Perjanjian Sewa: Time is of the essence with regard to all provisions of this Agreement IfLESSEE fails to pay any rent, Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after thedate upon which the same is due and payable, then LESSEE shall bedeemed to be in default. ...Teremahanresmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Perjanjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan ataumenjalankan salah satu dari tindakan ini;Berkut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town: In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which the agreement relates; or(0) apply for acourt order authorising or

Berikut kutipannya;Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the territory of which the objectis situated have jurisdiction to grant relief under Article 13(1)(a), (6), (C)and Article 13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town: ... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the temitory of which the object issituated have jurisdiction to grant relief under Article 13(1)(a), (6), (c) and Article13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town:... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut;Bahwa

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

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

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Otlawa, 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 ;Halaman 11 dari 25 halaman. Putusan Nomor 1076/B/PK/PJK/2014Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

lainnya,Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapairterhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper, Explanatory Noted Bab64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diataskurangtepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear wth outer soles and uppers of rubber orof plastic, the uppers of which

kelihatanmemenuhi syarat kKedua 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 orsimilar devices;(b) Clogs wthout quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules wthout 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 whichlock into holes in the sole;(f) Nonwaterproof footwear produced

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory NotedBab 64 Umum (B);** Menurut pendapat pemohon banding ( kami ) penyataan diataskurang tepat 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 the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;Pos 64.02 Other footwear

,Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(y) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(z) Clogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(aa) 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;(bb) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(cc) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(dd) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali

Bahwa OECD Model Tax Convention on Income and Capital,menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "joulssance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident;Commentary

The reliefs provided inthe Article apply so long as the State of which the payingcompany Is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentHalaman 21 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.5.profits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding

The reliefs provided inHalaman 22 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.6.the Article apply so long as the State of which the payingcompany is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentprofits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, as a general rule

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

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

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

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

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

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

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

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

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

films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which

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

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent

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

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

the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:(a) Products which

Above,(i) Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purposes.bahwa berdasarkan hal tersebut di atas maka telah dimintakan konfirmasimengenai keraguan terhadap tanda tangan dan keraguan terhadap origincriteria pada Xiamen EntryExit Inspection and Quarantine Bureau sebagaipihak yang menerbitkan Form E tersebut dengan surat Kepala KantorPelayanan

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

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

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

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

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

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

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

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

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

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

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompanylaw, they may constitute dividends

The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It isimmaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, forexample, from reserves, i.e. profits of previous financialyears.

Normally, distributions by a company which havethe effect of reducing the membership rights, forinstance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded asdividends;(Suatu pembayaran disebut sebagai dividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntungan lain baik berupa uang atau bernilai uang,misalnya pembagian saham bonus, bonus,keuntungandari likuidasi dan distribusi laba secara terselubung

);Paragraf 29:The benefits to which a holding in a company conferentitlement are, as a general rule, available solely to theshareholders themselves;Should, however, certain of such benefits be madeavailable to persons who are not shareholders within themeaning of companylaw, they may constitute dividendsif: The legal relations between such persons and thecompany are assimilated to a holding in a company(concealed holdings); andHalaman 33 dari 38 halaman.

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

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

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

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

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

Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which

Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, Inter alia:(s) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(t) Clogs without quarter or counter, the uppers of which areproduced in one plece usually attached to the base or platform byriveting;(u) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than bystitching, are attached

to the sole by stitching;(v) Sandals consiting of straps across the Instep and counter orheelstrap attached to the sole by any process;(w) Thongtype sandals in which the thongs are attached to the soleby plugs which lock Into holes In the sole;(x) Nonwaterproof footwear produced In one piece (for example,bathing slippers);12.

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

Putusan Nomor 512/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic, diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian

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

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

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

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

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;Halaman 28 dari 31 halaman.

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

;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

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

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