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

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

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

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

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

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (Ocp) For The Rules Of Origin Of TheASEANChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Putusan Nomor 1434/B/PK/PJK/2017(Virginia Indonesia Company, Total E&P Indonesia,dan Chevron Indonesia Company).Invoice tersebut diterbitkan atas dasar Article 8 danArticle 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988).Article 8 BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): 8.0L As consideration re Plant Oferater foc perfermance of itseSligations under Acticle 4, each of the Preducers shall,subject te the foliawing provisiens of Shis

Plans Operater and Paid SyProducers an accordance with fhe Acceunting Procedure.Such charges and Payments, shall be subject! to adjustment asPrevided in the Aocounting Precedure. Blant Obperatar shallEranamit a copy of each cash S411 andidebilt note ta theTrustee and Paying AGent (Ss) at the sane time such cash caiL er debit note is transmitted ta Preducers. Gambar IV.

Article 8 BADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): asCash Calls From time to time, as Necessary, Plant Operater shall cash all from Producers; and Preducrs Shall pay or cause. to be Halaman 31 dari 53 halaman.

Ene Cash call nexeSucceeding the issuance oe the dgebic AGk@ eferred te inSection below shall be reduced By the ameunt of suchcess.EB. To the extent BPracticazble, Plant Operater shail Place thefunds received pursuan: to cash calle in interesgtearningaccounts; ell interest earned thereon Shall be credited toPlant Cperating Cests and Retice of SUCH amounts @hall tedelivered to the Pereducers. Gambar VI.

BadakNGL Co. atas cash advance jasa pengolahan LNG.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Deseussesc=ne ce Worse Koxesreecr=o eocessrro CeanomsS12 Pertermines and the Contractors shall submit to the Trustee 62 FPertamina and the Contesstors shall agree with the Tiqmuefaction (Company on appropriate procedures for the payment of Fumd= Gambar VII. TRUSTEE AND PAYING AGENT AGREEMENT(1974):c.

Terbantah tidak menuntut bunga atas klaim yang diajukan padaSIAC, namun Arbitrator SIAC atas inisiatif sendiri justru menambahbunga atas klaim tersebut terlebih lagi diskresi kewenangan tersebutdidasarkan pada ketentuan hukum lain, bukan hukum yang berlaku diIndonesia sebagaimana disepakati Pembantah dan Terbantah dalamPerjanjian Pengakhiran dimana Pasal 6.1 menyatakan bahwa:This Agreement shall be governed by and construed in accordance withthe laws of the Republic of Indonesia...atau secara bebas

The procedures of the arbitration shall bein accordance with the rules of the SIAC. The place of arbitration shall beSingapore and the language of arbitration would be English.

Any awardpassed by the arbitration panel shall be final and binding on the parties;Terjemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dan secarafinal dan menentukan diselesaikan melalui Pusat Arbitrase IntemasionalSingapura ("SIAC") oleh majelis arbitrase yang terdiri dari tiga (3)arbitrator.

Termination:The Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect, andthe rights and obligations of the respective Parties shall be extinguished";Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidakHalaman 20 dari 43 hal. Put.

Jelas hal ini bertentangandengan ketentuan dan asas hukum yang berlaku di Republik Indonesiasebagaimana disepakati sebagai pitman hukum oleh Pemohon Kasasi(dahulu Pembanding/Pembantah) dan Termohon Kasasi (dahuluTerbanding/Terbantah) dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with thelaws of the Republic of Indonesia....

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

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

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

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

Rekan telah menjelaskan dalam surat Nomor:Ref.005/VIII/BAR/2010 tanggal 24 Agustus 2010;Menurut Majelis : bahwa menurut Terbanding, berdasarkan penelitian atas koreksi sewa bandwidtha.sebesar Rp.1.817.424.025,00 dapat dijelaskan sebagai berikut:Dalam Pasal 7 ayat (7) Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "Where profit include items which are dealt with separately in other Articles ofthis Agreement, then the provisions of those Articles shall

olehpasalpasal lain dari persetujuan ini, maka ketentuanketentuan dalam pasalpasal itu tidak akanterpengaruh oleh ketentuanketentuan dalam pasal ini;b.Pasal 12 ayat (2) huruf b Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficial owner of such royalties is aresident of the other Contracting State the tax so charged shall

Adapun persewaan Bandwidth yang Pemohon Banding lakukan adalah lebih tepat termasuk kedalam pengertian Jasa Laba/Usaha sebagaimana diatur di dalam Pasal 7 Ayat (1) PersetujuanPenghindaran Pajak Berganda Indonesia dengan Inggris yang menyebutkan the profit of anenterprise of a contracring state shall be taxable only that state unless the enterprise carries onbusiness in the other contracting state through a permanent establishment situated therein.

poin 2 huruf b dalam P3B antara Indonesia dan Inggris;bahwa berdasarkan Surat Keterangan Domisili Nomor : 680/5S/LBM/20776 11743/CVJ tanggal 04 April 2007yang diterbitkan oleh HM Revenue & Customs City of London Area Service, diketahui bahwa Intelsat GlobalSales & Marketing Limited berdomisili di Inggris (London), dan Intelsat tidak mempunyai BUT di Indonesia;bahwa pada Article 7 P3B Indonesia dan Inggris menyatakan hal sebagai berikut:11"(1) The profits of an enterprise of a Contracting State shall

Detpak Singapore) adalah penduduk (tax ofresident) negara Singapura, karenanya atas transaksi antara PemohonBanding dengan Singapura berlaku Tax Treaty antara Indonesia denganSingapura sebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i) TaxTreaty antara Indonesia dengan Singapura:The term Permanent establishment shall include especially;The furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of anindependent status within

Putusan Nomor 437/B/PK/PJK/2016Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan:The profits of an enterprise of a contracting state shall be taxable only inthat state unless the enterprise carries on business in the other contractingstate through a permanent establishment situated therein.

6 UndangUndang Pajak Penghasilan Nomor 17Tahun 2000, dapat dikurangkan sebagai biaya;Bahwa sesuai dengan bukti pendukung yang Pemohon Bandingberikan bahwa pemberi jasa manajemen (PT.Detpak Singapore)adalah penduduk (tax of resident) negara Singapura, karenanya atastransaksi antara Pemohon Banding dengan Singapura berlaku TaxTreaty antara Indonesia dengan Singapura sebagaimana disebutkandalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura:The term "Permanent establishment shall

Putusan Nomor 437/B/PK/PJK/2016termasuk jasa jasa konsultan oleh suatu perusahaan melalui seorangkaryawan atau pegawai lainnya dimana kegiatan itu berlangsung(untuk proyek yang sama atau yang berhubungan), untuk suatu masaatau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan;Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebutmenegaskan:The profits of an enterpnse of a contracting state shall be taxableonly in that state unless the enterprise carries on business in the othercontracting

Detpak Singapore)adalah penduduk (tax of resident) negara Singapura,karenanya atas transaksi antara Termohon PeninjauanKembali (Semula Pemohon Banding) dengan Singapuraberlaku Tax Treaty antara Indonesia dengan Singapurasebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i)Tax Treaty antara Indonesia dengan Singapura:The term "Permanent establishment" shall includeespecially; The furnishing of services, including consultancyservices, by an enterprise through an employee or otherperson (other than

disampaikan Pemohon Banding dalam sidang berupa Tecknical SevicesAgreement tanggal 4 Januari 2000 antara Pemohon Banding (PT LuxindoRaya) dan Kantor Pusat, diketahui halhal sebagai berikut:1. bahwa jenis jasa yang diberikan oleh Kantor Pusat sebagaimana disebutkan pada poin 1.1Tecknical Sevices Agreement tersebut adalah sebagai berikut:l).Lux will provide the technical services and/or maka available advice,assistance, resources, training and expertise at or from location outside ofIndonesia, and shall

consideration for the services to be rendered by Lux under thisAgreement, the Company agrees and undertakes to paya to Lux an annuallumpsum Technical Services Fee based on the prices set fort below :e Managing Director USD 600 per houre Senior Manager USD 500 per houre Manager USD 450 per houre Supervisor USD 400 per houre Senior USD 200 per houre Junior USD 100 per hour3. bahwa pada poin 2.2 disebutkan :ewreLux will invoice the Company for services rendered on a quarterly basisand the Company shall

, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall not exceed10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) The Government of the other State, including political subdivisions

be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial or scientificequipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotongan PPhPasal 26 adalah sebesar 20%;Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording to the laws ofthat State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall

not exceed10 per cent ofthe gross amount ofthe interest.Bunga tersebut dapat juga dikenakan pajak di negara di mana bungatersebut berasal (Indonesia) dan sesuai dengan perundangundangannegara tersebut (Indonesia), akan tetapi, apabila Beneficial Owner daribunga tersebut adalah residen negara lainnya (Belanda), maka pajak yangdikenakan tidak akan melebihi 10% (sepuluh persen) dari jumlah brutobunga.Ayat (5)The competent authorities ofthe two States shall BV mutual agreementsettle the mode of application

Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut;Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.However, subject to the provisions of paragraph 3, such interest may alsobe taxed in the Contracting State in which it arises and according to the lawof that State, but if the recipient is Me beneficial owner of the interest thetax so charged shall

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

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

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

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

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

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

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the preaconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

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

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7(a)(b)(c)(d)(e)dinyatakan The Issuing Authorities shall

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

If at any time Contractor's performance of thisContract is inadequate to meet Company's requirements or is otherwiseunreasonably slow, Company shall notify Contractor. If within two (2) daysafter receipt of such notice Contractor has failed to commence andcontinue expedited performace to meet Company's requirements,Company may terminate this Contract in accordance with Article 4.1.5. Anyincreased resources provided by Contractor to expedite progress shall beat Contactor's expense.

for payment for Work already perfomed (unless this Contract isterminated for breach of Article 9.8 in which case no such payment shall bedue).

The arbitrationproceedings shall take place in English with arbitrators fluent in English.Arbitration shall be held in Jakarta, Indonesia, unless another location asselected by mutual agreement of the Parties.

If the change does not impact Contractor's prices orscheduled for the Work, Contractor, shall promptly perform the change.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorisation, Contractor shall promptlyperform the change.

If the change does not impact Contractor's pricesor schedule for the Work, Contractor shall promptly perform the change.Hal. 107 dari 197 hal. Put. No. 1838 K/Padt/2010Cc.lf the change may reasonably impact such prices or schedule,Contractor shall immediately notify Company with details of the impactbefore commencing the change. Company shall then authorize orcancel the change. Upon such authorization, Contractor shall promptlyperform the change.