rnerupakan bagian tidakterpisahkan dari Peraturan Menteri Keuangan ini.Pasal 3Pengenaan tarif boa masuk sebagaimana dimaksud dalam Pasal 1 dilaksanakan denganketentuan sebagai berikut:1 Tarif bea masuk dalam rangka ATIGA yang lebih rendah dari tarif boa masuk umumhanya diberlakukan terhadap barang impor yang dilengkapi Surat Keterangan Asal (FormD) dalam rangka ATIGA yang telah ditandatangani oleh pejabat berwenang di negaraASEAN bersangkutan.bahwa berdasarkan penelitian pada Authorised Signatories which

XXXPort of Loading : Port Klang, MalaysiaPort of Discharge : Jakarta, IndonesiaQuantity : 14,976 PCSGross Weight : 11,845.80 kgsbahwa supplier Rubber Leisure Products SDN BHD melakukan pengurusan Form D Nomor:KL212213U296938 tanggal 21 Juni 2012 dengan uraian barang Rubber Cot Sheet;bahwa Form D Nomor: KL212213U296938 tanggal 21 Juni 2012 dan Bill of LadingNomor: APLU 075315649 tanggal 19 Juni 2012;bahwa berdasarkan penelitian Terbanding diketahui bahwa dari penelitian pada AuthorisedSignatories which

kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8 section (3) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment, there shall be allowedas deductions expenses which

Putusan Nomor 2974/B/PK/Pjk/2018incurred in the Contracting State in which the permanent establishment issituated or elsewhere.

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, Nov 26, 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 to the foot, are incorporated into a single component which

memenuhi syarat kedua karena pembuatannya dengan carainjection 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 rivets orsimilar devices;(b) 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;(ad) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 28 dari 31 halaman.

(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 pas 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

Sebagai bahan pembanding,berdasarkan UndangUndang Merek Amerika Serikat (vide Pasal 43 (1)huruf (C) Lanham Act), kriteria suatu merek terkenal haruslah memenuhiunsurunsur sebagai berikut:The degree of inherent or acquired distinctiveness of mark (derajat darisifat yang tak terpisahkan atau mempunyai daya pembeda dari merektersebut);The duration and extent of use of the mark in connection with which themark is used (jangka waktu dan ruang lingkup dari pemakaian merekyang berkaitan dengan barang dan

jasa dari merek yang dipakai);The duration and extent of advertising and publicity of the mark (jangkawaktu dan ruang lingkup dari pengiklanan dan pubilisitas dari merektersebut);The awareness of the mark among the public (pengetahuan darimasyarakat tentang merek tersebut);The gographical extent of the trading area in which the mark is used(ruang lingkup geografis dari daerah perdagangan dimana merektersebut dipakai);The degree of recognition of the meak in trading areas and channels oftrade of

Merek terkenal harus sangat akrab mulai dari lapisanatas, menengah sampai golongan rendah yang tidak hanya diperhitungkandari segi kualitas teknologi tapi sudah berpadu dengan gaya hidupmasyarakat yang disebabkan kekuatan mitos yang dilambangkannya.Dengan demikian maka sejatinya keberadaan suatu merek asing yang ingindiakui sebagai suatu merek terkenal di Indonesia, disamping sudah terdaftardan dipromosikan di negara asal (No person may benefit from the provisionsof this article if the mark for which

However, theterm "interest" does not include income dealt with in Article 10;Tax Treaty dengan USA:Article 12 (6) The term "interest" as used in this Conventionmeans income from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other security and whether or notcarrying a right to participate in profits, and debtclaims of everykind, as well as all other income which, under the taxation law ofthe Contracting State in which the

Pasal 9.3 itusendiri antara lain menyatakan : except as otherwiseprovided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from thedate on which such payment was originally due until thedate that such payment was made.Berdasarkan Pasal 4 ayat (1) huruf f UU PPh, bungatermasuk premium, diskonto dan imbalan karena jaminanpengembalian utang.

Berdasarkan Power dalam Purchase Agreement tertanggal12 Februari 1994 antara PT Paiton Energy denganTermohon Peninjauan Kembali diatur halhal:Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that such paymentwas made;Halaman 38 dari 55 halaman.

Putusan Nomor 1373/B/PK/PJK/201 7Appendix P Invoicing and Payment Procedures:Broken contract shall have the meaning set forth inSection 7 (c);Reference Banks shall mean, collectively, at leastthree (3) banks designated as such by PLN from time totime (one of which shall at all times be Bank Indonesiaor any successor central bank for the Republic ofIndonesia), subject to approval of Seller, which shall notbe unreasonably withheld, provided that any change inthe designation of a Reference Bank with

transaksi yang berhak mendapatkan fasilitas tarif bea masukpreferensial adalah sebagai berikut:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligiblefor preferential treatment, the requirement is that either:i The products wholly obtained in the exporting member state asdefined in Rule 3 of the ASEAN China ROO;ii Subject to subparagraph (1) above, for the purpose ofimplementing the provisions of Rule 2(b) of the ASEAN ChinaROO, products worked on and processed as a result of which

thetotal value of the materials, parts or produce originating from nonACFTA member states or of undetermined origin used does notexceed 60% of the FOB Value of the product produced or obtainedand the final process of the manufacture is performed withinterritory of the exporting member state;iit Products which comply with origin requirements provided for Rule2 of the ASEAN China ROO and which are used in a member stateas inputs for finished product eligible for preferential treatment inanother member

state/states shall be considered as a productoriginating in the member state where working or processing ofthe finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; oriv Products which satisfy the products specific rules provided for inattachment B of the ASEAN China ROO shall be considered asgoods to which sufficient transformation has been carried out in apartyBahwa berdasarkan ketentuan Overleaf Note Attachment C ACFTA di atas,suatu

has been approved in The Extraordinary GeneralMeeting of Shareholders on 25 November 2019. 12Allegiance International Investment Ltd transaksi pembelian kembali saham Atlas akan dilaksanakan sewaktuwaktu palinglambat 29 November 2021 yang bisa di perpanjang selama 1 tahun berdasarkan persetujuan Allegiance/AllegianceInternational Investment Ltd. a share buyback transaction which will be done anytime at the latest by 29 November 2021which can be extended for 1 year upon approval from Allegiance.Pembayaran

terjadi makaketentuan dalam Proposal Perdamaian ini yang berlaku/terms and condition of previouscredit agreement remain in place as long as it does not in conflict with the provisions inthis Composition Plan, if this happens then the provision in this Composition Plan willprevail.Hal diatas akan dituangkan dalam Perubahan Perjanjian Kredit yang penandatanganannyadilakukan paling lambat 1 (satu) bulan setelah tanggal homologasi/The above points willbe included in the amendment to Credit Agreement which

Rencana Pembayaran /Payment Plan Summary (30/6) Roic)==>LS)108)WHS>SseoO==)xSOowe Category dibulatkan /ClaimAmount roundedRencana Pembayaran/Settlement Plan Rangkuman/Summary off 2Allegiance IDR 1,324 Milyar/ * Ini adalah transaksi pembelian * Dibayarkan sewaktuwaktu paling lambat 29 November 2021 yangInternational billion kembali saham Atlas dari Allegiance/ dapat di perpanjang selama 1 tahun atas persetujuan Allegiance/Investment This is a transaction of repurchase of Payment latest by 29 Nov 2021 which

Noble GroupStandardCharteredTrade Support(HK)AllegianceInternationalInvestmentLtd>a VAL Oh a elas)TanjungLestaricp>AmnOAnmn Pembayaran tunai/Cash Payment100% Pembayaran berupa saham /Payment in Shares 100% Pembayaran Pokok/Principal Payment 4.3% 4.3% 43% 7.2% 10.8% 10.8% 15.8% 42.5% Pembayaran Bunga tertunggak/Overdue InterestPayment 100% Pembayaran / Payment Pembayaran paling lambat November 2021 yang dapat di perpanjang 1 tahundengan persetujuan Allegiance /Payment latest by 29 November 2021 which

Further, Article 285 (2) d of Law No37 of 2004 regulates, if the fees and costs of the administrator has not been paid nor provided with guarantee of payment,the Court can refuse to homologate the composition plan.Penetapan imbalan jasa pengurus yang melebihi kemampuan keuangan dan keadaan finansial Debitor dapatmengganggu efektifitas pelaksanaan proposal perdamaian dan pelaksanaan seluruh pembayaran kepada paraKreditor dalam proposal perdamaian ini/Decision of the fee of the Administrator which

It pertains to cases in which the drafting of the instrument may well havebeen assigned to an official, but in which it is drafted by nonofficials in special cases(pursuant to a legal interpretation).

It pertains to cases in which parties makestatements for the purpose of providing each other with a preuve prconstitue(predetermined proof), thus taking a decision on their legal status in advance."Those statements should not result in a legal consequence which the parties are notat liberty to determine. Imperative evidentiary value relates only to that which theinstrument is intended to prove to the other party.

This observation is the basis of the secondparagraph, although in that paragraph equation of the copy with the original islimited to the (complete) copies of authentic instruments which, according to astatutory provision, must be kept and which were issued by an official authorisedto do so.The evidentiary value of copies is equated with that of the original, with twolimitations.

First of all, authentic instruments must be concerned which, according toa statutory provision, must be kept and which were issued by an official authorisedto do so. These could be (among others) the originals of notarial instruments, court20 Art. 3:15a CC.1.

Prejudgment attachment is,of course, possible until that time, which pursuant to Art. 704(1) becomes executoryat the time the entitlement can be enforced and has been served.

Prenhallindo, 2001, hal. 77) (vide BuktiP11) adalah sebagai berikut (kutipan)Akibat dari sSuatu) perbuatan hukum tersebut oleh hukumdianggap tidak ada (hapus), baik sebagian maupunseluruhnya, tanpa memerlukan Keputusan Hakim (keputusanalat perlengkapan Negara yang berwenang) ;26.Bahwa batal demi hukum, yang juga berasal dariistilah Null and Void yang menurut buku Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublishing Co. 1990) (vide Bukti P12) adalah sebagaiberikut (kutipan):That which

binds no one or is incapable of giving therise to any right or obligations under anycircumstances, or that which is of no effect ;Terjemahantidak mengikat terhadap siapapun atau tidak memilikikemampuan untuk memberikan hak atau kewajiban apapunterhadap siapapun dalam situasi apapun, atau tidakmemiliki akibat apapun ;Bahwa dengan pengertian batal demi hukumsebagaimana disebutkan diatas dan dengan telahdinyatakan batal demi hukum berdasarkan Putusan MahkamahAgung RI, maka Peraturan Menteri Keuangan

Pertimbangan PITUN sebagaimana dikutip diatastidak memperhatikan Putusan MA angka 2 ~=~=yangmenyatakan(KUTIPAN)Menyatakan Peraturan Menteri Keuangan No.85/PMK.02/2005 tanggal 11 Oktober 2005 dan PeraturanMenteri Keuangan No. 131/PMK.010/2005 tanggal 23Desember 2005 BATAL DEMI HUKUM.Bahwa batal demi hukum, yang disebut juga denganistilah null and void, menurut Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublish Co., 1990) (vide Bukti P11) = memilikipengertian sebagai berikut(KUTIPAN)That which

binds no one or is incapable of giving therise to any rights or obligations under = any24circumstances, or that which is of no effect.

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

PSTPacific PTY Limited Dengan PT Catur Jaya Untuk The Park Inn ByRadisson Makassar Tertanggal 24 Juli 2013 mengatur sebagai berikut(Vide Bukti P1(a) dan (b)):Article 7"7.1 Govering Law, This Agreement and the relationship between the partiesis subject to, governed by and construed in accordance with the laws(statutory or otherwise) ofthe Republic of Indonesia, which are theproper laws hereof, notwithstanding any rules of private intemationallaw or choice of law under which any other law might otherwise

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

are the proper laws hereof, notwithstanding any rules of privateinternational law or choice of law under which any other law mightotherwise be applicable.

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

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 air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat

Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112.13.Explanatory 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 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 sekarangPemohon Peninjauan Kembali dapat

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portion and thea portion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian sol dan bagianatasnya mampu memberikan perlindungan tahan air terhadap kaki, terbentuk dalamkomponen tunggal yang terbuat dari

(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 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 soleby 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

Or,b) the same persons participate directly or indirectly in the management, control orcapital of an enterprise of a Contracting State and an enterprise of the otherContracting 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, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions

If the activity is not one for which theindependent enterprise would have been willing to pay or perform foritself, the activity ordinarily should not be considered as an intragroupservice under the arm's length principleParagraph 7.9.A more complex analysis is necessary where an associatedenterprise undertakes activities that relate to more than one memberof the group or to the group as a whole.

These latter types of nonshareholder activities couldinclude detailed planning services for particular operations.emergency management or technical advice (trouble shooting). orin some cases assistance in daytoday management.Paragraph 7.10The following examples (which were described in the 1984 Report) willconstitute shareholder activities. under the standard set forth inparagraph 7.6:a) Costs of activities relating to the juridical structure of the parent company itself. such asmeetings of shareholders

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

PSTPacific PTY Limited Dengan PT Catur Jaya Untuk The Park Inn ByRadisson Makassar Tertanggal 24 Juli 2013 mengatur sebagai berikut(Vide Bukti P1(a) dan (b)):Article 7"7.1 Govering Law, This Agreement and the relationship between the partiesis subject to, governed by and construed in accordance with the laws(statutory or otherwise) ofthe Republic of Indonesia, which are theproper laws hereof, notwithstanding any rules of private intemationallaw or choice of law under which any other law might otherwise

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

are the proper laws hereof, notwithstanding any rules of privateinternational law or choice of law under which any other law mightotherwise be applicable.

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Pencetakan melalui perendaman Perakitan melalui vulkanisasi Penyatuan dan pemvulkanisasian Pengetasan berflekuensi tinggi PerekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , 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 to thefoot, are incorporated into a single component which

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 in one piece (for example,bathing slippers);Halaman 27 dari 31 halaman.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002Halaman 5 dari 30 halaman Putusan Nomor 318/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 plastik.Diterjemahkan oleh Penerjemah Resmi Dan

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;(6) 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,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 27 dari 30 halaman Putusan Nomor 318/B/PK/PJK/201612.13.14.

(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 sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi

kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8: section (3) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment, there shall be allowedas deductions expenses which

are reasonably connected with suchprofits, including executive and general administrative expenses,whether incurred in the Contracting State in which the permanentestablishment is situated or elsewhere.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to theHalaman 5 dari 31 halaman Putusan Nomor 319/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan

(ob) 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,being produced in one piece or assembled other than by stitching, areattached 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

Bahwa OECD Model Tax Convention on Income andCapital, menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" 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 sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company conferentitlement are, as ageneral rule, available solely to theshareholders themselves.

a shareholder; this is the case, forexample, where the recipient is a relative of theshareholder or is a company belonging to the samegroup as the company owning the sharesBahwa UN Model Tax Convention on Income and Capital,menyatakan :Article 10The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" 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 sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary Art.10 paragraf 3 (28)Halaman 21 dari 51 halaman.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin 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, available solely to theshareholders themselves.

point VI menetapkan tarif pajak untuk BPT adalah 9%:Whenever an enterprise is situated in one of a State running partly or wholly thebusiness in other State through a permanent establishment situated in thatState, tax can be collected by the other State according to Article 7 paragraph 1,includes an additional tax on profits from that permanent establishment whichshould be paid in that other State, but additional tax which imposed notHalaman 8 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017exceeding

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan Pasal IIbutir VI Ad Article 7 Protocol Tax Treaty Indonesia Belanda (Bukti PK11b) :Whenever an enterprise is situated in one of a State running partly orwholly the business in other State through a permanent establishmentsituated in that State, tax can be collected by the other State according toArticle 7 paragraph 1, includes an additional tax on profits from thatpermanent establishment which should be paid in that other State, butadditional tax which imposed not exceeding

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.