undertake, ex officio if their legislation so permits, orat the request of an interested party, to refuse or to cancel the registration, andto prohibit the use, of a trademark which constitutes a reproduction an imitation,or a translation, liable to create confusion, of a mark considered by thecompetent authority of the country of registration or use to be well known in thatcountry as being already the mark of a person entiled to the benefits of thisconvention and used for identical or similar goods These

tahun 2008 pernah terjadi percekcokan antara Penggugatdan Tergugat sampai berujung dengan kekerasan dalam rumah tangga yaituPenggugat ditampar dan dicekik sehingga Penggugat tidak bisa bernafas, oleh karenafakta yang sesungguhnya adalah yang terjadi hanyalah percekcokan biasa yangdisebabkan oleh kesalahpahaman antara Penggugat dan Tergugat ; Bahwa selama Tergugat menjalani kehidupan rumah tangga dengan Penggugat,peranan orang tua Penggugat banyak memberikan dampak buruk terhadap Penggugat,Pall These

menetapkan nilaipabean.bahwa Terbanding dalam Tanggapan atas Bukti Pemohon Banding tanggal 04Desember 2013 huruf C.Analisa butir 1 a dan b menyatakan :a. bahwa penelitian atas supply agreement terdapat bukti atas adanyapersyaratan dalam penjualan (condition of sale) yang mempengaruhiharga transaksi sehingga harga yang diberitahukan tidak dapatdigunakan sebagai nilai pabean dengan alasan adanya persyaratantransfer pricing policy oleh penjual dalam klausul menyebutkan : 2.Prices: ... it is intended that these

These officers areauthorized to perform the followng tasks: ... certifying true copies ofdocuments or photographs Yang dalam Bahasa Indonesia berarti: diluar negeri, kewenangan diberikan kepada perwakilan diplomatik dankonsuler DFAT (Kementerian Luar Negeri) Australia (Abased) ...

These laws, guidelines, regulations, circular letters, principles, andrulings are the most extensive government pronouncements on the application of thearm's length standard to intercompany transfer pricing.6.3 Definition of arm's length standardA controlled transaction meets the arm's length standard if the results of the transactionare consistent with the results that would have been realised if uncontrolled taxpayershad engaged in comparable transactions under comparable circumstances29.

These concepts of results, comparability, reliability, and range are critical to theapplication of the arm's length standard.6.4 Identification of tested transactionsThe specific intercompany transactions under review in this document are as follows: Transaction type Entity Amount 2006 Amount 2007 Amount 2007(million Rupiah) (million Rupiah) (million Rupiah)Sales of coal PT XX 1.340.601 1.287.883 2.192.073 Catatan Majelis : Transaksi lain tidak terkait dengan sengketa ini 6.5 Pricesetting vs PricecheckingSection

In almost all countries, there is a preference forthe transactionalbased methods as these use more direct means of comparison tobenchmark intercompany transactions, than the profit based methods that look at thetransactions in an indirect manner.

These are:7.4.1 Characteristics of property or servicesComparison of the characteristics of the property or service under review is a criticalconsideration in assessing comparability, particularly in the application of the CUP asopposed to profit based method.

A functional analysisis therefore an important element in understanding these factors and ensuringcomparability between the transactions under review. It will also be relevant todetermine in what juridical capacity the taxpayer performs its functions.7.4.3 Contractual termsContractual terms are an important aspect of comparability as they define how theresponsibilities, risks and benefits are to be divided between the parties.

bersangkutan.Negaranegara Peserta Konvensi tidak wajib untuk menerapkanketentuan tersebut, apabila penggunaan atau pendaftaransebagaimana dimaksud dalam subAyat (a) di atas tidak menunjukkankepada publik bahwa terdapat koneksi antara organisasi yangbersangkutan dan halhal yang berhubungan dengan lambang,bendera, emblem, singkatan, dan nama, atau apabila penggunaanatau pendaftaran mungkin tidak untuk menyesatkan publik mengenaiadanya koneksi antara pengguna dan organisasij;(a) For the application of these

Dalam hal bendera Negara, langkahlangkah yangditentukan oleh ayat (1), di atas, berlaku sematamata untuk tandaterdaftar setelan November 6, 1925:(6) In the case of State emblems other than flags, and of official signsand hallmarks of the countries of the Union, and in the case ofarmorial bearings, flags, other emblems, abbreviations, and names,of international intergovernmental organizations, these provisionsshall apply only to marks registered more than two months afterreceipt of the communication

menerapkanketentuan tersebut, apabila penggunaan atau pendaftaransebagaimana dimaksud dalam subAyat (a) di atas tidakmenunjukkan kepada publik bahwa terdapat koneksi antaraHal. 81 dari 126 hal.Putusan Nomor 582 K/Pdt.Sus.HakI/2013.organisasi yang bersangkutan dan halhal yang berhubungandengan lambang, bendera, emblem, singkatan, dan nama, atauapabila penggunaan atau pendaftaran mungkin tidak untukmenyesatkan publik mengenai adanya koneksi antara penggunadan organisasi;(3)(a) For the application of these

antara penggunadan organisasi;(2) Prohibition of the use of official signs and hallmarks indicating controland warranty shall apply solely in cases where the marks in which theyare incorporated are intended to be used on goods of the same or asimilar kind:Larangan penggunaan tandatanda resmi dan keunggulanmenunjukkan kontrol dan garansi berlaku hanya dalam kasus di manatandatanda di mana mereka tergabung dimaksudkan untuk digunakanpada barang yang sama atau serupa;(3)(a) For the application of these

measures prescribed by paragraph (1),above, shall apply solely to marks registered after November 6, 1925;Dalam hal bendera Negara, langkahlangkah yang ditentukan oleh ayat(1), di atas, berlaku sematamata untuk tanda terdaftar setelahNovember 6, J925;(6)/n the case of State emblems other than flags, and of official signsand hallmarks of the countries of the Union, and in the case of armorialbearings, flags, other emblems, abbreviations, and names, ofinternational intergovernmental organizations, these

Cetain of these product may also containsmall quantities chemicals (eg., sodiumbicarbonate) necessary for their processing,product in the from or powder or granules maycontain anticaking agents (for example,phospholipids, amorphous silicon dioxide ;Tidak ada ketentuan dalam buku The HarmonizedSystem dan The Explanatory Notes to theHarmonized System yang melarang impor Lactogen1dan Lactogen2 dalam bentuk kemasan untukpenjualan eceran ;5.

berupa hukuman penjara dan denda maka tidak bolehotoritas dibidang perpajakan menjatuhkan sanksi administratif membayar jumlahpajak yang tidak atau kurang dibayar ditambah denda;Prinsip Unavia ini sudah diterapkan di Belgia didalam Undangundang(perpajakan) tanggal 20 September 2012 (diundangkan pada tanggal 22 Oktober2012)From now on, such cumulation of tax and criminal sanctions no longer has alegal basis, although in any event the abovementioned case law of the EuropeanCourt of Human Rights treats these

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder

Cheese and curd ;The products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also

PerjanjianPemborongan mengatur mengenai penyelesaian perselisihan yang terjadidiantara Tergugat dan Penggugat jika dalam melaksanakan perjanjianterjadi selisin pendapat, yang berbunyi:Unless settled amicably, any dispute shall be finally settled by arbitration.Unless otherwise agreed by both Parties:(a) The dispute shall be finally settled under the rules of arbitration ofBadan Arbitrase Nasional Indonesia (BANI)";(6) The dispute shall be settled by three arbitrators appointed inaccordance with these

Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate) necessary fortheir processing; product in the form of powder or granules maycontain anticaking agents (for example, phospholipids,amorphous silicon dioxide. Tidak ada ketentuan dalam buku The Harmonized System danthe Explanatory Notes to the Harmonized System yang melarangimpor Lactogen1 dan Lactogen2 dalam bentuk kemasan untukpenjualan eceran;5.

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium chloride, for instance) aswell as very small quantities of anti oxidants orvitamins not normally found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

Cetain of these product may also containsmall quantities chemicals (eg., sodiumbicarbonate) necessary for their processing,product in the from or powder or granules maycontain anticaking agents (for example,phospholipids, amorphous silicon dioxide ;Tidak ada ketentuan dalam buku The HarmonizedSystem dan The Explanatory Notes to theHarmonized System yang melarang impor Lactogen1dan Lactogen2 dalam bentuk kemasan untukpenjualan eceran ;5.

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium chloride, for instance) aswell as very small quantities of anti oxidants orvitamins not normally found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium chloride, for instance) aswell as very small quantities of anti oxidants or10vitamins not normally found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium10citrate and calcium chloride, for instance) aswell as very small quantities of anti oxidants orvitamins not normally found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium10citrate and calcium chloride, for instance) aswell as very small quantities of anti oxidants orvitamins not normally found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

Cetain of these product may also containsmall quantities chemicals (e.g., sodiumbicarbonate) necessary for their processing,product in the from or powder or granules maycontain anticaking agents (for example,phospholipids, amorphous silicon dioxide ;Tidak ada ketentuan dalam buku The HarmonizedSystem dan The Explanatory Notes to theHarmonized System yang melarang impor Lactogen1dan Lactogen2 dalam bentuk kemasan untukpenjualan eceran ;5.

Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate) necessary fortheir processing; product in the form of powder or granules maycontain anticaking agents (for example, phospholipids,amorphous silicon dioxide.

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium chloride, for instance) aswell as very small quantities of anti oxidants orvitamins not normally found in the product.10Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder