(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 ea the ieconstituent 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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 tw this Chapter (a> The material of the upper shall be taken to be the constitucr saterial ng the greatestexternal surface area, no count being taken of acccssori such as ankle Patches, edging, ornamentation, buckles, tabs, eyelet stays or (b> The constituent material of the outer sole shall be taken to he ma jal & the greatestsurface arca in contact with the ground, mo account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments

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, 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 greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee 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.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On

;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, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shallHalaman 11 dari 39 halaman.

diatursebagai berikut:"Pajak Ditanggung Pemerintah, yang selanjutnya disebutPDTP, adalah pajak terutang yang dibayar oleh pemerintahdengan pagu anggaran yang telah ditetapkan dalam AnggaranPendapatan dan Belanja Negara, kecuali ditentukan lain dalamUndangUndang mengenai Anggaran Pendapatan dan BelanjaNegara";Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall

;The obligations of P ERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120) daysafter the end of each Calender Year, of documentary proofin accordance with the Indonesian fiscal laws that liabilityfor the above mentioned taxes has been satisfied, exceptthat with repect to any of such Iiabilities whichCONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share ofproduction hereunder within sixty (60)

Overhead Allocation;General and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall;(6) Furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) Furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference;3.

statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving

of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamForm D.

company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.

Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.

Bahwa berdasarkan Technical Assistance Agreement antara Yamaha Corporation Japan (Y PT XXX (YMMA), disebutkan bahwa:Article 4 Supply of components and Materials YCJ shall supply YMMA with components, parts and materials necessary for manufaProducts upon the request of YMMA. The price thereof will be determined at an 11competitive price. Date and method of payment, and method of transportation, and othmatters shall be determined through mutual consultation between the parties hereto;.

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

The price thereof will be determined at an international competitiveand method of payment, and method of transportation, and other relevant matters shall be determirmutual consultation between the parties hereto.bahwa Pemohon Banding telah menyampaikan dokumen Laporan Keuangan periode 31 Maret 200oleh auditor Independen Drs. Thomson E.

4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...

Economic CoOperation Between The Association Of South East AsianNation And The Peoples Republic Of China (Protokol Kedua Untuk Mengubah PersetujuanPerdagangan Barang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi MenyeluruhAntara NegaraNegara Anggota Asosiasi 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 be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing: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 eligible under 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

Cemtex Renaissance) and shall be repaid with currentshipments until 30 April 2012 (the L/C documents is enclosed to thisagreement).b.

ESEIA400097811 (Shipment MV.JIA HE SHAN) and shall be repaid with current shipments until 30 April2012 (the L/C documents is enclosed to this agreement).c. Untuk Perjanjian Pinjaman Dana No. 3, TERGUGAT berkewajibanmembayar pinjaman sebesar US$ 1,300,000.00 (satu juta tiga ratus ribuDolar Amerika Serikat) ditambah bunga sebesar 6% (enam persen) pertahun.

) ditambah bunga 6% (enam persen) per tahun, jumlahpeminjaman tersebut akan dikurangi dari L/C DEBITUR yang belumdibayarkan kepada KREDITUR dan akan dibayar kembali padapengiriman sampai dengan tanggal 30 April 2012 (Dokumen L/Ctercantum di lampiran).Article 1 Loan Agreement No.3:BORROWER to pay USD 1,300.000,00 (one million three hundredthousand US Dollars) and the interest of 6% (six percent) per annum, theloan amount will be deducted from payment under BORROWER'Soutstanding L/C to LENDER and shall

The demand is written and posted by mail or email, within 15days after the demand is made and received, BORROWER shall repay in fullthe entire outstanding loan balance, otherwise it considered as a default.Bahwa disebabkan hutang TERGUGAT telah jatun tempo, maka kuasahukum PENGGUGAT melalui surat nomor Ref.: 127/KDS/FKDD/L/X/13tertanggal 31 Oktober 2013 perihal Demand Letter telah memintaTERGUGAT untuk segera melakukan pengembalian atas sisa pinjaman danaberikut bunga serta denda keterlambatannya

mangalihkanseluruh hak berdasarkan Kontrak Bagi Hasil Blok B kepada Pemohon Banding namunpada kenyataannya Asamera dan Benedum tetap memiliki kepentingan ekonomis atasKontrak Bagi Hasil blok B dengan cara memiliki hak secara kontraktual untukmenerima bagian atas hasil yang didapat dari produksi di masa yang akan datang;Bahwa perjanjian pengalihan 1968 secara tegas menyatakan bahwa Penjual tetapmemiliki suatu kepentingan Pasal V.B.1 dari Perjanjian Pengalihan 1968 berbunyisebagai berikut :Buyer shall

CONTRACTOR shall comply with therequirements of the law in particular with respect to filing of returns, assessment of taxand keeping and showing of books and records;yang terjemahan Bahasa Indonesianya adalah sebagai berikut:Hal. 17 dari 72 hal. Put. No. 585/B/PK/PJK/201 1KONTRAKTOR harus: ...

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR hatus: ...

Bahwa berdasarkan Pasal 18.00 ayat (2) Distributorship Agreement telahdisepakati hal hal sebagai berikut:Pasal 18.00 Ayat (2) Distributorship Agreement:"... any dispute or claim arising out of or in connection with this Agreementor any breach hereof shall be settled finally by arbitration.

The arbitrationHal. 25 dari54 halaman Putusan Nomor 320 K/Pdt/2015264.shall take place in Seoul, Korea and shall be conducted in accordance withthe Rules of the Korean Commercial Arbitration Board by three arbitratorsappointed according to those rules ...";Terjemahannya sebagai berikut:"... segala sengketa yang timbul dari atau memiliki hubungan dengan ataupelanggaran terhadap Perjanjian ini akan diselesaikan secara final melaluiarbitrase.

;Bahwa ketentuan yang sama juga terdapat dalam Pasal 17 ayat (1) dariSupply Agreement, yang berbunyi sebagai berikut:5.Pasal 17 ayat (1) Supply Agreement:"... any and ail disputes or differences which may arise out of, or in relation to,or in connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties. In case no settlement canbe reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration.

;Bahwa dalam Pasal 25 ayat 1 Technical License Agreement jugadisetujui ketentuan yang sama, yang berbunyi sebagai berikut:26Pasal 25 ayat (1) Technical License Agreement:"Any and all disputes or differences which may arise out of, or in relation to, orin connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties.

In case no settlement can27be reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration. Arbitration shall take place in Korean CommercialArbitration Board pursuant to Korean Commercial Arbitration Rules ...";Terjemahannya adalah sebagai berikut:"Segala sengketa atau perbedaan yang mungkin timbul dari atau memilikihubungan dengan Perjanjian ini akan diselesaikan dalam jangka waktu enampuluh (60) hari melalui negosiasi antara para pihak.

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

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

However, 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 amountof the interest.3.

Notwthstanding the provisions of paragraph 2, interest arising in one of thetwo 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 andlocal authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authorities thereof;or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid onaloan made for a period of more than 2 years or is paid in connection wththe sale on credit of any industnal, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Ssemula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp.19.395.600.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V. adalah bukanBeneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes) *;Dalam buku berjudul "Beneficial Ownership of Royalties in Bilateral TaxTreaties" yang ditulis oleh

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance

No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.

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

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 ser8vice 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

New Contract ofWork 1994 juncto Amendemen Nomor 1 2004, yang mengatur sebagaiberikut:Before either Party (the Assigning Party exercise its right to assign, theAssigning Party shall offer in writing such assignment to the other party,such offer to be valid for a period of 45 days following the other Partysreceipt of the offer;Terjemahan tersumpah Pasal 8.1.3.

This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in the Republic ofIndonesia, provided that all disputes hereunder or concerning any of thesubject matter here of shall be finally settled under the Rules of Conciliationand Arbitration of the International Chamber of Commerce by threearbitrators appointed in accordance with the Rules all of whom shall haveinternationally recognized qualifications of such appointment togetherqualifications

This Agreement and theperformance hereof shall be governed by the laws of the Republic ofIndonesia. Any dispute arising hereunder that directly PT LT shall beHalaman 10 dari 28 hal.Put. Nomor 179 K/Pdt/2016resolved in the manner set forth in Section 9.7. of the Joint VentureAgreement,Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002:6.4. Hukum yang berlaku dan penyelesaian sengketa;Perjanjian ini dan pelaksanaan atas perjanjian ini tunduk kepada hukumNegara Republik Indonesia.

Putusan Nomor 4137/B/PK/Pjk/2019(C) The term outer sole as used in headings 64,01 to 64,05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground, Theconstituent 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 upper 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, 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 greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter (ay 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

PorttoPort ShipmentWhen loss or damage has occurred between the time ofloading the Goods by the Carrier, or any Underlying Carrier, atthe port of loading the time of discharge by the Carrier, at theport of discharge, the responsibility of the Carrier shall bedetermined in accordance with Hague Rules or any nationallawmaking the Hague Rules, or any amendments theretoincluding the HaqueVisbv Amandements, compulsorilyapplicable to this Bill. ...etc.Yang terjemahan Resminya sebagai berikut :Hal 11 dari

JURISDICTIONExpect as otherwise provided specifically herein any claim ordispute arising under this Bill shall be governed by the low ofEngland and determined in the English courts of any other place.In the event this clause is inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loadingor port of discharge at carrier's option."Yang terjemahan Resminya sebagai berikut : "26.

Any mention in this Bill of parties to be notified of theGoods is solely for information of the Carrier, and failure togive such notification shall not involve the Carrieranyliability or relieve the Merchant of any obligationshereunder.Yang terfemahan Resminya sebagaiberikut : 18. PEMBERITAHUAN DANPENGIRIMAN(1).

The Carrier shall beunder no liability whatsover for loss off or damage to, theGoods, however occurring, if such loss or damage arisesprior to loading on to, or subsequent to the discharge from,the Vessel.

Notwithstanding the foregoing in the event thatany applicable compulsory law provides to the contrary, theCarrier shall have the benefit of every right, defense,limitation and liberty set forth in the Hague Rules as appliedby this Clause during such additional compulsory period ofresponsibility... etc.Yang terjemahan Resminya sebagai berikut :7. TANGGUNG JAWAB CARRIER DAN PASALPASALTERTINGGI(1).

Inno event shall failures of performance of the SELLER'S suppliers, shippers, brokers orcommercial agents shall constitute FORCE MAJEURE unless such failure is the result of aFORCE MAJEURE event affecting the supplier, shipper, broker or commercial agent asdefined in the relevant agreement. Further, in no event shall the SELLER'S economichardship constitute FORCE MAJEURE.

Such arbitration shall be conducted in theINDONESIAN language.

Any arbitration award shall be final and bindingupon both parties.Terjemahan terhadap pasal tersebut adalah sebagai berikut:Sengketa/perbedaan yang ada diantara para pihak yang timbul karenakelalaian atau berhubungan dengan perjanjian ini, atau sebagai akibatdari perbedaan penafsiran makna, efek atau kinerja daripada itu, yangtidak dapat diselesaikan dengan kesepakatan bersama, akandiselesaikanmelaluiArbitrase di BADAN ARBITRASE NASIONALINDONESIA (BANI) JAKARTA. INDONESIA.

In no event shall failures ofperformance of the SELLER'S suppliers, shippers, brokers or commercial agentsshall constitute FORCE MAJEURE unless such failure is the result of a FORCEMAJEURE event affecting the supplier, shipper, broker or commercial agent asdefined in the relevant agreement. Further, in no event shall the SELLER'Seconomic hardship constitute FORCE MAJEURE..

41/Pdt.G/2012/PN .Jkt.Pstof performance of the SELLERS suppliers, shippers, brokers orcommercial agents shall constitute FORCE MAJEURE unless such failureis the result of a FORCE MAJEURE event affecting the supplier, shipper,broker or commercial agent as defined in the relevant agreement Futher,in no event shall the SELLERS economic hardship constitute FORCEMAJEURE.Bahwa, dari Wikipedia bahasa Indonesia, ensiklopedia bebasmenyebutkan:Keadaan kahar (bahasa Perancis: force majeure yang berarti"kekuatan