MusiazirPanitera PenggantiTtd.Siti Aisyah, SHall Pendaftaran Rp.: ,000.2 Biaya Proses Rp.: ,000.053 Panggilan Penggugat Rp.: ,000.0214 Panggilan Tergugat Rp.: ,000.0815 Redaksi Rp.: ,000.56 Materai Rp.: ,000.6Jumlah Rp.: .000.193

The Certificate of Origin shall be issued by the relevant government authorities of theexporting party at the time of exportation or soon thereafter whenever the products to beexported can be sonsidered originating in the party within the meaning of the ASEANChinaRules of Origin;bahwa pengertian saat diekspor (at the time of exportation) menurut ketentuan kepabeanan adalahsaat barang dikeluarkan dari daerah pabean yang diukur berdasarkan tanggal pemberitahuanekspor barang, maka tanggal B/L yang menunjukkan

Overhead AllocationGeneral 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 beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can bereviewed periodically by PERTAMINA and theCONTRACTOR."

Overhead AllocationGeneral 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.

Putusan Nomor 13/B/PK/PJK/20173.9.of the same kinds as those effected, through the permanentestablishment;Pasal 8 ayat (8):In the determination of the business profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are reasonably connected with such profits,including executive and general administrative expenses,whether incurred in the Contracting State in which thepermanent establishment is situated or elsewhere.

However,no such deduction shall be allowed in respect of amounts, ifany, paid (otherwise than towards reimbursement of actualexpenses) by the permanent establishment to the head officeof the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the useof patents or other rights, or by way of commission forspecific services performed or for management, or by way ofinterest on moneys lent to the permanent establishment.Likewise, no account shall be

Singapura berkaitan dengan pengurusanboard dan lodging karyawan Termohon Peninjauan Kembali(semula Pemohon Banding) di Singapura, pengurusanground handling pesawat di Singapura merupakanpenghasilan bagi pihak luar negeri yaitu Chevron OverseasServices Limited sehingga harus dipotong PPh Pasal 26;3.13.Bahwaterkait Overhead Allocation General andAdministrative cost, other than direct charges, allocable tothis operation should be determined by a detailed study, andthe method determined by such study shall

Berdasarkan ATTACHMENT A: OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREETRADE AREA pada Rule 6 butir (a) dinyatakan "The Government authoritiesdesignated to issue the Certificate of Origin shall, to the best of their competenceand ability, carry out proper examination upon each application for the Certificateof Origin to ensure that:a. The application and the Certificate of Origin are duly completed and signedby the authorised signatory;b.

Representative hereby accepts such appointment andaggress that in sale of the Products it shall alt all times carry out actionsthat, promote and maintain the excellence and quality of, and to preservegoodwill which is now associated with, the name and reputation ofWeatherford ...Terjemahan :1.1 Hakhak Khusus/Eksklusif.

If the Company terminates yourassignment with immediate release, you shall take during the notice periodany vacation leave, which you are entitled. The notice period and anyvacation leave shall run concurrently. My notice is required if you areterminated by Company for violation of Companys policies and procedure.(vide Bukti T5)Terjemahan :13.

,Ltd (MJAP)shall assist and render to PT Meiwa Kogyo Indonesia (M/ND) the followingservice;1. To assist the Production knowhow of the Buffing and the other Productswith proper technology,Halaman 2 dari 26 halaman. Putusan Nomor 825/B/PK/PJK/20172. To assist the other matters which MIND desires, concern thatPRODUCTS,Bahwa informasi yang disampaikan berkenaan dengan /ayout pabrik (settingline produksi, pengaturan/penempatan mesin/peralatan) dan teknik prosesproduksi M/ND.

Meiwa Nomor 001.2005 Article J Service diketahui:1) Meiwa Industry Co.Ltd shall assist and render to PT MeiwaKogyo Indonesia the following service production know how ofthe buffing and the others products with proper technology andto assist the other matters which PT Meiwa Kogyo Indonesiadesires, concern that products;2) PT Meiwa Kogyo Indonesia (Termohon Peninjauan Kembali(semula Pemohon Banding)) shall pay to Meiwa Industry Co.Ltd as a royalty for the technical assisteance and know how tobe rendered

signifikan antara tandatangan yang tertera pada Form E dengan specimen yang berwenang, sehinggakeabsahan dokumen Form E diragukan dan atas importasi PIB Nomor 189954tanggal 25/05/2011 ditetapkan berdasarkan tarif yang berlaku umum;bahwa penelitian terhadap uraian masalah dan dokumen pelengkap adalahsebagai berikut:a) Berdasarkan Rule 6 Attachment A Operational Certification Procedure (OCP)Anex 3 attachment A ditegaskan bahwa"Rule 6The Government authorities designated to issue the Certificate of Origin shall

par pard ltrparqj11993ri0s1360slmult1lwidctlparwrapdefaultaspalphaaspnumfaautoadjustrightrin0O1in993itapOpararsid3678620 rtlchfcsl afl ltrchfcs0f1lang1057langfel1033langnp1057insrsid334181charrsid3678620 '93Any dispute, controversy or claims arising between the Parties out of orin relation to this Agreement, or breach hereof, including without limitation any question relative to its interpretation,performance, validity, effectiveness and the termination of the rights orobligations of any Party, shall

If such dispute cannot be resolved amicably by the parties then such dispute shall be settledexclusively and finally by arbitration.

par pard ltrparqj11993ri0s1360slmult1widctlparwrapdefaultaspalphaaspnumfaautoadjustright rin0O1in993itapOpararsid3678620 rtlchfcsl afl ltrchfcs0f1lang1057langfel1033langnp1057insrsid334181charrsid3678620 '93Any dispute, controversy or claims arising between the Parties out of orin relation to this Agreement, or breach hereof, including without limitation any question relative to itsinterpretation, performance, validity, effectiveness and the terminationof the rights or obligations of any Party, shall

If such dispute cannot be resolved amicably by the parties then such dispute shall besettled exclusively and finally by arbitration.

The Arbitration shalltake place in Singapore in accordance with the Arbitration Rules of theSingapore International Arbitration Centre ('93STAC Rules'94) for the time being in force which rules aredeemed to be incorporated by reference to this clause, in which case thelanguage of the arbitration shall be in English, or in Jakarta, in thePurchaserrquotes sole discretion, before 3 (three) arbitrators in accordance with theRules (the '93Rules'94) of BANI (Badan Arbitrase Nasional Indonesia).par pard

perbuatan tercela, namun begitu dalam keadaan suami isteri sudahtidak saling mencintai lagi dan yang terjadi hanya sikap permusuhan dan salingmembenci sebagaimana yang dialami oleh Penggugat dan Tergugat tersebut,maka perceraian dibolehkan, sesuai dengan doktrin hukum Islam yang tercantumdalam Kitab Figih Sunnah Juz II halaman 248 :Mee E95) Slyadal cae al) all all Gye Gul Gy) Ag Gl Qi dle BLY) Gados ly Ugala) oh Ugaes ol Uda sae: Sie Lagltia) Gar ytiall alga dime gUbiow Y yl ualSAS 13 ell gi Soll Cpa Shall

Noone shall be subjected to arbitrary arrest or detention. No oneshall be deprived of his liberty except on such grounds and inaccordance with such procedure as are established by law.2. Anyone who is arrested shall be informed, at the time of arrest,of the reasons for his arrest and shall be promptly informed ofany charges against him.3.

Anyone arrested or detained on a criminal charge shall bebrought promptly before a judge or other officer authorized bylaw to exercise judicial power and shall be entitled to trialwithin a reasonable time or to release. It shall not be thegeneral rule that persons awaiting trial shall be detained incustody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and,should occasion arise, for execution of the judgement.4.

Anyone who is deprived of his liberty by arrest ordetention shall be entitled to take proceedings before a court,in order that that court may decide without delay on thelawulness of his detention and order his release if thedetention is not lawul.5.

No one shall bedeprived qf his liberty except on such gourds and in accordancewith such procedure as are established by law" Bahwa prinsip ini juga ditegaskan dalam UU No.39 tahun 1999tentang Hak Azasi Manusia sehingga dengan demikian, penahananyang dilakukan oleh Termohon terhadap diri Pemohon selain tidakberdasarkan hukum, juga bertentangan dengan normanorma yangtelah diterima secara universal ; Bahwa dengan demikian adalah sudah selayaknya danberdasarkan hukum serta sangat berperikemanusiaan apabilaPengadilan

No one shall be subjected toarbitrary or detention.

No one shall be deprived of his liberty except onsuch gourds and in accordance 'With such procedure as are establishedby law", yang ditegaskan dalam UU No.39 tahun 1999 tentang Hak AzasiManusia.Sehubungan dengan halhal tersebut, Pemohon memohon Majelis Hakimuntuk:1.BrMengabulkan permohonan Praperadilan untuk seluruhnya.Menyatakan penahanan berdasarkan Surat Perintah Penahanan No.Print 755/O.1.5/Fd.1/05/2008 tgl 27 Mei 2008 serta Penahanan Lanjutanberdasarkan Surat Perpanjangan Penahanan No.

Noone shall be subjected to arbitrary or detention.

Musthafa AsSibaisebagai pendapatnya sendiri sebagaimana tersebut dalam kitabnya AlMaratu baina alFighi wa alQanun halaman 100, dalam teks Arabnyaberbunyi sebagai berikut:aS gly SY VI dno al ye Gyo Alla G8 Lilac el Gill 5 GLEAN ae aid Y dan jl) Shall Glscei GI 2S Ge GLb Leal gt OLS Ibs & I jill Ihe lal GS Lagey GQuechie Gn gleial 4 ATsAusLeLl 4x0 ay dill A) Sh Legis ly JS Coe al del Gens) Ge Ge diag jl ENIY 5Artinya : "Bahwa kehidupan suamiisten itu tidak akan memperolehketenangan ditengah perpecahan

lySigil) Cua Shall pte UALS! gl GUY lll cL else et oly ilyCUS 9 C95 Cale! gh Ang HN Atk cli) Goal Lal ges Gah ILE ed giLegis CIA CS gall) Jae g Uglied cys Badal! alga Ame GUN Lea sly!

However, such royalties may also be taxed in the ContractingState in which they arise, and according to the laws of thatState, but if the recipient is the beneficial omer of the royaltiesthe tax so charged shall not exceed 15 percent of the grossHalaman 13 dari 26 halaman. Putusan Nomor 96/B/PK/PJK/2012amount of the royalties. The competent authorities of theContracting States shall by mutual agreement settle the mode ofapplication of this limitation;4.

Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall not exceed:(a) in the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties,in subparagraphs 3(d) and (f) 10%;3.

Ayat 3 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of the royalties the tax so charged shall

Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax so charged shall

not exceed 15% of the gross amount of the royalties.3 The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of this limitation.4 The term "royalties" as used in this Article means payments of any kind received asa consideration for the use of, or the right to use, any copyright of literary, artistic orscientific work including cinematograph films and films or tapes for radio or televisionbroadcasting, any patent, trademark, design or model, plan

Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atasBarang Mewah sebagaimana telah diubah dengan UndangUndang Nomor 18Tahun 2000 menyebutkan sebagai berikut :1 Royalties derived from sources within one of the Contracting States by a residentof other Contracting State may be taxed by both Contracting States.2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the other ContractingState shall

Penggugat dan Tergugat saat iniadalah hubungan hukum berdasarkan Perjanjian Utang Piutang;Melalui gugatannya dalam perkara ini, Penggugat meminta PengadilanNegeri Jakarta Pusat untuk antara lain menyatakan batal PerjanjianUtang Piutang (vide petitum gugatan no. 4 dan 6);Pasal 13.2 Perjanjian Utang Piutang menyatakan sebagai berikutFailing such an amicable setllement any dispute arising out of or inconnection wih this Agreement, including any question regarding itsexistence, validity or termination, shall

The tribunal shall consist of one arbitrator to be appointed by theChairman of BANI.

The language of the arbitration shall be in English;Terjemahan Bahasa Indonesia adalah sebagai berikut:Apabila penyelesaian secara damai tidak tercapai, seliao permasalahanyang timbul dari atau berkaitan dengan Perjanjian ini, termasuk setappertanyaan mengenai keberadaan, keabsahan atau pengakhirannya,harus ditujukan kepada dan diselesaikan melalui arbitrase di Jakartasesuai dengan PeraturanPeraturan Badan Arbitrase Nasional Indonesia("PeraturanPeraturan BANI") yang berlaku pada saat ini, aturan

Putusan Mahkamah Agung No. 794 K/Sip/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan :"Memperhatikan Policy No. 49/00137/08 tanggal 10 Agustus 1978(surat bukti P.1) di bawah bagian tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in witing by the parties indifference or if they cannot agree upon a single arbitrator;Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk memeriksa

However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the BeneficialOwner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest.Halaman 18 dari 40 halaman. Putusan Nomor 220 /B/PK/PJK/20143.

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions and localauthorities thereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if theBeneficial Owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal26 berupa bunga pinjaman sebesar Rp19.620.300.000,00 karena padasaat pemeriksaan diketahui berdasarkan hasil pertukaran informasidengan pihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance,B.V. adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemptionfrom, or a reduction of tax shall not apply if more than 50 percent of such income is used to satisfy claims by such persons(including interest, royalties, development, advertising, initialand travel expenses, and depreciation of any kind of businessassets including those on immaterial goods and processes) ,Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh

Thereby upon the execution of this AddenduIl, the Agreement becomes terminated and all the termand conditions of the Agreement shall becomunenforceable, null and void.2.

Thereby upon the execution of this Addendum II,the Agreement becomes terminated and all the terms and conditions of theAgreement shall become unenforceable, null and void,Terjemahan tersumpahnya oleh Penterjemah Tersumpah Eko Tjahyadiadalah sebagai berikut:Dengan mengesampingkan dan melepaskan hakhak pemulihan, tindakanhukum, dan ganti kerugian yang dapat dimiliki oleh Pemberi Sewaberdasarkan Perjanjian, Para Pihak dengan ini sepakat untuk mengakhinPerjanjian.

merupakan merek terkenal baik dinegaranya sendiri Jepangmaupun dipelbagai negara di dunia termasuk di Indonesia.Berdasarkan Pasal 4 UndangUndang Nomor 15 Tahun 2001 tentangMerek, merek Temohon kasasi termasuk dalam pengertian/dikualifikasisebagai pendaftar yang bentikad tidak baik, sehingga berdasarkan pasal69 ayat (2) UndangUndang Nomor 15 Tahun 2001 dapat dibatalkantanpa batas waiktu.Ketentuanketentuan diatas sejalan dengan pasal 6 bis ayat (3) KonvensiParis yang menyatakan bahwa NO TIME LIMIT SHALL

Musthafa AsSibai yang selanjutnya diambil alihsebagai pendapatnya sendiri sebagai mana tersebut dalam kitabnya AlMaratubaina alFighi wa alQanun halaman 100, berbunyi sebagai berikut :OY VI Aga ys atl: 5) pete Gyo MNS GA Lola eI Gilly GURY ae aiid Y Aaa g 5) shall oldLgdlud 6) GIS pbsd 1 jill laa lal GS) Lage sy Qyetltie Quy Eleial SY 5 agS shu sSy pth Logie ant y USI cee al Sel Ge 9 Sl Gye Ga Aang NAB all Seth Oo) pl Ge Goldoh pets Atle!