kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, 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 XIl 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 produced inone 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, areattached 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

In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection with Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that the proceedings have beenbrought in an inconvenient forum.Terjemahan

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

Anacceptance of this general principles is not inconsistent with provisions of law which, inparticular cases, shift the burden of proof ence certain facts creating a contrarypresumption have been established.

Butir ketiga dari rekomendasi tersebut menyebutkan:Countries may consider adopting measures that allow such proceeds or instrumentalities tobe confiscated without requiring a criminal conviction, or which require an offender todemonstrate the lawful origin of the property alleged to be liable to confiscation, to the extentthat such a requirement is consistent with the principles of their domestic law.Sementara itu, Pasal 54 ayat (1) huruf c UNCAC menyatakan bahwa:....Consider taking such measures

Civil Forfeituredi Georgia GeorgiaUniform CivilForfeitureProcedure Act(Chapter 6,Title 9 CivilPractice, 2015Georgia Code UndangUndang (Act) 2015 91612(a) In actions in rem, the property which is thesubject of the complaint for forfeiture shall benamed as the defendant. The complaint shall beverified on oath or affirmation by a duly authorizedagent of the state in aq manner consistent with Article5 of Chapter 10 of this title.

Such complaint shalldescribe the property with reasonable particularity;state that it is located within the county or will belocated within the county during the pendency of theaction; state its present custodian; state the name ofthe owner or interest holder, if known; allege theessential elements of the criminal violation which isclaimed to exist; state the place of seizure, if the 54 property was seized; and conclude with a prayer ofdue process to enforce the forfeiture.(3) If real property is

the subject of the complaint forforfeiture or the owner or interest holder is unknownor resides out of this state or departs this state orcannot after due diligence be found within this stateor conceals himself or herself so as to avoid service,a copy of the notice of the complaint for forfeitureshall be published once a week for two consecutiveweeks in the legal organ of the county in which thecomplaint for forfeiture is pending.

Pasal 2.1 dari Addendum No. 1 yang menyebutkan :Toepfer agrees to make available to BSS, a stock financing facility under which Toepfershall make available, supply and sell to BSS the Merchandise with terms and conditionsstipulated in this Agreement and each of the Sales Contract, and provide supplier's credit ofup to 30% (eighty percent) of the Purchase price for the Specified Period.

Untuk jelasnya, kami kutipketentuan Pasal 3.1 Stock Financing Agreement sebagai berikut:Halaman 27dari 53 HaLPutusan No.248/PdtG/2013/PN.JKT.PSTThe supply and sale of Merchandise shall be made by Toepfer in accordance with the SalesContract which form an integral part and as anaddendum to this Agreement nne nnn nnn nnnTerjemahan resmi dan tersumpahnya sebagai berikut:"Penyediaan dan penjualan Barang Dagang harus dilaksanakan oleh Toepfer sesuai denganKontrak Penjualan yang merupakan satu kesatuanyang

,Sedangkan dalam Sales Contract Sales Contract No.21204150, tanggal 26April 2012 (linat bukti P3, P4, T1a, T1b) menyebutkanARBITRATIONShould any dispute arise between the contracting parties and no agreement can be reached,these disputes shall be settled by Arbitration, which shall take place in London as per FOSFAregulation. The award given by the organization concerned shall be final and binding upon bothparties. The fees for Arbitration shall be borned by the losing party.

Peraturan FOSFABahwa dalam Pasal 28 dari peraturan Fosfa 24 (lihat bukti T3a, T3b)MISNYy CUT Ke sa2se a reeseeee ee creneeae eee reeeemee eee eeeemsan enteemmae renee eeeAny dispute arising out of this contract, including any question of law arising in connectiontherewith, shall be referred to arbitration in London (or elsewhere if so agreed) in accordancewith the Rules of Arbitration and Appeal of the Federation of Oils, Seeds and Fats AssociationsLimited, in force at the date of this contract and of which

Although it would be out of question to list here all the auxiliaryactivities which could properly be brought under the provision .....Perusahaan Pelayaran dan Angkutan Udara, terkadang melibatkan suatutambahan aktivitas yang kurang lebih berhubungan langsung denganpengoperasian kapal laut maupun kapal udara.......Butir (9) Commentary :If an enterprise engaged in Internastional transport undertakes to see to it that,in connetction with such transport, goods are delivered directly to consignee inthe

Such containers frequently are also used inland transport,Profit derived by an enterprise engaged in International transport form the leaseof containers which is supplementary or incidental to its International operation ofships or aircraft fall within the scope of this article ;Hal 7 dari 11 hal Put.

SINGAPORE PTE, LTD. 10 Anson Road #2314PInternational Plaza Singapore 079903 as Owner, hereinaftercalled the OBLIGEE, in the amount of maximum USD.3,600,000.00 (say : United States Dollars Three Million SixHundred Thousan Only) is to be paid to the said OBLIGEE, forwhich the payment the PRINCIPAL and SURETY do bindthemselves, firmly by these present that if the PRINCIPAL failsto fulfill his obligation in the Performance of the contract whichhas been awarded to him under the OBLIGEE notice of awardand which

Bogor Jabar, Agreement No.01/PSKZI/AI/2011 Dated February 23, 2011, Addendum toAgreement No. : 01/PSKZI/I/2011 Dated November 01,2011, 2"4 Addendum to Agreement No. : 01/PSKZI/II/2011Dated November 7, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bondYang memiliki teriemahan bebas sebagai berikut:DISEPAKATI OLEH PARA PIHAK DALAM PERJANJIAN INI,bahwa kami PT. PUTRA SAMUDRA, Buaran Regency Suite 8 10, Jl.

Bogor Jabar,Agreement No. : 01/PSKZI/II/2011 Dated February 23, 2011,Addendum to Agreement No. : 01/PSKZI/II/2011 DatedNovember 01, 2011, 2" Addendum to Agreement No. :01/PSKZI/I1/2011 Dated November 7, 2012 between theOBLIGEE and the PRINCIPAL which contract is inherent wthinthis bondhal 14 dari 52hal put No.768/PDT/2016/PT.DKIAtau dalam terjemahan bebasnya berbunyi :.. Suatu peranjian atas Pembangunan Concentrator Plantdi Sukamulih Kec. Suka Jaya, Kab.

Jika PRINSIPAL gagal untuk menyelesaikan pembangunanfasilitasfasilitas konsentrator (pilihan 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 beenawarded to him under the OBLIGEE notice of award and which is tobe later confirmed by a contract for Pembangunan

Bogor Jabar,Agreement No. : 01/PSKZI/I/2011 Dated February 23, 2011,Addendum to Agreement No. : 01/PSKZI/II/2011 Dated November01, 2011, 2"4 Addendum to Agreement No. : 01/PSKZI/II/2011Dated November 017, 2012 between the OBLIGEE and thePRINCIPAL which contract is inherent wthin this bond.Yang memiliki teriemahan bebas sebagai berikut:hh. sungguhsungguh pada saat ini, bahwa jika PRINSIPAL gagaluntuk memenuhi kewajibannya dalam Pelaksanaan perjanjian yangmana telah diberikan kepadanya berdasarkan

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 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 this CONTRACThave been determined on the assumption that CONTRACTOR is subject tofinal tax on profits after tax deduction under Article 26 (4) of the IndonesiaIncome Tax Law and is not sheltered by any Tax Treaty to which theGovernment of the Republic of Indonesia has become 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.

It compared the levels with thestandards for other nations in the Association of Southeast AsianNations, which define arsenic pollutions as 50 to 300 parts permillion.

In particular, it disputes aNovember government report, which forms the basis of the civilsuit ,that said mercury and arsenic had entered the food chainfrom some five million tons of mine waste deposited in the bayover several years.

A graduate of the Medical School of SamRatulangi University, which is also subsidized by Newmont, Dr.Rotty said in an interview here that she felt no need to warn thecommunity about the government report, issued by theEnvironment Ministry, which found elevated levels of arsenic andmercury in the fish from the bay. There is no information from theMinistry of Health that fish have high arsenic she said.

Theaccord does not directly address the question of pollution andPutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 4423.does not state whether the companys mine, which deposited minewaste through a pipe into equatorial waters, polluted the bay.

A graduate of the Medical School of Sam RatulangiUniversity, which is also subsidized by Newmont, Dr. Rotty said in aninterview here that she felt no need to warn the community about thegovernment report, issued by the Environment Ministry, which foundelevated levels of arsenic and mercury in the fish from the bay.Putusan No.408/Pdt.G/2007/PN .Jkt.Pst. 206(x)127.There is no information from the Ministry of Health that the fish havehigh arsenic, she said.

Business profits whichare attributable to a permanent establishment which the recipient, aHalaman 15 dari 23 halaman.

otherContracting State, including income derived from immovableproperty and natural resources and dividends, interest, royalties (asdefined in paragraph (3) of article 13 (Royalties)) and capital gainsshall be treated as income from sources within that otherContracting State, but only if the property or rights giving rise tosuch income, dividends, interest, royalties, or capital gains areeffectively connected with such permanent establishment,Pasal 7 ayat (9):The source of any item of income to which

States, the competent authorities ofthe Contracting States may, in order to prevent double taxation orfurther any other purpose of this Convention, establish a commonsource of the item of income for purposes of this Convention,Pasal 13 ayat (3b):The term royalties as used in this Article also includes paymentsby a resident of one of the Contracting States for the use of, or theright to use, industrial, commercial or scientific equipment, but notincluding ships, aircraft or containers the income from which

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, 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 XIl 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

Sesuai dengan referensi dan pernyataan dari supplier LubrizolSoutheast Asia (Pte) Ltd. dinyatakan bahwa: WN 1010 A are additives for lubricating oil.These additive are raw materials under HS code 3811.21.90.00 which contain petroleum oilsor oil obtained from bituminous minerals and designed for mineral based engine oils. Theseadditives are not sunthetic based.

(c) in respect of the rights of performers, producers of phonograms andbroadcasting organizations not provided under this Agreement(sehubungan dengan hakhak pemain, produser rekaman suara danlembaga penyiaran tidak diatur dalam Persetujuan ini):(d) deriving from international agreements related to the protection ofintellectual property which entered into force pnor to the entry intoforce of the WTO Agreement, provided that such agreements arenotified to the Council for TRIPS and do not constitute

Members may avail themselves of the exceptions permitted underparagraph 17 In relation to judicial and administrative procedures, includingthe designation of an address for service or the appointment of an agentwithin the jurisdiction of a Member, only where such exceptions arenecessary to secure compliance with laws and regulations which are notinconsistent with the provisions of this Agreement and where suchpractices are not applied in a manner which would constitute a disguisedrestriction on trade

dagang atau sebagai elemen merek dagang, halhalyang berhubungan dengan lambang, bendera, dan lambang negaralainnya dari negaranegara Peserta Konvensi, tandatanda dan stempelresmi yang menunjukkan kontrol dan jaminan (pembenaran identitas)negaranegara Peserta Konvensi, serta imitasi apapun dari sudutpandang heraldik;The provisions of subparagraph (a), above, shall apply equally toarmorial bearings, flags, other emblems, abbreviations, and names, ofinternational intergovernmental organizations of which

organisasi yangbersangkutan dan halhal yang berhubungan dengan lambang,bendera, emblem, singkatan, dan nama, atau apabila penggunaanatau pendaftaran mungkin tidak untuk menyesatkan publik mengenaiadanya koneksi antara pengguna dan organisasij;(a) For the application of these provisions, the countries of the Union agree(b)(4)to communicate reciprocally, through the intermediary of theInternational Bureau, the list of State emblems, and official signs andhallmarks indicating control and warranty, which

Members may avail themselves of the exceptions permitted underparagraph 7 in relation to judicial and administrative procedures,including the designation of an address for service or theappointment of an agent within the junsdiction of a Member, onlywhere such exceptions are necessary to secure compliance withlaws and regulations which are not inconsistent with the provisionsof this Agreement and where such practices are not applied in amanner which would constitute a disguised restriction on trade

The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30' September 1998, until thepolitical and economic situation in Indonesia will allow the Projectto be continued, or until the date mentioned in condition 3) below,which ever is earlier;2.

The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;However if until 18t November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."

time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;6) However if until 18* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?

Meliputi : Machinery plant and other mechanical tools, electrical andelectronic equipment including, air conditioning system lifts, moveableequipment, design, moulds, patterm,supporting and protective structure,but not limited to lighting system, fire fighting equipment, compressor,washing and cleaning machine, generator, spare part and all otheraccessories attached theeto, which all contained within the premises andowned by insured or rented or hold in trus and for which the insured areresponsible

This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which arenot permanent establishments, even if the activity is carried on through afixed place of business. The common feature of these activities is that theyare, in general, prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf4 disebutkan:24.

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

Jika perusahaan menjalankan usahanya seperti yangdikatakan sebelumnya, laba dari perusahaan itu bisa dikenakanpajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut.Bahwa OECD MODEL 2008 (UU KUP), antara lain mengatur:Pasal 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

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.

&pajak di Negara lain itu, tetapi hanya mengenai bagian laba yangdianggap berasal dari pendirian tetap tersebut;OECD MODEL 2008:Pasal 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:Place of Management;Branch;Office;Factory;Workshop;an es PN PSMine, oil or gas well, quarry or any other place of extraction ofnatural

Putusan Nomor 780/B/PK/PJK/2012menyatakan bahwa: The financial statements which are presented is USDollars, have been prepared on the accrual basis, except for the statements ofcash flows which are presented on a cash basis;Bahwa dengan demikian berdasarkan data dan fakta yang ada, mengingatbahwa sistem pembukuan yang dianut Pemohon Banding adalah accrual basis,maka atas biaya bunga kepada Nissho Iwai Corporation untuk Tahun 2005sebesar US$ 6,608,121.75 atau sebesar Rp 55.206.350.507,00 yang telahdibebankan

Bahwa terkait dengan pendapat Majelis Hakim sebagaimana dimuat padahalaman 30 alinea ke10 dan halaman 31 alinea ke6 tersebut di atas,maka Pemohon Peninjauan Kembali (Semula Terbanding) menyatakansangat keberatan dengan pendapat Majelis Hakim dengan alasan sebagaiberikut:a.Kami berpendapat bahwa article 11 (2) P3B antara Pemerintah RI danPemerintah Jepang berbunyi, However, such interest may also betaxed in the Contracting State in which it arises, and according to thelaws of that Contracting State

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.