Products which are wholly obtained of produced as set out anddefined in Rule 3, orb. Products not wholly produced or obtained provided that the saidproducts are eligible under Rule 4, Rule 5 and Rule 6:Rule 3" Wholly Obtained "Within the meaning of Rule 2 (a), the following shall be consideredas wholly produced or obtained in a party:(a) Plant! and plant products harvested, picked or gathered there;(b) Live animals?

Party, provided that thatParty has the rights to exploit such waters, seabed and beneaththe seabed in accordance with international law,(g) Products of sea fishing and other marine products taken fromthe high seas by vessels registered with a Party or entitled toSly the flag of that Party,(h) Products processed and/or made on board factory shipsregistered with a Party or entitled to fly the flag of that Party,exclusively from products referred to in paragraph (g) above,(i) Articles collected there which

Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recyclingpurposes4, andj.

This is especially true wth regard to intangibles such as trademarks,which have value in the marketing phase after the goods pass through Customsinto the country of importation ";Terjemahan : "Walaupun pembayaran atas hak, informasi atau jasasebenarnyadisebut royalti atau biaya lisensi, hubungan pembayaran tersebut denganbarang impor atau penjualan ekspor mungkin tidak ada untuk dapatmenambahkan pembayaran tersebut.

This is especiallytrue wth regard to intangibles such as trademarks, which have value in themarketing phase after the goods pass through Customs into the country ofimportation ";Terjemahan : "Walaupun pembayaran atas hak, informasi atau jasa sebenarnyadisebut royalti atau biaya lisensi, hubungan pembayaran tersebut denganbarang impor atau penjualan ekspor mungkin tidak ada untuk dapatmenambahkan pembayaran tersebut.

Importer , manufacturer M and othersuppliers are all unrelated;Importer I, on the other hand, is related to Appellant C which holds theright of a trademark. Under the terms of a contract between and C, Ctransfers the right to use the trademark to against a royalty payment;Importer furnishes manufacturer M and other suppliers wth labelsbearing the trademark which are affixed to the sports bags before theimportation;Is the royalty related to the goods being valued?

Namun demikian, sepanjang Pemohonmembeli barang yang membawa merek dagang Billabong dari pemasokindependen, advisory opinionini jelas berlaku bagi perkara ini juga;1.Importer enters into a license/royalty agreement wth license holder Lestablished in country X under which I agrees to pay L a fixed sum ofroyalty for each pair of shoes bearing the trademark of L imported intothe country or importation. License holder L provides art and designwork relating to the trademark.

The Deputy Minister used similar language like"true connection", "effective control", "practical" and "logical" to describethe manner in which the royalties that Matte! Canada paid to licensor Xcould constitute "a condition of the sale of the goods for export toCanada" as between Mattel US and Mattel Canada.

Putusan Nomor 74/B/PK/PJK/201 7The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give Waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Putusan Nomor 74/B/PK/PJK/201 7The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik;Berdasarkan fakta, uraian

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;Halaman 27 dari 30 halaman.

(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding(sekarang Pemohon Peninjauan Kembali) dapat masuk pos 64.02,karena pada bab 64

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484, Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam Komponen tunggal yang terbuat dari

(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process

;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi

No. 424 PK/Pdt/2007"'Party' or Parties is not defined in Article 1 but is applied in theheading of the Contract as defining Batubara, the party to which theGovernment of the Republic of Indonesia is successor as the 'Party ofthe First Part' and ourselves as the Party of the Second Part with bothentities together referred to as 'the Parties.

In our view, this makes itclear beyond doubt that it is only ourselves and the Government of theRepublic of Indonesia which is a contract party and entitled to invokethe right to refer to arbitration to the ICSID disputes falling within theparameters of Article 23.1 for settlement.In addition, and this follows on from the points which we made abovein relation to the purported claimant, whom we would submit is plainlya nonparty to the KPC Contract, the named Second to SeventhRespondents are similarly

not party to the KPC Contract and aretherefore not capable of being bound by any agreement reached byourselves and the Government of the Republic of Indonesia to referdisputes which may arise between us and us alone to arbitrationbefore the ICSID.We would urge the Secretary General therefore to refuse to registerthe Request for Arbitration on the basis that arbitration proceedingshave been commenced by an entity which is not a party to the KPCContract and therefore not entitled to invoke provisions

No. 424 PK/Pdt/2007in dispute from the Republic of Indonesia which is signatory to theConvention. Whatever the status of the Claimant, in respect of whichwe make no admission, plainly it is not a Contracting State, it has notbeen designated a subdivision thereof and, in terms of establishingwhatever rights the Claimant may have to pursue a claim for allegedbreach of contract to which it is not on the face a party, this is not amatter which should be determined in arbitration before ICSID."

Kaltim Prima Coal)sendiri menyatakan dalam surat tertanggal 15 Mei 2006 bahwa :"'Party' or 'Parties' is not defined in Article 1 but is applied in theheading of the Contract as defining Batubara, the party to which theGovernment of the Republic of Indonesia is successor as the Party ofthe First Part' and ourselves as the Party of the Second Part with bothentities together referred to as 'the Parties.

2018tax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa: The term "dividends" asused in this Article means income from shares, mining shares, founders'shares or other rights (not being debtclaims), participating in profits, aswell as income from other corporate rights which

is subjected to thesame taxation treatment as income from shares by the laws of the Stateof which the company making the distribution is a resident,Terjamahan dalam Bahasa Indonesia:Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai

(tiga ratus empat belas koma tiga meter persegi) terletak di kotaShanghai Negara Republik Rakyat Tiongkok.Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tigaratus lima puluh ribu dolar Singapura);.

Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tiga ratuslima puluh ribu dollar Singapura atau senilai Rp3.500.000.000,00);9. Menghukum Turut Tergugat , Turut Tergugat II. Turut Tergugat Ill. TurutHalaman 6 dari 9 hal. Put.

memenuhi syarat kKedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara di jahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter.the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 18 dari 21 halaman.

(d) Sandals consiting of straps across the instep and counter or hee/strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk pos 64.02, karena pada bab 64, pos

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 2002.The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, (Explanatory Noted Bab 64Umum (B)).* Menurut pendapat pemohon banding (kami) penyataan diatas kurang tepatkarena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan caradiahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XII64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, inter alia:(g) Skiboots consisting of several moulded parts hinged on rivets or similardevices;(h) Clogs without quarter or counter, the uppers of which

are produced in onepiece usually attached to the base or platform by riveting ;(i) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attachedto the sole by stitching ;(j) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;12.13.

(k) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock into holes in the sole;(1) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk sub pos 64.02, karena pada bab 64, sub posyang paling tepat untuk sandal jepit dan sandal adalah sub pos 64.02;Bahwa menurut Ketentuan Umum

dari hasil rancangannya alas kaki tersebut tidak dapat melindungidari penetrasi air, maka alas kaki tersebut tidak dapat diklasifikasikansebagai alas kaki tahan air;Halaman 6 dari 30 halaman Putusan Nomor 1071/B/PK/PJK/201 7e Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberHalaman 23 dari 31 halaman Putusan Nomor 323/B/PK/PJK/2016or plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) NonWaterproof Footwear produced

issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident;Commentary Art.10 paragraf 28:Payments regarded as dividends may include not only distributionsof profits decided by annual general meetings of shareholders, hutalso other benefits in money or money's worth, such as bonusshares, bonuses, profits on a liquidation and disguised distributionsof profits.

The reliefs provided in the Article apply so long as theState of which the paying company is a resident taxes such benefitsas dividends. It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 31 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Normally,distributions by a company which have the effect of reducing themembership rights, for instance, payments constituting areimbursement of capital in any form whatever, are not regarded asdividends;Commentary Art.10 paragraf 29:The benefits to which a holding in a company confer entitlement are,as ageneral rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw, they

The reliefs provided in the Article apply so long as theState of which the paying company is a resident taxes such benefitsas dividends. It is immaterial whether any such benefits are paid outof current profits made by the company or are derived, for example,Halaman 32 dari 58 halaman. Putusan Nomor 901/B/PK/PJK/2016from reserves, i.e. profits of previous financial years.

Normally,distributions by a company which have the effect of reducing themembership rights, for instance, payments constituting areimbursement of capital in any form whatever, are not regarded asdividends;Commentary Art.10 paragraf 3 (29):The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves.Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of companylaw

mencatat 10% atas pembelian barang dagangan dariCadbury Malaysia sekaligus juga mencatat jasa Management dan ITkepada Cadbury Schweppes;Jawaban: Dasar pencatatan suatu transaksi ke dalam suatu akun untukpenyajian laporan keuangan Management adalah Group Reporting ManualCadbury, demikian juga dengan akun 5998 (Extra 5% IDTC) ini di manadidalam Group Reporting Manual ini akun tersebut adalah elemen 1037(other reconciling items) yang didefinisi adalah: includes all operatingrevenue and expenses items which

PK/PJK/2016yang secara komersial pencatatan Pemohon Banding pisahkan 90% ke hargapokok penjualan dan 10"/o ke Akun 5998 (Extra 5% IDTC), baik untuk transaksiImpor (mendebit akun 5998) maupun transaksi export (mengkredit 5% IDTC)yang mana sematamata Pemohon Banding lakukan hanya untuk penyajianlaporan keuangan tidak didukung dengan bukti yang kuat karena berdasarkanGroup Reporting Manual Cadbury disebutkan bahwa akun tersebut adalahuntuk mencatat "includes all operating revenue and expenses items which

nilai export Pemohon Bandinglebih tinggi dari Nilai import maka Akun atas transaksi ini akan bernilai negatif(ada penurunan biaya) dan pada saat nilai export Pemohon Banding lebihrendah dari nilai import maka Akun atas transaksi ini akan bernilai positif (adakenaikan biaya);Bahwa dasar Pemohon Banding melakukan pencatatan yaitu GroupReporting Manual Cadbury di elemen Other reconciling item yang menyebutkanbahwa akun tersebut adalah untuk mencatat "includes all operating revenue andexpenses items which

or other dispositions of any suchproperty or rights to the extent that the amounts realized on such sale,exchange or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

merupakan akun pencatatan pembelian barangdagangan adalah tidak terbukti dan amar pertimbanganMajelis nyatanyata tidak sesuai dengan fakta yangterungkap di persidangan karena: bahwa yang mendasari Termohon Peninjauan Kembali(semula Pemohon Banding) terkait sistem pencatatanatas akun 5998 adalah Group Reporting ManualCadbury. bahwa berdasarkan Group Reporting Manual Cadburyelemen 1037 disebutkan penjelasan atas akun 5998adalah sebagai berikut: Includes all intercompanyrevenue and expenses items which

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portion andthe a portion of the upper, sufficient to give waterproof protection to the foot,are incorporated into a single component which may be made of rubber orplastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.

Putusan Nomor 78/B/PK/PJK/2015Explanatory Noted Bab 64 Umum (B)Menurut pendapat Pemohon Banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber orplastics.Pos 64.03 Footwear with outer soles of

syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk sub pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

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 which

the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected with suchpermanent establishment or fixed base.

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

right to use:i motion picture films; orii films or video tapes for use in connection with television; oriii tapes for use in connection with radio broadcasting; orf total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which

the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.

The law which they propoundiS Supported by an administrative apparatus of close aides ordisciples;2. Traditional where charisma may become institutionalised throughdescent and the lawmaking powers pass to a successor. Law Isthen supported by tradition and inherite status as in the case of newmonarchies;3. Rational where there is a systematic elaboration of law andprofessionalised administration of justice by persons who havereceived their legal training in a learned and formally logicalmanner.

There is arationalised legal order which dominates in an empersonal fashion.Masingmasing tipe otoritas tersebut, menentukan modelpenyelenggaraan hukum (batik lawmaking, lawfinding,maupun lawenforcement). Dalam rezim otoritas kharismatik, tidakterdapat pembuatan hukum. Namun yang ada hanyalah penemuanhukum lewat intuisi dan bisikan supranatural. Akibatnya penerapanhukum hanya mengandalkan kebijaksanaan etis moral yang unik daritokoh kharismatik.

The felt necessities of the time, the prevalent moral andpolitical theories, institutions of public policy avoewed or unconsciouseven the prejudices which judges share with their fellowmen, havehad a good deal more to do than the syllogism in determining therules by which men should be governed.

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

Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andk.

berdasarkantax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa: The term dividends asused in this Article means income from shares, mining shares, founders'shares or other rights (not being debtclaims), participating in profits, aswell as income from other corporate rights which

is subjected to thesame taxation treatment as income from shares by the laws of the Stateof which the company making the distribution is a resident;Terjamahan dalam Bahasa Indonesia:Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

Putusan Nomor 510/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian di atas, dan sesuai dengan ketentuan hukumyang berlaku, terbukti dan tidak terbantahkan lagi bahwa Termohon PeninjauanKembali tidak tepat dalam mengklasifikasikan

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced