RIAU ANDALAN PULP AND PAPER / We acknowledge receipt from PT Saya / kami dengan ini menyatakanFPG Insurance (the company) and co telah menerima dari PT Asuransi FPGmembers (if any) the sum of Indonesia (Penanggung) dan panelpenanggung uang (jika ada) sejumlahAmount In words SEPULUH MILYAR TIGA RATUS TIGA BELAS JUTA DUARATUS TIGATerbilang PULUH TUJUH SERATUS DUA PULUH SATU RUPIAHIDR / SB 10,313,237,121.00In full and final satisfaction of all claims sebagai penyelesaian penuh tanpain respect of the

One can onlylook at the words used. Therefore, if the word used is unclear or themeaning of the statutory provision is ambiguous, the taxpayer must begiven the benefit of the doubt and not be forced to pay tax. This is thereason for in dubio contra fiscum in tax law.Yang dalam terjemahan bahasa Indonesia:3.2 INDUBIO CONTRA FISCUM DALAM HUKUM PAJAK;Dalam hal ketiadaan undangundang tidak ada tanggung jawab untukmembayar pajak apa pun.

The application ofArticle 3 (2), in other words, the application of given rules in this field ofdomestic law could in my view undermine treaty solutions and could alsolead to some kind of traty override. think that since one grants benefits byway of a treaty one should also say under what circumstances such benefitswill be denied. And this should not be done based on domestic law but ontreaty provisions."

.), Interpretation of Tax Law and Treaties and TransferPricing in Japan and Germany, Kluwer Law International, The Hague,1998, halaman 4243 (Bukti PK20) yang menyatakan:3.2 INDUBIO CONTRA FISCUM IN TAX LAWIn the absence of a statute there is no liability to pay any tax.This is one reason why tax lave are to be strictly construed.One can only look at the words used.

The application ofArticle 3 (2), in other words, the application of given rules in this field ofdomestic law could in my view undermine treaty solutions and could alsolead to some kind of treaty override. think that since one grants benefits byway of a treaty one should also say under what circumstances such benefitswill be denied. And this should not be done based on domestic law but ontreaty provisions;Halaman 6 dari 61 halaman.

No. 624/Pat.G/2013/PN.Jkt Sel.Tidak hanya itu, Saudara Marco Widjaja pun mempertegas kalimattambahan pada foto tersebut dengan menuliskan kalimat pada emailsebagai berikut (vide Bukti T2):Hope you like it...... and the words are true.Pada tanggal 26 April 2013, PENGGUGAT mengirimkan emailkepada Saudara Marco Widjaja dengan Subject: /MG2632 (BuktiT3) yang melampirkan foto diri PENGGUGAT (Bukti T3).

In the other words, is a design which Is consists of featuresthat are partly functional and features that are not attributable solely tofunction.Terjemahan:Namun untuk jelas tidaknya apakah suatu desain terdaftar menurut RDA(Registered Design Act / RDA), seharusnya hanya terdiri dari fiturfitursaja tidak terkait dengan fungsi. Dengan kata lain, adalah desain industrihanya terdiri dari fiturfitur yang sebagian fungsional dan tidak sematamata pada fungsi fiturfitur tersebut.

Bahwa untuk itu Kuasa Hukum Tergugat sampai dengan TergugatIX dan Turut Tergugat meyampaikan suatu pendapat hukum/Pemeodibidang hukum yaitu :A claim is a letter made by a person who feels aggrieved and submitted toa competent court with the identity of boty the Plainitiff and the Defendantis Clear and complete and there is a legal relationship with the problem orevent which is the reasons of the claim or petitum which must beformulated with in other words the lawsuit must be clear, compelte andperfect

Putusan Nomor 174/B/PK/PJK/2015Commentary of Model Tax Convention, bukan untuk menentukanorang pribadi dan/atau badan sebagai Pemegang Saham;Bahwa demikian pula dengan GECD Commentary of Model TaxConvention on Article 10 ("Commentary'), paragraph 12 menerangkanbahwa "Therequirement of beneficial owner was introduced in paragraph2 of Article 10 to clarify the meaning of the words "paid ... to a resident"as they are used in paragraph 1 of the Article.

Un het agemeen words bij smaad ol'smaadschrifit metgevraagd Haar de waarheid van de telastegelegde; ook telastelegging vanware feiten is misdrijf wanneer zij maar strekken kan tot annranding inruimere kring van eer of goede naam en de Bader ze daartoe wil doerstrekken", demikian TJ NoyonGE Langmeijer, II, hal. 263);Bahwa dengan demikian berdasarkan uraian dan faktafakta hukum tersebut di atastelah terbukti dan tidak terbantahkan lagi bahwa Tergugat Telah melakukan tindakanmelawan hukum penghinaan

(In het agemeen words bij smaad ol'smaadschrifit metgevraagd Haar de waarheid van de telastegelegde ; ook telasteleggingvan ware feiten is misdrijf wanneer zij maar strekken kan totannranding in ruimere kring van eer of goede naam en de Bader zedaartoe wil doer strekken ", demikian TJ NoyonGE Langmeijer, II, hal263) ;35.

Edgar Bodenheimer (juridisprudence, 1970) menyebutkan ........ accordingto which the words of statute (maksudnya plain meaning rule), if theyappear to be plain meaning and unbiguous, must be applied with out regardHal. 68 dari 83 hal. Put.

berupa pengenaan PPh Pasal 26 atasdividen dengan reduced tax rate, dapat diterapkan kepada penerima dividen tersebut.Tujuan adanya persyaratan Beneficial Owner menurut OECD Commentary ofModel Tax Convention, bukan untuk menentukan orang pribadi/badan sebagaipemegang sahamBahwa demikian pula dengan OECD Commentary of Model Tax Convention onArticle 10 (Commentary), paragraph 12 menerangkan bahwa The requirement ofbeneficial owner was introduced in paragraph 2 of Article 10 to clarify the meaningof the words

Dan Saksi ada rekamanpembicaraan Saksi dengan Terdakwa pada Saat itu;Bahwa Saksi ada menanyakan bagaimana cara Terdakwa melakukanpemalsuan bukti setoran tersebut yaitu Terdakwa menggunakan aplikasimicrosoft words dan pakai printer Laser Jet;Bahwa Saksi tidak ada menanyakan kepada Terdakwa dimana Terdakwamelakukannya,apakah di kantor atau di rumah.

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Edgar Bodenheimer (juridisprudence, 1970) menyebutkan ........ accordingto which the words of statute (maksudnya plain meaning rule), if theyappear to be plain meaning and unbiguous, must be applied with out regardto the sense which their authors intended to convey and with out recourse toany exterior aids that my help elucidate their;Bahwa selain pendapatpendapat di atas, pengertian penafsiran menurutbahasa juga didapati di dalam kaedah hukum seperti dalam BW pasal 1342yang menyebutkan : jika katakata

Genuineness has tobe proved only if the other party firmly denies it, i.e. if the party states in clear andunambiguous words that the signature under the contested instrument is not his orher own.

an authentic instrument whichmust be kept according to a statutory provision constitute the same evidenceas the original instrument if they were issued by an official authorised to do so.Art. 430 CCP1.bs isit.indd 26The counterpart originals of judgments given in the Netherlands, of the ordersof Dutch courts and of authentic instruments executed in the Netherlands, aswell as the documents designated by law as entitlement to enforcement can beexecuted throughout the Netherlands.They must bear the words

Sharp words, angry glares, sullen expressions andconstant worry about health pervade virtually every conversation.One of the most outspoken is Andi Lensun, the father of Andini, ababy whose death last July set off the charges that the villagersillnesses were related to heavy metal poisoning. Adding to thePutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 32bitterness over the death of his baby, Mr.

Award sponsored by AT&T for InternationalPutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 59Environmental Issues the winner is Jane Perlez of the New YorkTimes if you thought you have heard the words NYT a lot today,you are right they have won 5 OPCs tonight and it is anunprecedented number and we congratulate them and of coursewe'll read about them tomorrow. Ms. Perlez investigated andexposed an environmental hell in Buyat Bay in Indonesia createdby Newmont an international gold mining company.

model ST340014A S/N : SMQODR2F, kapasitas 40 GB dari CPUwarna hitam putih, model mini tower pada tanggal 09 Januari 2009 ;e Hasil tender,.xls, diedit terakhir kali pada tanggal 18 Desember 2007,diaksesterachir kali pada tanggal 16 Desember 2009, ditulis ke Hard Disk Drive SeaGate baracuda model ST340014A S/N : SMQODR2F, kapasitas 40 GB dari CPUwarna hitam putih, model mini tower pada tanggal 18 Desember 2007 ;e Data Elektronik yang diketemukan pada BB 123/XII/2009/Cyberdalam file Microsoft Office Words

One canonly look at the words used. Therefore, if the word used is unclearor the meaning of the statutory provision is ambiguous, thetaxpayer must be given the benefit of the doubt and not be forcedto pay tax. This is the reason for in dubio contra fiscum in tax law;Yang dalam terjemahan bahasa Indonesia:3.2 In Dubio Contra Fiscum Dalam Hukum PajakDalam hal ketiadaan undangundang tidak ada tanggung jawabuntuk membayar pajak apa pun.