sebagaimana diatur dalam pasal 19 huruf (f)Peraturan Pemerintah Nomor 9 Tahun 1975 Jo pasal 116 huruf (f) Kompilasi Hukum Islam;Menimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHurriyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alih menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Halaman 3 dari 6 halaman putusan nomor 4/Pdt.G/2019/PTA.BnComa Crag chia Ys cil led aay aly Coes jl Shall

Hal tersebut sebagaimanadiatur dalam ketentuan Klausula 5 ayat (2) Bill of Lading (BIL), yangmenyatakan:For the purposes and subject to the provisions of this Bill ofLading, the Carrier shall be responsible for the act and ommisionsof any person of whose services he makes use for theperformance of the Contract evidenced by this Bill of Lading, ...Hal 9 Putusan No. 719/PDT/2020/PT.DKI(Untuk tujuan dan berkenaan pada ketentuanketentuan dalam Billof Lading ini, Pengangkut bertanggung jawab atas tindakan

untukpelaksanaan Kontrak yang dibuktikan dengan Bill of Lading ini, ...)Ketentuan tersebut di atas, diperkuat pula dengan ketentuan Klausula14 ayat (1) Bill of Lading (B/L), yang menyatakan:Any person or vessel whatsoever, including but not limited to, theCarriers servants or agents, any independent contractor or hisservants or agents, and all others by whom the whole or any partof the contract evidenced by this Bill of Lading, whether directly orondirectly, is procured, performed or undertaken, shall

have thebenefit of all provisions in this Bill of Lading benefiting the Carrieras if such provisions were expressly for his benefit and in enteringinto this contract the Carrier to extent of these provisions, does sonot only on his own behalf but also as agent or trustee for suchpersons and vessels and such persons and vessels shall to thisextent be or be deemed to parties to this contract.

ISSUANCE OF THIS BILL OF LADING(3) When issued on a Port to Port Basis, the responsibilityof the Carrier is limited to that part of the Carriage from andduring loading onto the vessel up to and during dischargefrom the vessel and the Carrier shall not be liable for anyloss or damage whatsoever in respect of the Goods or forany other matter arising during any other part of theCarriage even though charges for the whole Carriage havebeen charged by the Carrier...(3) = Ketika dikeluarkan atas dasar dari

EXTENT OF LIABILITY(2) The Carrier shall, however, be relieved of liability forany loss or damage if such loss or damage was caused by(a) an act or omission of the Merchant, or personother than the Carrier acting on behalf of the Merchantor from whom the Carrier took the Goods in charge;(2) Namun, Pengangkut harus dibebaskan dari tanggungJawab atas kehilangan atau kerusakan jika kehilangan ataukerusakan tersebut disebabkan olehHal 25 Putusan No. 719/PDT/2020/PT.DKI(a) suatu tindakan atau kelalaian

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia Article 7 dinyatakan sebagai berikut: Theprofits of an enterprise of a Contracting State shall be taxable only in that State unless theenterprise carries on business in the other Contracting State through a permanentestablishment situated therein, sehingga Majelis

Saat terutangnya penghasilan tersebutjuga ditentukan berdasarkan saat pengakuan biaya sesuai dengan metode pembukuan yangdianut oleh pihak yang berkewajiban memotong atau memungut Pajak Penghasilan;bahwa berdasarkan P3B IndonesiaAustralia/Singapura Article 7 dinyatakan sebagaiberikut: The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in the other Contracting State through apermanent establishment situated therein, sehingga

sangat besarHalaman 17 dari 53 Halaman Putusan No.173/Pdt.G/2017/PN Yykbagi Penggugat Rekonpensi/ Tergugat Konpensi, Karena menjadikanProyek Pembangunan Malioboro Heritage menjadi Terhambat, terlebihlagi Penggugat Rekonpensi/ Tergugat Konpensi tidak dapatmenjual/mengalinkan kepada pihak lain atas 60 Kondotel yang sudahdipesan oleh Tergugat Rekonpensi/PenggugatKonpensi ;Bahwa didalam Marketing Agreement tertanggal 30 Januari 2015, PartIll, 12 TERM di nyatakan :The Commencement date of theAppointment shall

be the effective date ofThis Agreement which shall continue in Full Force and effect to sell the 60units for nine (9) Months unless otherwise terminated under Article 16 ofthis Agreement.

Under the condition of that this Agreement is fully validsince the Commencement date till 31th Oktober 2015 wthout earlyTermination of this Agreement the Agent shall compensate thePrincipal 200,000 USD as the penalty of late sales , if there is unpaidpayment from the purchaser to the principal, since 1st november 2015.The period between the effective date and the date of termination of thisAgreement Shall be the validity period.

At any time prior to the terminationof this agreement the principal shall in its discretion renew or extend theappointment of the Agent in accordance with the term and condition ofthis agreement. ;(Tanggal Permulaan penunjukkan akan menjadi tanggal efektif Perjanjianini, yang akan tetap Berlaku sepenuhnya dan mengikat untuk menjual 60( Enam Puluh) Unit selama 9 (sembilan) bulan kecuali jika diakhiriberdasarkan Pasal 16 dari Perjanjian ini.

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 ofthe interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.;3.

Notwthstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the BeneficialOwner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment..5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.5. Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26Halaman 19 dari 39 halaman.

Commentary on Article 11 Paragraph 17:any provision of this Convention conferring an exemption from, orareduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8.2.

PSC antara laindinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

Putusan Nomor 97/B PK/PJK/2015"General and administrative costs, other than direct charges,allocable to this operation should be determined by a detailed study,and the method determined by such study shall be applied each yearconsistently.

The method selected must be approved byPERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';"The Last sentence of Article 3.3 of Exibit D the PSC is amended tobe: "The Direct and indirect costs incurred by PHE OGANKOMERING as Operator and TALISMAN in so providing assistanceto Operator shall be charged to the Joint Account and sahall beIncluded in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5Juni Tahun 1981, antara lain dinyatakan:"berdasarkan

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2x135MW IPP Coal Fired Power Plant,yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties within thirty (30) days of thenomination of the last of the two arbitrators nominated by the Parties.

/fthe Parties fail to agree upon the third arbitrator wthin such period, the saidarbitrator shall be nominated in accordance wth the BANI rules or such otherrules as agreed between ME and the Contractor."Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antaraPara Pihak dalam waktiu tiga puluh (30) hari terhitung sejakpenunjukan arbiter terakhir dari dua arbiter yang telah dipilih parapihak.

Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 International Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC and itsemployees, nor the ICC National Committees shall be liable to any personfor any act or commission in connection wth arbitration."

If the parties fail toresolve such dispute or difference ...dst..., the dispute or difference shallbe reffered to and finally settled by arbitration under the Badan ArbitraseNasional Indonesia (BANI) or any other rules as may be agreed betweenME and the Contractor by one or more arbitrators (not to exceed three)who shall be appointed under such rules. The award of the arbitrator(s)shall be final and binding on the parties."

Banding tidak menerapkan PPN pada alokasi biaya antaraPSC dan afiliasi berdasarkan fakta bahwa pembayaran tersebut merupakanalokasi biaya pada BUT, dan bukan pembayaran jasa kepada pihak ketiga;Bahwa Poinpoin di atas telah sesuai dengan ketentuan Southeast SumatraPSC Exhibit "C" Accounting Procedure Article III poin 2 sebagai berikut:"General and Administrative Cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

Hereunder byCONTRACTOR, Pertamina shall not be obliged to pay CONTRACTOR's IncomeHalaman 5 dari 23 halaman.Putusan Nomor1706/B/PK/PJK/2017Tax including the final tax on profits after tax deduction, nor taxes on tobaccos,liquor and personnel income tax, and income tax and other taxes not listedabove of contractors and subcontractors.

The obligations of Pertaminahereunder shall be deemed to have been complied with by the delivery toCONTRACTOR";Bahwa pasal diatas menyatakan bahwa Kontraktor hanya diwajibkan untukmembayar Pajak Penghasilan badan dan juga Pajak atas laba setelah Pajak,oleh karenanya SKK Migas (d/h BPMigas d/h Pertamina), akan menanggungPajakpajak lain yang dikenakan kepada Kontraktor termasuk diantaranya PPN,Pajak atas pengalihan, impor dan ekspor atas bahan baku (material, peralatandan juga suku cadang/persediaan

ketidakdatangan Penggugat tersebutdisebabkan oleh sesuatu halangan yang sah, maka Majelis Hakim berpendapatbahwa Penggugat tidak bersungguhsungguh dengan permohonannya dankarena itu berdasarkan Pasal 148 R.Bg. cukup beralasan untuk menggugurkangugatan Penggugat tersebut;Menimbang, bahwa ketidaksungguhan Penggugat tersebut dalamberperkara sejalan pula dengan pendapat ulama fikin yang terdapat dalam kitabAhkam AlQur'an yang diambil alih menjadi pertimbangan Majelis Hakim yangberbunyi sebagai berikut :Shall

2008, 2009 dan tahun 2011, maka berdasarkanbuktibukti COD selama 3 tahun Majelis berkeyakinan bahwa IndopalmServices Limited untuk masa Januari s.d Desember 2009 masih merupakanWajib Pajak luar negeri yang berhak atas ketentuan dalam Tax Treatyantara Pemerintah Indonesia dengan Pemerintah Kerajaan Inggris sesuaidengan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraPemerintah RI dengan Pemerintah Kerajaan Inggris yang menyatakan"The profits of an enterprise of a Contracting State shall

melakukan kegiatan melalui suatubentuk usaha tetap di Indonesia dan pemotongan oleh pihak yang wajibmembayar bagi Wajib Pajak luar negeri lainnya.Ketentuan ini mengatur tentang pemotongan atas penghasilan yangbersumber di Indonesia yang diterima atau diperoleh Wajib Pajak luarnegeri selain bentuk usaha tetap.Bahwa ketentuan Pasal 7 ayat (1) Persetujuan Penghindaran PajakBerganda antara Pemerintah RI dengan Pemerintah Kerajaan Inggrismengatur bahwa:The profits of an enterprise of a Contracting State shall

tahun 2008, 2009 dan tahun 2011, makaberdasarkan buktibukti COD selama 3 tahun Majelis berkeyakinanbahwa Indopalm Services Limited untuk masa Januari s.d Desember2009 masih merupakan Wajib Pajak luar negeri yang berhak atasketentuan dalam Tax Treaty antara Pemerintah Indonesia denganPemerintah Kerajaan Inggris sesuai dengan Pasal 7 ayat (1)Perjanjian Penghindaran Pajak Berganda antara Pemerintah Rldengan Pemerintah Kerajaan Inggris yang menyatakan "The profitsof an enterprise of a Contracting State shall

PSC antara lain dinyatakan:"The cost accruing therefrom shall be included in operating costsrecoverable as provided in section VI.

General and administrative costs, other than direct charges, allocable tothis operation should be determined by a detailed study, and the methoddetermined by such study shall be applied each year consistently.

Themethod selected must be approved by PERTAMINA, and such approvalcan be reviewed peridacly by PERTAMINA and CNW";"The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "TheDirect and indirect costs incurred by PHE OGAN KOMERING as Operatorand TALISMAN in so providing assistance to Operator shall be charged tothe Joint Account and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor 947/C.0000/81 tanggal 5 JuniTahun 1981, antara lain dinyatakan:"Berdasarkan

Pasal 16 huruf (a), (b) dan (c) dariConvention tersebut menyebutkan :States Parties shall take all appropriate measures to eliminatediscrimination against women in all matters relating to marriageand family relations and in particular shall ensure, on a basis ofequality of men and women:(a) The same right to enter into marriage;(b)The same right freely to choose a spouse and to enter intomarriage only with their free and full consent;Hal. 15 dari 18 hal. Ptsn.

plas BMI cur Cy laai shall cura ilplo ax gay Led Wlai Vy dhe Gury mod Ata Jl elybygo yo pat Toy WY JIp oiwl olive yl pS ule rolcured!

Pasal 116 huruf f Kompilasi Hukum Islam, dan dengan mengacu padaPasal 119 ayat (2) huruf c Kompilasi Hukum Islam, karenanya Majelis Hakimberpendapat bahwa gugatan Penggugat patut dikabulkan dengan menjatuhkantalak satu bain shugra Tergugat terhadap Penggugat ;Menimbang, bahwa terhadap perceraian dengan jenis talak bain shugra,bersesuaian dengan kitab Ahkamu alQuran juz halaman 148 yang dijadikansebagai pendapat Majelis Hakim dalam putusan ini, sebagai berikut :15 4S> Gd Shall ails GilApabila Hakim

furnishing of services, including consultancy services, by anenterprise through an employee or other person other than an agent ofan independent status within the meaning of paragraph 7) where theactivities continue within a contracting states for a period or periodsaggregating more than 90 days within a twelve month period";Bahwa karena bukan sebagai Bentuk Usaha Tetap, maka pajakakan dikenakan di negara asal yaitu Singapura;Pasal 7 ayat (1)"The profits of an enterprise of a Contractomg State shall

Halaman 10 dari 20 halaman Putusan Nomor 1659/B/PK/PJK/20163) Bahwa Article 5 point (2) and Article 7 point (1) Tax Treaty (PersetujuanPenghindaran Pajak Berganda) antara Pemerintah Indonesia danPemerintah Singapura, menyatakan:Article 5 point (2)The term "permanent establishment" shall includeespecially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a farm or plantation;(g) a mine, an oil or gas well, a quarry or other place of extraction of naturalresources

"Article 7 point (1)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. If the enterprisecarries on business as aforesaid, the profits of the enterprise may be taxedin the other State but only so much of them as is attributable to thatpermanent establishment;"4.

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough

a permanent establishment situated therein";Halaman 11 dari 45 halaman Putusan Nomor 2119/B/PK/PJK/2017Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak

Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara

seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisinh kurs atas pinjaman dalam valuta asing (Ssepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut di atas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall

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

disetorkan telahdiakui oleh Bank dan Surat Setoran Pajak juga merupakan Faktur PajakStandar, maka seharusnya Surat Setoran Pajak tersebut adalah sah danvalid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPT masaPajak Pertambahan Nilai Pemohon Banding;Bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2dari "Offshore Operation and Technical Assistance Agreement" antaraPemohon Banding dengan Mitsubishi Materials Corporation ("MMC")tertanggal 11 Desember 1996 disebutkan bahwa:8 eee MMC shall

MMC's services shall beperformed in Japan or elsewhere outside of the Republic Indonesia,Bahwa berdasarkan Section 4 dari Agreement tersebut dinyatakanbahwa:.MMC shall send to PT Smelting an invoice for any of the followingincurred in the prior month.. a) the support fee, b) expenses that arereimbursable by PT Smelting to MMC pursuant to this agreement;Halaman 5 dari 23 halaman.

Agabi/a kurangsatv di antarasyarafvanatuiuhtersebut,makagugur/Bhhak had/anahbayisiMu;Bahwamenuruthadits Nabi dari Abdullah bin 'Amr yang diriwavatkanoleh Ahmad, Abu Daud, Baihaqi dan disahkan oleh Hakimmenyatakansebagaiberikut :og at) 4 elias At ot gelyn Al ig yam y cle y al giles CAS fia coil ob alt J guy Ly ONS ai pal Gt pas cys abl ase cylsgl gif g dente Sl paSi al Le de Gal Coif Mab cgi Ae fey AD dole g Shall 5 dealtArtinya :Sesungguhnyaswranqpwempuanberkatakepada Nabi:weYaRasu/ A//ah sesunggghnyaanaksayainiperutsaya

1 (satu) buah kalung tali;------------------- 1 (satu) buah senter kepala (head lamp);-------------- 1 (satu) buah ikat rambut warna cokelat;--------------- 1 (satu) buah baju kemeja lengan pendek warna cokelat;------ 1 (satu) buah celana jeans warna biru;-------------- 1 (satu) buah sarung (motif biru putih);------------------- 1 (satu) baju kaos warna hitam lengan pendek;------------- 1 (satu) buah shall

Mak.e 1 (satu) buah senter kepala (head lamp);e 1 (satu) buah ikat rambut warna cokelat;e 1 (satu) buah baju kemeja lengan pendek warna cokelat;e 1e 1satu) buah celana jeans warna biru;satu) buah sarung (motif biru putih);e 1 (satu) baju kaos warna hitam lengan pendek;e 1 (satu) buah shall motif merah hitam;(satu)(satu)(satu)(satu)(satu)(satu)(satu)(satu)e 1 (satu) buah celana dalam warna biru;e 1 (satu) buah sandal jepit swallowdikembalikan kepada yang berhak yakni keluarga korban.5 Menetapkan biaya

lembar, 1 lembar uang 10 yuan, 2 (dua) lembar KTP, 1lembar SIM, dan 1 lembar STNK;1 (satu) buah scrab warna pink;1 (satu) buah korek gas;1 (satu) buah HP merk nokia warna hitam;1 (satu) buah jam tangan warna hitam;1 (satu) buah kalung tali;1 (satu) buah senter kepala (head lamp);1 (Satu) buah ikat rambut warna cokelat;buah baju kemeja lengan pendek warna cokelat;1 (satu) buah celana jeans warna biru;1 (satu) buah sarung (motif biru putih);1 (Satu) baju kaos warna hitam lengan pendek;1satu) buah shall

Mak.e 1 (satu) buah sarung (motif biru putih);e 1e 1satu) baju kaos warna hitam lengan pendek;satu) buah shall motif merah hitam;(satu)(satu)(satu)e 1 (satu) buah celana dalam warna biru;e 1 (satu) buah sandal jepit swallow;dikembalikan kepada yang berhak yakni keluarga korban6.

Berikut adalah kutipan dari ketentuan Pasal 25 Ayat (1)TRIPs.Pasal 25 Ayat (1) Perjanjian TRIPs :"Members shall provide for the protection of independently createdindustrial designs that are new or orginal. Members may provide thatdesigns are not new or original if they do not significantly differ fromknown designs or combinations of known design features. Wembersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."

Members shall provide for the protection of independently createdindustrial designs that are new or original. Members may provide thatdesigns are not new or original if they do not significantly differ from knowndesigns or combinations of known design features.

Members may providethat such protection shall not extend to design dictated essentially bytechnical or function considerations.Bahwa dengan demikian pengertian tidak sama dalam Pasal 2 ayat (2)UndangUndang Nomor 31 Tahun 2000 adalah "berbeda secara signifikan,dst...MENGADILI Mengabulkan permohonan kasasi dari Pemohon Kasasi : HONDAGIKEN KOGYO KABUSHIKI KAISHA tersebut; Membatalkan putusan Pengadilan Niaga pada Pengadilan NegeriSurabaya No. 05/HAKI/2004/PN.NIAGA.SBY. tanggal 23 Februari 2005;MENGADILI

Members shall be free todetermine the appropriate method of implementing the provisions ofthis agreement within their own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti kKetentuanketentuan pada Perjanjian ini.13.Negara anggota dapat, namun tidak wajib, mengimplementasikan padahukum negara mereka perlindungan yang lebih luas daripada yangdisyaratkan dalam Perjanjian ini, dengan ketentuan perlindungan tersebuttidak bertentangan dengan ketentuanketentuan pada Perjanjian

Terkait dengan desain industri, minimal Negara anggotamemberikan perlindungan desain industri sebagaimana tertuang dalam Pasal25 ayat 1, kalimat pertama dinyatakan member shall provide for protection ofindependently created industrial designs that are new or originalSedangkan dalam kalimat berikutnya dalam Pasal 25 TRIPs dinyatakan bahwamember may provide that designs are not new or orginal if they do notsignificantly differ from known designs or combination features.