(c) Lampiran F Agreement: ...The Final Invoice shall be paid on or before 30 (thirty) calendardays after the WORK Acceptance Report orCompletion Certificateis Signed. Serta teriemahannya dalam Bahasa Indonesia: ..Tagihan Akhir harus dibayar pada atau sebelum hari 30 (tigapuluh) hari kalender setelah Penerimaan Laporan PEKERJAAN atau Sertifikat Penyelesaian ditandatangani.

bahwaTergugat dan TAC Pertamina PT PAN telah sepakat menerapkannofault indemnity regime, yakni bahwa keduanya akan salingmemberikan penanggungan/pembebasan (indemnity) kepadapihak lain atas risiko yang ada, terlepas dari penyebab terjadinyarisiko tersebut, dan masingmasing pihak akan bertanggung jawabterhadap' setiap hal yang kewajibannya masingmasingberdasarkan Agreemeni. ++ =Berikut kutipannya: 2222222 22202 =The PARTIES intend that a mutual, nofault indemnity regime,supported by insurances, shall

apply and that each party shall beresponsible for those it causes to be in the vicinity of a WORKLOCATION or participating in the WORK.

SUCH INDEMNITY SHALL APPLYREGARDLESS OF WHETHER CAUSED OR BROUGHTABOUT BY ANY SECOND PARTY GROUP NEGLIGENCE OROTHER LEGAL FAULT ...

Lampiran F Agreement).Berikut kutipannya : SECOND PARTY Tergugat and FIRST PARTY fTACPertamina PT PAN, each on its own behalf and on behalf ofits Group, waive and release all rights and claims against theother PARTY and its Group for, and shall indemnify and holdharmless the other PARTY and its Group, for any loss of profitor anticipated profit, loss of revenues, production or drillinghal 35 dari 43 hal put.

permasalahan yang timbuldari atau sehubungan dengan pelaksanaan Kontrak Utama akan diselesaikanoleh Para Pihak (dalam hal ini Penggugat Dalam Konvensi dan Turut TergugatDalam Konvensi dan Dalam Rekonvensi) melalui arbitrase yangdiselenggarakan oleh Singapore International Arbitration Centre (SIAC) danmenggunakan peraturan dari SIAC.Secara lengkap Pasal 27 dari Kontrak Utama menyatakan sebagai berikut:Halaman 9Putusan Perdata Nomor 350/Pdt.G/2020/PN.JKT.SELbesaes If any dispute or difference of any kind shall

arise between the Contractorand the Subcontractor in connection with the Subcontract or carrying out of theSubcontract Works the Parties shall endeavor through productive discussionsto reach an amicable understanding about the matters in disagreement toachieve a final settlement agreeable to both Parties, before referring suchdisagreement to the Arbitration process.....

Without prejudice in any way to the foregoing, if, within fifteen (15) calendardays after the date of the above decision in writing by Contractor theSubcontractor does not accept such Contractor decision, then Subcontractormay notify Contractor that the matter shall be finally referred to and settled bythe arbitrator to be agreed upon the Parties...."Article 27 of PTC: ".... The venue of arbitration Singapore InternationalArbitration Centre (SIAC)..."Terjemahan bebas....

Bahwa Secara lengkap Pasal 27 dari Kontrak Utama menyatakan sebagaiberikut:Halaman 21Putusan Perdata Nomor 350/Pdt.G/2020/PN.JKT.SELbesaes If any dispute or difference of any kind shall arise between the Contractorand the Subcontractor in connection with the Subcontract or carrying out of theSubcontract Works the Parties shall endeavor through productive discussionsto reach an amicable understanding about the matters in disagreement toachieve a final settlement agreeable to both Parties, before referring

not be less than the following percentages ofthe total number of shares to be outstanding following the acceptance of theoffer ;fifth year 15% ;sixth year 8% ;seventh year 7% eight year 7% ninth year T% tenth year T% All obligations of Contractor under this Article 26.1 shall be deemed to bedischarged as soon as not less than 51% of total shares issues and outstanding shall have been offered and purchased by Indonesian Participant ;Terjemahannya :Hal. 3 dari 52 hal.

The provisions of Article 23.3 hereof shall applymutatis mutandis to any such arbitration."

PKP2B KJA berbunyi :"The provision of this Article shall continue in force notwithstanding thetermination of this agreement" ;Terjemahan :Ketentuanketentuan dari Pasal ini (dalam hal ini mencakup klausula arbitrase)akan tetap berlaku meskipun perjanjian ini (PKP2B KJA) diputuskan ;VI.

For thatpurpose, an arbitration clause that forms part of a contract shall be treated as anagreement independent of the other terms of the contract.

Contractor shall ensure that its shares are offered either for sale or issueto the Government or Indonesian nationals or Indonesian Companiescontrolled by Indonesians (hereinafter called the Indonesian Participant) ineach year following the end of the fourth full calendar year aftercommencement of the Operating Periods. :Hal. 49 dari 52 hal. Put.

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall

be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees

Royalties and fees for technical services shall be deemed toarise in a Contracting State when the payer is that State itself, aLand, a political subdivision, a local authority or a resident ofthat State.

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and someother person, the amount of the royalties or fees for technicalservices paid exceeds, for whatever reason, the amount whichwould have been agreed upon by the payer and the beneficialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the lastmentioned amount.

In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.

No. 764 K/PDT.SUS/2010diselesaikan melalui Arbitrase sesuai dengan ketentuan dari Pasal 17ayat 17.3 dari Commercial Agreement juncto Pasal 3 UndangUndangNomor 30 Tahun 1999 tentang Arbitrase dan Alternatif PenyelesaianSengketa, yang mana berbunyi sebagai berikut :Article 17 paragraph 17.3 of Commercial Agreement :Any of such Disputes, which can not be amicably settled wthin 30(thirty) days after the matter in dispute has been brought by one Party tothe attention of the other Party, shall be referred

to and finally resolvedby arbitration in Singapore in accordance wth the prevailing ArbitrationRules of the Singapore Intemational Arbitration Center (SIAC Rules),which rules are deemed to be incorporated by reference in this Article.The Tribunal shall consist of one (1) or three (3) arbitrators as agreedbetween the Parties.

In the event that the Parties fail to agree on thenumber of arbitrators, the tribunal shall consist of three (3) arbitratorsappointed in accordance wth the SIAC Rules.

The language of thearbitration shall be English ;Dimana terjemahan dalam Bahasa Indonesianya adalah sebagaiberikut :Pasal 17 ayat 17.3 dari Commercial Agreement:Segala Persengketaan, yang tidak dapat diselesaikan dengan cara baikdalam jangka wektu 30 (tiga puluh) hari setelah masalah dalamPersengketaan disampaikan oleh salah satu pihak kepada pihak lainnya,maka akan merujuk pada dan diselesaikan secara final melalui arbitrasedi Singapura sesuai dengan Peraturan Arbitrase yang berlaku padaSingapore

No. 764 K/PDT.SUS/2010Company at Sep 30, 2006 and on such difference has been agreedand accepted by and between SGAFR and the Shareholders ;The Revaluation Difference shall be paid by the Shareholders to SGAFR within 30 (thirty) days as of the expiry of the Option Exercise Periodby wre transfer to the bank account designated by SGAFR.

Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

suatu Negara, adalah sama sekali tidak dapatditerime oleh Pemohon Kasasi oleh karena ketentuanketentuan dalamkonvensi Paris maupun persetujuan TRIPS memang tidak bertentangandengan ketentuan hukum Nasional Republik Indonesia manapun, dalamhal ini, Khususnya UndangUndang Merek.Bahwa sebagaimana dimaksud dalam Pasal 2 ayat (1) PersetujuanTRIPS, negaranegara anagota TRIPS harus tunduk pada ketentuanketentuan dalam Konvensi Paris;Selanjutnya Pasal 1 ayat (1) Persetujuan TRIPS menyatakan bahwa:Members shall

Membersmay, but shall not be obliged to, implement in their law more extensiveprotection than is required by this Agreement, provided that suchprotection dees not contravene the provisions of this Agreement.Members shall be free to determine the appropriate method ofimplementing... aeimplementing the provision of this Agreement within their own legalsystem and practice.Terjemahan:NegareNega'a anggota wajib memberlakukan ketentuanketentuandalam Perjarijian ini (Persetujuan TRIPS).

ASEANChina) disahkan denganPeraturan Presiden RI no. 37 tahun 2011, disebutkan pada Pasal 2 :Perubahan perubahan dimasa depan pada Lampiran ProsedurSertifikasi Operasional dan Surat Keterangan Asal (Formulir E),Bahwa dalam Lampiran A (Atachment A) Protokol Kedua, yaitu :Operational Certification Procedure for the Rule Of Origin of TheASEANChina Free Trade Area (revised OCPACFTA), disebutkanpada Aturan 23 (aturan yang baru pada OCP sebelumnya tidak ada):Rule 23The Customs Authority of the importing Party shall

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On

Pasal 2.3 Perjanjian No. 007 dan Perjanjian No.008, Tergugat harus menyerahkan kapal kepada Penggugat paling lambat 10(sepuluh) bulan setelah menerima pe mbayaran pertama atas kapal terseb ut.Berikut kami kutipkan Pasal 7.1 dan Pasal 2.3 Perjanjian No. 007 danPerjanjian No. 008 :Pasal 7.1 Perjanjian No. 007 dan Perjanjian No. 008"The Vessel shall be delivered by the Builder to the Owner at the latest10 (ten) months after receiving the Ist (first) Payment of the Vessel inaccordance with Article 2

Pasal 2.3 Perjanjian No. 007"Ovvners shall pay the Contract Price to the Builder in three (3)phases as follows :a) Ist (First) Payment: 10% (percent) of the contract price amountingto SGD. 110,000 (Singapore Dollars one hundred ten thousandonly), shall be paid within seven (7) working days after contractsigning;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 110,000 (Singapore Dollars one hundred tenthousand only), shall be paid upon the accomplishment of theKeel Laying

;c) 3rd (Third) Payment: 80% (eighty percent) of the contract priceamounting to SGD. 880,000 (Singapore Dollars eight hundred eightythousand only), shall be paid upon delivery of the vessel and beforedeparture of the Vessel from Builder's yard";Pasal 2.3 Perjanjian No. 008"a) Ist (First) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyPutusan No.342/Pdt.G/2014/PN.Jkt.Pst.five thousand only), shall be paid within seven (7) working daysafter

contract signing;b) 2nd (Second) Payment: 10% (percent) of the contract priceamounting to SGD. 195,000 (Singapore Dollars one hundred ninetyfive thousand only), shall be paid upon the accomplishment of theKeel Laying;c) 3rd (Third) Payment: 80% (elghty percent) of the contract priceamounting to SGD. 1,560,000 (Singapore Dollars one million fivehundred sixty thousand only), shall bepaid upon defivery of thevessel and before departure of the Vessel from Builder'syard;3.

007 dan Perjanjian 008sebagaimana kami kutipkan di bawah ini :Pasal 8.4 Perjanjian 007 dan Perjanjian 008Right to Rescind for Excessive DelayIf the total accumulated time of all delays on account of the causes specified inarticle 8.1, amounts to ninety (90) days or more; then, in such event, the Ownermay rescind this Contract in accordance with theprovisions of article 10 here of.Pasal 10.1 huruf b Perjanjian 007 dan Perjanjian 008Putusan No.342/Pdt.G/2014/PN.Jkt.Pst.Right of RescissionThe Owner shall

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly

4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...

terhadapnyaditawarkan terlebin dahulu saham apabila pemegangsaham/pemilik hendak menjual sahamnya.Bahwa ketentuan tentang First Right of Refusal tersebutdiatur dalam Pasal 8.1.3 Amendment No. 1 To Contract ofWork Joint Venture Agreement sebagaimana dikutip dibawah ini:Hal 13 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel14Pasal 8.1.3 Amendment No. 1 To Contract of WorkJoint Venture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercisesits right to assign, the Assigning Party shall

January 2002 (vide buktiT2) dan kemudian diubah dengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Hal 15 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel16Pasal 9.7 New Contract of Work Perjanjian JointVenture tertanggal 30 Juni 1994: saavan that all disputes hereunder or concerning any ofthe subject matter hereof shall

be finally settled underthe Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by threearbitrators appointed in accordance with the Rules allof whom shall have internationally recognizedqualifications for such appointment together with asubstantial background of business experience.Judgement on the award of a majority of the arbitratorsmay be entered in any court having jurisdiction.Nomination of the Arbitrators shall be accomplished asprovided under the Rules.

Joint Venture yaitu dalamNovation and Amendment Agreement tertanggal 31 Januari2002 (vide Bukti T2) dalam Pasal 6.4 diatur bahwaketentuan tentang arbitrase di Perjanjian Joint Venture awal(yaitu pasal 9.7 New Contract of Work Perjanjian JointVenture) tetap berlaku terhadap Novation and AmendmentAgreement 31 Januari 2002, sebagaimana dikutip sebagaiberikut :Pasal 6.4 Perjanjian Novasi dan Perubahannyatertanggal 31 January 2002 (vide Bukti T2):Any dispute arising hereunder that directly involvesPT LT shall

membatalkanputusanjudexfactiedanmenyatakan bahwaPengadilan Negeritidak berkuasa menqadili perkara itu.Putusan Mahkamah Agung No. 794K/Sip/1982, tanggal 27 Januari 1983 (Bukti T10), menyatakansebagai berikut:Terlepas dari alasankasasi, putusanPengadilanTinggi/Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggi salah menerapkan hukum.Dalam Policy No. 49/00137/08 tanggal 10 Agustus1978 di bawah bagian tentang Conditions telahdiuraikan bahwa all differences arising out of thisPolicy shall

Bahwa berdasarkan Pasal 18.00 ayat (2) Distributorship Agreement telahdisepakati hal hal sebagai berikut:Pasal 18.00 Ayat (2) Distributorship Agreement:"... any dispute or claim arising out of or in connection with this Agreementor any breach hereof shall be settled finally by arbitration.

The arbitrationHal. 25 dari54 halaman Putusan Nomor 320 K/Pdt/2015264.shall take place in Seoul, Korea and shall be conducted in accordance withthe Rules of the Korean Commercial Arbitration Board by three arbitratorsappointed according to those rules ...";Terjemahannya sebagai berikut:"... segala sengketa yang timbul dari atau memiliki hubungan dengan ataupelanggaran terhadap Perjanjian ini akan diselesaikan secara final melaluiarbitrase.

;Bahwa ketentuan yang sama juga terdapat dalam Pasal 17 ayat (1) dariSupply Agreement, yang berbunyi sebagai berikut:5.Pasal 17 ayat (1) Supply Agreement:"... any and ail disputes or differences which may arise out of, or in relation to,or in connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties. In case no settlement canbe reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration.

;Bahwa dalam Pasal 25 ayat 1 Technical License Agreement jugadisetujui ketentuan yang sama, yang berbunyi sebagai berikut:26Pasal 25 ayat (1) Technical License Agreement:"Any and all disputes or differences which may arise out of, or in relation to, orin connection with this Agreement, shall be settled within sixty (60) daysthrough friendly negotiations between the Parties.

In case no settlement can27be reached through negotiations, such disputes shall be submitted to andfinally settled by arbitration. Arbitration shall take place in Korean CommercialArbitration Board pursuant to Korean Commercial Arbitration Rules ...";Terjemahannya adalah sebagai berikut:"Segala sengketa atau perbedaan yang mungkin timbul dari atau memilikihubungan dengan Perjanjian ini akan diselesaikan dalam jangka waktu enampuluh (60) hari melalui negosiasi antara para pihak.

Economic CoOperation Between The Association Of South East AsianNation And The Peoples Republic Of China (Protokol Kedua Untuk Mengubah PersetujuanPerdagangan Barang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi MenyeluruhAntara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China),yaitu pada Annex 3 "Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4,Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two 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 of thatState;Article 111.

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall 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 years oris paid in connection with the sale on credit of any industnal,commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.6.

Thecalculation of this interest rate shall become effective as from the date ofthe loan agreement". Pasal tersebut jelas menyebutkan tingkat bungayang dibebankan dan sejak kapan perhitungan tingkat bunga berlakuefektif.

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.

Asian Nations And The Peoples Republic Of China, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Ori(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of 7AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall

of the Certific.of Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA,c) The other statements of the Certificate of Origin (Form E) correspond to supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall

Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin of The Peoples Republic of China andSpecimen Official Seals dari Shenzhen EntryExit Inspection And QuarantineBeureau of The Peoples Republic of China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OFORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan:Rule 2The Certificate of Origin (Form E) shall

The request shall bemade in writing,accompanied with acopy of the Certificate ofOrigin (Form E) andshall specify thereasons and anyadditional informationsuggesting that theparticulars given on thesaid Certificate of Origin(Form E) may beinaccurate, unless theretroactive check isrequested on a randombasis;i.

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance

No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.