Nations And The 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 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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

Putusan Nomor 280/B/PK/PJK/2013For the purposes of this Agreement an individual, who is a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may

be taxed in that other State,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,Notwithstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the

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,The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4,Halaman 13 dari 34 halaman.

20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan:Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggrisdan Article 26 dari P3B Indonesia Luxemburg) antara lain diatursebagai berikut:Article 28 (Exchange of Information):The competent authority of the two States shall

Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information onlyfor such purposes.

saja isi dari Perjanjian Restrukturisasi karenaseluruh isi Perjanjian Restrukturisasi merupakan satu kesatuan danbagian yang tidak dapat dipisahkan antara yang satu dengan yanglainnya;Berikut ini kami sampaikan secara lengkap ketentuan dalam Pasal 2.3Perjanjian Restrukturisasi berikut dengan terjerpahan resminya, sebagaiberikut:1) Restruturing Subject to the Lender's satisfaction in full of the Borrower'sperformance in full or waiver by the Lender, of the Condition P, the Total IDRIndebtedness shall

(two hundred and twenty one billion, one hundredand seventy million, six hundred and ninety nine thousand and three rupiah) ofthe Total IDR Indebtedness (the "IDR Swap Debt) shall be exchanged forassets of affiliated companies asset out in the Ninth Schedule in accordancewith the terms and conditions of the Debt Settleroent Agreement to be enteredinto between the Borrower and Lender and acknowledged by the companieswhose debts form part of the account receivables to be transferred from theBorrower

to the Lender and who are listed on the Ninth Schedule ; and ;C) the remaining amount of total IDR indebtedness, being Rp22.302.223.413(twenty two billion three hundred and two million two hundred and twenty threethousand, four hundred and thirteen rupiah) shall be converted into UnitedStates Dollars at the Conversion Rate to US $ 2.144.444,56 (two million, onehundred and fourty four thousand, four hundred and forty four United StateDollars and fifty six cents) ("the USD Debt') and shall continue

Condition Precedent:the obligation of Parties under this Restructuring Agreement aresubject to the Lender's satisfaction in full of the Borrower'sperformance in full, or waiver by the Lender, of the ConditionPrecedent on or before the Closing Date, failing' which the Lender mayat its discretion determine that this Agreement shall forwith terminateHal 11 dari 31 hal. Put.

Nomor 769 K/Padt.SusPailit/2014without prior notice to the Borrower and the provision herein shallcease to have effect whatsoever and the terms and conditions(including the obligations of the parties thereto) of the Original LoanAgreement shall forwith be in full force and effect an enforceable.Unless otherwise agreed by the Lender and the Borrower, the ClosingDate, shall occur not later than 31 December 2002";Terjemahan resmi oleh Penterjemah Abdul Dialal Chusairi:4.

Of China,b)c)d)e)a)b)Cc)d)e)f)g)h)))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 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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

This Agreement shall be governed and construed in accordance withthe provisions of the Laws of Indonesia. Any dispute, controversy orclaim arising out of or relating to the Agreement, including any questionregarding its existence, breach, validity or termination, which cannot beamicably resolved through discussions between the Parties shall bereferred to and finally resolved by courts in Jakarta South District.Adapun terjemahan resmi dan tersumpahnya adalah sebagai berikut:9.

Adapun kewajiban ini dituangkan dalamPasal 3 huruf Perjanjian Perdamaian yang kami kutip sebagai berikut:(a) The authorized representative of the Parties shall meet inIndonesia to sign this Agreement. The Effective Date of thisAgreement shall be the date on which this Agreement is signed.On the Effective Date, KPMOG shall pay WASCO USD 600,000(United States Dollars Six Hundred Thousand) to the bankaccount designated by WASCO.

WASCO shall not be obliged toexecute the tasks in clause 3 (b) below until WASCO hasreceived the said USD 600,000 (United States Dollars SixHundred Thousand).Terjemahan resmi dan tersumpah sebagai berikut:(a) Perwakilan yang sah dari Para Pihak akan bertemu diIndonesia untuk menandatangani Perjanjian ini. Tanggal EfektifPerjanjian ini adalah tanggal pada saat Penanjian iniHalaman 5 dari 49 Putusan Perdata Gugatan Nomor 1006/Pdt.G/2020/PN Jkt.Selditandatangani.

Adapun kondisi prasyarat perdamaian yangmenjadi kewajiban Tergugat ini dituangkan dalam Pasal 3 huruf (c) butir(i) Perjanjian Perdamaian yang kami kutip sebagai berikut:(c) KPMOG shall pay WASCO USD 1,000,000 (United StatesDollars One Million) to the Bank account designated byWASCO within five (5) business days after Indonesian Policeissued Termination Letter of the Police Reports (SP3).

This precondition shall be that KPMOG shall ensure that WASCOreceived original communication documents (SP3 Letter)from departments of the police signed by the Commissionerof Police regarding each and all persons against whom thecomplaint is made/investigation was/is being carried out inconnection with the Rental Agreement.Terjemahan resmi dan tersumpah sebagai berikut:(iv) Para Pihak menyetujui bahwa Penanjian JualBeli akanmemasukkan kondisi prasyarat secara tegas yang berlakuuntuk pengalihan kepemilikan

Orica Patents kewajiban agar Pemohon Banding mencantumkanlogo atas segala Orica KnowHow yang digunakan dalam pemberianjasa peledakan kepada pelanggan;Bahwa pada Pasal 9 Explosives Technology License Agreementdisebutkan mengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 theLicensee shall pay Orica Royalties of A$24 for each Production Unit ofBulk Oxidizer produced by the Licensee;.

or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those royalties, in subparagraphs3 (d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States 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%; and(b) in all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.

royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged 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 thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations;Article 12 ayat (3) huruf aAyat (8) The term "royalties" in this Article meanspayments, whether periodical or not, and howeverHalaman 25 dari 29 halaman.

If at such tins Fhis Breves pat to be the casean iBeclal allocation procedures Tespecling Blank OperatingCosta vill ba adopted as may be acpreoriate,8.02 The charges provideda i EAGP In Section 6.01 shall be asneciFladSaparately :B ty for eaeh sales Conteack and acaject ta separateCash calls and dabit . notes by Plant Operater and Paid SyProducers in acesrdance with che Acounting Preceduce,Such charges and Payments, shall ba Susject!

CallsA, * .From time to time, as necessaty, Plant Operator shall cash Call. from Producers; and Products shall pay or cause te beHalaman 36 dari 60 halaman Putusan Nomor 1427/B/PK/PJK/2017Paid o Plant Operates in G3 dollars their respectlveshares, separately determined as Provided im Section 4.01 ofthe Agreement, of Projected net cash Fequirements For eachof:(a) Plant Operating Cases; and(5) the easts ef Currently Funded Capital Projectsfor a calendar senth SF Prt thereof, as get ferth in suchCash

Projects shall be Feconcl led a5 quickly agPracticable with such fevised estimates o: determination.Gambar V.

En@ cash call aexetSucceeding the issuance mE the debit AcK feferred to inSection 3 below shall be reduced By =R# ameunt of suchSXcees.To the extent Practicable, Plant Operater shail Places thefunds received Pursuant t> cash calle in iaterestearningSCceunes; all interes earned Ehereaon shall be credited esPlant Cperating Coses and netice af SUCH amounts ahall Bedelivered ta the Producers,Gambar VI.

To the extent that funds are then held inthe Badak Payment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Podok Payment Account the amount of such invoice,Porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde to

Nations And The 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 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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

;Pasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of SingaporeHal 11 dari 67 Hal.Putusan SelaInternational Centre ("SIAC Rules") for the time being in force, whichrules are deemed to be incorporated by reference to this clause."

Perjanjian Distribusi.;10.Lebih lanjut, dengan melihat pasalpasal dalam Perjanjian Distribusi di bawahini, nyata bahwa gugatan Penggugat yang meminta ganti rugi biaya karyawankepada Tergugat (sebagai prinsipal supplier dari Produk Dior) adalah sengketamenyangkut Perjanjian Distribusi, sehingga tunduk pada klausulaarbitrase yang termuat dalam Perjanjian Distribusi sebagaimana dikutip dalam butir 5 Gl ata, jee nasesnnenennnmnesnssnenmcamnnneeernemennsnenennnemenASRRERAnES(a) Pasal 8.3"The Distributor shall

;(c) Pasal 11.1"In the event this Agreement is not renewed as provided forabove, the Distributor shall not be entitled to any damages,indemnity or compensation whatsoever." ;Terjemahan bahasa Indonesianya adalah:"Apabila Perjanjian ini tidak diperbarui sebagaimana ditentukan diatas, maka DISTRIBUTOR Pen idak akan berhakkerugian, ganti rugi atau kompensasi apapun juga."

;(d) Pasal 11.3.6"Upon expiration or termination of the present Agreement, for anyreason whatsoever, the DISTRIBUTOR shall not be entitled to anydamages, indemnity or compensation whatsoever."

XX perjanjian dimaksud. ;19.Pasal XX Perjanjian Distribusi secara tegas mengatur bahwa segala sengketayang timbul antara Penggugat dan Tergugat menyangkut Perjanjian Distribusiharus. diselesaikan: Melalul Ar bitrase. jncesasannnmcemnsne nen nsnenesnenennnmmenasenennnnesHal 17 dari 67 Hal.Putusan SelaPasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall

TF at puch eiwe ents ESS"6S nol bo he the omne,Sapercilal allecation Proc@dares cesowcoling Slane OperatingLeechs will be aented ae may ke Sepronrigteas :The charge: = gr iSes Provided fae in seceian 8.01 shall hae apesifiadTRQhO rarely See mech: sate Conteeck aul sobs a seco 6S feparatsSash calle and dabit Aohes by lene WEEPaEor Gnd pei) hyFIOOUCeFa 5 aggerdance wih the Agccuntleg PoourdsoSuch Charges esd Pguence shall bo sabiect!

Putusan Nomor 1433/B/PK/PJK/2017 Cash CallsFrom tims tc tine, as necessaty, Plant Operator shall cashCall from Producers, and Producers shall Pay of cause to bepald fo Blant Operater in GS dollars their rspectiveShares, separately determined as Brovided in Seckticn 8.01 ofEhe Agreement, of Peejected net cash fequirements For eachof:(a) Blane Operating Costa; and(5) the esets er Currently Funded Capital Projectsfor @ calendar senth Sr Bt theceof, as s@t forth in suchCah calls.The cash ealle For Plane

Operating Casts and CurrentlyFunded Capital Projects shall be S2oWM Separately and ahaildba in acerdasee with Producers" Jztest estingt@s of eachSales COREGack's Fercencage as determined under Aretlele 11Of the Agreement.

To the #etant Seagtteable, Plant UpfPater shall place thefunds received poreueac te cash calis In snterest=earningSCEGURES; all interest earned ebeicun ghali be credited &oPlant Operating Costs and nstice ef such a2gunee dhall Bedelivered ka the Producers. Gambar VI. Lanjutan Artice 2 Exhibit ABADAK LNG(BONTANG LNG) PROCESSING AGREEMENT (Amended& Restatted, 1988):b.

Putusan Nomor 1433/B/PK/PJK/2017Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Dhescnseaceeie Wire Tesrecero Procrssrmo CoamaesG1 Fortamite and the Gontracters shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly pon receiptof notice from both Pertamioa and the Contractors that any suchinroice

Nomor 48 B/Pdt.SusArbt/2015In the event of Force Majeure, the affected Party shall immediately and inany event no later than 48 (forty eight) hours inform the non affected Party inwriting and indicating the estimated duration of such event. The unaffectedParty shall acknowledge and confirm its acceptance or rejection of suchForce Majeure within 48 (forty eight) hours upon receipt of the affectedPartys notice.

The affected Party shall make its best efforts to resumeperformance as soon as possible;10.Bahwa berdasarkan ketentuan Pasal 10.4 Perjanjian Jual Beli Amoniak11.tersebut, ditentukan bahwa dalam jangka waktu 48 (empat puluhdelapan) jam sejak menerima pemberitahuan keadaan memaksa, makapihak yang menerima pemberitahuan keadaan memaksa tersebut harusmemberikan tanggapan apakah menerima atau menolak keadaanmemaksa tersebut;Bahwa setelah menerima surat tersebut, Termohon dalam jangka waktu48 (empat puluh

Any controversy or claim arising out of or in relation to thisAgreement, or breach hereof, shall be finally settled by arbitration in Jakarta;14.3. The arbitration shall be conducted before 3 (three) arbitrators inaccordance with the Rules of Arbitration of Badan Arbitrase NasionalIndonesia then in effect in accordance with Law Nomor 30 of the year 1999Hal. 8 dari33 hal. Put.

Nomor 48 B/Pdt.SusArbt/2015concerning Arbitration and Alternative Dispute Resolution (as it may beamended or replaced from time to time);a) The proceeding shall be conducted in English, and all arbitrators shall beconversant with and have a thorough command of the English language;b) Both Parties shall be bound by the award rendered by the arbitrators andJudgement thereon may be entered in any court of competent jurisdiction;c) Any Party will not be entitled to commence or maintain any action in

Penalty charges for late payment shall not beregarded as interest for the purpose of this Article.

Putusan Nomor 1373/B/PK/PJK/201 7Appendix P Invoicing and Payment Procedures:Broken contract shall have the meaning set forth inSection 7 (c);Reference Banks shall mean, collectively, at leastthree (3) banks designated as such by PLN from time totime (one of which shall at all times be Bank Indonesiaor any successor central bank for the Republic ofIndonesia), subject to approval of Seller, which shall notbe unreasonably withheld, provided that any change inthe designation of a Reference Bank with

respect to anyBilling Period shall be given on or before the third (3")Business Day following the last day of such BillingPeriod;d.

Notwithstanding the foregoing, theRestructuring Settlement Payments shall be dueand payable at the time, in the manner and ascalculated as set forth in Appendix F in thecircumstances set forth there in;e. Berdasarkan penelitian terhadap perjanjian Power PurchaceAgreement, perjanjian Amendment To Power PurchaseHalaman 40 dari 55 halaman.

Nations And The 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 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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and

Ketentuantersebut berbunyi :in all cases, the Arbitral Tribunal shall act fairly and impartiallyand ensure that each party has a reasonable opportunity to presentits case1 Tindakan tidak pantasHal ini diatur dalam beberapa ketentuan antara lain :3 Pasal 32 UU No. 4/2004 yang mewajibkan hakim (termasuk arbiter)memiliki integritas, kepribadian tidak tercela, jujur dan adil.

Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted. 2 Pasal 5 ayat (1) UU No. 4/2004 yang melarang hakim (termasuk arbiter)untuk bertindak diskriminatif3 Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindak partial.Pada setiap bentuk tindakan yang disebut di atas, secara inklusif dengansendirinya menurut hukum melekat iktikad tidak baik.

It shall also apply to arbitral awardsnot conseidered as domestic awards in the State where their recognition andenforcement are soughtTerjemahan :Konvensi ini berlaku terhadap pengakuan dan pelaksanaan putusan arbitraseyang dibuat dalam wilayah suatu Negara selain Negara dimana pengakuan danpelaksanaan putusan arbitrase tersebut dimintakan, dan timbul karena adanyaperbedaan subyek, baik orang maupun badan hukum.

1 :The Respondent shall pay interest on the total amount payable, as specified inparagraph 8&6 (c), from the date of registration of this Final Award under Article59 of the Indonesian Arbitration Law or the obtaining of an order of exequaturHal 15 dari 48 hal.

Klausula ini berbunyi:Except as provided in this Section, arbitration shall be conducted inJakarta, in accordance with the rules of Arbitration of the InternationalChamber of CommerceTerjemahan:Kecuali diatur lain dalam bagian ini, Arbitrase dilaksanakan di Jakarta,Sesuai dengan Peraturan Arbitrase International Chamber of commercePrinsip menentukan katagori putusan arbitrase yang didasarkan pada patokanteritorial/wilayah hukum sebagaimana disebut dalam pasal 1.9 jo.

The manufacture, distribution, marketing, and sale of the products within theteritory of Indonesia;b. and The sale and delivery of the products to the members of the groupindentified in schedule 3 to this agreement, which are located outside the territoryof Indonesia;Pasal 12.1 :For the purpose of this Agreement "Net Sales Price" shall mean the actual invoiceprice of the products sold or otherwise disposed of by the Licensee in arm's lengthcommercial transactions, less:a.

Sales (turnover) tax and/or value added tax, as applicable Unless such itemshave already been included in the invoice;Pasal 12.2:In consideration of the use of Knowhow as meant in subclause 1 (b) of thisAgreement, the Licensee shall anually pay to the Proprietor a sum of two (2) per centof the Net Sales Price of all Products sold by the Licensee (The Royalty);bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya implementasi pengembangan knowhow, teknologi

pada tanggal 03 Juli 2003 Pemohon Banding bersama Friesland Brands B.V.membuat Trademark Lisence Agreement yang mengatur halhal sbb :Pasal 2.1:Pursuant to the terms and conditions of this Agreement, the Proprietor hereby grantsthe Licensee and the Licensee agrees to accept grant of the exclusive tight to usethe Trade Marks during the term of this Agreement in the Republic of Indonesia inconnection with the marketing, distribution, and sale of the producs in the teritoty;Pasal 4.1:The Trade Marks shall

remain the property of the Proprietor under all circumstances.The Lisencee shall at the times recognize the validity of the Trade Marks and shallnot in any way challenge the Proprietor's ownership of, or its right to the TradeMarks,Pasal 10.1 :In consideration of the Trade Marks lisenced by the Proprietor pursuant to thisAgreement, the Licensee shall pay to the Proprietor a royalty of two (2) per cent ofthe Net Sales Price of the Products sold or otherwise disposed of by the Licensee innormal bonafide

commercial transactions;Pasal 10.2 :For the purpose of the previous subclause, the Net Sales Price shall be calculatedby substracting:Sales discounts, including sales allowance;Sales returns, and;Sales (turnover) tax and/or value added tax, as applicable;From the sales price of all products sold by the Licensee as invoiced by the Licenseeto its buyers;bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya kepemilikan trademark baik secara legal maupun ekonomisehubungan

Putusan Nomor.808 B/PK/PJK/201114148 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall

preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent

In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply:10 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24918/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat diketahui secara jelas

Putusan Nomor 663 /B/PK/PJK/201 21)(a) If the Customs value of the imported goods cannot bedetermined under the provisions of Article 1, the Customs valueshall be the transaction value of identical goods sold for export tothe same country of importation and exported at or about the sametime as the goods being valued;(6) In applying this Article, the transaction value of the identicalgoods in a sale at the same comercial level and in substantially thesame quantity as the goods being valued shall be

Where no such sale is found, the transactionvalue of identical goods sold at a different comercial level and/or indifferent quantities, adjusted to take account of differencesattributable to comercial level and/or to quantity, shall be used,provided that such adjustments can be made on the basis ofdemonstrated evidence which clearly establishes thereasonableness and accuracy of the adjustment, whether theadjustment leads to an increase or a decrease in the value;Where the costs and charges referred

to in paragraph 2 of Article 8are included in the transaction value, an adjustment shall be madeto take account of significant differences in such costs and chargesbetween the imported goods and the identical goods in questionarising from differences in distances and modes of transport;If, in applying this Article, more than one transaction value ofidentical goods is found, the lowest such value shall be used todetermine the Customs value of the imported goodsDiterjemahkan sebagai berikut:Pasal

Orica Patents kewajiban agar Pemohon Banding mencantumkan logo atassegala Orica KnowHow yang digunakan dalam pemberian jasa peledakankepada pelanggan.bahwa pada Pasal 9 Explosives Technology License Agreement disebutkanmengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 the Licensee shall payOrica Royalties of A$24 for each Production Unit of Bulk Oxidizer produced by theLicensee.bahwa menurut Majelis dalam menjalankan kegiatanya Pemohon

ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall

notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments, whether periodical ornot, and however described or computed, to the extent to which they aremade as consideration

A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously;10.3 Sample Splits. From each sample lot of ConcentratesBuyer shall prepare a sample which shall be divided into at leastfive (5) sealed sample splits for purposes of copper, gold and silverassays.

Buyer andSeller shall assay in good faith their respective sample splits andthe assay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.

designated below, an umpire shall be selected inrotation from the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.

In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the onginal assays.

8.5, the parties shall agree to theapplicable splitting limits for such additional impurities;11.4 Cost of Umpires Assay.

atauperaturan perundangundangan sebagaimana tersebut di atas.1.2Bahwa Majelis Hakim Pengadilan Pajak~ keliru) dalammempertimbangkan kesalahan tidak mencontreng kolom 13 ThirdCountry Invoicing pada Form E a quo termasuk dalam kategorikesalahan kecil yang dapat diabaikan.1.3 Ketentuan mengenai Third Country / Party Invoicing secara spesifikdimuat dalam Rule 23 Annex 04 Origin Certification Procedure(OCP) ACFTA yang disahkan dengan Perpres 37/2011 sebagaiberikut:The Customs Authority of the importing Party shall

The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.1.4Berdasarkan Rule 7 huruf (a) Annex 04 OCP ACFTA yangdisahkan dengan Perpres 37/2011 menyatakan sebagai berikut:Rule 7The Issuing Authorities shall, to the best of their competence andability

Putusan Nomor 942/B/PK/PJK/2017THIRD PARTY INVOICING: In cases where invoices are issued bya third country, the Third Party Invoicing in Box 13 shall be ticked(V). The invoice number shall be indicated in Box 10.

Putusan Nomor 942/B/PK/PJK/2017(e) Multiple items declared on the same Certificate of Origin (FormE) shall be allowed subject to the domestic laws, regulationsand administrative rules of the importing Party provided eachitem must quality separately in its own right.2.4 Berdasarkan Annex 06 OCP ACFTA Overleaf Note butir 4,menyatakan sebagai berikut:EACH ARTICLE MUST QUALIFY: It should be noted that all thegoods in a consignment must qualify separately in their own right.This is of particular relevance

Name of manufacturer andany trade mark shall also be specified.2.6 Bahwa pada faktanya, sesuai hasil penelitian terhadap SKA Form Eyang memberikan tarif preferensi pada 3 (tiga) PIB nomor: 395475tgl. 28/09/2012, 422465 tgl. 17/10/2012, dan 465606 igl.19/09/2012 telah ditemukan ketidaksesuaian antara Form Edengan ketentuan OCP ACFTA, sebagai berikut: No.