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.

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. The term beneficial omership is often used in contrast to legalomership, where omership rights are split, the latter referring tothe more formal attributes such as registration, etc.

McIntyre dalam bukunyaInternational Tax Primer menyatakan bahwa: (BuktiPK69);It is important that tax treaties be interpreted the sameway in both countries (the principle of commoninterpretation) because otherwise income may betaxed twice or not at all.Terjemahannya:Adalah penting bahwa perjanjian pajak ditafsirkandengan cara yang sama di kedua negara (prinsippenafsiran yang sama) karena jika tidak penghasilandapat dikenakan pajak dua kali atau tidak samasekali.

(Penambahan huruf tebal dari PemohonPeninjauan Kembali).Bahwa penggunaan principle of common interpretationtersebut juga disarankan oleh Klaus Vogel dalam bukunyaOn Double Taxation Conventions dengan pendapatsebagai berikut: (Bukti PK71)The most important precondition here is thatcourts and administrative bodies charged withapplying a double tax treaty take intoconsideration and evaluate the merits of relevantdecisions made by comparable institutions in theother contracting state and, if necessary

Transferpricing, Topical Analyses, IBFD, 2013Under the costplus method, it is important to properlydetermine cost. There used to be some uncertainty aboutHalaman 124 dari 233 halaman. Putusan Nomor 377/B/PK/PJK/2015the notion of cost in the past, i.e. whether it includedboth the cost of goods sold and operating expenses orJust the cost of goods sold.

Mclntyre dalam bukunyaInternational Tax Primer menyatakan bahwa: (BuktiPK69);It is important that tax treaties be interpreted the sameway in both countries (the principle of commoninterpretation) because otherwise income may be taxedtwice or not at all.Halaman 199 dari 233 halaman.

Putusan Nomor 377/B/PK/PJK/2015berganda, hanya dapat dicapai jika merekamenerapkan secara konsisten melalui pengadilandan administrasi pajak dari masingmasing negarayang mengadakan perjanjian";(Penambahan huruf tebal dari Pemohon PeninjauanKembali).Bahwa penggunaan principle of common interpretationtersebut juga disarankan oleh Klaus Vogel dalam bukunyaOn Double Taxation Conventions dengan pendapatsebagai berikut: (Bukti PK71).The most important precondition here is that courtsand administrative

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

Procedure follows substance;substance tell us which areas of procedure will become important.(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting).(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.

There is nothing important for me, except prayers from youall my sons. Thank you very much to all of you guys, that you trust me, realylove you all any time (your dad).Sebagai orang beriman kepada Allah SWT, saya meyakini bahwa semuaini atas kKehendak Allah SWT. Pada saat kami mengalami kesulitan, Allah SWTmenggerakkan hati orangorang terdekat kami untuk dengan senang hatimengulurkan tangannya memberi bantuan.

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

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

Foto copy Important Procedure In The Event Of Loss Or Damage For WhichUnderwriters May Be Liable Liability Or Carriers, Bailees Or Other Third Parties,yang di beri tanda (T.II.4 ) copy dari copy ;12. Foto copy Penting Prosedur dalam hal Kehilangan atau kerusakan yang untuk manaPenjamin dapat dimintai tanggung jawab, tanggung jawab Pengangkut , Penjaminatau Pihak ketiga lainnya , yang diberi tanda (T.II.4) sesuai dengan aslinya ;13.

Putusan Nomor 1949/B/PK/PJK/2017is 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.

Attributes or comparabilityfactors that may be important when determiningHalaman 37 dari 112 halaman. Putusan Nomor 185/B/PK/PJK/2017d)comparability include the characteristics of theproperty or services transferred, the functionsperformed by the parties (taking into accountassets used and risks assumed), the contractualterms, the economic circumstances of the parties,andthe business strategies pursued by theparties.

This process isconsidered an accepted good practice but it is nota compulsory one, and any other search processleading to the identification of reliablecomparables may be acceptable as reliability ofthe outcome is more important than process (i.e.going through the process does not provide anyguarantee that the outcome will be arms length,and not going through the process does not implythat the outcome will not be arms length).Step 71: ...Step 4: Review of existing internal comparables,if any.Step

Attributes or comparabilityfactors that may be important when determiningcomparability include the characteristics of the property or services transferred, the functions performed by the parties (taking into account assets used and risks assumed), the contractual terms, the economic circumstances of the parties, andthe business strategies pursued by the parties.

This process isconsidered an accepted good practice but it is nota compulsory one, and any other search processleading to the identification of reliablecomparables may be acceptable as reliability ofthe outcome is more important than process (i.e.going through the process does not provide anyguarantee that the outcome will be arms length,and not going through the process does not implythat the outcome will not be arms length).Step 7: ...Step4: Review of existing internalcomparables, if any.Step7:

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

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);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. (IBFD InternationalTax Glossary);9.

Putusan Nomor 1004/B/PK/PJK/2015"Dalam menentukan laba suatu bentuk usaha tetap, dapat dikurangkanbiayabiaya yang dikeluarkan untuk kepentingan bentuk usaha tetap itutermasuk biayabiaya pimpinan dan biayabiaya administrasi umum, baikyang dikeluarkan di Negara dimana BUT itu berada maupun tempatlainnya";Bahwa UN Model terkait penjelasan Pasal 7 Tax Treaty mengatur :Paragraf 3The application of the arm's length rule is particularly important inconnection with the difficult and complex problem of deductions

Attributes or comparabilityfactors that may be important when determiningHalaman 37 dari 111 halaman. Putusan Nomor 188/B/PK/PJK/201 7comparability include the characteristics of the property or services transferred, the functions performed by the parties (taking into account assets used and risks assumed), the contractual terms, the economic circumstances of the parties, andthe business strategies pursued by the parties.

This process isconsidered an accepted good practice but it is nota compulsory one, and any other search processleading to the identification of reliablecomparables may be acceptable as reliability ofthe outcome is more important than process (i.e.going through the process does not provide anyguarantee that the outcome will be arms length,and not going through the process does not implythat the outcome will not be arms length).Step 7: ...Step 4: Review of existing internal comparables,if any.Step

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. The term Beneficial Ownership is often used in contrast to legalownership, were ownership rights are split, the latter referring tothe more formal attributes such as registration, etc.

Procedure follows substance;substance tell us which areas of procedure will become important. .(Prosedur, hanya merupakan sarana untuk mencapai tujuan, tujuantersebutlah yang merupakan problem kolektif apapun dari masyarakatyang dimaksudkan untuk dilawan. Prosedur mengikuti substansi, dansubstansilah yang memberitahu kita, bidangbidang prosedur mana yangmenjadi penting).(Ali, Achmad., Menguak Teori Hukum dan Teori Peradilan, Volume1.

C'est un lment important du bon quilibrefinancier de ta filiale. A bient6t et bonnes ftes de fin d'anne.Cordialement, Yves;Terjemahan bebasnya adalah sebagai berikut:Selamat! Ini adalah elemen penting dari keseimbangankeuangan anak perusahaan Anda. Sampai jumpa dan nikmatimusim liburan yang menyenangkan.

Bagian Penting (Important) Point 1 dari Work Order (Perintah Kerja)yang merupakan perjanjian yang mengikat para pihak berbunyisebagai berikut:Halaman 7 dari 46 putusan Nomor 83/PDT/2019/PT PBRThis subcontractor requisition/subcontractor order is given to yourcompany subjected to the GENERAL CONDITION FOR SUBCONTRACTORS* working for PT. Drydocks World Pertama.