be confined to the Tire,Rubber Products, Plastics, Sealant, Printing Ink, Paint, Footwear and otherindustries in the countries of Indonesia(hereinafter called Territory).Article 5 Sales Promotioni Agent shall exert its best efforts to promote sale of products on itsown account throughout Territory.ii Before engaging in any or particular advertising for company,such as press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval inwriting.it Agent shall

give company all reasonable assistance inadvertising campaigns to be run by company itself in Territory.ivCompany shall provide agent fee of charge with all availabledocumentation required to exercise agent bussiness.

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc.Article 6 Information and Reporta Agent shall inform Company of the followingmatters:1 Market trends and competitive situation with respect to sale of ProductTerritory;2 Any complaints on Products;3 Any thirdparty infringement of Companys industrial property right.a Agent shall submit to Company the followingreports:I Annual report on sales forecast for

the next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those planned for the consequentperiod, and any importan events.3 Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly on indirectly,in its own name or in that of third parties, manufacture, sell or promote salesof any products

competing with or similiar to products, nor represent thirdparties who manufacture or sell such competitive or similiar products.Article 8 CommissionAs consideration for agents services rendered to company under thisagreement, company shall pay to agent a commission at the rate deemedappropriate as stipulated in the Supplemental Memorandum with Agent.Bahwa sesuai dengan Commission Agency Agreement diatas, TermohonPeninjauan Kembali (semula Pemohon Banding) bertindak sebagai agen yangmemberikan jasa

Nomor 3715 K/Pdt/2016certificates for the sales and services of all beverages authorized byapplicable laws and shall be responsible for all extension or renewal of thoselicenses, permits, approvals, registration, clearances, if the same is or areexpired at its own costs.

The Lessee shall also be responsible for obtainingall necessary entry and exit visas, work permits and approvals for itspersonnel and organization if any, and if requested by the Lessor, theLESSE will show proof of correct licensing of its operation and of itspersonnel.

The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosenby the arbitrators named by the complainant and the respondent;The Parties expressly agree that:(a) the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decisionissued by the arbitrators no later than twelve (12) months after thedate of commencement of the arbitration proceedings

(being thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good cause to permitan extension of the time for completion;(b) the arbitrators shall only reach their decision by applying strnct rulesof law to the facts and shall not purport to resolve any dispute exaequo et bono;(c) the arbitration shall be conducted in the English language;(d) any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall

dispute or question the decision ofthe arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;Pending the submission to arbitration and thereafter until the arbitrationtribunal

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 Tahun1981, 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 Pasl 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

Bahwa pada Perjanjian Kerjasama tertanggal 19 Januari 2011 tersebutdengan jelas terdapat Klausula Arbitrase ;Bahwa pada butir 15 dari Perjanjian Kerjasama tertanggal 19 Januari2011 aquo dengan tegas disebutkan sebagai berikut : Any disputearising out of or relating to this agreement, which has not beenresolved by negotiations within thirty (30) days from receipt by aparty of a notice of dispute from the other party, shall be settledexclusivey by arbitration before a panel of three (3) arbitrators

(theArbitration Panel) in accordance with the then cureent commercial2.3.2.4.arbitration rules of the International Chamber of Commerce, expect tothe extent such rules are inconsistent with this Agreement, in whichcase the provisions of this Agreement shall be followed.

Onone hand, and Part A, on the other hand, each shall select one (1)member of the Arbitration Panel, who shall jointly select the thirdmember of the Arbitration Panel. The Arbitration Panel shall decide allaspects of any dispute brought before it.

The venue of any arbitrationbrougt pursuant to this Agreement shall be in Batam, and thelanguage, in which the arbitration shall be conducted, including allwritings relating there to, shall be in Indonesia and Chinese.Yang terjemahan resminya sebagai berikut :Apabila musyawarah tidak berhasil, maka suatu panel arbitrase yangterdiri dari 3 orang yang sesuai dengan peraturan arbitrase KamarDagang Internasional harus dibentuk dalam 30 hari sejak tanggaldimana salah satu pihak menyampaikan pemberitahuan

Zoomlion Heavy Industry Science & Technology (tertera pada tinplate barang hasil pemeriksaan fisik barang); bahwa system importasi sebagaimana diuraikan di atas, termasuk mekanisme Third Party Invoicing;bahwa berdasarkan Attachment A: Revised Operational Certification Procedures For The Rules Of Origin OfThe ACFTA, disebutkan:Rule 23:The Custom Authority of the importing party shall accept a Certificate of Origin (Form E) in cases where thesales invoice isissued either bya a company located in a

The third party invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the parties and the copy of the third party invoice shall be attachedto the Certificate of Origin (Form E) when presenting to the Custom Authority of the importing party;bahwa berdasarkan Overleaf Notes:10. Third Party Invoicing: In cases where invoices are issued by a third country, The Third Party Invoicing inBox 13 shall be ticked.

Information such as name and country of the company issuing the invoice shall beindicated in box 7;bahwa berdasarkan penelitian lebih lanjut terhadap Form E Nomor: E133112202520080 tanggal 24 Juni2013, diketahui:e nama dan negara penerbit invoice tidak tercantum pada box 7 Form E tersebut, dane Issuing Authority tidak memberi contreng pada box 13 tentang Third Party Invoicing;bahwa berdasarkan uraian di atas, disimpulkan bahwa ada ketentuan terkait pengisian Form Eyang tidak dipenuhi sehingga Form

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) in caseswhere the sales invoice is issued either by a company located in a third country or by an ACFTAexporter for the account of the said company, provided that the product meets the requirements of theRules of Origin for the ACFTA.

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copyof the third party invoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalam persidangan, kedapatansebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 289167 tanggal

The abovementionedunforeseen events shall include, but not be limited to the following:h.

The abovementionedunforeseen events shall include, but not be limited to the following:j.

Pasal 9.8 Ketentuan Umum.Klausula 9.3 GC:Unless settled amicably, any dispute shall be finally settled byarbitration.

Unless otherwise agreed by both Parties:1. the dispute shall be finally settled under the Rules of ArbitrationBadan Arbitrase Nasional Indonesia (BANI), the arbitration shall takeplace in Jakarta and the language used shall be English2. the dispute shall be settled by three arbitrators appointed in accordancewith these Rules,Hal. 161 dari 265 hal Put Permohonan Pembatalan Arbitrase No.513/Pdt.G.ARB/2018/PN.Jkt.Sel.3. the arbitrator(s) shall decide matters as expeditiously as possible, butArticle

620 of the Code of Civil Procedure shall not apply,4. the cost and expense of the arbitration shall be borne by the Party thatloses or as may be apportioned by the arbitrator(s), and5. their rights of appeal under Article 641 of the Code of Civil Procedure areexpressly waived, and they agree the decision of the arbitrator(s) shall befinal and binding,Arbitration may be commenced prior to or after completion of the Works.

dengan dokumen Commission Agency Agreement antaraShiraishi grup dengan Termohon Peninjauan Kembali (semulaPemohon Banding), diketahui halhal sebagai berikut :Company desires to export certain goods to the territory stipulatedherein and appoint agent as its commission agent under the terms andcondition stipulated herein.Agent is willing to act as a commission agent for companys sales of thesaid products under the said terms and conditions.Article 3 TerritoryThe territory covered under this agreement shall

Putusan Nomor 692/B/PK/PJK/2013Article 5 Sales Promotioni.i.iil.iv.Agent shall exert its best efforts to promote sale of products on itsow account throughout Territory.Before engaging in any or particular advertising for company, suchas press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval in witing.Agent shall give company all reasonable assistance in advertisingcampaigns to be run by company itself in Territory.Company shall provide agent fee

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract forms usedby company etc.Article 6 Information and Reporta. Agent shall inform Company of the followng matters:1. Market trends and competitive situation wth respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industrial propertyright.b. Agent shall submit to Company the followng reports:1.

Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its ow name or in that of third parties, manufacture, sell orpromote sales of any products competing wth or similiar to products,nor represent third parties who manufacture or sell such competitive orsimiliar products.Article 8 CommissionAs consideration for agents services rendered to company under thisagreement

, company shall pay to agent a commission at the rateHalaman 10 dari 21 halaman.

be confined to the Tire,Rubber Products, Plastics, Sealant, Printing Ink, Paint, Footwear andother industries in the countries of Indonesia(hereinafter calledTerritory).Article 5 Sales Promotioni Agent shall exert its best efforts to promote sale of products on itsown account throughout Territory.ii Before engaging in any or particular advertising for company,such as press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval inwriting.ili Agent shall

give company all reasonable assistance inadvertising campaigns to be run by company itself in Territory.ivCompany shall provide agent fee of charge with all availabledocumentation required to exercise agent bussiness.

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc.Article 6 Information and Reporta Agent shall inform Company of the followingmatters:Market trends and competitive situation with respect to sale of ProductTerritory;Any complaints on Products;Any thirdparty infringement of Companys industrial property right.11a Agent shall submit to Company the followingreports:I Annual report on sales forecast for the

next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those planned for the consequentperiod, and any importan events.3 Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its own name or in that of third parties, manufacture, sellor promote sales of any products competing

with or similiar to products,nor represent third parties who manufacture or sell such competitive orsimiliar products.Article 8 CommissionAs consideration for agents services rendered to company under thisagreement, company shall pay to agent a commission at the rate deemedappropriate as stipulated in the Supplemental Memorandum with Agent.3 Bahwa sesuai dengan Commission Agency Agreement diatas, TermohonPeninjauan Kembali (semula Pemohon Banding) bertindak sebagai agen yangmemberikan jasa atas

Any award rendered by the arbitration tribunal shall be finaland binding upon each party. The arbitration hearing shall take place inSingapore."

Any award rendered by the arbitral tribunal shall be final andbinding upon each party. The arbitration hearing shall take place inSingapore."

Agent shall exert its best efforts to promote sale of products on itsow account throughout Territory;ii. Before engaging in any or particular advertising for company, suchas press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval in witing;Halaman 14dari 26 halaman.

Putusan Nomor680/B/PK/PJK/2013ilivAgent shall give company all reasonable assistance in advertisingcampaigns to be run by company itself in Territory;Company shall provide agent fee of charge wth all availabledocumentation required to exercise agent bussiness. Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc;Article 6 Information and Reporta.b.Agent shall inform Company of the following matters:1.

Any thirdparty infringement of Companys industnal property right.Agent shall submit to Company the following reports:1. Annual report on sales forecast for the next calender year by theend of September of each year;2. Semiannual report on the market situation, operations carried outin the previous period and those planned for the consequentperiod, and any importan events;3.

Agent shall assist in market research project of Company;Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its ow name or in that of third parties, manufacture, sellor promote sales of any products competing wth or similiar toproducts, nor represent third parties who manufacture or sell suchcompetitive or similiar products;Article 8 CommissionAs consideration for agent's services rendered to company under thisagreement

, company shall pay to agent a commission at the ratedeemed appropriate as stipulated in the Supplemental Memorandumwth Agent;4.3.

Subject to Clause 11.3, no otherterms and conditions of UAPL, the Buyers, the Supplier or themembers of Supplier Group shall apply to this MPA or the purchaseof the Materials.

Each CallOff shall in anyevent set out the quantity Called Off by the relevant Buyer, anyspecial transport in instructions and the required delivery date. ACallOff shall be submitted in accordance with any applicable DSA orUPC.

Pasal3.3 MPA selengkapnya menyatakan:Pasal 3.3 MPA:3.3 The Supplier shall and shall procure that each member ofthe Supplier Group shall:(a) at all times remain solely responsible for qualityassurance with respect to all Materials but shall neverthelesscomply with any quality assurance procedures andrequirements specified in this MPA or otherwise specified byUAPL from time to time; and ...Terjemahan oleh penerjemah tersumpah:"3.3.

Pasal 3.7 MPA menyatakansebagai berikut:To ensure that the Supplier is complying with its obligations underthis MPA the Supplier shall and shall procure that each member ofthe Supplier Group shall:(b) take the steps necessary to implement any reasonablesuggestions made by UAPL or a Buyer, failing which UAPL shallhave the option to terminate this MPA in whole or in part; ...Terjemahan oleh penerjemah tersumpah:Untuk memastikan bahwa Pemasok tunduk pada kewajibannyaberdasarkan MPA ini, Pemasok akan

Pasal 7.2.MPA menyatakan sebagai berikut:7.2 Delivery of the Materials shall take place according to the termsspecified in the relevant Term Sheets and risk of loss shall pass to aBuyer upon delivery at the delivery address on the terms specified.The title to the Materials shall pass to the Buyer upon delivery at thedelivery address on the terms specified, without prejudice to theBuyer's right of rejection and a refund should the Materials bediscovered to be defective or short delivered at any time

dokumen Commission Agency Agreementantara Shiraishi grup dengan Termohon Peninjauan Kembali (semulaPemohon Banding), diketahui halhal sebagai berikut :Company desires to export certain goods to the territory stipulatedherein and appoint agent as its commission agent under the termsand condition stipulated herein ;Agent is willing to act as a commission agent for companys sales ofthe said products under the said terms and conditions ;Article 3 TerritoryThe territory covered under this agreement shall

Putusan Nomor 676/B/PK/Pjk/2013ii.iii.IV.Agent shall exert its best efforts to promote sale of products on itsown account throughout Territory ;Before engaging in any or particular advertising for company,such as press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval inwriting ;Agent shall give company all reasonable assistance in advertisingcampaigns to be run by company itself in Territory ;Company shall provide agent fee of charge with all availabledocumentation

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc ;Article 6 Information and Report :a.b.Agent shall inform Company of the following matters:1. Market trends and competitive situation with respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industrial propertyright ;Agent shall submit to Company the following reports:1.

Agent shall assist in market research project of Company ;Article 7 Prohibition of Competitive Transaction :During the life of this agreement, agent shall not, either directly onindirectly, in its own name or in that of third parties, manufacture,sell or promote sales of any products competing with or similiar toproducts, nor represent third parties who manufacture or sell suchcompetitive or similiar products ;Article 8 Commission :Halaman 10 dari 22 halaman.

Putusan Nomor 676/B/PK/Pjk/2013As consideration for agents services rendered to company underthis agreement, company shall pay to agent a commission at therate deemed appropriate as stipulated in the SupplementalMemorandum with Agent ;c.

Plans Operator and paid byFroducers in aeardance with the Accounting Procedure,Such charges and Payments, shall be suSject!

Capital Projects shall be S150 Sepacately and ghalzbe in accordance with Producers" latest Ggtinates of sashSales Contract" gs Percentage as determined under Artiche 11of the Agreement.

Projects shall te Feeanmciied oas quickly asPra@ctleable with such revised @8tipgtes o: determination.

To the extene Bracticable, Plant operater Shall place thefunds received Ppursuane > cash calls in iaterest=earningeccounts; ell interest earned thereon Shall be credited eePlant Operating Cests aad motice of such amounts shall bedelivered ta the Producers, Gambar VI. Lanjutan Artice 2 Exhibit ABADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988):b.

the Trustee of such procedures whieh shall include o requirceocnt that the Lierfaection Compuny fornish the Trosiee will aeacknowledsient thut cach poyenenl by the Treaster lereunlor Fullysatisfies the linkililies of Meriaenina or the Coulractors, as tae casemay be, will respect to thq.invoies to whiel: Ue puyment relotos.62 Portamina and the Contractors shall agree with the Lique10 Gambar VII.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D,Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA; danb.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

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.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D.Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA; danb.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

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

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 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 Tahun1981, antara lain dinyatakan:berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan

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) 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 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: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) dianyatakan:"The profits of an enterprise of a Contracting State shall

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.