Putusan Nomor 1373/B/PK/PJK/201 7a right to participate in profits, interest from any other form ofindebtedness and all other income assimilated to income frommoney lent by the law, relating to tax, of the Contracting State inwhich the income arises;Tax Treaty dengan Korea:Article 11 (4) The term "interest" as used in this Article meansincome from debtclaims of every kind, whether or not securedby mortgage, and whether or not carrying a right to participate inthe debtor's profits, and in particular

in which the income has its source, isassimilated to income from money lent;Tax Treaty dengan Australia:Article 11 (3) The term "interest" in this Article includes interestfrom Government securities or from bonds or debentures,whether or not secured by mortgage and whether or not carryinga right to participate in profits, interest from any other form ofindebtedness and all other income assimilated to income frommoney lent by the law, relating to tax, of the Contracting State inwhich the income arises

Miscellaneous Terms, huruf B menyatakan: This Lol shall begoverned by the laws of Singapore and if any dispute arises herefrom such dispute will be arbitrated in Singapore under SIAC (BuktiT1), yang diterjemahkan oleh Anang Fakhrudin, penerjemah resmidan bersumpah: Surat pernyataan maksud ini diatur oleh hukumSingapura dan jika ada perselisihan yang timbul, perselisihantersebut akan diputuskan melalui arbitrase di Singapura berdasarkanSIAC (Bukti T2);Halaman 22 dari 27 hal. Put.

ae 5Os 855 ails & 9 jus j 2 Vs he SI J Jl aly zal el & allaitl a gad DLS thgisas MS abl 3533 GL JU arises) 59Q a gah wall oy wihres Dihalalkan bagi kamu pada malam hari bulan puasa bercampur denganisteriister! kamu; mereka adalah pakaian bagimu dan kamupun adalahpakaian bagi mereka. Allah mengetahui bahwasanya kamu tidak dapatmenahan nafsumu, karena itu Allah mengampuni kamu dan memberimaaf kepadamu.

Jundral Thahir di Bank SumitomoSingapore dimana Pertamina menyatakanbahwa hukum Indonesia tidak begitu pentinguntuk perkara ini,oleh karena depsotionyaberada di Singapore pada Sumitomo BankLimited Singapore dan lebih lanjut Pertaminamenyatakan if it arises in any othercircumstances,its proper law is the law of thecountry where the enrichment occurred andwhere the place reciept (apabila timbulnyakewajiban ini karena sebabsebab lain makaproper law bersangkutan adalah hukum darinegera dimana memperkaya

Putusan Nomor 1547/B/PK/PJK/2016However, such interest may also be taxed in the Contracting State inwhich it arises, and according to the laws of that State, but if the recipientis the beneficial owner of the interest, the tax so charged shall notexceed 10% of the gross amount.5.

The firstcircumstance arises where the economic substance ofatransaction differs from its form.

The Carrier shall be underno liabilitywhatsover for loss off, or damage to, the Goods, howeveroccurring, if such loss or damage arises prior to loading on to,or subsequent to the discharqge from,the Vessel.Notwithstanding the foregoing in the event that any applicablecompulsory law provides to the contrary, the Carrier shall havethe benefit of every right, defense, limitation and liberty setforth in the Hague Rules as applied by this Clause during suchadditional compulsory period of responsibility

The Carrier shall be under no liabilitywhatsover for loss off, or damage to, the Goods, however occurring, if such lossor damage arises prior to loading on to, or subsequent to the discharge from, theVessel.

No. 278 K/Pdt/2013cerca Where a dispute arises concerning the main contract, thearbitration clause continues to be valid and binding, even if themain contract is void .......... ;Terjemahannya :Dimana suatu sengketa timbul menyangkut perjanjian utama,klausula arbitrase terus mengikat dan sah, bahkan dalam halperjanjian utama batal ..... ;3. Hukum Positif;UU Nomor 30 Tahun 1999 tentang Arbitrase dan AlternatifPenyelesaian Sengketa:a.

Where a dispute arises concerning the main contract, thearbitration clause continues to be valid and binding, even if the maincontract is void....... "Terjemahannya:Dimana suatu sengketa timbul menyangkut perjanjian utama,klausula arbitrase terus mengikat dan sah, bahkan dalam halperjanjian utama batal ...;3. Hukum Positif;UU Nomor 30 Tahun 1999 tentang Arbitrase dan Alternatif PenyelesaianSengketa:a.

The firstcircumstance arises where the economic substance ofatransaction differs from its form.

However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State iniwhich it arises and according to the law of that state, butif the recipient is the beneficial owner of the interest thetax so charged shall not exceed 10 per cent of the gossamount of the interest;Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakanpajak atas penghasilan bunga tersebut.

The firstHalaman 20 dari 27 halaman Putusan Nomor 1105/B/PK/PJK/20179.11.9.12.circumstance arises where the economic substance ofatransaction differs from its form.

Olehkarena itu terhadap keterangan saksi hanya berdasarkan cerita atausaksi DEAUDITU maka para Tergugat (PEMBANDING) dengan tegasmenolak keterangan saksi untuk seluruhnya atau setidaktidaknya tidakGapat GIterin ia js nseee ese eee nn eee arises reenter5.

Schwebel, "International ArbitrationThree SalientProblems". dalam 17 Fordhann International LawJournal 599 (1994), halaman 606607:"..Where a dispute arises concerning the maincontract, the arbitration continues to be validand binding, even if the main contract is void"W.3Terjemahannya :"Dimana suatu sengketa timbul menyangkutperjanjian utama, klausula arbitrase terusmengikat dan sah, bahkan dalam hal perjanjianutama batal ... "Hukum Positif UU Arbitrase:Pasal 3."

Bahwa dikarenakan pokok gugatan Penggugat salah satunya bersumberdari Polis Asuransi Contractors Plant and Machinery, maka penyelesaiansengketa yang timbul harus selalu mengacu pada ketentuan polispolistersebut yakni:Butir 7 Conditions pada Polis Asuransi Contractors Plant and Machinery;lf any difference arises as to the amount to be poid under this Policy (liabilitybeing otherwise admitted) such difference shall be referred to be the decisionof on orbitrator to be oppoidted in writing by the parties

However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State ini whichit arises and according to the law of that state, but if therecipient is the Beneficial Owner of the interest the tax socharged shall not exceed 10 per cent of the goss amount ofthe interest.Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajakatas penghasilan bunga tersebut.

The immediaterecipient of the income in this situation qualifies as a resident butno potential double taxation arises as a consequence of that statussince the recipient is not treated as the owner of the income for taxpurposes in the State of residence.

However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State iniwhich it arises and according to the law of that state, butif the recipient is the beneficial owner of the interest thetax so charged shall not exceed 10 per cent of the gossamount of the interest.Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakanpajak atas penghasilan bunga tersebut.

However, subject to the provisions of paragraph 3, suchinterest may also be timed in the Contracting State ini whichit arises and according to the law of that state, but if therecipient is the Beneficial Owner of the interest the tax socharged shall not exceed 10 per cent of the gross amountof the interest;Huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajakatas penghasilan bunga tersebut.

diterapkanapabila terpenuhi persyaratan bahwa Dupoer FinanceBV merupakan beneficial owner dari penghasilan bungayang diterimanya.3) Ketentuan Pasal 11 P3B Indonesia Belanda mengaturmengenai pemajakan atas penghasilan bunga, yangredaksinya berbunyi sebagai berikut:a.Interest arising in a Contracting State and paid to aresident of the other Contracting State may be taxed inthat other state;However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State iniwhich it arises

Theimmediate recipient of the income in this situation qualifies as aresident but no potential double taxation arises as aconsequence of that status since the recipient is not treated asthe owner of the income for tax purposes in the State ofresidence.