atau lebih dimasukkan kedalam pos ini, sebagaimana kutipan berikut:Alloy steels of this subChapter include :1) Alloy engineering and structural steels usually containing the followingelements : chromium, manganese, molybdenum, nickel, silicon andvanadium.2) Alloy steels having improved tensile strength and welding propertiescontaining in particular very small quantities of boron (0.0008 % or moreby weight) or of niobium (0.06 % or more by weight).3) Alloy steels, containing chromium or copper, which

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

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

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

dari struktur organisasi tersebut terlihat bahwa kantorperwakilan (representative office) CHARABOT SA yang ada diIndonesia tersebut tidak melakukan kegiatan usaha seperti usahauntuk produksi, usaha penjualan/perdagangan (ekspor/impor)tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B IndonesiaPerancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which

kegiatanusaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa:"The term "permanent establishment" shall include especially :(a) a place of management", (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, an oilwell, quarry or other place of extraction of natural resources, (h)abuilding site or construction or assembly project which

Putusan Nomor 1526 B/PK/PJK/2017Permanent Establishment adalah kegiatan yang bersifatpersiapanataupenunjang (preparatory or auxiliary)untuk kepentingan penduduk dan bukan kepentinganpihak lain; Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5yang menyebutkan:"This paragraph lists a number of business activitieswhich are treated as exceptions to the general definitionlaid down in paragraph 1 and which are not permanentestablishments, even if the

Pengadilan).Bahwa Permohonan PenetapanPengadilan telah dikabulkan oleh PNJaksel dengan dikeluarkannyaPenetapan No. 203 /Pdt.P /2016/PN.JKT.Sel. tertanggal 14September 2016 (Penetapan PNJaksel No. 203/2016).Bahwa Pihak KetigamengatasnamakandenganPerseroanregistered at the Registrar of SouthJakarta District Court under caseregister number746/Padt.G.Plw/2016/PN.Jkt.Sel (theCompany), in this matter the ThirdParty and the Company arerepresented by Hendy RizkiHasibuan based on Specific Powerof Attorney which

dapatditarik kembali untukmengesampingkan, menarik, danmembatalkan setiap dan semuatuduhan, tudingan, perselisihan,perbedaan dan/atau klaim, langsungatau tidak langsung yang dibuat,sehubungan dengan setiap perilaku,pernyataan, tindakan, dugaangangguan, pelanggaran ataukelalaian di antara Para Pihakberkaitan dengan Perseroan, PerkaraPerlawanan atau hubungan komersialdan hukum lainnya di antara ParaPihak.PASAL 2PELAKSANAAN PERDAMAIAN(1) Perseroan bersamasama denganPihak Pertama akan mengajukanopposition which

is basicallyintended so that the PN Jakselwould cancel PN Jaksel StipulationNo. 203/2016, which is registered atRegistrar of the South JakartaDisitrict Court registered under casenumber 746/Pdt.G.Plw/2016/PN.Jkt.Sel dated 21October 2016 (the OppositionCase) between the Company (asChallenger) and dengan First Party(as Challengee), and at the time thisAgreement is drawn up, theexamination of the Opposition Caseat PN Jaksel is still ongoing.5.

The classification of certain motor vehicles in this heading is determineo by certainfeatures which indicate that the vehicles are designed for the transport of goodsrather than for the transport of persons (heading 87.03)..."

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

memutuspermohonan Banding atas keputusan/ketetapan yang diterbitkan olehPejabat yang berwenang sepanjang peraturan perundangundangan yangterkait yang mengatur sedemikian";Bahwa Pasal 11 Persetujuan Penghindaran Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Kerajaan Belanda,menyatakan:Ayat (1), "Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State";Ayat (2), "However, such interest may also be taxed in the State in which

bungalainnya sebesar Rp121.958.100,00, dapat Wajib Pajak sampaikan halhalsebagai berikut:Bahwa Terbanding dalam tahap pemeriksaan melakukan koreksi positifobjek PPh Pasal 26 atas bunga yang diperoleh CVI GVF (LUX) MasterS.A.R.L. sebesar Rp121.958.100,00 dengan tarif PPh Pasal 26 sebesar10% dari jumlah bruto bunga yang dibayarkan;Bahwa Pasal 11 ayat (2) Persetujuan Penghindaran Pajak Berganda antaraIndonesia dan Luxembourg, menyatakan "However, such interest may alsobe taxed in the Contracting State in which

Itmakes plain that the State of source is not obliged to give up taxingrights over interest income merely because that income wasimmediately received by a resident of a State with which the Stateof source had concluded a convention. The term "beneficial owner"is not used in a narrow technical sense, rather, it should beHalaman 29 dari 40 halaman.

For thesereasons, the report from the Committee on Fiscal Affairs entitled"Double Taxation Conventions and the Use of Conduit Companies"concludes that a conduit company cannot normally be regarded asthe beneficial owner if, though the formal owner, it has, as apractical matter, very narrow powers which render it, in relation tothe income concerned, a mere fiduciary or administrator acting onaccount of the interested parties;Berdasarkan ketentuan pada paragraph 10, maka dapat disampaikan:Negara tempat

YahyaHarahap SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya

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 fixedplace of business. The common feature of these activities is that they are, ingeneral, 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 or auxilaiarycharacter and those which have not.

Jikaperusahaan menjalankan usahanya seperti yang dikatakansebelumnya, laba dari perusahaan itu bisa dikenakan pajak di Negaralain itu, tetapi hanya mengenai bagian laba yang dianggap berasaldari pendirian tetap tersebut.OECD MODEL 2008Pasal 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 PEpositive definition:Place of managementBranchOfficeFactoryWorkshopor

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

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

Jkt.Sel2.4.22011, 2.4 Addendum to Agreement No. : 01/PSKZIAI/2011Dated November 7, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bondYang memiliki teryemahan bebas sebagai berikut:DISEPAKATI OLEH PARA PIHAK DALAM PERJANJIAN INI,bahva kami PT. PUTRA SAMUDRA, Buaran Regency Suite 8 10, Jl.

accesoir juga termaktub dalam paragraf2Advance Payment Bond dan paragraf 1Performance Bond,yang berbunyi sebagai berikut:Advance Payment BondWHEREAS PRINCIPAL has entered into a legal contract wththe Obligee for the cooperation and investment for building aconcentrator (Pembangunan Pabrik Pengolah Logam dariBahan Tambang (Concenrator) Proyek Pertambangan BogorBarat)by witten Agreement No : 01/PSKZI/II/2011, datedFebruary 23, 2011 and Addendum to Agreement No01/PSKZINV/2011, dated November 01, 2011 which

Addendum to Agreement No. :01/PSKZIAI/2011 Dated November 7, 2012 between theOBLIGEE and the PRINCIPAL which contract is inherent wthinthis bondAtau dalam terjemahan bebasnya berbunyi :1... suatu perjanjian atas Pembangunan Concentrator Plantdi Sukamulih Kec. Suka Jaya, Kab.

Jdika PRINSIPAL gagal untuk menyelesaikan pembangunanfasilitasfasilitas konsentrator (pililhan penuh) dalam jangka satu tahunsejak Addendum atas Perjanjian Nomor : 01/PSKZI/I/2011,tanggal 1 November 2011, Obligee berhak untuk mengklaim seluruhnilai BondPerformance Bond... firmly by these present that if the PRINCIPAL fails to fulfill hisobligation in the Performance of the contract which has been avardedto him under the OBLIGEE notice of award and which is to be laterconfirmed by a contract for Pembangunan

Bogor Jabar, AgreementNo. : 01/PSKZI/I/2011 Dated February 23, 2011, Addendum toAgreement No. : 01/PSKZI/II/2011 Dated November 01, 2011, 2"4Addendum to Agreement No. : 01/PSKZI/1/2011 Dated November017, 2012 between the OBLIGEE and the PRINCIPAL which contractis inherent wthin this bond.Yang memiliki teriemahan bebas sebagai berikut:.

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

Company (PT.NNT) adalah atas nama PT PukuafuIndah :Point 4.2 (Bukti P31)The loan money will bear interest at a rate per annum of 2 % (twopercent) above the Singapore InterBank Offer Rate from time to time forone hundred and eighty (180) days Eurodollars, which inter est will becalculated with quarterly rests, and from the time for calculation shall beand be deemed to have been added to and accumulated with theoutstanding balance of the loan money and shall itself bear interestaccordingly ;Terjemahan

Put.No.1516/Pdt.G/2009/PN.Jkt.Sel.Indah will be jointly and severally liable for the repayment of the loanmoney and payment of Interest which will be affected by Instalments,cash for fall due at the time of payment of any dividend which becomespayable by the P.T. Company to Indah, an to equal the whole of suchdividend.

Company to payNewmont the whole of each dividend to which Indah is estitled ;Terjemahan :PT Pukuafu Indah akan memberikan perintah yang tidak dapat ditarikkembali kepada PT.

Company (PT.NNT) untuk membayar Newmontseluruh dividen yang menjadi hak PT Pukuafu Indah ;Point 4.5 (Bukti P34)To secure repayment of the loan money and payment of Interest asaforesaid in the Joint Venture, or a mortgage over all shares In the P.T.Company which it holds at the time of the first application for money, orwhich it subsequently acquires, and Indah will charge all dividends fromP.T.

Company to which it is, or may subsequently become, entitle withrepayment of the loan money an payment of interest as provided toNewmont accordingly. Indah shall assign such dividends to Newmontaccotdingly.

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.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Commentary on Article 11 Paragraph 9the State of source is not obliged to give up taxing rights overinterest income merely because that income wasimmediatelyreceived by a resident of a State with which the Stateof source had concluded a convention.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as the BeneficialOwner if; though the formal owner, it has, as a practical matter,very narrow powers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties.c.

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (lawdevelopment), sehingga pada hakekatnya

Claimant the sum of US$ 731,642 forlegal and other costs;It orders the Respondent to pay to the Claimant the sum of US$ 238,000 asthe costs of the arbitration including the Tribunals fee and expense and theICC administrative expenses;The Tribunal hereby authorize and grants power of attorney to each of theParties hereto and any Indonesian counsel appointed by either (any) ofthem, to apply for and undertake registration of this Award with the DistrictCourt of Central Jakarta, or any other court in which

Hal ini sebagaimana dinyatakan dalamShareholder Agreement tanggal 9 Juni 2006 (bukti P2), sebagai berikut:"The company (baca: Mobile 8) intends to conduct Initial Public Offering(as defined below) which will be conducted prior to Bimantara LimitedOffering (as defined below), that will affect the changes of the status ofthe Company to become a public company;Terjemahan adalah:"Perseroan (baca: Mobile 8) bermaksud untuk melakukan PenawaranUmum Perdana (sebagaimana yang didefinisikan dibawah) dimana

The award has not yet become binding on the parties, or has been setaside or suspended by a competent authority of the country in which, orunder the law of which, that award was made;Adapun terjemahan tersumpahnya menyatakan sebagai berikut (bukti P4.b):Pengakuan dan pelaksanaan keputusan dapat ditolak, atas permohonanpihak terhadap mana putusan itu diterapkan, hanya jika pihak ituHal. 24 dari 29 hal. Put.

s.d.3 adalah 8207.19.00.00, yaitu:lainlain, termasuk bagian dari perkakas untuk mengebor batu karang atau mengebor tanah dari jenis yangdapat dipertukarkan untuk perkakas tangan;bahwa berdasarkan Explanatary Notes to the HS, Chapter 82 disebutkan sebagai berikut:Whereas (apart from a few exceptions such as machine saw blades) the preceding headings of this Chapterapply in the main to hand tools ready for use as they stand or after affixing handles, this heading covers animportant group of tools which

Bahwa pada Perjanjian Kerjasama tertanggal 19 Januari 2011 tersebutdengan jelas terdapat Klausula Arbitrase ;Bahwa pada butir 15 dari Perjanjian Kerjasama tertanggal 19 Januari2011 aquo dengan tegas disebutkan sebagai berikut : Any disputearising out of or relating to this agreement, which has not beenresolved by negotiations within thirty (30) days from receipt by aparty of a notice of dispute from the other party, shall be settledexclusivey by arbitration before a panel of three (3) arbitrators

The venue of any arbitrationbrougt pursuant to this Agreement shall be in Batam, and thelanguage, in which the arbitration shall be conducted, including allwritings relating there to, shall be in Indonesia and Chinese.Yang terjemahan resminya sebagai berikut :Apabila musyawarah tidak berhasil, maka suatu panel arbitrase yangterdiri dari 3 orang yang sesuai dengan peraturan arbitrase KamarDagang Internasional harus dibentuk dalam 30 hari sejak tanggaldimana salah satu pihak menyampaikan pemberitahuan

;provided:(a) that there are no restrictions as to the disposition or use of the goods bythe buyer other than restriction which:(i) are imposed or reguired by law or by the public authorithies in thecountry of importation;(ii) limit the geographical area in which the goods may be resold; or(iii) do not substantially affect the value of the goods.Terjemahannya adalah sebagai berikut:"Nilai pabean dari barang impor adalah nilai transaksi,...., sepanjang:(a) Tidak ada pembatasan atas pemanfaatan atau

As it appears in the Interpretative Notes to Article 8.1 (c), the termright to reproduce would seem to refer not only to the physicalreproduction of the imported goods (e.g., a sample article is importedand a mould is produced by the importer which is used tomanufacture exact copies of the original imported article) but also tothe right to reproduce an invention, creation, thought or ideaincorporated in the imported goods.

It would also refer to originals and copies of scientific works (such asthe importation of a new strain of bacterium which will be reproducedinto a form necessary for the production of a vaccine), originals ofliterary works (such as an importation of a manuscript for the purposeof reproduction into a book, models (importation of a scaled downmodel of a new type of automobile to be reproduced into otheridentical models), prototypes (a prototype of a new toy which will bereproduced into exact copies

of the new toy) and animal or plantspecies (a genetically altered insect which will be reproduced tocombat the spread of the original species).Halaman 52 dari 63 halaman Putusan Nomor 1015/B/PK/PJK/2014" Bahwa berdasarkan commentary tersebut di atas, dapat diketahui bahwahak untuk mereproduksi (night to reproduce) tidak hanya terkait denganreproduksi secara fisik, namun juga reproduksi suatu hak cipta (creation).Lebih lanjut, dalam salah satu contoh yang disebutkan dalamcommentary di atas, dijelaskan

Given the unique situation with regard to data or instructions (software)recorded on carrier media for data processing equipment, and thatsome Parties have sought a different approach, it would also beconsistent with the Agreement for those Parties which wish to do so toadopt the following practice:In determining the Customs value of imported carrier media bearing dataor instructions, only the cost or value of the carrier medium itself shall betaken into account.