Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA 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) For(a)(b)(c)(d)(e)The Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

This Contract is subject to the laws of England;The provisions of the United Nations Convention of Contract for theInternational Sale of Goods (the Vienna Convention) shall not be appliedto this Contract;13.2. Any dispute arising in the execution or performance of thisContract shall be settled through amicable consultations between bothparties. In case no agreement can be reached through consultation, saidHalaman 10 dari 22 hal. Put.

Nomor 877 K/Pdt/2016dispute shall be referred to London Court of International Arbitration forarbitration in London by three arbitrators under the Rules of said Court.The Judgment of said Court shall be final and binding on both parties.The proceedings of the Arbitration shall be carried out in the Englishlanguage",9. Kami juga mengutip terjemahan bahasa Indonesia resmi dan tersumpahdari Pasal 13 Perjanjian tersebut di atas sebagai berikut:13.1.

Overridding Principle : Any dispute arising out of orrelating to this Agreement shall be resolved exclusively bythe procedures set out in this Article 11. First, there shallbe friendly discussions between Parties based on thebasis that Parties have agreed to established thecooperation in order to generate the maximum profit forevery Party;b.

If the disputeis not resolved within forty (40) days after such notice,either Party shall be entitled to refer the dispute forarbitration by the Singapore Commercial Arbitration Boardin accordance with the prevailing rules of such arbitrationtribunal. The decision of the Singapore CommercialArbitration Board shall be final and binding upon theParties.Yang memiliki terjemahan bebas sebagai berikut:hal 9 dari 52hal put No.768/PDT/2016/PT.DKI2.22.341. PENYELESAIAN SENGKETAa.

If the PRINCIPAL fails to complete building concentrator facilities(full option) wthin one year after the execution of the Addendum toAgreement No. : 01/PSKZI/II/2011, dated November 01, 2011, theObligee shall be entitled to claim for the amount bondAtau dalam terjemahan bebas, berbunyi :4.

Guarantee for repurchasing share from Second Party :The Second Party shall pay USD 70,000 as downpaymentfor purchasing 20% shares of The First Party within 3working days after signing Agreement.

Pasal 1 Franchise Agreement tertanggal 7 Jui 1995 antaraTergugat dengan Penggugat , yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 9th August 2014, the dateof expiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Pasal 3 Jangka

Butir 7 Trademark License Agreement tertanggal 7 Juni 1995 antaraTergugat dengan Penggugat , yang pada pokoknya berbunyi sebagaiberikut:This Agreement shall commence on 1 October 1994 andshallautomatically expire without notice on 9 August 2014Adapun terjemahan bebasnya adalah sebagai berikut:Penanjian ini dimulai pada tanggal 1 Oktober 1994 dan akan berakhirsecara otomatis tanpa pemberitahuan pada tanggal 9 Agustus2014.d. Pasal 3 jo.

Pasal 1 Pasal Franchise Agreement tertanggal 1 Juli 2005antara Tergugat dengan Penggugat II, yang pada pokoknya berbunyisebagai berikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 30 June 2015, the date ofexpiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Pasal

Pasal 1 License Agreement tertanggal 1 Juli 2005 antaraTergugat dengan Penggugat II, yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 8below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on 30 Juni 2015.Adapun terjemahan bebasnya adalah sebagai berikut:Halaman 9 Putusan Nomor 396/PDT/2021/PT DKIPasal 3 Jangka Waktu dan Pembaruan: Dengan tunduk kepadaketentuanketentuan dalam Pasal 8 di bawah

Pasal 1 Franchise Agreement tertanggal 7 Juni 1995 antaraTergugat dengan Penggugat III, yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 30 June 2007, the date ofexpiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Halaman 10

Putusan Nomor 805/B/PK/PJK/2016construction and installation of facilities for suchprocessing and utilizatition shall be carried outpursuant to an approved Work Program.c.

to adjustment asProvided in the Accounting Frocedure.: Plant Operater shallETanamit a copy of each eash S611 andidebilt note to theTrustee and Paying Agest(s) at the sane time such cash callor debit note is transmitted to Producera.eration te Plant Operater foe performance of itsShs uncer Article 3, each of ke reducers shall,fo the following previsiens of this Sectisn 4.91,E Operater, dn respect of each calendar year durings Bereentage of ali Plant Operating Costs.

From time to time, 9as Recessary, Plaat Operator shall cashcall. from Producers; and Prducts shall pay or cause. te bepeigo oto Plant Operacce in OS dobdas=s tnheic respectiveSeparately determined as providedSash requirements for eachshares, im Section 8.01 ofthe Agreenent, of projected netoesC=) Plant Operating Coses; and(5) the costs of Currentiy Funded Capital ProjectsCheresf, as set forth im such for a calendar senth orcash calis.The cash calle For Slant OGperscing cast= and Curcrenclhybe shown

Ene cash eall nextfhe issuance oe the debit nok@ feferred to inBy the amount of suchStccesdingSection J below shall be reducedencess.To the exten practicable, Plane Oferatecr shail places thefunds received pursuant to emsh calls in interest=earningScceunts; all interes: earned Ebe@ereon shall be credited eoPlant Cperating Costs and Retice at SUch amounts ghall tedelivered to the Producers. Gambar VI.

shall agree with the Liquefaction Company on appropriate procedures for the payment of funds 10poayalice to the Taquefoction Company pours te Aeclinn G1, nodBiol advise the Trustee of such presedures which shill inelude o requince that dhe Liquefaction Cunpuny tarnish the Tirsiee wilh anacknowledenwont thuk each poyeenh by the Treaster Iberemuler Fullysatisfies theo linkililies of Uerlanina or the Coulractors, as the casemay be, will respect fo tiqinvoies to whieh ther payment relates Gambar VII

Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest

arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only

in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, commercial or scientific equipment' ;(5) "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan

Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligibleunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered

akibatadanya kesalahan dalam pemberitahuan oleh eksportir,b. bahwa dinyatakan dalam surat jawaban "...the goods covered by the certificatewere manufactured in China, and all the materials such as FDY YARN used inthe goods were of Chinese origin" tanpa disertai buktibukti pendukung yangTerbanding mintakan sehingga Terbanding sangat meragukan karenapemasok tersebut bukanlah perusahaan manufaktur,c. bahwa berdasarkan Product Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

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

Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15

tentang Pengesahan Framework Area onComprehensive Economic Cooperation between The Association of South EastAsian Nations and The Peoples Republic of China (Persetujuan Kerangka KerjaMengenai Kerja Sama Ekonomi Menyeluruh antara Negaranegara Anggota AsosiasiBangsabangsa Asia Tenggara dan Republik Rakyat China);bahwa berdasarkan ANNEX 3 ATTACHMENT A Rule 10 OPERATIONALCERTIFICATION PROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA , disebutkan : RULE 10The Certificate of Origin shall

GACE11023S, B/L yang digunakanadalah B/L Nomor : SBJAC0001 tanggal 11 Mei 2011;bahwa dengan demikian dengan jelas diketahui bahwa Form E tertanggal 9 Mei2011 diterbitkan mendahului B/L tanggal 11 Mei 2011;bahwa yang membolehkan penerbitan Form E sebelum tanggal B/L diatur dalamRule 11 REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FORTHE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, sebagaiberikut : Rule 11 In principle, a Certificate of Origin (Form E) shall be issued priorto or at the

OF AMERICA (As Amended by 1996Protocol) FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECT TOTAXES ON INCOMEArticle 12 Interest1.Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may betaxed by both Contracting States.The rate of tax imposed by one of the Contracting Stateson interest derived from sources within that ContractingState and beneficially owned by a resident of the otherContracting State shall

not exceed 10 percent of the grossamount of such interest.Notwithstanding paragraphs 1 and 2, , interest arising inone of the two States shall be taxable only in the otherState to the extent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authoritiesthereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local

authorities thereof.Paragraph 2 shall not apply if the recipient of the interest,being a resident of one of the Contracting States, has apermanent establishment or fixed base in the otherContracting State and the indebtedness giving rise to theinterest is effectively connected with such permanentestablishment or fixed base.

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

Pacific Sumber Piranti Sejati mengenai penyelesaian sengketa yangselengkapnya dinyatakan sebagai berikut:"All disputes, differences or questions with respect to any matter arising outof or relatrng to this GSA shall be resolved amicably. Any disputes,differences or question that cannot be resolved by amicable settlement hallbe finally settled by the Indonesia National Arbitration Board (BANI) usingthe Rules for arbitration of BANI.

The number of arbitrators shall be one (1)ang the place of arbitration shall be in Jakarta. The language to be used inthe arbitration proceeding shall be in english language".

Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA 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.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7(a)(b)(c)(d)(e)dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity wth the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

Theeconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subjcct to Note 3 to this Chapter (a> The material of the upper shall be taken to be the constituent material having the greatexternal surface area, no account being taken Of accessories or reinforcements such a= arkPatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachrrients:(b> The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, mo account being taken of accessories or reinforcemersuch as spikes

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatsexternal surface areca, mo account being taken of accessories or reinforcements such as amnkpatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments:(b) The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, no account being taken of accessories or reinforcemersuch as

Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.

PMPSA shall at all times duringthe term of this Agreement be entitled to inspect, by its duly authorizedagents, any premises where the Products are manufactured or stored, orwhere materials to be used in their manufacture are stored, by Licenseeor any Authorized Manufacturer or for their respective accounts, and saidagents shall have free access to all parts of said premises and mayinspect and test the Products or such materials and make copies of therelated books and records of Licensee or any Authorized

Manufacturer.PMPSA shall have an unqualified right to require such changes inmaterials or methods of manufacture as may reasonably be necessary tosecure the production of Products complying in all respects with theSpecifications, dan Pasal 7 yang berbunyi: Technical Assistance AndImprovements.

PMPSA shall supply such technological assistance asPMPSA deems necessary or approriate to enable Licensee or anyAuthorized Manufacturer to manufacture and sell the Products inaccordance with the Specifications, Licensee or any AuthorizedManufacturer shall assume the cost of reasonable travel and livingexpenses associated with the provision of such assistance.

Licensee orany Authorized Manufacturer shall promptly communicate toPMPSAwithout charge any improvements relating to the Other IntellectualProperty Rights made by it or its employees, and once communicatedsuch improvements shall become the sole property of PMPSA)..

Nations And The Peoples Republic OfChina, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan Asal BarangForm E, yang diatur secara rinci dalam Revised Operational Certification Procedures(Ocp) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

notes of the Certificateof Origin (Form E), and signed by the authorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall

Etersebut.Adapun contoh stempel dan tanda tangan dimaksud sebagaimana tercantum PadaForm E Nomor: E1047018106493291 tanggal 13 Mei 2012Berdasarkan uraian di atas dimana kedapatan tanda tangan berbeda denganspecimen resmi dari Pemerintah China, maka disampaikan pembahasan sebagaiberikut:Bahwa berdasarkan Rule 7, "Appendix 1, Attachment A: Revised OperationalCertification Procedures (OCP) For The Rules Of Origin Of The AseanChina FreeTrade Area" disebutkan sebagai berikut :"Rule 7The Issuing Authorities shall

notes of the Certificateof Origin (Form E), and signed by the authorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate Of Origin (Form E) shall

shall setoff the Indebtedness maka pernyataan Pemohon Bandingsekarang Termohon Peninjauan Kembali tidak ada penyerahan piutangmenjadi tidak terbukti. Di sisi yang lain dinyatakan : WHEREAS : B. Aspart of the restructuring scheme of the Issuer, LTH has assigned theIndebtedness together with all rights and priviledges of LTH as providedin the Asset Sale Agreement pursuant a deed of assignment dated 26December 2006 made between LTH and THI. C.

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).