Berikut adalah kutipan dari ketentuan Pasal 25ayat (1) TRIPs.Pasal 25 ayat (1) Perjanjian TRIPs:"Members shall provide for the protection of independently created industrialdesigns that are new or original. Members may provide that designs are notnew or original if they do not significantly differ from known designs orcombinations of known design features.

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.

Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi: HONDA GIKENKOGYO KABUSHIKI KAISHA tersebut;Halaman 24 dari 59 hal. Put.

Berikut adalah kutipan dari ketentuan Pasal 25ayat (1) TRIPs;Pasal 25 ayat (1) Perjanjian TRIPs:Members shall provide for the protection of independently created industrialdesigns that are new or original. Members may provide that designs are notnew or original if they do not significantly differ from known designs orcombinations of known design features.

Members may provide that suchprotection shall not extend to designs dictated essentially by technical orfunctional considerations";Terjemahan bebasnya:Anggota wajiob memberikan perlindungan desain produk industri yang baruatau asli. Anggota dapat menetapkan bahwa desain tidak baru atau asli jikamereka tidak secara signifikan berbeda dari desain atau kombinasi dari fiturdesain dikenal.

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 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 upper shall be considered to be thatportion of the shoe which covers the sides and 9 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

The number of arbitrators shall be one. The placeof arbitration shall be Singapore. The language used in the arbitralproceedings shall be English. The award shall be final and binding on theParties and may be recognized and enforced in any court having jurisdiction:hal 9 dari 30 hal put.

This Agreement and the related Security Documents shall be governed by,construed and enforced in accordance with the Laws and regulations of theRepublic of Indonesia. ;Terjemahan :a. Perjanjian ini dan Dokumen Jaminan terkait akan diatur oleh, ditafsirkandan dilaksanakan sesuai dengan Hukum dan peraturanperaturan RepublikIndonesia. ;b. Pasal 16 huruf (a) dari Term loan Agreement yang selengkapnya berbunyisebagai berikut :a.

This Agreement and the related Security Documents shall be governend byand construed in accordance with the Laws and regulations of theRepublic of Indonesia ;Terjemahan :a. Perjanjian ini dan Dokumen Jaminan terkait akan diatur oleh danditafsirkan sesuai Hukum dan peraturanperaturan Republik Indonesia c. Pasal 15 huruf (a) dari Loan Agreement II yang selengkapnya berbunyi sebagaiberikut :a.

Pasal 3 ayat (3) dari Loan Agreement I yang selengkapnya berbunyi sebagaiberikut :3.3 The Borrower shall use the proceeds of Facility A and Facility B only tofinance the Borrowers working capital requirements ;Terjemahan :3.3 Pinjaman akan menggunakan Fasilitas A dan Fasilitas B hanya untukmembiayai persyaratan modal kerja Peminjam ;b.

The Borrower shall use the proceeds of the Facility only for theBorrowers general working capital and investment purposes.Terjemahan :3.3 Peminjam akan menggunakan Fasilitas hanya untuk modal kerjaumum Peminjam dan tujuan investasi ;3.

Ketentuan Pasal 14 dari Akta No.100 tentang Power of Attorney toEstablish First, Second and Subsequent Hypothecs tertanggal 29 April1994 yang dibuat dihadapan Ny.R.Arie Soetardjo,SH, Notaris diJakarta (vide, Bukti P4), yang mengatur sebagai berikut :This Power of Attorney shall be governed by and construed inaccordance with the law of the Republic of Indonesia.

Asuransi Jiwa SequisLife (the "Reprsentative") yang berbunyi :7.1 "The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative f rom time to time.7.2 Commission shall be payable only in respect of applications f orthe subscription of the Units accepted by the Principal inaccordance wth Clause 3"Halaman 16 Alinea ke4 dan 5: "bahwa dengan demikian

SchroderInvestment Management Indonesia dengan Termohon PeninjauanKembali (semula Pemohon Banding), disebutkan :"The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative from time to time."Hal 12 dari 21 hal. Put.

Pemohon Banding tidak setuju dengan pendapat Peneliti yangmenyatakan bahwa alasan Pemohon Banding tidak tepat dan tidak relevankarena seharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara cumber sesuai "article 11 angka 2huruf a P3B yaitu sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia maybe taxed in Indonesia according to the laws of Indonesia, but if the recipientis the beneficial owner of the interest, the tax so charged shall

(Terbanding)berpendapat bahwa alasan Termohon Peninjauan Kembali(Pemohon Banding) tersebut tidak tepat dan tidak relevan karenaseharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara sumber sesuai "article 11angka 2 huruf a" P3B yaitu sebagai berikut:"However, In the case of Indonesia, such interest arising inIndonesia may be taxed in Indonesia according to the laws ofIndonesia, but if the recipient is the beneficial owner of the interest,the tax so charged shall

Bahwa sesuai dengan Pasal 11 ayat 2 huruf a P3B Indonesia Thailand yang menyatakan bahwa "However, In the case ofIndonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if theHalaman 15 dari 26 halaman Putusan Nomor 1218/B/PK/PJK/2017recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount ofthe interest, hal ini dapat dijelaskan bahwa dalam hal diIndonesia, bunga yang berasal dari Indonesia

Bahwa dengan demikian argumentasi Termohon PeninjauanKembali (semula Pemohon Banding) sebagaimana tersebut diatas tidak tepat dan tidak relevan karena seharusnya yangrelevan untuk dilihat adalah ketentuan yang merujuk pada hakpemajakan Negara sumber yaitu sebagai berikut:"However,(a) In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesiaaccording to the laws of Indonesia, but if the recipient is thebeneficial owner of the interest, the tax so charged shall notexceed

Rp. 796.695.864September 1998), excluding VAT,interest and claims2) Actual payments received by POC towards US$ 15,887,546the aforesaid progress amounts(as referred to in Progress Statement No. 5)3) Outstanding amount of the above progress US$ 16,158,683statements as at 30 September 1998 andRp. 796.695.864It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :Hal. 18 dari 74 hal. Put. No. 740 K/Pdt.Sus/20101.

However if until 18' November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties";Terjemahan adalah sebagai berikut :"Bahwa para pihak yang telah mengadakan Perjanjian Kontrak Zona11Pekerjaan Pengerukan dan Reklamasi' pada tanggal 24November 1995 (Kontrak), dengan ini menyetujui dan menegaskansebagai berikut :1) Jumlah kemajuan dari tagihan

Surya Prasudi Utamabukan pihak dalam perjanjian tersebut;Kemudian adanya 3 persyaratan dalam perjanjian tersebut,untuk lebih jelasnya dikutip bagian tersebut sebagai berikut :It is also further agreed by the Parties that the above amount shall bedeemed to be correct and payable subject to the followingconditions :1.

No. 740 K/Pdt.Sus/2010Project to be continued, or until the date mentioned incondition 3) below, which ever is earlier;The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, pac shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at

such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."

No. 00183 /Pdt.G/2019 /PA.TBKkeberadaannya untuk berkomunikasi dan mengasuh anakanaknya dalamrangka mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall be a primary consideration);Menimbang, bahwa sesuai dengan ketentuan Pasal 89 ayat (1)UndangUndang Nomor 7 Tahun 1989 tentang Peradilan Agamasebagaimana diubah dengan UndangUndang Nomor 3 Tahun 2006 danPerubahan Kedua dengan UndangUndang Nomor 50 Tahun 2009, makaseluruh biaya yang timbul dalam perkara ini dibebankan

(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 putes aieconstituent 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 Poot.

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

Adapun bentukdan materinya mengacu pada konvensi internasional danketentuan lainnya serta ketentuan perpajakan nasional masingmasing negara.Persetujuan Penghindaran Pajak Berganda (P3B) atau TaxTreaty IndonesiaAustralia, yang mengatur :Article 1:This Agreement shall apply to persons who are residents of oneor both of the Contracting States.Article 4:1.

A person is not a resident of one of the Contracting statesfor the purposes of this Agreement if the person Is liable totax in that State in respect only of income from sources inthat State.Article 5:An enterprise shall not be deemed to have a permanentestablishment merely by reason of :(a) The use of facilities solely for the purpose of storage ordisplay of goods or merchandise belonging to theenterprise; or(b) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely

merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which have a preparatory or auxiliarycharacter for the enterprise, such as advertising or scientificresearch.Article 7:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged shall

not exceed :(a) in the case of royalties described in subparagraphs 3 (b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

LA/CA/1280/2006 dated8 June 2006, with all its amendments, shall not exceed the maximumamount of US$ 3.000.000,00 (United States Dollars three million) atany point of time ;Terjemahan sebagai berikut :Fasilitas pembiayaan persediaan tanpa komitmen tidak bolehmelebihi jumlah sebesar US$ 3.000.000,00 (tiga juta Dollar AmerikaSerikat) (Fasilitas 1) untuk membiayai pembelian kopi mentah dan/atau pengadaan persediaan kopi siap, ekspor (RFE) setelahpemberian (i) kontrak penjualan dari pembeli yang disetujuisebelumnya

Events Of Default ;The Lender may, without prejudice to its other rights hereunder,terminate its obligation to make the Facilities available where upon thesame shall be reduced to zero and declare all principal amountsoutstanding under the Facilities, together with all accrued interest andother moneys payable hereunder, immediately due and payable, whereupon the same shall either immediately or in accordance with suchdeclaration become repayable, if any of the following events (eachbeing separately

defined as an Event of Default) shall occur :a.

Bahwa di dalam Pasal 12.2 huruf (a) Notes Agreement,diatur mengenai forum penyelesaian permasalahan dalam hal terjadisengketa dan/atau permasalahan sehubungan dengan perjanjian,yaitu arbitrase, sebagaimana dikutip sbb:any and all disputes, controversies or conflicts arising from or inrelation to this Agreement, including disputes on its validity,conclusion, binding effect, breach, amendment, expiration andtermination (collectively, Disputes), shall, as far as possible, besettled amicably by the Parties

If any such Dispute is not settledamicably within 30 (thirty) days from the date any Party informs theother Party that any dispute has arisen, the Parties agree that suchDispute shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of the SingaporeInternational Arbitration Centre (SIAC), which rules are deemed tobe incorporated by reference in this Clause 0;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchrozak, Penerjemah Bersumpah

The tribunal shall consist of one arbitrator tobe appointed by the Chairman of the SIAC and the language of thearbitration shall be English;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchurozak, Penerjemah Bersumpah di Jakarta pada 7September 2020, yaitu:Para Pihak setuju bahwa salah satu Pihak dapat memilih untukmengajukan guna mendapatkan putusan untuk melaksanakan hakPenanjian ini, termasuk penyelesaian setiap perselisihan yangtimbul sehubungan dengan Peranjian ini, termasuk pertantaantentang

Ketentuan tersebut jelas tertulis diatur dalam angka 8 SuratKuasa Memberikan Suara, yaituThis Power of Attorney shall have full force and effect as of thedate of its execution and shall continue in full force and effectuntil the later of, (i) full satisfaction of the Principalsobligations under the Notes Agreement; and (ii) the Principalscessation as a shareholder in the Company";Halaman 26 dari 43 Putusan Perdata Gugatan Nomor 473/Pdt.G/2020/PN JKT.SELYang telah diterjemahkan ke dalam Bahasa Indonesia

.* Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83 :Cus s clin Ys ciloi led aly oa aly Cues jl Shall plus Cue G>Ubl als LY lis!

Musthafa As Sibai,halaman 100:SY 5 peSshas SV sY) Any ll 4 ye (ye alld Ga Lolae Epil GRAM ae ai Aas ill shall GliADAM) esd Gf yall yo 418 LLY!

(i) In no circumstanceswhatsoever shall the company be liable toithe customer or owner for consequential loss or loss of markehowever caused.

I* (ii) Without prejudice to any other conditions herein or other defenwhich may be open to the company, In no circumstanwhatsoever shall the company be liable to the customer or owfor delay or deviation however caused in a sum in excess of twthe company oWn charges in respect of the relevant transactI16.In no case whatsoever shall any liability'of the Company, howearising, and notwithstanding that the causd of loss or damageunexplained, exceed.

The company shall not be liable to the customer or owner for loss or damarising from any noncompliancy or miss compliance with the customer:owner's instruction or for any failure to perform whether wholly or in part tlobligation (Whether such obligation arise in contact or orherwise) unlesssame is due to the negligence of the company or its own servants."Terjemahan Bahasa Indonesia:Bagian Il Perusahaan Sebagai Agen Ekspedisia25.

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

Share Subscription:3.1.1.Subject to the terms of the Share Subscription Agreement,the Investor shall subscribe for and TPI shall issue tothe Investor, shares in TPI constituting 75% (the initialinvestor stake) of TPIs total issued share capital, postsubscription, on a fully diluted basis (the SubscriptionShares);Terjemahan:3.1. Pengeluaran/Penerbitan Saham:3.1.1.

Subject to the terms of the Share SubscriptionAgreement, the Investor shall subscribe for and TPIshall issue to the Investor, shares in TPI constituting75% (the Initial Investor Stake) of TPIs total issuedshare capital, post subscription, on a fully dilutedbasis (the Subscription Shares);Terjemahan :3.1. Pengeluaran Saham:3.1.1.

All controversies arising between the Parties out of or in relation tothis Agreement, including without limitation, any question relative toits interpretation, performance validity, effectiveness and thetermination of the rights or obligations of any Party, shall be settledamicably by the Parties wherever practicable;13.3.

Selanjutnya dalam Pasal 3.1.1 dan 3.1.2 dariInvestment Agreement dikatakan pula bahwa:ped Share subscription:3.1.1 ..., the Investor shall subscribes for and TPI shall issue to theInvestor, Shares in TPI constituting 75% (the Initial InvestorStake) of TPIs total issued share capital, post subscription, on afully diluted basis (the Subscription Shares)Yang terjemahan adalah:"3.1 Pengambilan bagian atas saham:3.1.1. ..., Investor (Pemohon PK) akan mengambil bagian dan TPI akanmengeluarkan, saham pada

Adapun untuk merealisasikan investment agreement telah diperjanjikan dalamPasal 14.1 investment agreement bahwa Para pihak dalam investmentagreement akan menandatangani dokumendokumen yang diperlukan :14.1 Each Party here to....... shall execute and deliver such furthercertificates, agreements and other documents and take such otheractions as may be reasonably requested to consummate, implement orevidence the transactions contemplated hereby;Yang dalam Bahasa Indonesia artinya:14.1 Setiap Pihak dalam

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

This Clause 13 is to be an Arbitration Clause within the meaning of LawNo. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution(August 12, 1999) and shall irrevocably bind the Parties to submit allHal. 19 dari 97 hal. Put. No. 862 K/Pdt/201311.12.13.14.irreconcilable disputes to final and binding arbitration in accordance withsuch law and the provisions herein set forth;Yang dalam Bahasa Indonesia artinya:13.2.

Share Subscription:3.1.1.Subject to the terms of the Share Subscription Agreement,the Investor shall subscribe for and TPI shall issue tothe Investor, shares in TPI constituting 75% (the initialinvestor stake) of TPIs total issued share capital, postsubscription, on a fully diluted basis (the SubscriptionShares);Terjemahan :3.1. Pengeluaran/Penerbitan Saham:3.1.1.

Subject to the terms of the Share SubscriptionAgreement, the Investor shall subscribe for and TPIshall issue to the Investor, shares in TPI constituting75% (the Initial Investor Stake) of TPIs total issuedshare capital, post subscription, on a fully dilutedbasis (the Subscription Shares);Terjemahan :Hal. 49 dari 97 hal. Put. No. 862 K/Pdt/20133.1. Pengeluaran Saham:3.1.1.

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

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

;Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein.";Halaman 12 dari 48 halaman.

Putusan Nomor 1872/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding."

pembayaran biaya agency fee danTrustee Fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall

Dalamusulan revisinya, Pemohon dengan menggunakan track changesantara lain mengusulkan perubahan sebagai berikut terhadapPerjanjian SubKontrak:(a) Tanggal perjanjian yang awalnya ditulis 15 Agustus 2017diusulkan untuk diubah menjadi tanggal 9 Oktober 2017;(b) This Subcontract Agreement as well ascorrespondences and documents relating to the Subcontractexchanged by the Contractor and the Subcontractor shall be inEnglish and Bahasa Indonesia.

In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaInggris dan Bahasa Indonesia.

Arbitration Pekerjaan atau bagiannya sesuaiproceeding shall be conducted by Singapore Subkontrak. Proses Arbitrase akanInternation Arbitration Centre and shall be dilakukan melalui BADAPSKI (Badanconducted in English language.

In the event of conflict betweenlanguages, English version shall prevail (Perjanjian SubKontrak dan korespondensi serta pertukaran dokumen terkaitantara Kontraktor dan Subkontraktor dibuat dalam BahasaHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmHalaman 79 dari 110 Putusan Nomor 66/Padt.G/2020/PN BtmInggris dan Bahasa Indonesia.

In the event ofconflict between languages, English version shall prevail.4. Bahasa4.1 Subkontrak ini, semua dokumen dan semua korespondensi antaraKontraktor dan Subkontraktor yang berhubungan dengannya dilakukandalam Bahasa Inggris dan Bahasa Indonesia.

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 notexceed 10 per cent of the gross amount of the interest.3.

Notwthstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(ili) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialHalaman 17 dari 37 halaman. Putusan Nomor 646/B/PK/PJK/2014Owner 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 wth the sale on credit of any industrial, commercial orscientific 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 (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp19.940.130.000,00 karena pada saatpemeriksaan diketahui berdasarkan hasil pertukaran informasi denganpihak otoritas Belanda, dapat disimpulkan pihak Dupoer Finance, B.V.adalah bukan Beneficial Owner (BO) atau pemilik

Commentary on Article 11 Paragraph 17any provision of this Convention conferring an exemption from,or a reduction of tax shall not apply if more than 50 per cent ofsuch income is used to satisfy claims by such persons (includinginterest, royalties, development, advertising, initial and travelexpenses, and depreciation of any kind of business assetsincluding those on immaterial goods and processes),Dalam buku berjudul "Beneficial Ownership of Royalties in BilateralTax Treaties" yang ditulis oleh Carl

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"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";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"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";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa

:"The profits of an enterprise of a Contracting State shall be taxable only inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Halaman 12 dari 48 halaman.

Putusan Nomor 1874/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding";Bahwa sebagai tambahan, dalam kutipan website Bank BNI (www.bni.co.id)sehubungan dengan pengertian dan tugas

pembayaran biaya agency fee danTrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa:"interest shall