nnnKutipan Pasal 6 bis Konvensi Paris :The countries of the Union undertake, ex ofFicio if their legislation so permits, or at the reguest of an interestedparty, to refuse or to cancel the registration, and to prohibit the use, of a trademark which constitutes areproduction an imitation, or a translation, liable to create confusion, of a mark considered by the competentauthority of the country of registration or use to be well known in that country as being aiready the mark of aperson entiled to the benefits

ayat (1)Konvensi Paris menyebutkan :"The countries of the Union undertake, ex officio if their legislationpermits, or at the request of interested party, to refuse or to cancel theregistration, and so prohibit the use of a trademark which constitutes areproduction, an imitation, or a translation, liable to create confusion of amark considered by the competent authority of the country of theregistration or use to be well known in that country as being already themark of a person entitled to the benefits

ayat (1) Konvensi Paris menyebutkan : The countries of the unionundertake, ex officio if their legislation permits, or at the request of interestedparty, to refuse or to cancel the regislation, and so prohibit the use of atrademark which constitutes a reproduction, an amitation, or a translation, liableto create confusion of a mark considered by the competent authority of thecountry of the registration or use to be well known in that country as beingalready the mark of a person entitled to the benefits

Buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl P. du Toit dikutip tulisanKlaus Vogel (Klaus Vogel on Double Taxation Conventions,1997):"Treaty benefits should not be granted with a view to 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.

OECD Tax Glossary dan IBFD International Tax Glossary,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);The term beneficial ownership is often used in contrast to legalownership, where ownership rights are split, the latter referringto the more formal attributes such as registration, etc. (IBFDInternational Tax Glossary);4.17.

Dengandemikian OECD menggunakan karakterkarakter untuk menjelaskanbahwa yang tidak termasuk dalam pengertian beneficial owner secaranegatif adalah agent, nominee, mere fiduciary, administrator, danconduit company;Bahwa sedangkan menurut Klaus Vogel on Double TaxationConventions, 1997"Treaty benefits should not be granted with a view to a formal title todividends, interest, or royalties, but to the "real" title.

Also wherethe competent authorities of the Contracting State have the power toaoolv discretionary provisions, it may be considered appropriate toinclude an additional rule that would give the competent authority ofthe source country the discretion to allow the benefits of theConvention to a resident of the other state even if the resident fail topass anv of the test described above".

of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 percent of the gross amount of theinterest;Bahwa berdasarkan P3B Indonesia dan Belanda, ada dua syarat agarP3B dapat diterapkan yaitu domisili yang dibuktikan dengan Certificateof Domicile (CoD) dan syarat sebagai Beneficial 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 aresident of a tax treaty partner may be denied the benefits of certainreduced withholding tax rates if the Beneficial Owner of thedividends 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 kekuasaan yang sangat sempitatas penghasilan perusahaan, atau hanya sebagai pemegangamanah

apply if more than 50 per cent of suchincome 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, 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);2.

Dalam buku berfudul "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 favourof "substance"...

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.

OECD mendefinisikan Beneficial Owner sebagai A person whoenjoys the real benefits of ownership, even though the title to theproperty 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 devidensetc is resident of a third country;7.

Putusan Nomor 1206/B/PK/PJK/2015would be prepared to pay a licence fee of the given amountconsidering the expected benefits from the additional investmentsand 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 on the highest ormost productive use when the property is of more limitedusefulness to the associated enterprise given its businessoperations

hasil analisiskesebandingan dicari transaksi pembanding yang sebanding dengantransaksi 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 Guidelinesyang antara lain meliputi kesebandingan atas expected benefits

Putusan Nomor 1206/B/PK/PJK/2015yang antara lain meliputi kesebandingan atas expected benefits fromthe intangible property (possibly determined through a net presentvalue calculation), any limitations on the geographic area in whichrights may be exercised; export restrictions on goods produced byvirtue of any 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

OECD mendefinisikan Beneficial Owner sebagai A person whoenjoys the real benefits of ownership, even though the title to theproperty 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 devidensetc is resident of a third country.7.

, apabilapemilik manfaat dari bunga tersebut adalah penduduk Negaralainnya, maka pajak yang dikenakan tidak akan melebihi 10%(sepuluh persen) dan jumlah bruto bunga;Bahwa berdasarkan Persetujuan Indonesia dan Belanda, ada duasyarat agar P3B dapat diterapkan yaitu domisili yang dibuktikan denganCertificate of Domicile (CoD) dan syarat sebagai Beneficial 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 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 dalam Paragraf 2.10 Commentary on Article 11 Model TaxConcention on Income and On Capital menyatakan bahwa meskipunpenduduk negara domisili adalah pemilik formal perusahaan, tetapijika is memiliki kKekuasaan yang sangat sempit atas penghasilanperusahaan, atau hanya sebagai pemegang

OECD mendefinisikan beneficial owner sebagai A person who enjoysthe real benefits of ownership, even though the title to the property isin another name. Often important in tax treaties, as a resident of a taxtreaty partner may be denied the benefits of certain reducedHalaman 9 dari 36 halaman. Putusan Nomor 1157/B/PK/Pjk/2015withholding tax rates if the beneficial owner of the devidens etc isresident of a third country;7.

Menghormati privasi dan kerahasiaan subjek penelitian (respect forprovacy and countidentiality);Keadilan dan inklusivitas (respect for justice and indclusivensess);Mempertimbangkan manfaat dan kerugian yang ditimbulkan (balancingharm and benefits);Hal. 5 dari 18 hal.

OECD mendefinisikan Beneficial Owner sebagai A person whoenjoys the real benefits of ownership, even though the title to theproperty 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 devidensetc is resident of a third country.7.

6 bis (Marks:WellKnown Marks), berbunyi: "The Countries of the Union undertake,ex Officio if their legislation so permits, or at the request of an interestedparty, to refuse or to cancel the registration, and to prohibit the use, of atrademark which constitutes a reproducing, an imitation, or a translation,liabele to confusion, of a markconsideredby the competent ,authority ofthe country of registration or use to be well known in that country asbeing already the mark of a person entitled to the benefits

Eksepsi Kurang Pihak (Plurium Litis Consortium); Bahwa gugatan Para Penggugat kurang pihak, atau orang yang ditarik sebagaiTergugat tidak lengkap, dimana Para Penggugat sudah seharusnya menarik PT.Pertamina sebagai Tergugat, karena Tergugat merupakan Kontraktor ProductionSharing (KPS), dimana dalam Sharing Clouse adanya Sharing Rate 85%PERTAMINA dan PT. cpi 15%, maka beban gaji maupun benefits pegawaiditanggung oleh dan dibebankan pada PT.

laws of that State, but if thebeneficial owner of the interest is a resident of the other State,the tax so charged shall not exceed 10 percent of the grossamount of the interest;Bahwa berdasarkan P3B Indonesia dan Belanda, ada dua syaratagar P3B dapat diterapkan yaitu domisili yang dibuktikan denganCertificate of Domicile (CoD) dan syarat sebagai Beneficial 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, asa resident of a tax treaty partner may be denied the benefits ofcertain reduced withholding tax rates if the beneficial owner of thedividends 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 kekuasaan yang sangat sempitatas penghasilan perusahaan, atau hanya sebagai pemegangamanah

In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return 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 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.

;Kutipan Pasal 6 bis Konvensi Paris:The countries of the Union undertake, ex ofFicio if their legislation sopermits, or at the reguest of an interested party, to refuse or to cancel theregistration, and to prohibit the use, of a trademark which constitutes areproduction an imitation, or a translation, liable to create confusion, of amark considered by the competent authority of the country of registrationor use to be well known in that country as being aiready the mark of aperson entiled to the benefits

Mempertimbangkan manfaat dan kerugian yang ditimbulkan(balancing harm and benefits); Bahwa tidak ada kewajiban bagi setiap peneliti dalam melakukanpenelitian ilmiah untuk menyampaikan hasil temuan penelitiannya kepadaseluruh masyarakat melalui mass media cetak tertutis maupun mediaelektronik lainnya; Bahwa penelitian yang dilakukan oleh Peneliti dari Institut PertanianBogor (IPB) adalah penelitian yang mengambil sample acak, dimanapeneliti tidak mengetahui sample susu yang ditelitinya tersebut berasaldari