berdasarkantax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) Karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa : The term dividendsas used in this Article means income from shares, mining shares,founders shares or other rights (not being debtclaims), participating inprofits, as well as income from other corporate rights which

is subjectedto the same taxation treatment as income from shares by the laws of theState of which the company making the distribution is a residentTerjamahan dalam Bahasa Indonesia :Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai

556/B/PK/PJK/2016Penjelasan Pasal 78:Keyakinan Hakim didasarkan pada penilaian pembuktian dan sesualdengan peraturan perundangundangan perpajakan.Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jerman (Tax TreatyIndonesia Jerman) antara lain mengatur sebagai berikut:Article 12:1.Royalties and fees for technical services arising in a ContractingState and paid to a resident of the other Contracting State maybe taxed in the Contracting State in which

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

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

inidapat mengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari Perjanjian Penghindaran PajakBerganda (P3B) IndonesiaPerancis, dinyatakan bahwa "the termpermanent establishment shall not be deemed to include: ...themaintenance of a fixed place of business solely for the purpose ofadvertising, for the supply of information, for scientific research, or forsimilar activities which

Kegiatan usaha dilakukan langsung oleh kantor pusat,dan penghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) Perjanjian Penghindaran Pajak Berganda (P3B)IndonesiaPerancis menyebutkan bahwa "for the purposes of thisconvention, the term "permanent establishment" means a fixed place ofbusiness in which the business of the enterprise is wholly or partly carriedon";Bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duaHalaman 12 dari 51 halaman.

For the purposes of this Comvention, the termpermanent establishment means a fixed place ofbusiness in which the business of the enterprise iswholly or partly carried oni. Untuk tujuan Persetujuan ini, istilah "tempat usahateiap" berarti suatu tempat usaha tertentu di manaseluruh atau sebagian usaha perusahaan dijalankan. (h)2.

The term "permanent establishment shall includeextraction of natural resources;a building site or construction or assemblyproject which exists for more than six months.ba(i).

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 generaldefinition laid down in paragraph 1 and which are notpermanent establishments, even if the activity is carriedon through a fixed place of business. The commonfeature of these activities is that they are, in general,preparatory or auxiliary activities;3.6.4.

Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andk.

The reliefs provided in theArticle apply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits madeby the company or are derived, for example, from reserves, i.e.profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Paragraf 29:The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning ofcompanylaw, they may constitute dividends

The reliefs provided in the Articleapply so long as the State of which the paying companyis a resident taxes such benefits as dividends. It isimmaterial whether any such benefits are paid out ofcurrent profits made by the company or are derived, forexample, from reserves, i.e. profits of previous financialyears.

Normally, distributions by a company which havethe effect of reducing the membership rights, forinstance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded asdividends;(Suatu pembayaran disebut sebagai dividen termasuktidak hanya distribusi laba yang diputuskan dalam RapatUmum Pemegang Saham, tetapi juga manfaat/keuntungan lain baik berupa uang atau bernilai uang,misalnya pembagian saham bonus, bonus,keuntungandari likuidasi dan distribusi laba secara terselubung

);Paragraf 29:The benefits to which a holding in a company conferentitlement are, as a general rule, available solely to theshareholders themselves;Should, however, certain of such benefits be madeavailable to persons who are not shareholders within themeaning of companylaw, they may constitute dividendsif: The legal relations between such persons and thecompany are assimilated to a holding in a company(concealed holdings); andHalaman 33 dari 38 halaman.

Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which

Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, Inter alia:(s) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(t) Clogs without quarter or counter, the uppers of which areproduced in one plece usually attached to the base or platform byriveting;(u) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than bystitching, are attached

to the sole by stitching;(v) Sandals consiting of straps across the Instep and counter orheelstrap attached to the sole by any process;(w) Thongtype sandals in which the thongs are attached to the soleby plugs which lock Into holes In the sole;(x) Nonwaterproof footwear produced In one piece (for example,bathing slippers);12.

Perjanjian Sewa: Time is of the essence with regard to all provisions of this Agreement IfLESSEE fails to pay any rent, Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after thedate upon which the same is due and payable, then LESSEE shall bedeemed to be in default. ...Teremahanresmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Perjanjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan ataumenjalankan salah satu dari tindakan ini;Berkut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town: In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which the agreement relates; or(0) apply for acourt order authorising or

Berikut kutipannya;Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the territory of which the objectis situated have jurisdiction to grant relief under Article 13(1)(a), (6), (C)and Article 13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town: ... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the temitory of which the object issituated have jurisdiction to grant relief under Article 13(1)(a), (6), (c) and Article13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town:... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut;Bahwa

Polyurethanes exist in variousforms, of which the most important are the foams, elastomers and coatings.They are also used as adhesives, moulding compounds and fibres.bahwa dalam Catatan 2 huruf e Bab 39 menyatakan sebagai berikut:2.

as defined in note 4 to chapter 32By virtue of Note 4 to this chapter, solutions (other than collodions) of thefollowing compositions are classified in this heading:one or more of the products specified in headings 39.01 to 39.13 and any dissolvedingredients necessary for the manufacture of these products, such as accelerators, retarders,crosslinking agents (excluding, therefore, soluble ingredients such as colourants andinsoluble ingredients such as fillers or pigments, as well as all products which

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:(a) Products which

Above,(i) Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recycling purposes.bahwa berdasarkan hal tersebut di atas maka telah dimintakan konfirmasimengenai keraguan terhadap tanda tangan dan keraguan terhadap origincriteria pada Xiamen EntryExit Inspection and Quarantine Bureau sebagaipihak yang menerbitkan Form E tersebut dengan surat Kepala KantorPelayanan

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

Putusan Nomor 512/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic, diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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

Canada Borders Service Agency, Statement Of Reason, Ottawa Nov Dec 9 2002:The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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;Halaman 28 dari 31 halaman.

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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

Putusan Nomor 589/B/PK/PJK/201612.13.14.(6) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are

attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi HarmonizedSystem Nomor 3 huruf c, yang salah

(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 byriveting;(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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

Putusan Nomor. 245/B/PK/PJK/2012Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to thelaws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent

bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Credit Suisse, Singapura.Glencore International AG sebesar Rp 30.184.639.993Sesuai Tax Treaty Indonesia Switzerland Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which

dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Glencore International AG, Switzerland.FC Manger Fee Credit Suisse sebesar Rp 103.972.863.817Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which

Bahwa OECD Model Tax Convention on Income and Capital,menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "joulssance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident;Commentary

The reliefs provided inthe Article apply so long as the State of which the payingcompany Is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentHalaman 21 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.5.profits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding

The reliefs provided inHalaman 22 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.6.the Article apply so long as the State of which the payingcompany is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentprofits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, as a general rule

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(m) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(0) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(op) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced

As Professor Ricketson observes, in some areas in which designsproliferate, it may be that very small differences will be regarded as"substantial" rather than "immaterial". For example, "in relation to anarticle such as a chair, one cannot and should not expect to find somestartling novelty or originality".Sejalan dengan pandangan Prof.

Di Inggris.Section 1 (4) of Registered Design Act 1949 provides that a designshall not be regarded as new if it is the same as a design which is"registered in respect : of the same or any other article in pursuanceof a prior application, or is published in the United Kingdom in respectof the same or any other article before the date of the application.

Di Jepang.Where a design in an application for a design registration is identicalwith or similar to part of a design stated in the request or representedin a drawing, photograph, model or sample attached to the request ofanother application for a design registration which is filed prior to thefiling dote of the design application and for which the publication inthe Design Gazette after the of filing of said application, such designshall be unregistrable, notwithstanding Section 3(1).

The Tribunal authorises and grants power of attorney to each of theparties and to any Indonesian counsel appointed by either party to apply for andundertake registration of the award with the District Court of Central Jakarta, orany other court in which such registration is required to be made, all in accordancewith the requirement of Article 67 of Indonesias Arbitration Law, Law No 30 of1999;Vi. All other claims and requests are rejected.Yang terjemahannya adalah sebagai berikut:i.

Hal ini sebagaimanadinyatakan dalam Shareholder Agreement tanggal 9 Juni 2006 (Bukti P2),sebagai berikut:The company (baca : Mobile 8) intends to conduct Initial PublicOffering (as defined below) which will be conducted prior toBimantara Limited Offering (as defined below), that will affect thechanges of the status of the Company to become a public company;Yang terjemahannya adalah sebagai berikut:Perseroan (baca : Mobile 8) bermaksud untuk melakukanPenawaran Umum Perdana (sebagaimana yang didefinisikan

Recognition and enforcement of the award may be refused, at the requestof the party against whom in invoked, only if the party furnishes to thecompetent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made;Terjemahan oleh Penteriemah Tersumpahpengakuan dan pelaksanaan dicari, membuktikan bahwa :(e)

If the arbitrationwas held in Switzerland, for example the competent court is theFederal Supreme Court (although the parties may agree to the courtof the canton in which arbitration took place). In France, it is the CourdAppel de Paris. In England, it is the Commercial Court.Terjemahan oleh Penteriemah Tersumpah:6.