sehingga menjadibarang siap pakai);bahwa mengacu pada penjelasan tersebut, produk seal tape 10M STO1 (1/2"ONDA) memenuhi persyaratan sebagai "pelat, lembaran, film, foil dan strip" yangdiklasifikasikan pada pos 3920;bahwa berdasarkan Explanatory Notes to the HS Heading 39.21 dijelaskan bahwapos 3921 hanya untuk lembaran plastik yang telah diperkuat, dilaminating, ataudikombinasikan dengan bahan lain sebagaimana kutipan berikut:This heading cover plates, sheets, film, foil and strip, other than those

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Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services";b. those supplies are "taxable" and not exempt from VA7';c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and

"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would

be made between independententerprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly3.

UndangUndang Nomor 3 Tahun 2006, serta perubahan kedua dengan UndangUndangHalaman 9 dari 14, Putusan Nomor 1993/Padt.G/2021/PA.SdnNomor 50 Tahun 2009 Juncto Pasal 22 ayat (2) Peraturan Pemerintah Nomor 9Tahun 1975 Juncto Pasal 134 Kompilasi Hukum Islam.Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:a 2a" o a o a wog " aaet ho otet : those

"og i aI it ttt : : those = .at a te gg Se gl Cele) A oe aArtinya : Barang siapa dipanggil untuk menghadap Hakim Islam, kemudianenggan menghadiri panggilan tersebut maka dia termasuk orangyang dholim dan gugurlah haknya.Menimbang, bahwa oleh karena perkara agquo perkara perceraian,meskipun Tergugat tidak hadir di persidangan bukanlah satusatunya alasanuntuk dikabulkannya gugatan Penggugat, melainkan Majelis Hakim harus pulamendengarkan keterangan saksi keluarga atau orang dekat Penggugatsebagaimana

UndangUndangNomor 3 Tahun 2006, serta perubahan kedua dengan UndangUndang NomorHalaman 9 dari 14, Putusan Nomor 1632/Padt.G/2021/PA.Sdn50 Tahun 2009 Juncto Pasal 22 ayat (2) Peraturan Pemerintah Nomor 9 Tahun1975 Juncto Pasal 134 Kompilasi Hukum Islam.Menimbang bahwa Majelis Hakim sependapat dan mengambil alihpendapat ahli figihn Ahmad bin Ali Ar Razi Al Jashos dalam Kitab AhkamulQur'an Juz V halaman 190 terbitan Dar Ihya At Turats, Beirut tahun 1984Masehi yang berbunyi:a 2a" o a o a wog " aaet ho otet : those

Selain pendapat kedua ahlidi atas William juga berpendapat dalam Thuronyi (1996, hlm. 164), bahwasemua transaksi dalam ruang lingkup yang dikenakan PPN, bila dipenuhisyaratsyarat:a. the transactions are "supplies of goods and services";b. those supplies are "taxable" and not exempt from VA7';c. those taxable supplies are made by a "taxable person", that is, a personwithin the scope of the charge to VAT; andd. the taxable person makes those supplies as part of the person's businessactivities, and

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Thereare numerous answers to this question including to :a.Discourage people from offending;b.Make amends for what they have done;C.Protect us from those who are dengeous;d.Reinforce social values and bonds;e.Simply because they deserve to be punished.Yang artinya ...dengan pembenaran apa atau dengan apa diakhiri penderitaanitu? mengapa pelanggar hukum harus dipidana? Hal ini menjadi masalah utamayang menjadi perhatian dalam bab ini. Mengapa kita mengenakan hukuman?Apa yang kita capai?

The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

mentioned in condition 3) below,which ever is earlier;The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those

mentioned incondition 3) below, which ever is earlier;The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, pac shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, which termsand conditions shall be as nearly approximate those

mentioned in condition 3) below,which ever is earlier;5) The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those

those ei ,a ge U atl ygs ou ald Ure a> ie AI oS psArtinya : Barang siapa dipanggil untuk menghadap Hakim Islam, kemudianenggan menghadiri panggilan tersebut maka dia termasuk orangyang dholim dan gugurlah haknya.Menimbang, bahwa oleh karena perkara agquo perkara perceraian,meskipun Tergugat tidak hadir di persidangan bukanlah satusatunya alasanuntuk dikabulkannya gugatan Penggugat, melainkan Majelis Hakim harus pulamendengarkan keterangan saksi keluarga atau orang dekat Penggugatsebagaimana dimaksud

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

Those invoices shallbe rendered and paid in the currency originally paid byCONTRACTOR unless otherwise mutually agreed. Bahwa transaksi ini adalah transaksi "reimbursed costs" sehingga dengandemikian pihak Terbanding tidak dapat menginterpretasikan lain selain"reimbursed costs".

COMPANY may by notice to theCONTRACTOR request that theCONTRACTOR, by mutualagreement, procure locally or importcertain items of equipment, materialsor services in addition to those itemsspecified in the Exhibits, forCOMPANYS account For theseadditional items only COMPANY willreimburse the CONTRACTOR atactual cost plus the applicable handling charge as herein stipulated, provided that such additional costsare properly accounted for andsupported by copies of Vendor'sinvoices and provided paymet by

The size of the uppers variesvery much between different types of footwear, fran those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the preatect external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

associatedenterprises are not arm's length, and that theprice in the uncontrolled transaction mayneed to be substituted for the price in thecontrolled transaction.2.14 Following the principles in Chapter , anuncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of theCUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those

For example,an independent enterprise sells unbrandedColombian coffee beans of a similar type,quality, and quantity as those soldbetween two associated enterprises,assuming that the controlled anduncontrolled transactions occur at aboutthe same time, at the same stage in theproduction/aistribution chain, and undersimilar conditions.

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

associated enterprises are notarm's length, and that the price in theuncontrolled transaction may need to besubstituted for the price in the controlledtransaction;2.14 Following the principles in Chapter , anuncontrolled transaction is comparable to acontrolled transaction (i.e. it is a comparableuncontrolled transaction) for purposes of the CUPmethod if one of two conditions is met: a) none ofthe differences (if any) between the transactionsbeing compared or between the enterprisesundertaking those

For example, anindependent enterprise sells unbrandedColombian coffee beans of a similar type, quality,and quantity as those sold between twoassociated enterprises, assuming that thecontrolled and uncontrolled transactions occur atabout the same time, at the same stage in theproduction/distribution chain, and under similarconditions.

atausama dengan penjualan "arm's length sales"dan sesuai dengan persyaratanpersyaratandan kondisikondisi serupa seandainyaperjanjian penjualan tersebut dilakukandengan pihakpihak yang tidak terafiliasi,dengan kelonggaran yang wajar untukpotonganpotongan dan komisikomisipenjualan yang lazim;Paragraph 1.6 dan 1.7 OECD TP Guidelines;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,Halaman 64 dari 110 halaman Putusan Nomor 180/B/PK/PJK/2016have accrued to one of the enterprises, but, byreason of those conditions, have not soaccrued, may be included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD TP Guidelines;....A comparison between conditions(including prices, but not only prices) made orimposed between associated enterprises.....Sesuai Kontrak

Putusan Nomor 1073/B/PK/PJK/2014profits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly,Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan PengadilanPajak Nomor : Put. 40777/PP/M.XI/13/2012 tanggal 17 Oktober 2012,dapat diketahui :6. 1.6. 2.6. 3.6. 4.Bahwa yang menjadi sengketa

dapatdigunakan dalam hal terdapat penjualan kepada pihak yang adahubungan istimewa maupun kepada pihak lain yang tidak adahubungan istimewa dan jenis produk sebagai obyek transaksirelatif sama;Bahwa OECD Transfer Pricing Guidelines menyebutkan:Paragraph 2.14:"an uncontrolled transaction is comparable to a controlledtransaction for purpose of the CUP method if one of twocondition is met: a) none of the difference (if any) between thetransaction being compared or between the enterprisesundertaking those

For example anindependent enterprise sells unbranded Columbian Coffee beansof a similar type, quality, and quantity as those sold between twoassociated enterprises, assuming that the controlled anduncontrolled transactions occur at about same time, at the samestage in the production/ distribution chain and under similarconditions.

tidak diketahui, timbul dari, sehubungan dengan atausehubungan dengan perkara No. 50 / PDT.GS/ 2019 / PN.BTM, danselamanya melepaskan klaim semacam itu;(3) The PLAINTIFF and the DEFENDANT irrevocably and foreverreleases and discharges each other and / or their affiliates, directors,officers, shareholders, agents, employees, servants and agents fromall and any responsibilities, liabilities, duties and claims, of whatevernature or kind and howsoever and whenever arising (including but notlimited to those