(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the preaconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the Foot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.

The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan

Tarif Bea MasukMenurut Terbanding:bahwa berdasarkan Overleaf Notes to the Operational Certification Procedures forthe Rules of Origin of The ASEANChina Free Trade Area disebutkan: Third Party Invoicing: in cases where invoices are issued by a third country, "theThird Invoicing" in Box 13 shall be ticked (l). The invoice number shall be indicated inBox 10.

Putusan Nomor 303/B/PK/PJK/2017The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."

The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.

And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe 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 supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;) Multiple items declared on the same Certificate of Origin (Form E) shall

Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest

arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, such interest may also be taxed in the State in which it arises andaccording to the laws of that State, but if the beneficial owner of the interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only

in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, commercial or scientific equipment' ;(5) "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe 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 supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

Putusan Nomor 1434/B/PK/PJK/2017(Virginia Indonesia Company, Total E&P Indonesia,dan Chevron Indonesia Company).Invoice tersebut diterbitkan atas dasar Article 8 danArticle 2 Exhibit A BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988).Article 8 BADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988): 8.0L As consideration re Plant Oferater foc perfermance of itseSligations under Acticle 4, each of the Preducers shall,subject te the foliawing provisiens of Shis

Plans Operater and Paid SyProducers an accordance with fhe Acceunting Procedure.Such charges and Payments, shall be subject! to adjustment asPrevided in the Aocounting Precedure. Blant Obperatar shallEranamit a copy of each cash S411 andidebilt note ta theTrustee and Paying AGent (Ss) at the sane time such cash caiL er debit note is transmitted ta Preducers. Gambar IV.

Article 8 BADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):Artice 2 Exhibit ABADAK LNG (BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988): asCash Calls From time to time, as Necessary, Plant Operater shall cash all from Producers; and Preducrs Shall pay or cause. to be Halaman 31 dari 53 halaman.

Ene Cash call nexeSucceeding the issuance oe the dgebic AGk@ eferred te inSection below shall be reduced By the ameunt of suchcess.EB. To the extent BPracticazble, Plant Operater shail Place thefunds received pursuan: to cash calle in interesgtearningaccounts; ell interest earned thereon Shall be credited toPlant Cperating Cests and Retice of SUCH amounts @hall tedelivered to the Pereducers. Gambar VI.

BadakNGL Co. atas cash advance jasa pengolahan LNG.Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Deseussesc=ne ce Worse Koxesreecr=o eocessrro CeanomsS12 Pertermines and the Contractors shall submit to the Trustee 62 FPertamina and the Contesstors shall agree with the Tiqmuefaction (Company on appropriate procedures for the payment of Fumd= Gambar VII. TRUSTEE AND PAYING AGENT AGREEMENT(1974):c.

Detpak Singapore) adalah penduduk (tax ofresident) negara Singapura, karenanya atas transaksi antara PemohonBanding dengan Singapura berlaku Tax Treaty antara Indonesia denganSingapura sebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i) TaxTreaty antara Indonesia dengan Singapura:The term Permanent establishment shall include especially;The furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of anindependent status within

Putusan Nomor 437/B/PK/PJK/2016Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan:The profits of an enterprise of a contracting state shall be taxable only inthat state unless the enterprise carries on business in the other contractingstate through a permanent establishment situated therein.

6 UndangUndang Pajak Penghasilan Nomor 17Tahun 2000, dapat dikurangkan sebagai biaya;Bahwa sesuai dengan bukti pendukung yang Pemohon Bandingberikan bahwa pemberi jasa manajemen (PT.Detpak Singapore)adalah penduduk (tax of resident) negara Singapura, karenanya atastransaksi antara Pemohon Banding dengan Singapura berlaku TaxTreaty antara Indonesia dengan Singapura sebagaimana disebutkandalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura:The term "Permanent establishment shall

Putusan Nomor 437/B/PK/PJK/2016termasuk jasa jasa konsultan oleh suatu perusahaan melalui seorangkaryawan atau pegawai lainnya dimana kegiatan itu berlangsung(untuk proyek yang sama atau yang berhubungan), untuk suatu masaatau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan;Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebutmenegaskan:The profits of an enterpnse of a contracting state shall be taxableonly in that state unless the enterprise carries on business in the othercontracting

Detpak Singapore)adalah penduduk (tax of resident) negara Singapura,karenanya atas transaksi antara Termohon PeninjauanKembali (Semula Pemohon Banding) dengan Singapuraberlaku Tax Treaty antara Indonesia dengan Singapurasebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i)Tax Treaty antara Indonesia dengan Singapura:The term "Permanent establishment" shall includeespecially; The furnishing of services, including consultancyservices, by an enterprise through an employee or otherperson (other than

Terbantah tidak menuntut bunga atas klaim yang diajukan padaSIAC, namun Arbitrator SIAC atas inisiatif sendiri justru menambahbunga atas klaim tersebut terlebih lagi diskresi kewenangan tersebutdidasarkan pada ketentuan hukum lain, bukan hukum yang berlaku diIndonesia sebagaimana disepakati Pembantah dan Terbantah dalamPerjanjian Pengakhiran dimana Pasal 6.1 menyatakan bahwa:This Agreement shall be governed by and construed in accordance withthe laws of the Republic of Indonesia...atau secara bebas

The procedures of the arbitration shall bein accordance with the rules of the SIAC. The place of arbitration shall beSingapore and the language of arbitration would be English.

Any awardpassed by the arbitration panel shall be final and binding on the parties;Terjemahan resmi:Suatu sengketa yang tidak dapat diselesaikan secara musyawarahmufakat sesuai ketentuan Pasal 6.2 (a) harus dirujuk kepada dan secarafinal dan menentukan diselesaikan melalui Pusat Arbitrase IntemasionalSingapura ("SIAC") oleh majelis arbitrase yang terdiri dari tiga (3)arbitrator.

Termination:The Parties hereby agree that as at the Closing Date, the TransactionAgreement shall be terminated and cease to have any force or effect, andthe rights and obligations of the respective Parties shall be extinguished";Terjemahan resmi:"2. PengakhiranPara Pihak dengan ini sepakat bahwa terhitung sejak TanggalPenutupan, PerjanjianPerjanjian Transaksi harus dihentikan dan tidakHalaman 20 dari 43 hal. Put.

Jelas hal ini bertentangandengan ketentuan dan asas hukum yang berlaku di Republik Indonesiasebagaimana disepakati sebagai pitman hukum oleh Pemohon Kasasi(dahulu Pembanding/Pembantah) dan Termohon Kasasi (dahuluTerbanding/Terbantah) dalam Perjanjian Pengakhiran dimana Pasal 6.1menyatakan bahwa:This Agreement shall be governed by and construed in accordance with thelaws of the Republic of Indonesia....

Overridding Principle : Any dispute arising out of orrelating to this Agreement shall be resolved exclusively bythe procedures set out in this Article 11. First, there shallbe friendly discussions between Parties based on thebasis that Parties have agreed to established thecooperation in order to generate the maximum profit forevery Party;b.

If the disputeis not resolved within forty (40) days after such notice,either Party shall be entitled to refer the dispute forarbitration by the Singapore Commercial Arbitration Boardin accordance with the prevailing rules of such arbitrationtribunal. The decision of the Singapore CommercialArbitration Board shall be final and binding upon theParties.Yang memiliki terjemahan bebas sebagai berikut:hal 9 dari 52hal put No.768/PDT/2016/PT.DKI2.22.341. PENYELESAIAN SENGKETAa.

If the PRINCIPAL fails to complete building concentrator facilities(full option) wthin one year after the execution of the Addendum toAgreement No. : 01/PSKZI/II/2011, dated November 01, 2011, theObligee shall be entitled to claim for the amount bondAtau dalam terjemahan bebas, berbunyi :4.

Guarantee for repurchasing share from Second Party :The Second Party shall pay USD 70,000 as downpaymentfor purchasing 20% shares of The First Party within 3working days after signing Agreement.

Pasal 1 Franchise Agreement tertanggal 7 Jui 1995 antaraTergugat dengan Penggugat , yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 9th August 2014, the dateof expiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Pasal 3 Jangka

Butir 7 Trademark License Agreement tertanggal 7 Juni 1995 antaraTergugat dengan Penggugat , yang pada pokoknya berbunyi sebagaiberikut:This Agreement shall commence on 1 October 1994 andshallautomatically expire without notice on 9 August 2014Adapun terjemahan bebasnya adalah sebagai berikut:Penanjian ini dimulai pada tanggal 1 Oktober 1994 dan akan berakhirsecara otomatis tanpa pemberitahuan pada tanggal 9 Agustus2014.d. Pasal 3 jo.

Pasal 1 Pasal Franchise Agreement tertanggal 1 Juli 2005antara Tergugat dengan Penggugat II, yang pada pokoknya berbunyisebagai berikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 30 June 2015, the date ofexpiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Pasal

Pasal 1 License Agreement tertanggal 1 Juli 2005 antaraTergugat dengan Penggugat II, yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 8below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on 30 Juni 2015.Adapun terjemahan bebasnya adalah sebagai berikut:Halaman 9 Putusan Nomor 396/PDT/2021/PT DKIPasal 3 Jangka Waktu dan Pembaruan: Dengan tunduk kepadaketentuanketentuan dalam Pasal 8 di bawah

Pasal 1 Franchise Agreement tertanggal 7 Juni 1995 antaraTergugat dengan Penggugat III, yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 30 June 2007, the date ofexpiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Halaman 10

Bahwa hal tersebut pada poin 5 dipertegas dengan ketentuan Pasal4.3.1 TAC BabatKukui yang berbunyi:"PERTAMINA shall have and be responsible for the management of the operation contemplated hereunder, however PERTAMINA shall assistand consult with CONTRACTOR with a view to the fact thatCONTRACTOR is responsible for the Work Program, (Bukti TT 1 Terjemahan:"PERTAMINA bertanggungjawab atas manajemen operasi, namunPERTAMINA akan mendukung dan berkonsultasi kepadaKONTRAKTOR dengan memperhatikan bahwa

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests under thisContract to parties other than Affiliated Companies with the priorwritten consent of PERT AMINA and the Government of the Republicof Indonesia, which consent shall not be unreasonably withheld;"(Bukti TT 1 1 0) ......Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, danmemindahtangankan

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests underthis Contract to parties other than Affiliated Companies with theprior written consent of PERT AMINA and the Government of theRepublic of Indonesia, which consent shall not be unreasonablywithheldf (Bukti TT 1 1 0)Terjemahan: "KONTRAKTOR dapat = mengalihkan, menyerahkan, danmemindahtangankan sebagian

Dan selanjutnya Pasal 4.2.7 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer,convey or otherwise dispose of all its rights and interests underthis Contract to Indonesian parties other than AffiliatedCompanies with the prior written consent of PERTAMINA and theGovernment of the Republic of Indonesia, which consent shall notbeunreasonably withheld "(Bukti TT 111 )Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, dan Hal 66 dari 123 hal P, it.

Bahwa berdasarkan ketentuan Pasal 4.2.5 TAC Babat Kukuiyangberbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of all or any part of its rights and interestsunder this Contract to any Affiliated Company without the priorwritten consent of PERTAMINA, provided that PERTAMINA shall benotified in writing of the same beforehand and further provided thatany assignee whom such rights and interests are assigned to under any clause of this Contract shall not hold

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :plastics include woven fabrics or other textile products with anlastics being visible to the naked eye; for the purpose of thistaken of any resulting change of colour; and(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material

of the outer sole shall be taken to be the material having the greatestsurface arca in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.Halaman 14 dari 36 halaman.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

New Contract of Work 1994 Jo.Amendement No.1 2004, yang mengatur sebagai berikut :Before aither Party (the Assigning Party exercise its right to assign,theAssigning Party shall offer in writi9ng such assignment to the other party,such offer to be valid for a period of 45 days following the other Parthysreceipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo.

This Agreement shall be constructed and take effect in accordancewith the relevant law for the time being applicable in theRepublik of Indonesia, provided that all disputes hereunder orconcering any of the subject matter herof shall be finallysettled under the Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by three arbitratorsappointed in accordance with the Rules all of whom shall have13internationally recognized qualifications of such appointmenttogether qualifications

This Agreement and the performancehereof shall be governed by the laws of the Republic of Indonesia. Anydispute arising hereunder that directly PT LT shall be resolved in the mannerset forth in Section 9.7. of the Joint Venture Agreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepada hukumNegara Republik Indonesia.

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

Tergugatoleh Tergugat melalui Lembaga Arbitrase Singapura yaitu The SingaporeInternational Arbitration Center (SIAC) adalah article 14.1 Perjanjian SewaMenyewa (Lease Agreement) tanggal 30 April 2003, sebagaimana dikutip yaituAny dispute between the parties arising out of this agreement or any of the relatedagreement which cannot first be settled by the President Directors of the LESSORand the LESSEE within ninety (90) days of either party requesting in writing ameeting to settle the relevant dispute, shall

The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent.2 The Parties expressly agree that:a the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issued byHal 17 dari 80 halaman Putusan Perk.

No. 915/Pdty.G/2014/PN.Dps.18218the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings (being the date of service ofthe complaint by the party initiating the arbitration), unless the arbitrationpanel finds good cause to permit an extension of the time for completion.b the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport to resolve any dispute ex aequo etbono.c the arbitration shall

be conducted in the English language;d any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute or question the decision of thearbitration tribunal before any judicial authority in the Republic ofIndonesia or elsewhere.e each Party shall bear the expenses, such as traveling, meals and lodgingexpenses, which It incurs in connection with the arbitration.

The fees andexpenses of the arbitrating entity and other related expenses shall beborne by the losing Party unless otherwise determined by the arbitratingentity.Pending the submission to arbitration and thereafter until the arbitration tribunalissues its decision, each Party shall, except in the event of expiration, termination orfailure by any of the other Parties to obey or comply with a specific order or decisionof the arbitration tribunal, continue to perform all of its obligations under thisAgreement

tentang Pengesahan Framework Area onComprehensive Economic Cooperation between The Association of South EastAsian Nations and The Peoples Republic of China (Persetujuan Kerangka KerjaMengenai Kerja Sama Ekonomi Menyeluruh antara Negaranegara Anggota AsosiasiBangsabangsa Asia Tenggara dan Republik Rakyat China);bahwa berdasarkan ANNEX 3 ATTACHMENT A Rule 10 OPERATIONALCERTIFICATION PROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA , disebutkan : RULE 10The Certificate of Origin shall

GACE11023S, B/L yang digunakanadalah B/L Nomor : SBJAC0001 tanggal 11 Mei 2011;bahwa dengan demikian dengan jelas diketahui bahwa Form E tertanggal 9 Mei2011 diterbitkan mendahului B/L tanggal 11 Mei 2011;bahwa yang membolehkan penerbitan Form E sebelum tanggal B/L diatur dalamRule 11 REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FORTHE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA, sebagaiberikut : Rule 11 In principle, a Certificate of Origin (Form E) shall be issued priorto or at the

Rekan telah menjelaskan dalam surat Nomor:Ref.005/VIII/BAR/2010 tanggal 24 Agustus 2010;Menurut Majelis : bahwa menurut Terbanding, berdasarkan penelitian atas koreksi sewa bandwidtha.sebesar Rp.1.817.424.025,00 dapat dijelaskan sebagai berikut:Dalam Pasal 7 ayat (7) Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "Where profit include items which are dealt with separately in other Articles ofthis Agreement, then the provisions of those Articles shall

olehpasalpasal lain dari persetujuan ini, maka ketentuanketentuan dalam pasalpasal itu tidak akanterpengaruh oleh ketentuanketentuan dalam pasal ini;b.Pasal 12 ayat (2) huruf b Perjanjian Pajak Berganda (P3B) antara Indonesia dengan Inggris tanggal 5April 1993 diatur bahwa "However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficial owner of such royalties is aresident of the other Contracting State the tax so charged shall

Adapun persewaan Bandwidth yang Pemohon Banding lakukan adalah lebih tepat termasuk kedalam pengertian Jasa Laba/Usaha sebagaimana diatur di dalam Pasal 7 Ayat (1) PersetujuanPenghindaran Pajak Berganda Indonesia dengan Inggris yang menyebutkan the profit of anenterprise of a contracring state shall be taxable only that state unless the enterprise carries onbusiness in the other contracting state through a permanent establishment situated therein.

poin 2 huruf b dalam P3B antara Indonesia dan Inggris;bahwa berdasarkan Surat Keterangan Domisili Nomor : 680/5S/LBM/20776 11743/CVJ tanggal 04 April 2007yang diterbitkan oleh HM Revenue & Customs City of London Area Service, diketahui bahwa Intelsat GlobalSales & Marketing Limited berdomisili di Inggris (London), dan Intelsat tidak mempunyai BUT di Indonesia;bahwa pada Article 7 P3B Indonesia dan Inggris menyatakan hal sebagai berikut:11"(1) The profits of an enterprise of a Contracting State shall