Australia sehingga merupakan bagian dari labausaha (profit) dari Coates Hire Operation Pty Ltd Australia;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraIndonesia dan Australia mengenai Laba Usaha menyebutkan bahwathe profits of an enterprise of one of the Contracting States shall be taxable onlyin that state unless the enterprise carries on business in the other ContractingState through a permanent establishment situated in that state;Bahwa oleh karena itu, tidak ada dasar hukum

The rate of tax imposed by one of the Contracting States on interest derivedfrom sources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall notexceed 10 per centof the gross amount of theIntertest;Bahwa sesuai dengan Pasal 11 ayat (1) dan (2) Perjanjian PenghindaranPajak Berganda antara Pemerintah Indonesia dengan pemerintah Australiatersebut di atas, tarif PPh Pasal 26 atas pembayaran bunga kepada Coates HireHalaman 7 dari 29 halaman.

be taxable only in that State.However, any such income derived by a resident of one of theContracting States from sources in the other Contracting Statemay also be taxed in that other State.The provisions of paragraph 7 shall not apply to income derivedby a resident of one of the Contracting States where that incomeis effectively connected with a permanent establishment or fixedbase situated in the other Contracting State.

.3) The provisions of paragraph 1 shall not apply to incomederived by a resident of one of the Contracting States wherethat income is effectively connected with a permanentestablishment or fixed base situated in the other ContractingState.

In that case, the provisions of Article 7 or 14, as thecase may be, shall apply.Yang dapat diartikan sebagai berikut:Penghasilan yang tidak secara tegas disebutkan1) Jenisjenis penghasilan penduduk suatu Negara Pihak padaPersetujuan, dari manapun asalnya, yang tidak diatur dalamHalaman 25 dari 29 halaman.

PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan

Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:MenimbangMemperhatikanMengingatMemutuskan"The profits of an enterprise of a Contracting State shall

bear jointly all lossesarising from the Company failure toperform its obligations under Article2 paragraph (1) (including but notlimited to all expenses arising fromany future legal recourse that maybe filed by the Company inconnection with this amicablesettlement).(3) The First Party shall transfer the(4)NSB Shares to the Third Party, andthe Third Party agrees to receive thetransfer of the NSB Shares(hereinafter referred to as Transferof NSB Shares).

Thetransfer of NSB Shares in theCompany to third party shall beeffective on 60 (sixty) calendar daysafter the issuance of the stipulationor judgement of PN Jaksel on theAmicable Settlement Deed, unlessthe period is extended by Partiesmutual consensus.Upon theobligations undercompletion of theArticle 2(5) Pihak Kedua,(6) MasingmasingPasal 2 ayat (1) dan (3) Perjanjian ini,Perseroan (termasuk direksi, dewankomisaris, pemegang saham sertapara pekerjanya), Pihak Kedua(termasuk direksi, dewan komisaris

court orother forum or through anymeans or any action to claimFirst Party (including its board ofdirectors, board ofcommissioners, shareholdersand employees).The Second Party, the Third Partyand the Company agree toindemnify, defend and hold the FirstParty harmless against any and allclaims, demands, cause of action,losses, costs, expenses, obligations,liabilities or damages, includingreasonable attorneys fees, arisingout of or otherwise in respect ofbreach of this Agreement by them.Each Party shall

of the remainingprovisions contained herein shall notin any way be affected or impaired,provided that in such a case theParties shall use their best efforts togive valid, legal or enforceable effectto the invalid, illegal orunenforceable provisions hereof byentering into and executing newvalid, legal or enforceableprovision(s).tersebut dengan mengadakan danmenandatangani ketentuan baru yangsah, sesuai hukum dan dapatdilaksanakan.(4) Perjanjian ini diatur dan ditafsirkanmenurut hukum negara RepublikIndonesia

If there areany inconsistencies due to differinglanguage interpretations, then theBahasa Indonesia version shallprevail.(6) This Agreement shall not beterminated without the approval ofthe Parties in writing.(7) This Agreement shall supersede allprevious verbal agreements betweenthe Parties in connection withresolution of all existing mattersbetween the Parties, including butnot limited to matters set forth in PNJaksel Stipulation No. 203/2016 andthe Opposition Case.(8) The Parties herewith agree

barangnya sama dengan tingkatperdagangan dan jumlah barang, barang impor yang sedang ditetapkannilai pabeannya.3 Apabila terdapat lebih dari satu nilai transaksi barang identik, maka untukmenetapkan nilai pabean digunakan nilai transaksi barang identik yang palingrendah.2 Article 2 Agreement on Implementation of Article VII of the GATT 1994, mengatursebagai berikut:Article 21 (a) If the Customs value of the imported goods cannot be determined under theprovisions of Article 1, the Customs value shall

(b) In applying this Article, the transaction value of the identical goods in asale at the same comercial level and in substantially the same quantity as thegoods being valued shall be used to determine the Customs value. Where nosuch sale is found, the transaction value of identical goods sold at a differentcomercial level and/or in different quantities, adjusted to take account ofHalaman 7 dari 12 halaman.

Putusan Nomor. 157 B/PK/PJK/2012differences attributable to comercial level and/or to quantity, shall be used,provided that such adjustments can be made on the basis of demonstratedevidence which clearly establishes the reasonableness and accuracy of theadjustment, whether the adjustment leads to an increase or a decrease in thevalue.2 Where the costs and charges referred to in paragraph 2 of Article 8 areincluded in the transaction value, an adjustment shall be made to take accountof significant

differences in such costs and charges between the imported goodsand the identical goods in question arising from differences in distances andmodes of transport.3 If, in applying this Article, more than one transaction value of identical goods isfound, the lowest such value shall be used to determine the Customs value of theimported goods.Diterjemahkan sebagai berikut:Pasal 2I (a) Apabila nilai pabean barang impor tidak dapat ditentukan berdasarkanketentuan Pasal 1, maka nilai pabean ditentukan berdasarkan

That the DEFENDANT agrees that the Settlement Compensation is to be remitted notmore than 7 (seven) calendar days as of the date of this Settkement Agreement or it shall notbe later than 20 December 2013;4. That the PLAINTIFF agrees that the Settlement Compensation as mentioned above willbe remitted to the following bank account:Account Holder: PT.

Upon signing and completion of payment of the Settlement Fund as provided herein, thePARTIES hereby stated that now and in the future the Civil Case has been settled amicablyand hence the PARTIES shall release each party under this Settlement Agreement from all Pe15kopedaPeakkeselbaPetul claims (both criminal or civil) and/or other responsibility or liability of any kind ;7. This Settlement Agreement is made and signed in English and Indonesian languages.

Inthe event of any discrepancy in the interpretation of this Settlement Agreement, theIndonesian version of this Settlement Agreement shall prevail.In witness whereof, this Settlement Agreement is made by the PARTIES and thereafter thePARTIES submit 1 (one) original copy of this Settkement Agreement to the presiding Panelof Judges of the Civil Case to be accommodated in a Deed of Settlement Akta van Dading)in the Civil Case, as stipulated under Article 130 paragraph (2) of The Renewed IndonesianRegulation

Terbanding menetapkan pembebanan tarif Bea Masuk menjadi 5%(MFN) dan menyatakan PIB Nomor: 246695 tanggal 05 Juli 2011 tidakmendapat preferensi tarif Schema ACFTA dengan alasan Form E Nomor:E111303000080003 tanggal 10 Juni 2011 diterbitkan sebelum tanggalpenerbitan Biil of Lading (B/L Nomor HASLM E80D6BA777 tanggal 12 Juni2011).bahwa berdasarkan Rule 10 huruf a, "Operational Certification Proceduresfor the rules of origin Of The AseanChina Free Trade Area", disebutkanbahwa The Certificate of Origin shall

be issued by the relevant Governmentauthorities of the exporting Party at the time of exportation or soon thereafterwhenever the products to be exported can be considered originating in thatParty within the meaning of the ASEANChina Rules of Origin.bahwa berdasarkan Revisi Operational Certification Procedures for the rulesof origin Of The AseanChina Free Trade Area, Apendix 1 Rule 11menyatakan In principle, a Certificate of Origin (Form E) shall be issuedprior to or at the time of shipment.

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

B.864/TK4/PPHI/VIII/2019 dated 16August 2019.The Parties agree that thisSettlement Agreement shall actas a Decision of the High Courtof Pekanbaru in connection withHal 7 dari 12 hal Putusan Nomor 171/PDT/2020/PT PBR1.9sehubungan dengan Bandingterhadap Putusan No. 184 danakan mengikat Para Pihaksecara sah sebagai putusanhakim (Van Dading); dan dengandemikian Para Pihak akanmelakukan halhal yangdiperlukan untuk memastikanbahwa Perjanjian Perdamaiandisampaikan dan diterima olehPengadilan Tinggi Pekan

masingmasingdengan teliti dan segeramelakukan = seluruh tindakanyang diperlukan dan harusdengan segera atau kapan pundiminta untuk menandatanganiseluruh dokumentasi untukmemberikan keberlakuanterhadap Perjanjian ini.Setiap Pihak dengan intmenyatakan, menjamin danberjanji kepada Pihak lainsebagai berikut:(a) Pihak tersebut memiliki hak,kewenangan dan kekuasaansah yang penuh untukmenandatangani danmelaksanakan Perjanjian inidan seluruh persetujuan danL22.12.2.the Appeal against the DecisionNo. 184 and therefore shall

Entire AgreementThis Agreement (together withany documentsherein) constitutesreferred tothe entireagreement between the Partiesheretomatterrelating toand noits subjectamendmenthereof shall be binding on theParties unless made and agreedThisto mutually in writing.3.2.Governing Law and Choice ofForumAgreement shall ~ibeHal 9 dari 12 hal Putusan Nomor 171/PDT/2020/PT PBR3.3dan ditafsirkanberdasarkan, hukumnegara Republik Indonesia.Para Pihak dengan inisepakat untukmenyelesaikan sengketasehubungan dengan

In theevent of any inconsistency ordifference in interpretationbetween the Indonesian versionand the English version, theIndonesian version shall prevail,and the English version shall beamended to conform with theIndonesian version.

Putusan Nomor 1037/B/PK/PJK/2016 Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended& Restatted, 1988): 2, Cash, CallsA, From time to time, as hecessacy, Plant Operator shall cashCali from Producers; and Producrs shall pay or cause. to bePaid S Blant Operater ia O35 dollars their Fespece lveShares, separately determined as Previded Ln Section A.ol ofthe Agreement, of Projected net eash Fquirements For eachof:(a) Plane Operating Costs; and(5) the costs of Currently Funded capital

Projectsfor 4 calendar senth Sr BGFt thereof, as set ferkh in suchCash calls,The cash ealle For Blank Operatiag Coagts and CurrentlyFunded Capital Projects shall be S160 Sepacately and shallyBe in accordance with Producers" latest egtinates of gachSales Contract "gs Percentage as determined under Artiche 11Of the Agreement, Te during a year there Shall be aFevision in the estimate of a Sales Conkract's Percentage,or if the final determination of such Sales Contrace'sPercentage pursuant ta Section

Putusan Nomor 1037/B/PK/PJK/2016 The due date for ach cash esl1 Shall by=Operator, provided Plane Operatortwo weeks"set by Plantgives Prducers at leastadvance notice of such due datea.Each cash 211 Shall set ferth infollowing:reasonable detail the(2) current cash status all funds Fecelved. pursuant taPrier cash calls made in che Current calendar Fearand any interes earned thereon, less mniedate cogts debited and Paid); : :C2 s all funds not Yee fecelved pursuant to Pricer cashcalls;(3) proegectea

To the exteane Practicable, Plant operater Shall place thefunds received pursuant Eo cash calls in interestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests aad eotice Of such amounts shall bedelivered to the Producers. Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended & Restatted, 1988):b.

To the extent that fonds ore then held inthe Badak Payment Account the Trustee shall, promptly apon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Todak Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Paertamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalide

dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.a)bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area Rule 20 disebutkan:product sent from an exporting party for exhibition in another party and sold during or after theexhibition into a party shall

The name and address of the exhibiton mustbe indicated. a certificate issued by the relevant government authorities of the party where theexhibition took place together with supporting documents prescribed in rule 19 (d) may be required.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area Rule 23 dinyatakanThe Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the

Thethird party invoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and the copy ofthe third party invoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan Overleaf Notes Form E (ASEANChina Free Trade Area) butir 10dinyatakan Third Party Invoicing: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing

in Box 13 shall be ticked (Vv).

Information such as name and country of the companyissuing the invoice shall be indicated in Box 7;bahwa berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012tanggal 10 Juli 2012 dinyatakan Menetapkan tarif bea masuk atas impor barang darinegara Republik Rakyat China dan negaranegara ASEAN dalam rangka ASEANChina Free Trade Area (ACFTA), sebagaimana tercantum dalam Lampiran yangmerupakan bagian tidak terpisahkan dari Peraturan Menteri ini.bahwa berdasarkan Pasal 2 Peraturan Menteri

;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of its shareof production hereunder within sixty (60)

Overhead Allocation;General and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

The laws of the Republic oflndonesia shall apply to thisContract;"Halaman 26 dari 49 halaman. Putusan Nomor 325/B/PK/PJK/20172.2.

No term or provision of this contract, including theagreement of the Parties to submit to arbitratton hereunder,shall prevent or limit the Goverment of Republic Indonesiafrom exercising its inalienable rights;Section VIl Payments:Any payments required to be made pursuant to this Contractshall be made within thirty (30) days following the end ofthemonth in which the obligation to make such payments occurs.Section IV Rights and Obligations ofthe Parties:1.2. CONTRACTOR shall:(b).

PERTAM1NA shall reimburse it only out ofits share of production hereunder wrflnh1 sixty (60)days after receipt of invoice therefor.

Putusan Nomor 806/B/PK/PJK/2016Artice 2 Exhibit ABADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988):a Cash, CallsA, i i From time to time, as necessary, Plant Operator shall cash Cali .from Producers; and Producrs shall pay or cause te bepald fo Blant oOpetater in OS dollars their reepece legshares, separately determined as Provided in Section 8.01 ofEh@ Agreement, of Prejected net cash requirements For eachof:(a) Plane Operating Costa; and(6) the ests of Currently Funded Capital

shall bee Fecenciled 45 quickly agFi wv h aw & hak SMePrac ca te ith 206 ct ised Qhtingtes oa debe Thi ELel b E E iy Als Gambar V.

Putusan Nomor 806/B/PK/PJK/2016 :The due date for *ach cash esl Shall be Set by PlaniY aregives Producers. fives > a& leastWO Weeks!

the amount of auchSECSES.Es Te the extent practicable, Plant Operater shail place thefunds received pursuant to fash calls in interestearningSccOUunes; @ll interest earned thereon Shall be credited eoPlant Operating Costs and Retice of such amunes Shall tedelivered ta the Producers.

Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrasters shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10ayaide to the Liquefaction Company peat toe Seeling Gl, amlBball advise the Trosteo of such procedures which shall inelude o renirerernd that the Liquefaction Cumnpuny farnish the Troster wilh aeknowledsimont that each poyenenl by the Trae Ieceunler Fullysatisfica tee linkililies

TpgKecamatan Teluk Sebong, Kabupaten Bintan, Propinsi Kepulauan Riau(selanjutnya cukup disebut dengan VILLA ANGSOKA NO. 15)Pasal 5.1 PERJANJIAN INDUK(kutipan):On Commencement Date, theParties shall sign the Acceptence ofPossession and possession of thePremises shall be delivered to theSecond PartyPasal 1.1 PERJANJIAN INDUK(kutipan):Premises means the villa and thesurrounding land as set out anddemarcated in Schedule 2:;Pasal 6.1 PERJANJIAN PENGELOLAAN(kutipan):All standard Villa inventories,furnishing

and accessoriesincluding a Villa Buggy (theFurnishings) included with the Villaat the time of its initial handover tothe Second Party, shall beconsidered intrinsic to the Villa ...

For the purpose of this Articlea function or party shall be deemed tobe any gathering of 8(eight) or morepersons.

Kutipan PasalPerjanjian Pengelolaan VilaTerjemahannya dalamBahasa Indonesia Article 7.2:The maximum number of occupantsallowable shall be as listed below, andmay be revised as and when the FirstParty deems necessary, with threemonths (3) written notice to the SecondParty.

Kutipan Pasal Terjemahannya dalam Perjanjian Sewa Vila Bahasa Indonesiaditentukan.Article 13.2: Pasal 13.2:On termination of this Agreement by Pada pengakhiranthe First Party under Section 13.1, all Perjanjian ini oleh Pihakpayment which have been paid by the Pertama berdasarkan PasalSecond Party to the First Party shall 13.1, seluruh pembayaranbecome the property of the First Party yang telah dibayarkan olehand the First Party shall not be obliged Pihak Kedua kepada Pihakto refund any or all of

PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan

penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering;bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dinyatakan:"The profits of an enterprise of a Contracting State shall

Guarantee Provision.In consideration of DBS BANK (Hongkong) Limited ("Bank", whichexpression shall include all the branches of the Bank in all countriesand its successors and assigns) granting, continuing and affordingfacilities at the request of the person named in Part 1 of the Schedule("Guarantor" which expression shall include this person's successorsand assigns) for as long as the Bank may think fit to the personnamed in Part 2 of the Schedule (the Principal), the Guarantor hereby agrees and

(d).PROVIDED that the amount recoverable in respect of principalLiabilities from the Guarantor hereunder shall not exceed the sumspecified in Part 3 of the Schedule to this Guarantee.

For the avoidance of doubt, if Part3 of the Schedule is not completed, the Guarantor's liability under thisGuarantee shall be unlimited;Terjemahan bebasnya adalah sebagai berikut:1.

Untukmenghindari keraguraguan, jika Bagian 3 Lampiran tidaklengkap, tanggung jawab dari Penjamin berdasarkan Jaminan iniadalah tidak terbatas;Lebih lanjut, dalam Pasal 3 Perjanjian Jaminan dan Penggantirugian dinyatakan:Primary Liability of the Guarantor.Without prejudice to any other provision of this Guarantee, theGuarantor agrees that it shall also be liable under this Guaranteein respect of the Liabilities as a primary debtor and not merely as aguarantor or surety and if it had indemnified the

The Guarantor shall pay to the Bank ondemand any amount for which it is liable under this clause 2.Yang diterjemahkan secara bebas adalah sebagai berikut:Tanggung Jawab Pokok dari Penjamin.Tanpa mengurangi ketentuanketentuan lain dari Jaminan inl,Penjamin setuju bahwa ia juga akan bertanggung jawab sesuaiJaminan ini terkait dengan KewajibanKewajiban selaku prinsipal(debitor utama) dan tidak hanya sebagai penjamin ataupenanggung dan jika ia mengganti kerugian Bank sepenuhnyaterkait KewajibanKewajiban

Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical Services AgreemeKMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding (Perusahaan) yang berlaku efekti1 Juli 2006 dinyatakan Sevices to provided under the agreement are such services as shall be 1from time to time by company to assist the company and its personnel to supplement the compatwork with respect to following:$2.1 Business planning$2.2 General Magemement and Administration

Not later than Desember in each calendar year during the tetAgreeement, the parties shall agree an annual fee to apply for the following calendar year baseparties reasonable estimate of the amount of services to provided during the relevant calendar year; In addition to the fixed fee specified above , or agreed on an annual basis as provided herein, the shall also pay alloutof pocket disbursements and the third party expenses incurred by KNproviding the Services to the Company, to the extend that

antara KMC Oil(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan : in considerationgranted herein, the Licensee hereby agrees to pay to the licensor a royalty equal to percentage rate ;in Schedule 1 of Licensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell product under thePatent, in which case the rate shall

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan

Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.MenimbangMemperhatikanMengingatMemutuskanbahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan

Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.MenimbangMemperhatikanMengingatMemutuskanbahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall

EngineeringAttachment 2: Vessel Requirement Klausul 4 2.1.6Contractor shall also be responsible for all ctearences, port fees,taxes, permits, crew charges, logistics, etc; required for the Workat the site. Access to company's facilities shall be coordinated byContractor through Company.

Contractor shall familiarize itselfwith the requirements and any limitations or restrictions of theGovernmental Authorities and perform survey work in accordancewith such requirements, limitations and restrictions andrequirements of Company.

EngineeringAttachment 2: Vessel RequirementKlausul 4 2.1.6 Contractor shall also be responsible for all ctearences, portfees, taxes, permits, crew charges, logistics, etc; required forthe Work at the site. Access to company's facilities shall becoordinated by Contractor through Company.

Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Location shall be TKP4546, TKP58.559.5 and TKP6667. The locations are approximately 5 km north of BatamIsland.

Pemberitahuan Pabean Impor.bahwa berdasarkan pemeriksaan Majelis terhadap data pendukung yang dilampirkandiketahui bahwa Form E Nomor: E113216024846011 diterbitkan pada tanggal 24 Maret2011 sedangkan berdasarkan Bill of Lading Nomor: YSCLSHA110300351 tanggal 25Maret 2011 barang dikapalkan (shipped on board date) pada tanggal 25 Maret 2011;bahwa berdasarkan Operational Certification Procedures for The Rules of Origin of TheASEANChina Free Trade Area, Rule 10.a. disebutkan The Certificate of Origin shall

Operational Certification Procedures ASEANChina Free Trade Area(ACFTA) serta menimbulkan persepsi yang berbedabeda karena tidak menyebutkansecara eksplisit dan terukur berapa hari sebelum pengapalan yang dapat ditoleransi agarpreferensi tarif dalam rangka ASEANChina Free Trade Area (ACFTA) dapatdigunakan;bahwa berdasarkan Revised Operational Certification Procedures for The Rules of Originof The ASEANChina Free Trade Area, Appendix Rule 11 disebutkan: In principle, aCertificate of Origin (Form E) shall

Inexceptional cases where the Certificate of Origin (Form E) has not been issued by thetime of shipment or no later than three (3) days from the date of shipment, at the requestof the exporter, the Certificate of Origin (Form E) shall be issued retroactively inaccordance with the domestic laws, regulations and administrative rules of the exportingParty within twelve (12) months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.bahwa Revised Operational

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall

The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan