This may occur in document or by theembodiment of the design in articles which are available to thepublic through exhibition which or sale. Legislation may provide forcertain excepted disclosuere which do not destroy novelty for thepurposes of registering a design" ;Terjemahannya :"(a) pengungkapan.Dasar dari kebaruan/novelty, apakah itu secara universal atau nasionaladalah apakah suatu desain telah di publikasi atau di ungkapkan sebelumtanggal penerimaan permohonan.

jika pengiriman Desain Industriadalah setelah tanggal penerimaan akan dianggap sebagaipublikasi sebelumnya dan membatalkan pendaftaran DesainIndustri tersebut dengan alasan bahwa Desain Industri tidak barupada saat pengajuan permohonan;Bahwa dalam buku berjudul Russel Clarke on Industrial Design"oleh Martin Howe, Sixth Edition Sweet & Maxwell, terdapatkutipan yang relevan sebagai berikut :Disclosure to a single person is enough for publication;As has already been noted, the most common ways in which

However, thereis no restrichbn on the manner ini which the design comes to bepublished, and the disclosure could even be purely oral. In general, therewill be publication if the design is disclosed to any individual member ofthe public who is not under any obligation to secrecy. Disclosure tomerely one such person will be sufficient to constitute publication.

Instead of posingsuch a general validity demand, the new Code simply specifies a number offundamentalborders which the contracting parties are not allowed not cross:mandatory law, good morals, public order. A contract contrary to one of thesethree will, as a rule, be null (art. 3:40 DCC).2.2 Art. 3:40 par. 2 DCC reads: A juridical act which violates a mandatory statutoryprovision becomes a nullity; if, however, the provision is intended solely for the3.

The article recognizes two kinds of exceptionsto this rule.The first exception concerns provisions which are intended solely for the4 In this contribution I mainly follow the English translation by Haanappel: Haanappel c.s., New Netherlands Civil Code, Deventer/Boston: Kluwer Law & Taxation 1990.5 Parlementaire Geschiedenis van het Nieuwe BW (Parl. Gesch.

a nullity would overreach itself.The second exception is found in art. 3:40 par. 3 DCC, which establishes thepossibility that a violated provision does not purport to invalidate juridical acts inconflict therewith. In such cases, the remedies mentioned in art. 3:40 par. 2 DCC donot apply.

Together they embody theunwrittenfundamental requirements of human conduct, which are current ina certain society at a certain period in time.3.3. Art. 3:40 (1) DCC distinguishes the content of a contract from the necessaryimplication of a contract.Contentmeans: the mutual obligations of the parties,upon which they have agreed (e.g. the delivery of goods, the rendering of aservice).

8.2 Specifically concerning annullabilities, the Dutch Civil Code introduces a fewmore inbetweensolutions.According to art. 3:53 par. 2 DCC, the court may, upon request, refuse to giveeffect to an annulment in whole or in part, if the juridical act has already producedconsequences which can only be undone with great difficulty.

Singapura, menyatakan :Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State; or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting 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, anyHalaman 16 dari 37 halaman.

Putusan Nomor 1073/B/PK/PJK/2014profits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly,Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan PengadilanPajak Nomor : Put. 40777/PP/M.XI/13/2012 tanggal 17 Oktober 2012,dapat diketahui :6. 1.6. 2.6. 3.6. 4.Bahwa yang menjadi sengketa

This can be determined byconsidering whether an independent enterprise in comparablecircumstances would have been willing to payfor the activity ifperformed for it by an independent enterprise or would haveperformed the activity inhouse or itself if the activity is not onefor which the independent enterprise would have been willingto pay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.Bahwa menurut Termohon Peninjauan

eEvent) var eEvent = window.event;if (eEvent.keyCode)nCode = eEvent.keyCode;else if (eEvent. which)nCode = eEvent.which;if (nCode==13) fForm.submit(); function setCookie(cname, value,expiredays)if (value ==" value == null) alert(Buka halamanpengadilan yang akan dijadikan default homepage!);return;var exdate=new Date();exdate.setDate(exdate.getDate()+expiredays);document.cookie = cname+ "=": "sexpires=" + exdate.toUTCString() +wer+ escape(value) + ((expiredays==null) ?"

Nomor 2430 K/Pdt/2015the arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;14.3.

Nomor 2430 K/Pdt/2015para pihak untuk bersidang, pemohon dalam Arbitrase SIAC diharuskanmenyebutkan perjanjian arbitrase, dan wajib melampirkan perjanjian yangmemuat klasula arbitrase, yang dikutip sebagai berikut:Rule 3: Notice of Arbitration;3.1,A party wishing to commence an arbitration (the "Claimant") shall filewith the Registrar a Notice of Arbitration which shall comprise:a. a demand that the dispute be referred to arbitration;b. ...

;c. a reference to the arbitration clause or the separate arbitrationagreement that is invoked and a copy of it;d. a reference to the contract out of or in relation to which the disputearises and where possible, a copy of it,Terjemahan dalam Bahasa Indonesia:Pasal 3: Permohonan Arbitrase;3.1.Pihak yang hendak memulai suatu arbitrase (Klaiman) wajibmendaftarkan Permohonan Arbitrase, yang memuat:a. Tuntutan mengenai perselisinannya dirujuk ke arbitrase;b. ...

For that purpose, an arbitrationagreement which forms part of a contract shall be treated as anagreement independent of the other terms of the contract. A decisionby the Tribunal that the contract is null and void shall not entail ipsojure the invalidity of the arbitration agreement ;Terjemahan dalam Bahasa Indonesia:Pasal 25: Yurisdiksi Majelis;25.1.

The Lease Agreement contains an agreement to arbitrate found inArticle 14 of the Lease Agreement, which provides as follows:Article 14;ARBITRATION;14.1.

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Halaman 28 dari 32 halaman Putusan Nomor 534 B/PK/PJK/201611.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;(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 sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

The adhesivelayer is protected by an interleaving, wider than the tape, which is removed during aplication;Typical Properties : ThicknessPVC Backing 0.30 mmAdhesive 0.70 mmTotal 1.00 mmbahwa Majelis sependapat Pemohon Banding yang menyatakan bahwa Denso Strips On Roll ofUnvulcanised Rubber Bitumen Mix CPT 1000 PVC Black 100mm x 20m adalah anti korosi tapedipakai untuk melindungi pipa besi dari korosi (karat) untuk pipa minyak, gas dari modifiedrubber, unvulcanised seperti bitumen oriented compounds

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:Halaman 7 dari 68 halaman Putusan Nomor 1831/B/PK/PJK/2017BP MIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

Hal ini dapatdilihat 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 butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BP MIGAS 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.

The Tribunal shall hear and pass judgment upon any applicationby which an individual member of the staff of the Bank allegesnonobservance of the contract of employment or terms ofappointment of such staff member.

The Tribunal notes that thisaction constituted serious misconduct as contemplated by AO2.04 (Disciplinary Measures and Procedures) and breachedAO 2.02, para. 4.11, which precludes Applicant from pursuingemploymentrelated grievances in a national legal system.Moreover, the Tribunal strongly disapproves of such actionwhen an Applicant has an application pending before theTribunal.55) The Tribunal also notes that when the Applicant wrote tothe ADB on 5 June 2017 accusing the members of the ReviewPanel

The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connection withthe exercise of its powers to borrow money, to guaranteeobligations, or to buy and sell or underwrite the sale ofsecurities, in which cases actions may be brought against theBank in a court of competent jurisdiction in the territory of acountry in which the Bank has its principal or a branch office,or has appointed an agent for the purpose of acceptingservice or notice of process, or

The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connectionwith the exercise of its powers to borrow money, toguarantee obligations, or to buy and sell or underwrite thesale of securities, in which cases actions may be broughtagainst the Bank in a court of competent jurisdiction in theterritory of a country in which the Bank has its principal ora branch office, or has appointed an agent for the purposeof accepting service or notice of process, or

Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.

For each brand ofthe products, such royalty shall be that percentage of Licensee's NetSales Value for that brand which is specified in the schedule to thisagreement (Article 5.1 of License agreement)"Yang diterjemahkan sebagai berikut:"Atas hak yang diberikan, penerima lisensi harus membayarkan royaltikepada PM Product atas setiap produk yang dihasilkan atau dijual olehpenerima lisensi sesuai dengan perjanjian ini.

All of thecosmetics are manufactured to M's formula from ingredients obtainedin the country of importation, with the exception of one for which theessential ingredients are normally purchased from M. How is theroyalty to be treated with respect to the imported ingredients?2.

License shallmanufacture, and procure that any Authorized Manufacturermanufactures, the Products in strict accordance with the Specificificationsand shall not sell any Products which are not so manufactured. Licenseeshall submit to PMPSA or its designees each calendar quarter fairHalaman 31 dari 71 halaman Putusan Nomor 173 B/PK/PJK/2015samples of all Products that have benn manufactured and sold by itduring the preceding calendar quarter.

PMPSA has at any time during the term of thisagreement the right to grant licenses and which are prootected by statute,at law or in equity in the territory and/or in the country of manufacture ofthe products pursuant to this agreement, if this shall be other thanterritory, including all registered and unregistered copyright and similarrights which may subsist or may hereafter subsist in work or other subjectmatter, right in relation to inventions (including patents and patentHalaman 32 dari 71 halaman

However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the beneficialowner of the interst is a resident of the other State, the tax socharged shall not exceed 10 percent of the gross amount of theinterest;bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut :a. Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negaralainnya;b.

pajak.Perjanjian Penghindaran Pajak Berganda (P3B) antara Pemerintahrepublik Indonesia dengan pemerintah Kerajaan Belanda, antara lainmengatur sebagai berikut:Article 11 (1):Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Pasal 11 ayat (1):Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negara lainnya.Article 11 (2):However, such interest may also be taxed in the State in which

However, subject to the provisions of paragraph 3, such interestmay also be tmed in the Contracting State ini which it arises andaccording to the law of that state, but if the recipient is thebeneficial owner of the interest the tax so charged shall not exceed10 per cent of the goss amount of the interest.Bahwa huruf a, mengatur bahwa tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.

/ncidently, insuch cases, the factual circumstance of each individual case are ofcrucial importance,which make it difficult to provide more precisedescription. the meaning of the term "benefical owner" in international tax lawis strongly determined by factual cirmstances. It is therefore notpossible to give further meaning to this term in a general manner.Recommendations in this area therefore completely lacking in theOECD model convention.Halaman 28 dari 35 halaman.

harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which

Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini

aleorgene coon caacnd, baecieea cernfaatrad wend Kore hector airteniarenmy is rr ue ranigh ofawse: ware hospiFotis 62a Pek Sore far bores purserAE ie eee lp dionaura eaccrecm Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) The maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientific research or for similar activities which

Putusan Nomor 1524/B/PK/PJK/2017tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B Indonesia Perancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on;Untuk tujuan Persetujuan ini, istilah "tempat usaha tetap" berartisuatu tempat usaha tertentu dimana seluruh atau sebagian usahaperusahaan

Bahwa hal tersebut juga ditegaskan dalamCommentary OECD Model Tax Convention atasParagraf 4 article 5 yang menyebutkan:This paragraph lists a number of businessactivities which are treated as exceptions to thegeneral definition laid down in paragraph 1 andwhich are not permanent establishments, even ifthe activity is carried on through a fixed place ofbusiness. The common feature of these activitiesis that they are, in general, preparatory or auxiliaryactivities;3.6.4.

and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofThe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which

and the press section, whichconfirms my companies position in bali have featured in 5 or 6 articles overthe past 18 month. am also able to put you in touch with the shareholders ofhe Canggu club.Furtheremore, since receiving your email below my Jakarta lawyers, as wellas local bali lawyers, have proceeded with both criminal charges, as well as acivil court case against Caroline Sandriany ang Gunawan Raharjo fordefamation, fraud and theftparticularly in regard to the Nunia Boutique Hotelasset in which

circumstances, use suchLicensed Information, or manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which

Putusan Nomor 1400/B/PK/PJK/2017copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05

Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and

all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,copyrighted, or otherwise protected or not) which Licensor nowhas, or of which may come into possession and control during theterm of this Agreement relating to the manufacture, assembly,production, production engineering, product engineering and saleof Products and Parts (including Plant maintenance

and spareparts management) which may, at its sole discretion and judgment,be given by Licensor to Licensee;Bahwa berdasarkan Article 2 Paragraph 2.02, Article 1 Paragraph1.05 dan 107, Suzuki Motor Corporation adalah pemilik hartaberwujud berupa Licensed Information, Industrial Property Rights,dan Trademarkyang digunakan oleh produkproduk PemohonBanding;Bahwa Suzuki Motor Corporation telah memberikan hak ataspenggunaan harta berwujud sebagaimana disebutkan di atas,sehingga Pemohon Banding mendapatkan

Ketentuan dalam Pasal 15.4.1 PSCversi terbaru 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 deductionunder Article 26 (4) of the Indonesia Income Tax Law and is notsheltered by any Tax Treaty to which the Government of the Republicof Indonesia has become a party.

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 butir 5 Protoco/ Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

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 ARBITRASEHalaman 58 dari 70 halaman. Putusan Nomor 1830/B/PK/PJK/201 726.1.1.

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and Is not sheltered by any tax treatyto which the Government of the Republic Indonesia has become a party.

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 butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

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.

PeraturanPajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei 2011 ditujukan kepada Director ofInternational Cooperation Division Competent Authority of Singapore;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which

Surat dari Inland Revenue of Singapore Nomor: B/49/MAP/PFI Vol.1 tanggal 13 April2011;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which was lodged by PetraFoods Limited (PFL), a tax resident of Singapore

The information disclosed in this letter is furnished under the Singapore Indonesia DTA, which limits its use and disclosure.bahwa Penggugat menyampaikan tambahan penjelasan dengan Surat Nomor: XXX 08/II/2012tanggal 9 Pebruari 2012 yang pada pokoknya mengemukakan:L.

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.

It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.

Putusan Nomor 1519/B/PK/PJK/201 7Pasal 5 ayat (1):For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Sor re W =Place of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other place of extraction ofnatural Resources;Pasal 5 ayat (4):Tempat Usaha yang dikecualikan sebagai BUT/PESuatu tempat usaha tidak

injectionHalaman 28 dari 32 halaman Putusan Nomor 533 B/PK/PJK/201611moulding, 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 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