nomorE133800027330001 tanggal 02 Januari 2013, kedapatan bahwa tanda tangan yangtertera pada form E dimaksud berbeda dengan "Specimen Signatures and stamps ofOfficials Authorized to issue Certificate of Origin of the People's Republic of China"dari Ningbo EntryExit Inspection And Quarantine Bereau Of The People's RepublicOf China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURESFOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA,disebutkan:Rule 2The Certificate of Origin (Form E) shall

be issued by the Issuing Authorities of theexporting Party;Rule 18 (a)The Customs Authority of the importing Party may request a retroactive check atrandom and/or when it has reasonable doubt as to the authenticity of the documentor as to the accuracy of the information regarding the true origin of the products inquestion or of certain parts thereofThe request shall be made in writing, accompanied with a copy of the Certificate ofOrigin (Form E) and shall specify the reasons and any additional informationsuggesting

However, it mayrelease the products to the importer subject to any administrative measures deemednecessary, including imposition of customs duties at the higher applied rate orequivalent amount of deposit, provided that they are not held to be subject to importprohibition or restriction and there is no suspicion of fraud.The Customs Authority or the Issuing Authorities of the exporting Party receiving arequest for retroactive check shall respond to the request promptly and reply not laterthan ninety

ada klausul atau cap ISSUED RETROACTIVELY atau pada kolom 13 tidakdiberi tanda Issued Retroactively;bahwa Peraturan Menteri Keuangan Nomor: 235/PMK.011/2008 tanggal 23 Desember 2008tentang Penetapan Tarif Bea Masuk Dalam Rangka ASEANChina Free Trade Area (ACFTA) tidak mengatur secara tegas Form E yang diterbitkan setelah tanggal pengapalan;bahwa berdasarkan Operational Certification Procedures for The Rules of Origin of TheAseanChina Free Trade Area, Rule 10 menyebutkan:The Certificate of Origin shall

exceptional cases where a Certificate of Origin has not been issued at the time ofexportation or soon thereafter due to involuntary errors or omissions or other valid causes,the Certificate of Origin may be issued retroactively but no longer than one year from thedate of shipment, bearing the words ISSUED RETROACTIVELY.bahwa berdasarkan Revised Operational Certification Procedures for The Rules of Origin ofThe AseanChina Free Trade Area, Rule 11 menyebutkan: In principle, a Certificate ofOrigin (Form E) shall

In exceptional caseswhere the Certificate of Origin (Form E) has not been issued by the time of shipment or nolater than three (3) days from the date of shipment, at the request of the exporter, theCertificate of Origin (Form E) shall be issued retroactively in accordance with the domesticlaws, regulations and administrative rules of the exporting Party within twelve (12) monthsfrom the date of shipment, inwhichcaseit is necessary to indicate ISSUEDRETROACTIVELY in Box 13;bahwa berdasarkan pemeriksaan

Putusan Nomor 280/B/PK/PJK/2013For the purposes of this Agreement an individual, who is a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may

be taxed in that other State,However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest,Notwithstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the

be taxable only in the other State if thebeneficial owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment,The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4,Halaman 13 dari 34 halaman.

20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan:Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggrisdan Article 26 dari P3B Indonesia Luxemburg) antara lain diatursebagai berikut:Article 28 (Exchange of Information):The competent authority of the two States shall

Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information onlyfor such purposes.

Putusan Nomor 417/B/PK/PJK/2017Bahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and tothe extent to which they relate to those royalties, in subparagraphs 3 (d)and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall by mutualagreement

not exceed:(a) In the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) In all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;3.

Putusan Nomor 417/B/PK/PJK/2017know how dan technology dari Orica untuk melakukanjasa peledakan, sehingga pengenaan tarif sebesar10% sudah sesuai dengan Article 12 ayat (2) huruf adan Article 12 ayat (3) huruf b, c, d, dan f PSBIndonesiaAustralia sebagai berikut:Article 12 ayat (2):Those royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall not exceed:(a)in the case of royalties described insubparagraphs 3(b) and (c

), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these limitations;Article 12 ayat (3) huruf b,c,d, dan f:The term "royalties" in this Article means payments,whether periodical or not, and however described orcomputed, to the extent to which they are made asconsideration for:(b) the use, or the right to use, any industrial

Pemohon Banding)kepada Orica Explosives Technology Pty Ltd danOrica Australia Pty Ltd adalah terkait denganpemberian lisensi berupa hak dan kewenangan untukmemanfaatkan paten atas know how, applicationsoftware dan pemakaian trademark Orica;6) Bahwa article 12 ayat (2) dan article 12 ayat (3) hurufa P3B IndonesiaAustralia mengatur sebagai berikut:Article 12 ayat (2):Those royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall

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

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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

From tine to time, as hecessary, Plant Operator shall cashcali from Producers; and'Produczs shall pay or cause. to bepaid fo Plant Operates ia os @ollacs their respectiveShares, separately detersined as Previded im Section 8.01 ofthe Agreement, of Brojected Ret cash requirements For eachof:(a) Plant Operating Costs; and(6) the costs of Currently Funded Capital Projectsfor @ calendar senth Sf EOFS thereof, as set forth in suchCash calls.The cash calls for Blank Operating Costs and CurrentlyFunded

Capital Projects shall be shown Separately and shalibe En accordance with Producers" latest estimates of gachSeles contract's Percentage a5 determined under Article 21Sf the Agreemenk, T& during a there shall be a Fevision in the estimate of a Sales Contract's Percentage,or if the final deternination ef such Sales Contrace'sPercentage pursuant to Sectlon 11.02 o the Agreement shallfeflect a discrepancy from the estimates during such Fear,SPpropriste adjusements will be made im the amounts of cashcalled

from Producers to the end that the amounts paid andto be paid by Producers during and with Fespect to such yearTespecting Plank Operating Casts and Currently: FundedCapital Projects shall be Feconcliled as quickly asPracticable with such fevised estimates or determination.

Artice 2 Exhibit ABADAK LNG(BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):The due date for ach cash call shall be see by Plantopewe weeks" advance notice of Such due date. fOr, provided Slant operatos gives Producers at leasta.

amsunt of suchexcess,Es To the extent Bracticable, Plant Operator Shall place thefunds received pursuant to cash calls in dnterestearningeccounts; all interest earned thereon shall be credited roPlant Cperating Costs and Retice of such amunts ghail be delivered to the Producers.

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

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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

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

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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and

Arbitrase;Failing such amicable settlement, any and all disputes arising out of or inconnection with this Contract or its performance shall be settled byHalaman 8 dari 19 hal. Put. Nomor 2241 K/Pdt/2016arbitration by a three (three) member arbitration board which will hold itssession in Singapore in English Law under the Singapore InternationalArbitration Centre (SIAC) Rules.

Each party shall appoint one arbitrator withthird member appointed by the Chairman of SIAC;The arbitral proceeding shall accord to each the Parties right of crossexmionation of witnesses, the right to provide witnesses including expertwitnesses, and the right to make both written and oral submissions;Parties agree that they will not institute any legal proceeding arising out of orrelated to this Contract, except to enforce in any court having jurisdictionany award renderer by the arbitrators.

In the event any legal proceeding areinstituted in any court to enforce that arbitration award, the Party againstwhom enforcement of the arbitration award is sought shall pay all cost,including, without any limitation, the cost of legal counsel and translationfees of the party seeking to enforce the arbitration award. Any suit, actionother proceeding by any Party against the other party with respect toenforcement of any abitral award.

expresslywaive any Indonesian laws and regulations, decrees or policies having theforce of law that would otherwise give the right to appeal the decision of theArbitral Tribunal, and the parties agree that, in accordance with the article60 of Law Nomor 30 of 1999 on Arbitration and Alternative DisputeResolution (the Indonesian (the Indonesian Arbitration Law), no party shallappeal to any court from the award or decision contained therein, so that ondecision taken by the Arbitral Tribunal there shall

Law and Languange;This Contract shall be governed and and construed in accordance with thelaws of Republic Indonesia both substantive and procedural, and the partieshereby submit to the jusrisdiction of the courts at Jakarta, Indonesia only;Terjemahannya adalah :1.4 Hukum dan Bahasa;Kontrak ini diatur oleh dan ditafsirkan berdasarkan hukum negara RepublikIndonesia baik secara substantif maupun prosedural, dan para Pihakdengan ini mengajukan hanya kepada wilayah hukum pengadilanpengadilan di Jakarta

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

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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

TF at puch eiwe ents ESS"6S nol bo he the omne,Sapercilal allecation Proc@dares cesowcoling Slane OperatingLeechs will be aented ae may ke Sepronrigteas :The charge: = gr iSes Provided fae in seceian 8.01 shall hae apesifiadTRQhO rarely See mech: sate Conteeck aul sobs a seco 6S feparatsSash calle and dabit Aohes by lene WEEPaEor Gnd pei) hyFIOOUCeFa 5 aggerdance wih the Agccuntleg PoourdsoSuch Charges esd Pguence shall bo sabiect!

Putusan Nomor 1433/B/PK/PJK/2017 Cash CallsFrom tims tc tine, as necessaty, Plant Operator shall cashCall from Producers, and Producers shall Pay of cause to bepald fo Blant Operater in GS dollars their rspectiveShares, separately determined as Brovided in Seckticn 8.01 ofEhe Agreement, of Peejected net cash fequirements For eachof:(a) Blane Operating Costa; and(5) the esets er Currently Funded Capital Projectsfor @ calendar senth Sr Bt theceof, as s@t forth in suchCah calls.The cash ealle For Plane

Operating Casts and CurrentlyFunded Capital Projects shall be S2oWM Separately and ahaildba in acerdasee with Producers" Jztest estingt@s of eachSales COREGack's Fercencage as determined under Aretlele 11Of the Agreement.

To the #etant Seagtteable, Plant UpfPater shall place thefunds received poreueac te cash calis In snterest=earningSCEGURES; all interest earned ebeicun ghali be credited &oPlant Operating Costs and nstice ef such a2gunee dhall Bedelivered ka the Producers. Gambar VI. Lanjutan Artice 2 Exhibit ABADAK LNG(BONTANG LNG) PROCESSING AGREEMENT (Amended& Restatted, 1988):b.

Putusan Nomor 1433/B/PK/PJK/2017Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Dhescnseaceeie Wire Tesrecero Procrssrmo CoamaesG1 Fortamite and the Gontracters shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly pon receiptof notice from both Pertamioa and the Contractors that any suchinroice

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135MW IPP Coal Fired Power Plant, yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutual agreementbetween the Parties wthin thirty (30) days of the nomination of the last of thetwo arbitrators nominated by the Parties.

If the Parties fail to agree upon thethird arbitrator wthin such period, the said arbitrator shall be nominated inaccordance wth the BANI rules or such other rules as agreed between MEand the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antara parapihak dalam waktu tiga puluh (80) hari terhitung sejak penunjukan arbiterterakhir dari dua arbiter yang telah dipilin para pihak.

yang dijatuhkannya, atau dengan kata lain,permohonan ini senyatanya tidak berdasar hukum dan salah alamat (error inpersona).Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 /nternational Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC andits employees, nor the ICC National Committees shall

No.770 K/Pdt.Sus/2011x 185 MW IPP Coal Fired Power Plant (Kontrak), yang mengatur halhalsebagai berikut:lf the tnbunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties wthin thirty (30) days of the nomination ofthe last of the two arbitrators nominated by the Parties.

Nomor 48 B/Pdt.SusArbt/2015In the event of Force Majeure, the affected Party shall immediately and inany event no later than 48 (forty eight) hours inform the non affected Party inwriting and indicating the estimated duration of such event. The unaffectedParty shall acknowledge and confirm its acceptance or rejection of suchForce Majeure within 48 (forty eight) hours upon receipt of the affectedPartys notice.

The affected Party shall make its best efforts to resumeperformance as soon as possible;10.Bahwa berdasarkan ketentuan Pasal 10.4 Perjanjian Jual Beli Amoniak11.tersebut, ditentukan bahwa dalam jangka waktu 48 (empat puluhdelapan) jam sejak menerima pemberitahuan keadaan memaksa, makapihak yang menerima pemberitahuan keadaan memaksa tersebut harusmemberikan tanggapan apakah menerima atau menolak keadaanmemaksa tersebut;Bahwa setelah menerima surat tersebut, Termohon dalam jangka waktu48 (empat puluh

Any controversy or claim arising out of or in relation to thisAgreement, or breach hereof, shall be finally settled by arbitration in Jakarta;14.3. The arbitration shall be conducted before 3 (three) arbitrators inaccordance with the Rules of Arbitration of Badan Arbitrase NasionalIndonesia then in effect in accordance with Law Nomor 30 of the year 1999Hal. 8 dari33 hal. Put.

Nomor 48 B/Pdt.SusArbt/2015concerning Arbitration and Alternative Dispute Resolution (as it may beamended or replaced from time to time);a) The proceeding shall be conducted in English, and all arbitrators shall beconversant with and have a thorough command of the English language;b) Both Parties shall be bound by the award rendered by the arbitrators andJudgement thereon may be entered in any court of competent jurisdiction;c) Any Party will not be entitled to commence or maintain any action in

The manufacture, distribution, marketing, and sale of the products within theteritory of Indonesia;b. and The sale and delivery of the products to the members of the groupindentified in schedule 3 to this agreement, which are located outside the territoryof Indonesia;Pasal 12.1 :For the purpose of this Agreement "Net Sales Price" shall mean the actual invoiceprice of the products sold or otherwise disposed of by the Licensee in arm's lengthcommercial transactions, less:a.

Sales (turnover) tax and/or value added tax, as applicable Unless such itemshave already been included in the invoice;Pasal 12.2:In consideration of the use of Knowhow as meant in subclause 1 (b) of thisAgreement, the Licensee shall anually pay to the Proprietor a sum of two (2) per centof the Net Sales Price of all Products sold by the Licensee (The Royalty);bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya implementasi pengembangan knowhow, teknologi

pada tanggal 03 Juli 2003 Pemohon Banding bersama Friesland Brands B.V.membuat Trademark Lisence Agreement yang mengatur halhal sbb :Pasal 2.1:Pursuant to the terms and conditions of this Agreement, the Proprietor hereby grantsthe Licensee and the Licensee agrees to accept grant of the exclusive tight to usethe Trade Marks during the term of this Agreement in the Republic of Indonesia inconnection with the marketing, distribution, and sale of the producs in the teritoty;Pasal 4.1:The Trade Marks shall

remain the property of the Proprietor under all circumstances.The Lisencee shall at the times recognize the validity of the Trade Marks and shallnot in any way challenge the Proprietor's ownership of, or its right to the TradeMarks,Pasal 10.1 :In consideration of the Trade Marks lisenced by the Proprietor pursuant to thisAgreement, the Licensee shall pay to the Proprietor a royalty of two (2) per cent ofthe Net Sales Price of the Products sold or otherwise disposed of by the Licensee innormal bonafide

commercial transactions;Pasal 10.2 :For the purpose of the previous subclause, the Net Sales Price shall be calculatedby substracting:Sales discounts, including sales allowance;Sales returns, and;Sales (turnover) tax and/or value added tax, as applicable;From the sales price of all products sold by the Licensee as invoiced by the Licenseeto its buyers;bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya kepemilikan trademark baik secara legal maupun ekonomisehubungan

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the tno States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 11Halaman 10 dari 35 halaman Putusan Nomor 820/B/PK/PJK/20144..

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Hovever, such interest may also be taxed in the State in which it ansesand according to the laws of that State, but if the beneficial omer 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.Notwthstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the

be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Paragraf 3 Pernyataan Standar Akuntansi Keuangan (PSAK) nomor07 menyatakan :Pihakpihak

Dalam Article 1 Loan Agreement tersebut disebutkan bahwa "interestrate shall mean the 6 (six) months LIBOR prevailing on the interestperiod. The calculation of this interest rate shall become effective asfrom the date of the loan agreement. Pasal tersebut jelas menyebutkantingkat bunga yang dibebankan dan sejak kapan perhitungan tingkatbunga berlaku efektif.

Any informationreceived by one of the two States shall be treated as secret in the samemanner as information obtained under the domestic laws of that State andshall be disclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.

Bahwa dalam Termination and Release Agreement (Teijemahan : PeianjianPengakhiran dan Pelepasan), Tergugat diwajibkan untuk membayar kepadaPENGGUGAT suatu ganti rugi untuk mengakhiri Peijanjian Keijasamatertanggal15 Februari 2000, yaitu sebesar 200.000 (dua ratus ribu euro) dengan rinciansebagai berikut: 22222222222 eeeArticle 2.1.1. initial payment of 50.000 (fifty thousands Euros) shall be mad onthe date of I* September 2008 ;Halaman 2 dari 39, putusan Nomor : 30/PDT.G/2014/PIN.JKT.BAR.OMER BALASANArticle

2.1.2 The Second payment instalment of 25,000 (twenty five thousandEuros) shall be made on the date of 30* September 2008; Article 2.1.3 The Third instalment up to final instalment shall be paid by monthlybased payments of 5,000 (five thousand Euros) starting onTerjemahan :2Pasal 2.1.1.

be paid under the following terms:2.2 Initial payment of 50,000 (fifty thousand Euros) shall be made on the date ofIN01 September 2008; 2.1.2 The second payment instalment of 25,000 (twenty five thousandEuros) shall be made on the date of 30 September 2008; 2.1.3.

The third instalments up to final instalments shall be paid by monthlybased payments of 5,000 (five thousand Euros) start on October 2008 up toOctober 2010; Teiyemahan:Pasal 2.1 Pihak Pertama dengan ini mengetahui dan setuju untuk membayar kepadaPihak Kedua suatu pembayaran ganti rugi dengan jumlahHalaman 14 dari 39, putusan Nomor : 30/PDT.G/2014/PN. JKT. BA R.OMER BALABANI~total sebesar .200,000 (dua ratus ribu Euro) (PembayaranPenyelesaian) yang dibayarkan di bawah ketentuan berikut: 2.1.1.

This Termination Asreement shall loose its validitv in the event that the First Party deviates from the contents of Article 2.1 and 2.2 of this Termination Agreement. Halaman 15 dari 39, putusan Nomor : 30/PDT.G/2014/PNJKT.BAR.OMERBALABANTeijemahan: Halaman 16 dari 39, putusan Nomor : 30/PDT.G/2014/PN. JKT. BA R.OMER BALABANPasal 3.3.

representative of Baker for the marketing andpromotion of the sale of the Product and supply of services to customers (other thanexcluded Customers) in the Territory subject to the term and conditions of thisAgreementAngka 6 Comission6.1 In consideration of and in full payment of the Representative for fulfillment ofall its obligations under or pursuant to this Agreement, and in full and final settlementof all costs and expenses incurred by the Representative under or pursuant to thisAgreement , Baker Shall

rates og Net Invoice Sales;Percentage as staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall

pay therepresentative any commission which has become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder

atauperaturan perundangundangan sebagaimana tersebut di atas.1.2Bahwa Majelis Hakim Pengadilan Pajak~ keliru) dalammempertimbangkan kesalahan tidak mencontreng kolom 13 ThirdCountry Invoicing pada Form E a quo termasuk dalam kategorikesalahan kecil yang dapat diabaikan.1.3 Ketentuan mengenai Third Country / Party Invoicing secara spesifikdimuat dalam Rule 23 Annex 04 Origin Certification Procedure(OCP) ACFTA yang disahkan dengan Perpres 37/2011 sebagaiberikut:The Customs Authority of the importing Party shall

The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.1.4Berdasarkan Rule 7 huruf (a) Annex 04 OCP ACFTA yangdisahkan dengan Perpres 37/2011 menyatakan sebagai berikut:Rule 7The Issuing Authorities shall, to the best of their competence andability

Putusan Nomor 942/B/PK/PJK/2017THIRD PARTY INVOICING: In cases where invoices are issued bya third country, the Third Party Invoicing in Box 13 shall be ticked(V). The invoice number shall be indicated in Box 10.

Putusan Nomor 942/B/PK/PJK/2017(e) Multiple items declared on the same Certificate of Origin (FormE) shall be allowed subject to the domestic laws, regulationsand administrative rules of the importing Party provided eachitem must quality separately in its own right.2.4 Berdasarkan Annex 06 OCP ACFTA Overleaf Note butir 4,menyatakan sebagai berikut:EACH ARTICLE MUST QUALIFY: It should be noted that all thegoods in a consignment must qualify separately in their own right.This is of particular relevance

Name of manufacturer andany trade mark shall also be specified.2.6 Bahwa pada faktanya, sesuai hasil penelitian terhadap SKA Form Eyang memberikan tarif preferensi pada 3 (tiga) PIB nomor: 395475tgl. 28/09/2012, 422465 tgl. 17/10/2012, dan 465606 igl.19/09/2012 telah ditemukan ketidaksesuaian antara Form Edengan ketentuan OCP ACFTA, sebagai berikut: No.

Putusan Nomor.808 B/PK/PJK/201114148 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall

preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and 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 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

In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply:10 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24918/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat diketahui secara jelas

tanggal 2012, kedapatan bahwa tanda tangan dan stempel yang tertera pada Form E dimaksud berbedaSpecimen Signatures and Stamps of Officials Authorized to Issue Certificate of Origin of The PRepublic of China dari Shanghai EntryExit Inspection and Quarantine Bureau of The Peoples Rof China;bahwa berdasarkan Attachment A: Operational Certification Procedures for The Rules of OriginAseanChina Free Trade Area, disebutkan:Rule 6The Government authorities designated to issue the Certificate of Origin shall

to the best competence and ability, carry out proper examination upon each application for the Certificate ofto ensure that: (a) The application and the Certificate of Origin are duly completed and signedauthorised signatory; bahwa berdasarkan Appendix 1 atas Attachment A: Operational Certification Procedures for The ROrigin of The AseanChina Free Trade Area, disebutkan:Rule 8In cases where a certificate of origin is not accepted, as stated in paragraph (a), the customs auththe importing party shall