan

Bahwa Pasal V ayat (1) e Konvensi New York 1958 (Convention on theRecognition and Enforcement of Foreign Arbitral Awards) yang disahkandan dinyatakan berlaku dengan Keputusan Presiden No. 34 Tahun 1981berbunyi:Recognition and enforcement of the award may be refused, at therequest of the party against whom it is invoked, only if........ etc;(e).The award has not yet become binding on the parties, or has been setaside or suspended by a compotent authority of the country in which,or under the law of

SISWANDI (Ssuami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.

SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain :e tanggal O03 April 2011 Jam 00.03 wib Happy Birthday to youHoneylooks thefuture, hopeful/ with good necessary in ur five.. which give u bright n newcoloursemoga dg bertambahnya usia, syg mendapat kebahagiaan yg sempurna....ttaplah jdorg yg sederhana dan, slalu syg sm ak..skali Ig selamat ulang tahun syg,doaku menyertaimu.

SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.

Candra Buana ; Bahwa postur tubuh Terdakwa lebih tinggi dibandingkan dengan posturtubuh isteri saksi dan dalam hal berpakaian, menyesuaikan dengankeperluan misalnya apabila ke kantor dan acara formal biasanyamenggunakan pakaian formal dan menggunakan sepatu berhak tinggi ;e Bahwa pada saat berulang tahun, saksi menerima SMS Looks thefuture, hopefull with good necessary in ure live.. which give u bright n newcolour.. semoga dg new colour.. tetaplah jd org yg sederhana dan, slalu sygsm ak.. skali Ig

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan Indonesia Tahun2012, sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solebagian atas dari karet atau dari plastik, uppers of rubber or of plastics, thebagian atasnya tidak dipasang pada sol uppers of which are neither fixed todan tidak dirakit dengan cara dijahit, sole nor assembled by stitching, rivedikeling, dipaku, disekrup, ditusuk atau nailing, screwing, plugging or similproses