Rule 23, Appendix I, 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 aCertificate of Origin (Form E) in cases where the sales invoice isissued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided thatthe product meets the requirements of the Rules of Origin for theACFTA.

The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 059791 tanggal 13Februari 2013, kedapatan pengisian kolom PIB, antara lain sebagai berikut :Kolom Uraian Nomor Tanggal Ketera15 Invoice

Impor bahanbahan baku dan bahan setengah jadi untuk usahausaha tersebut dengan tidak mengurangi izin dari yang berwajib;Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (YCJ)Pemohon Banding, disebutkan bahwa:Article 4 Supply of components and MaterialsYCJ shall supply YMMA with components, parts and materials necessary for manufacturing the Iupon the request of YMMA.

The price thereof will be determined at an international competitivDate and method of payment, and method of transportation, and other relevant matters shall be detthrough mutual consultation between the parties hereto;bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 22008 oleh auditor Independen Drs. Thomson E.

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Ags aly je eo alld 8 Lalac EI pills GAM ge ai Ae jl shall ya48 Mall cel Gh yA) ye ile LYalig!

Overridding Principle : Any dispute arising out of or relatingto this Agreement shall be resolved exclusively by theprocedures set out in this Article 11. First, there shall befriendly discussions between Parties based on the basisthat Parties have agreed to established the cooperation inorder to generate the maximum profit for every Party;b. Binding Arbitration : If the dispute is not resolved byfriendly discussions under the immediate!

If the disputeis not resolved wthin forty (40) days after such notice,either Party shall be entitled to refer the dispute forarbitration by the Singapore Commercial Arbitration Boardin accordance wth the prevailing rules of such arbitrationtribunal. The decision of the Singapore CommercialArbitration Board shall be final and binding upon theParties.Hal 10 dari 72 Hal Putusan No. 339/Pdt.G/2015/PN. Jkt.Sel2.22.3Yang memiliki terjemahan bebas sebagai berikut:11. PENYELESAIAN SENGKETAa.

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

Guarantee for repurchasing share from Second Party : TheSecond Party shall pay USD 70,000 as downpayment forpurchasing 20% shares of The First Party wthin 3 workingdays after signing Agreement.

Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any chargesagainst him.3. Anyone arrested or detained on a criminal charge shall be broughtpromptly before a judge or other officer authorized by law to exerciseJudicial power and shall be entitled to trial within a reasonable time or torelease.

It shall not be the general rule that persons awaiting trial shall bedetained in custody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and, shouldoccasion arise, for execution of the judgement.4.

Anyone who is deprived of his liberty by arrest or detention shall beentitled to take proceedings before a court, in order that that court maydecide without delay on the lawfulness of his detention and order hisrelease if the detention is not lawful.5. Anyone who has been the victim of unlawful arrest or detention shall havean enforceable right to compensation..

No one shall besubjected to arbitrary arrest or detention. No one shall be deprived of hisliberty except on such grounds and in accordance with such procedure asare established by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any charges againsthim. Untuk mendapatkan salinan resmi, hubungi K it dan iat Jenderal Konstitusi RepublikJl.

Merdeka Barat No.6, Jakarta 10110, Telp. (021) 23529000, Fax (021) 3520177, Email: sekretariat@mahkamahkonstitusi.go.id 121(3) Anyone arrested or detained on a criminal charge shall be brought promptlybefore a judge or other officer authorized by law to exercise judicial powerand shall be entitled to trial within a reasonable time or to release.

In the case where no original certificate of origin(Form D) is presented, its certified true copy shall be presented;the back to back certificate of origin issued should contain some of the sameinformation as the original certificate of origin (form D). In particular, every comumnin the back to back certificate of origin should be completed.

FOB price of theintermediate member state in box 9 should also be reflected in the Back to backcertificate of origin;For partial export shipments, the partial export value shall be shown instead of the fullvalue of the original certificate of origin (form D).

,Ph.D. sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944,disebutkan "this convention shall be open for adherence bymembers of the united nations and states with then, and stateswhich remained neutral during the present world conflictkemudian di huruf b disebutkan adherence shall be effected bya notification addressed to the government of the United Statesof America and shall take effect as from the thirtieth day from thereceipt of the notification by the government of the

United Statesof America, which shall notify all the contracting states.

Article 24 (a)) that fuel andlubricating oils on board an aircraft of a Contracting State onarrival in the territory of another Contracting State and retainedon board on leaving the territory of that State shall be exemptfrom customs duty, inspection fees or similar national or localduties and charges.

Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakardan pelumas yang digunakan dalam pesawat dari negaraanggota yang melintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On TaxationOf Internasional Air Transport disebutkan With respect to thetaxation of income of internasional air transport enterprises andtaxation of aircraft and other moveable property, eachContracting State shall, to the fullest possible extent, grantreciprocally, kemudian

di angka 3 disebutkan With respect totaxes on the sale and use of internasional air transport: eachContracting State shall reduce to the fullest practicable extentand make plans to eliminate as soon as Its economic conditionspermit all forms of taxation on the sale or use of internasionaltransport by air, including taxes on gross receipts of operatorsand taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwaThe Chicago Convention on Internasional

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 2222 n nnn nnn n nnn nnn eneTerjemahan bebas dalam Bahasa Indonesia: Kontrak yang didasarkan pada kognosemen ini akan diatur menuruthukum Inggris dan tiap sengketa yang timbul atasnya akan diputuskan diInggris berdasarkan Hukum Inggris dan mengeluarkan

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 222 22 n nn nnn nnn nnn nee nenTerjemahan bebas dalam Bahasa Indonesia: "27.

Bahwa dalam dokumen perjanjian yang dijadikan dasar gugatan telahdipilin forum dan hukum yang berbeda dari hukum Indonesia, sehingga tidakdapat diadili di pengadilan Indonesia sebagaimana diatur dalam pasal 27Bill of Lading tersebut yaitu: The contract evidenced by this Bill of Ladingshall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of thejurisdiction of the courts of any other country: (kontrak yang didasarkanHal 47

by English law and any dispute thereunder shall be determined inEngland according to English law to the exclusion of the jurisdiction of the courtsof any other country: (kontrak yang didasarkan pada konogsemen ini akandiatur menurut hukum Inggris dan tiap sengketa yang timbul atasnya akandiputuskan di Inggris berdasarkan hukum Inggris dan mengeluarkankewenangan/jurisdiksi pengadilan negara lainnya);Menimbang, bahwa oleh karena Penggugat dan Tergugat terikat dalamperjanjian pengangkutan sebagaimana

Utr.Menimbang, bahwa oleh karena dalam Pasal 27 ditentukan tentang hukumdan jurisdiksi sebagai berikut disebutkan The contract evidenced by this Bill ofLading shall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of theJurisdiction of the courts of any other country: (kontrak yang didasarkan padakonogsemen ini akan diatur menurut hukum Inggris dan tiap sengketa yangtimbul atasnya akan diputuskan di Inggris berdasarkan hukum

At any time within theShares participation by Investor in The Company and/or the TargetSubsidiary, the Existing Shareholders at any given time shall guaranteethat total member of BOD and BOC are 3 (three) members and two ofthe members appointed by the Investor shall hold position as the (i)President Director and a Director and (ii) President Commissioner andCommissioner respectively in each of the Company and the TargetSubsidiary.Versi Bahasa Indonesia:Pasal 4Pernyataan dan Jaminan Perusahaan dan

Ayat (5) Butir (h)Cooperation Agreement, yang dikutip oleh Para Tergugat sebagai berikut:Pasal 2 Ayat (5) Butir (c) (1):Versi Bahasa Inggris:The existing Shareholders of the Company and/or the Target SubsidiaryShall cause the Company and/or the Target Subsidiary to do/perform anyactions to legalize the amendment of Constitution in accordance with theterms and conditions of this Agreement, including but not limited to submitreports and/or obtain approvals from the Minister and or BKPM Approval,and shall

Any dispute, controversy or claim arising out of, relating to, or inconnection with this Agreement, or the breach, termination or validityhereof, shall be finally settled exclusively by arbitration. The arbitrationshall be conducted in accordance with the rules of BANI in effect at thetime of the arbitration. The location of the arbitration shall be conducted inthe English language. The Arbitration decision shall be final and binding.Versi Bahasa Indonesia:b.

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough

;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein."

;Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein."

pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisih kurs atas pinjaman dalam valuta asing (Sepanjang selisih kurs tersebutmerupakan penyesuaian terhadap biaya bunga) atau amortisasi premi kontrakvaluta berjangka dalam rangka lindung nilai (hedging) dana yang dipinjamdalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dan trustee feeyang dilakukan oleh Pemohon Banding berdasarkan fee letter yangmerupakan penetapan biaya atas jasa jasa yang diberikan olehTechnical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

Perjanjian Pengalihan Hak KekayaanIntelektual antara CPG dan CPIG:Pasal 2 Perjanjian Pengalihnan Hak Kekayaan Intelektual (VideBukti PK5):Article 2Assigment2.1 In consideration of CPIG agreeing to license the CPIntellectual Proprietary Rights to CPI under theNovation Agreement and such other relatedagreements and documents to be executed by andbetween CPIG and CPI, CPG does hereby acceptthe assignment of the CP Intellectual Proprietaryrights from CPG.2.2 With the signing of this Agreement, CPIG shall

be thenew owner of the CP Intellectual Proprietary Rights,and shall have the rights to license the CPIntellectual Proprietary Rights to any and allsubsidiaries and affiliates of parties.2.3 CPIG may acquire new intellectual proprietary rightsfrom any third party or creates new inventionfrom itsown research and development facilities, and shallhave right to register it on its own name, and furtherlicense it to any Indonesia subsidiaries and affiliatesof the Charoen Pokphand Froup of Companies.Halaman

13 dari 37 halaman Putusan Nomor 453 B/PK/PJK/20162.4 By countersigning this Agreement, CPI shall bebound by this Agreement and the terms andcondition hereof.2.5 The assignment made under this Agreement shallinclude all rights, benefits, security, lien, and otherrights attached to the CP Intellectual ProprietaryRights.Terjemahan Resmi Tersumpahnya adalah sebagai berikut(videBukti PK5a):2.12.22.32.4Pasal 2PengalihanDengan persetujuan CPIG untuk memberikan lisensiHak Kekayaan Intelektual CP kepada

Hal ini sejalandengan Pasal 4.2 Perjanjian Lisensi dimana apabila terdapat suatuhal yang tidak didaftarkan patennya, maka hal tersebut adalahrahasia dagang, sebagaimana dikutip sebagai berikut (Vide BuktiPK8):Unless otherwise stipulated by the Parties, the Parties agree thatany Intellectual Proprietary Rights licensed by the Licensor to theLicensee under the Agreement which are not registered with therelevant authority the Territory or in other territories shall beconsidered as Trade SecretHalaman

NonDisclosure11.1.1 It is understood between the Parties that the Informationdisclosed pursuant hereto is proprietary and confidentialand the Licensee shall, during the period of theAgreement and thereafter, maintain in strict confidence allof the Intellectual Proprietary Rights and will not discloseany of the same except to its management, technicaldepartment or trusted employees approved by theLicensor in writing and any disclosure shall be madesubject to an express obligation of confidentiality

casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8: section (3) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment, there shall

Likewise, no account shall betaken, in the determination of the profits of a permanent establishment,for amounts charged (otherwise than towards reimbursement of actualexpenses), by the permanent establishment to the head office of theenterpnse or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights or by wayof commission for specific services performed or for management or byway of interest on moneys lent to the head office

The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, POC shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, whichterms and conditions shall be as nearly approximate those ofthe original contract as economic, political

However if until 1S' Nopember 2000, BTID still have notresumed e Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties" ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan dapat dibayar dengan persyaratan berikut :1)Para pihak telah menyetuui bahwa konirak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

and physicalcircumstances at such time shall permit ;.

However if until 15* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan DAPAT DIBAYAR dengan persyaratanberikut :1)Para pihak telah menyetujui bahwa kontrak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofHalaman 11 dari 45 halaman.

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged toHalaman 14 dari 45 halaman.

Putusan Nomor 1587/B/PK/PJK/2016pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60) days afterreceipt of invoice therefore...

Overhead Allocation;General and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can be reviewedperiodically by PERTAMINA and the CONTRACTOR.Halaman 27 dari 45 halaman.

apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall;(b) Furnish all technical aid, including foreign personnel,required for the performance ofthe Work Program,payment whereof requires Foreign Exchange;Halaman 37 dari 45 halaman.

Hal ini sebagaimana diatur pada KlausulPembatalan pada Perjanjian Hello Kitty sebagai berikut:CANCELATIONCancelation of this event of any time after the Artist has acceptedthe Offer shall result in forfeiture of the entire Offer amount.

KOMPETENSI ABSOLUTPada isi ketentuan AGREEMENT, tanggal 25 Juli 2016, pada paragrapASSIGNMENT; Neither party shall assign its benefits, rights angobligations to any third party ( including subsideries,associated Companisor affiliates without the prior written consent of the other party.

Theagreement shall be construed and governed by the laws Hong Kong andshall be subject to the non exclusive juridiction of the Courts of the HongkongTerjemahanditerjemahkan oleh EKO TJAHYADI, NO.1765/2006,Penterjemah Resmi dan Bersumpah TUGAS : masingmasing pihak tidakmemberikan hak, kewajiban dan kewajiban kepada pihak ketiga (termasukanak perusahaan, perusahaan asosiasi atau afilasi).

cermat dan benar;Bahwa dalildalil Memori Banding dari Para Pembanding/Para Tergugat,ternyata isinya hanya merupakan pengulangan atau persis sama denganJawaban, Duplik dan Kesimpulan yang telah dikemukakan Para Pembanding/ Para Tergugat pada persidangan Pengadilan Tingkat Pertama PengadilanNegeri Jakarta Selatan;Bahwa sesuai bukti Terbanding semula Penggugat yaitu P1, P2 dan buktiP3, terbukti Non Exclusive/Non Ekslusif dapat diartikan tidak khusus atautidak terbatas sehingga jika diterjemahkan ..and shall

2010, persetujuan tersebut telah disahkan dalam PeraturanPresiden Republik Indonesia Nomor: 37 Tahun 2011 tanggal 07 Juli 2011;bahwa menurut Terbanding, dalam Attachment A yaitu revisi atas OCP for the Rules ofOrigin of the AseanChina Free Trade Area terdapat penambahan aturan (Rule) yaitudiantaranya adalah Rule 23 yang telah diperkenankannya penggunaan mekanisme ThirdCountry/Third Party Invoicing pada Skema ACFTA, selengkapnya aturan tersebut berbunyi:"The Customs Authority of The Importing Party shall

The third party invoice numbershould be indicated in Box 10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the parties and the copy of the third party invoice shall beattached of the Certificate of Origin (Form E) when presenting to the Customs Authority ofthe importing Party";bahwa menurut Terbanding, hal ini dipertegas dengan diterbitkannya Surat Edaran DirekturJenderal Bea dan Cukai Nomor: SE12/BC/2011 tanggal 03 Oktober 2011 tentang PetunjukPenelitian Dokumen

materials, parts or produceoriginating from non ACFTA member states or of undetermined origin used doesnot exceed 60% of the FOB Value of the product produced or obtained and thefinal process of the manufacture is performed within territory of the exportingmember state;(iii) Products which comply with origin requirements provided for Rule 2 of theASEAN China ROO and which are used in a member state as inputs for finishedproduct eligible for preferential treatment in another member state/states shall

beconsidered as a product originating in the member state where working orprocessing of the finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; or(iv) Products which satisfy the products specific rules provided for in attachment B ofthe ASEAN China ROO shall be considered as goods to which sufficienttransformation has been carried out in a partybahwa menurut Pemohon Banding, dari overleaf Note attachment C ACFTA, terlihat jelasbahwa

the Early HarvestProgramme of the Framework Agreement are set out in Annex 3 of thisAgreement".bahwa berdasarkan butir 3(i) Origin criteria pada overleaf notes dijelaskan theproducts Wholly obtained in the exporting party as defined in rule 3 of therules of origin for ACFTA.bahwa selanjutnya berdasarkan Rules of Origin fot The ASEANChina FreeTrade Area, disebutkan:I. bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2 Origin CriteriaPor the purposes of this Agreement, products Imported by a Party shall

Bahwa pada Rule 3 disebutkan sebagai berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a). the following shall be considered as whollyproduced or obtained In a Party:Plants and plant products harvested, picked or gathered there,Live animals2 born and raised there,Products obtained from live animals referred to in paragraph (b) above;Products obtained from hunting, trapping. fishing. aquaculture. gathering orcapturing conducted there,Minerals and other naturally occurring substances

Klausula yang relevan dengan gugatan ini yang terdapat dalam keduakontrak tersebut adalah bahwa apabila terjadi/timbul demurrage ataubiaya waktu tunggu kapal di pelabuhan muat sebagai akibatketerlambatan pihak penjual menyiapkan barang, maka pihak penjual(dalam hal ini Turut Tergugat) yang harus menanggung biaya tersebut,sebagaimana dimaksud dalam Pasal 8 Kontrak 02 dan Kontrak 03.Pasal 8.07 Kontrak 02 berbunyi:"in the event that the Seller fails to meet the guaranteed averageloading rate, the Seller shall

In theevent that the seller loads the Shipment at a rate in excess of theguaranteed loading rate, the Buyer shall reimburse the Seller fordespatch.

The rate of demurrage and despatch shall be advised by theBuyer at the time of vessel nomination";Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang. diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.

Biaya waktu tunggu kapal dan kelebihan pengiriman harusdisampaikan oleh pihak Pembeli pada saat memberikan informasimengenai nominasi kapal";Pasal 8.07 Kontrak 03 berbunyi:"in the event that the seller fails to meet the guaranteed average loadingrate, the Seller shall reimburse the Buyer for demurrage. In the eventthat the seller loads the Shipment at a rate in excess of the guaranteedloading rate, the Buyer shall reimburse the Seller for despatch.

The rateof demurrage and despatch shall be advised by the Buyer at the time ofvessel nomination";Halaman 4 dari 36 Hal. Put. Nomor 885 K/Pdt/2016Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.

yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall

In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

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