PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tobe originating 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 are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurpose(4; andk.

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; andJ.

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, 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 rivetsor similar devices;(b) 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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

hukumPengadilan Agama Jakarta Utara;Bahwa, awal kehidupan perkawinanPENGGUGAT dan TERGUGAT hidupharmonis, namun ketentraman rumahtangga mulai goyah, yang disebabkankarenaterjadi = perselisihan danpertengkaran serta TERGUGATmelakukanPENGGUGAT;Penganiayaan kepadaBahwa, adapun pertengkaran = antaraChild";Whereas, after the marriage PLAINTIFFand the DEFENDANT have been livingin Apartment Block 102 Tower Road #03262, Singapore;Based on the provisions of Article 132paragraph (1) The Compilation os IslamLaw which

Hence, it is sufficient and in accordancewith the laws for the PLAINTIFF tosubmit the Divorce Lawsuit to the Courtlocated in the PLAINTIFF's residence,which is the jurisdiction of the NorthJakarta Religious Court;Whereas, in the beginning of their marriage,both PLAINTIFF and DEFENDANT?

jutarupiah) setiap bulannya sampai anaktersebut telah mencapai usia dewasa dandapat menentukan sendiri kehendaknya;Menetapkan biaya perkara menurut hukum.it can be declared the application fordivorce is granted;Whereas, the PLAINTIFF is able to pay allcosts arising from this case;Then based on the reasons / argumentsmentioned above, the PLAINTIFF requests/ appeals to the Head of the North JakartaReligious Court c / g, the Honorable Panelof Judges who will look and examine thecase, then grant the verdict which

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, 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 rivetsor similar devices;(b) 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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau 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) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(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

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau 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 rivetsor similar devices;(b) 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

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, 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: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(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 consisting 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

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan 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;(b) 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

Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a)(b)(c)()(e)(1)Ski boots consisting of several moulded parts hinged on rivetsor similar devices;Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;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;Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Putusan Nomor 3206/B/PK/Pjk/20181213.1(b) 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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers).

pada saat pemeriksaanbernilai USD.3.007.894 ditambah USD.133.205, sehingga menjadi USD.3.141.099dibulatkan menjadi USD.3.141.100 (sesuai nilai sengketa versi Majelis);bahwa berdasarkan bunyi pasal 10 ayat (1) dari Perjanjian penghindaran pajak berganda(P3B) Indonesia dan Amerika , disebutkan bahwa :"Where a resident of one of the Contracting State and any other person are related andwhere such related person make arrangements or impose conditions between themselveswhich are different from those which

would be made between independent persons, anyincome, deductions, credits, or allowances which would, but for those arrangements or anyconditions, have been taken into account in computing the income (or loss) of, or the taxpayable by, one of such persons.

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan 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;(b) 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

(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other thanby 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 thesole by plugs which lock

belumkelinatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, 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 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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

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 portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Putusan Nomor 77/B/PK/PJK/2015bagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory Noted Bab64 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 rubber orof plastic, the uppers of which are neither fixed to

syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk sub pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan sub 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 orsimiliar 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 sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the "Contract") is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWAR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the "Client") and, onthe other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for all

Putusan Nomor 1068/C/ PK/PJK/2014Sedangkan dalam General Condition of Contract juga dijelaskanbahwa "Joint Venture" means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultant's obligations under the Contract.a) Dasar HukumUndangUndang Nomor 18 Tahun 2000 tentang Perubahan KeduaAtas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang MewahPasal 16B ayat (1) :

Proyek PISP (Participatory Irrigation Sector Project)Dalam kontrak disebutkan halhal sebagai berikut :This Contract (hereinafter called the Contract) is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the Client) and, onthe other hand a Joint Venture consisting of the following entities, eachof which will be jointly and severally liable to the Client for all theConsultants

DDC Consultants (hereinafter collectivellycalled the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa Joint Venture means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultants obligations under the Contract.a) Dasar HukumHalaman 10 dari 16 halaman.

dan Japan, disebutkan bahwa"Where :(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState, or(b) the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State, and in either case conditions are made orimposed between the two enterprises in their commercial or financialrelations which

differ from those which would be made between independententerprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, havenot so accrued, may be included in the profits of that enterprise and taxedaccordingly.

Jepang, mengatur bahwa:Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but. by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly.2.6.