Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the ui per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

1975 tentang PelaksanaanUndangUndang Nomor 1 Tahun 1974 Tentang Perkawinan, Pasal 116 huruf (f)Kompilasi Hukum Islam dan sesuai pula dengan pendapat Dr.Mushthofa As Him 11 of 20 him.Pts.No.4345/Pdt.G/2015/PA.Bwi16 Jumadil Akhir 1437/24.03.2016SALINANSiba'i, yang tersebut dalam kitab: "Al Maratu bainal Fighi wal Qonun"halaman 110 yang diambil alin menjadi pendapat Majelis Hakim PengadilanAgama Banyuwangi sendiri yang berbunyi sebagai berikut:Anh owe Oe dlls (8 bela 1 Gill 5 GRA) ae aad Y Ada y jl Shall

Pasal 97: Janda atau duda cerai hidup berhak seperdua dari harta bersamasepanjang tidak ditentukan lain dalam perjanjian perkawnan.Menimbang, bahwa harta bersama suamiistri itu tidak terikat atas namasiapapun dari yang bersangkutan maupun masih atas nama orang lain, hal inisesuai dengan maksud Pasal 1 ayat 6 Kompilasi Hukum Islam:st Sueaall ala) Cay pail CJ gS) Galill c1Sill alsai UY) Gtislday 5M gh es 5l Agle Gaeesy cdl Shall gs AS pill gi ely jl dae G4 Shall 4AS pil) SLs (pana: SLall Ida g, Legals

Bahwa Pemohon Peninjauan Kembali (semulaTerbanding) sangat tidak setuju dan keberatanterhadap pertimbangan hukum Majelis HakimPengadilan Pajak tersebut pada angka 1 di atas,dengan dalil dalil hukum sebagai berikut Bahwa Article 1 Persetujuan Antara PemerintahRepublik Indonesia dan Pemerintah Jepang TentangPenghindaran Pajak Berganda dan PencegahanPengelakan Pajak yang berhubungan dengan pajakpajak atas pendapatan menyatakan18"This Agreement shall apply to persons who areresidents of one or both of

Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting State".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu

) Juz II halaman 195196, yang telahdiambil alin sebagai pendapat Majelis Hakim sebagai berikut:S58) WE 95 Cee GlAlly AnlBYl y AULA g Abell aus Ayyalg Shall rau Ailzaal) bail diyCats by igiArtinya: Dan syaratsyarat hadanah itu ada 7 (tujuh): berakal sehat, merdeka,beragama Islam, bijaksana, dapat dipercaya, bertempat tinggal tetap/satutempat kediaman dengan anak yang diasuh, tidak bersuami/belum kawinlagi.

Penggugat dan Tergugatbernama Salsa Amallia, lahir pada tanggal 16 Desember 2013, dikaitkan denganbukti P.2 dan kesaksian kedua orang Saksi yang diajukan oleh Penggugat dipersidangan, sebagaimana tersebut dalam bagian tentang duduk perkara, olehHalaman 16 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simkarenanya berdasarkan pertimbanganpertimbangan tersebut di atas, dan hanyasemata demi kemaslahatan serta untuk mengedepankan prinsip kepentingan terbaikbagi anak (the best interests of the child shall

ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap 1 (satu) orang anak PenggugatHalaman 17 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simdan Tergugat bernama 9M, lahir pada tanggal 16 Desember 2013,sementara dengan perceraian ini antara Penggugat dan Tergugat tidak mungkin lagiakan hidup bersama dalam satu atap sebagai suami istri untuk mengasuh anak aquo, maka demi kemaslahatan anak dan untuk mengedepankan prinsip kepentinganterbaik bagi anak (the best interests of the child shall

Invoice: NXH132572, tgl. 2208201310Tidak dicontreng issued retroactively13 Tidak dicontreng Third Party Invoicingbahwa berdasarkan Rule 7 Attachment A Revised Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area diketahui bahwa:The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination ofeach application for the Certificate of Origin (Form E) to ensure that:(a) The application and the Certificate of Origin

Certificate of Origin (Form E), and signed by theauthorised signatory;(b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;(c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;(d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;(e) Multiple items declared on the same Certificate of Origin (Form E) shall

Asuransi Jiwa SequisLife (the "Reprsentative") yang berbunyi :7.1 "The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative f rom time to time.7.2 Commission shall be payable only in respect of applications f orthe subscription of the Units accepted by the Principal inaccordance wth Clause 3"Halaman 16 Alinea ke4 dan 5: "bahwa dengan demikian

SchroderInvestment Management Indonesia dengan Termohon PeninjauanKembali (semula Pemohon Banding), disebutkan :"The Representative shall be entitled to receive in respect of itsservices herein during the continuance of this Agreement aCommission and Trailer Fee to be agreed in witing between thePrincipal and the Representative from time to time."Hal 12 dari 21 hal. Put.

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 fromknown designs or combinations of known design features. Membersmay provide that such protection shall not extend to designs dictatedessentially by technical or functional considerations."Terjemahan bebasnya:"Anggota vajib memberikan perlindungan desain produk industri yangbaru atau asli.

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

give effect to the provisions of this Agreement.Members may, but shall not obliged to, implement in their law moreextensive protection than is required by this Agreement, providedthat such protection does not contravene the provisions of thisAgreement.

Members shall be free to determine the appropriatemethod of implementing the provisions of this agreement withintheir own legal system and practice.Terjemahan bebasnya:Negara anggota akan menindaklanjuti ketentuanketentuan padaPerjanjian ini.

Members mayprovide that such protection shall not extend to designs dictatedessentially by technical or functional considerations.Terjemahan bebasnya:Negara anggota harus memberikan perlindungan desain industri yangbaru atau asli. Negara anggota dapat menetapkan bahwa desain tidak baruatau asli jika mereka tidak secara signifikan berbeda dari desain yangsudah ada atau kombinasi dari fitur desain yang sudah ada.

Pts.No.6224/Pdt.G/2013/PA.Bwi.SALINANes3M cle Gad DU oly HM aba 1 ALM y Ger Vly quill railAG) 5 gels alll (jllaallUNS IAL YI cg ST LAST gh CULS Yi gol a g paalls Aalaall Atay 5) Aeiall aie J shall Jif dallas da 5 5!CHS IV) Saell Saxo (8 Aalbaal) Atay i SB guSVlg Gace Adaill plac!

~ Gala 5 Ugh Sg 8 5GU gh Cll G>UaIL Aad 2 Aa jlJ shall Jah Aallne das jl) Cuils 13) Advi y Ligne US IS AIS jell ada wad ee Ge yg piialls cated gely al Quill os Ailoall diaill aie 2(a) memberikan mut'ah yang layak kepada bekas istrinya, baik berupauang atau benda, kecuali bekas istri tersebut qobladdukhul.(6) memberikan nafkah, maskan dan kiswah kepada bekas istri selamadalam iddah, kecuali bekas istri telah dijatuhi talak bain atau nusyuzdan dalam keadaan tidak hamil.

Pasal 158 huruf (6) Kompilasi Hukum Islam yang redaksinyasebagai berikut:AGNI Leg yl glbaall e 5 5) cle Analy Anibal y guuodll y cpoliill y AiLall aadJ shall aes Aalbaal!

CAE IE Jadll gl J gfll Ge Shall ste YAS! o) aly Y Gill elk Elsil Ge Es!alga Axa (GURN Las sl! GIS 9 co Jl cals! of Ano i At ualall o.tl Lal genAil, Ail (gale Lagi Cre!

Adapun bentukdan materinya mengacu pada konvensi internasional danketentuan lainnya serta ketentuan perpajakan nasional masingmasing negara.Persetujuan Penghindaran Pajak Berganda (P3B) atau TaxTreaty IndonesiaAustralia, yang mengatur :Article 1:This Agreement shall apply to persons who are residents of oneor both of the Contracting States.Article 4:1.

A person is not a resident of one of the Contracting statesfor the purposes of this Agreement if the person Is liable totax in that State in respect only of income from sources inthat State.Article 5:An enterprise shall not be deemed to have a permanentestablishment merely by reason of :(a) The use of facilities solely for the purpose of storage ordisplay of goods or merchandise belonging to theenterprise; or(b) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely

merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which have a preparatory or auxiliarycharacter for the enterprise, such as advertising or scientificresearch.Article 7:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged shall

not exceed :(a) in the case of royalties described in subparagraphs 3 (b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration

Bahwa berdasarkan "Attachment A: Operational Certification Procedures ForThe Rules Of origin Of The AseanChina Free Trade Area" pada Rule 6disebutkan sebagai berikut:"Rule 6The Government authorities designated to issue the Certificate of Origin shall,to the best of their competence and ability, carry out proper examinationupon each application for the Certificate of Origin to ensure that:e) The application and the Certificate of Origin are duly completed and signed bythe authorised signatory;f)

berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which are specificallymentioned in Annex A (which Principal shall

The Distributor shall refrain from activelyselling or assisting in selling the Products to the SelectedCustomers mentioned in Annex A."

No. 2353 K/Pdt/201014.15:Disebutkan dengan tegas dalam Pasal 6.1 Distribution AgreementNo. 031/Leg/C/II/05 (Vide Bukti T 3)"(a) The Distributor shall use its best efforts to generate maximumexposure and high profile publicity of the Products in theTerritory to achieve awareness of the Products within theTerritory, subject always to full compliance with the instructionsand directions of the Principal for any publicity campaignundertaken by the Distributor.(6) = The Distributor shall at all times diligently

(i) In no circumstanceswhatsoever shall the company be liable toithe customer or owner for consequential loss or loss of markehowever caused.

I* (ii) Without prejudice to any other conditions herein or other defenwhich may be open to the company, In no circumstanwhatsoever shall the company be liable to the customer or owfor delay or deviation however caused in a sum in excess of twthe company oWn charges in respect of the relevant transactI16.In no case whatsoever shall any liability'of the Company, howearising, and notwithstanding that the causd of loss or damageunexplained, exceed.

The company shall not be liable to the customer or owner for loss or damarising from any noncompliancy or miss compliance with the customer:owner's instruction or for any failure to perform whether wholly or in part tlobligation (Whether such obligation arise in contact or orherwise) unlesssame is due to the negligence of the company or its own servants."Terjemahan Bahasa Indonesia:Bagian Il Perusahaan Sebagai Agen Ekspedisia25.

No. 00183 /Pdt.G/2019 /PA.TBKkeberadaannya untuk berkomunikasi dan mengasuh anakanaknya dalamrangka mengedepankan prinsip kepentingan terbaik bagi anak (the bestinterests of the child shall be a primary consideration);Menimbang, bahwa sesuai dengan ketentuan Pasal 89 ayat (1)UndangUndang Nomor 7 Tahun 1989 tentang Peradilan Agamasebagaimana diubah dengan UndangUndang Nomor 3 Tahun 2006 danPerubahan Kedua dengan UndangUndang Nomor 50 Tahun 2009, makaseluruh biaya yang timbul dalam perkara ini dibebankan

And The Peoples Republic OfChina, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP) For The Rules Of OriginOf The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed by theauthorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted ;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within the meaning of Rule 2 (a), thefollowing shall be considered as wholly produced or obtained in a Party:a) Plant and plant products harvested, picked or gathered there;b) Live animals 2

BASIC AGREEMENTBREDERO PRICE shall provide PT.

BPI as required by the latter and within thescope of its business operations, the comprehensive services, consulting andassistance in the areas expressly provided for herein.By the terms of this contract, BREDERO PRICE shall provide such services asdefined hereinafter.It is expressly agreed that this contract does not include any rights upon the tradename or patents belonging to BREDERO PRICE which, in consideration of theirspecific nature may be covered by supplementary contracts.

OTHER SERVICESe BREDERO PRICE shall get other services which it hasdeveloped itself at the disposal of PT. BPI and which PT. BPImight be able to benefit from in its usual business operations.BREDERO PRICE shall inform PT. BPI of the existence of suchnew services immediately upon their being put into operation.Yang terjemahan dalam bahasa Indonesianya menyatakan (Bukti PK8):2.

BPI to develop itsbusiness activities from its Indonesian base in a more rational manner.In view of its activity and whenever the need shall arise PT BPI will, therefore, beable to benefit from the services described hereinafter.

Once general boarding has commenced, passengers whe have purchased our Hot Seat shall join the general boarding queue.6.3 Noshow: You must be present at check in on time and be present at the boarding gate not later than the time specified by us at the time of check in.

We shall not be liable in any way whatsoever to you in connection with obtaining necessary documents orcomplying with such laws, regulations, orders, demands, notices, requirements or instructions, whether given orally or in writing or otherwise, or for the consequences to youresulting from your failure to obtain such documents or to comply with such laws, regulations, orders, demands, notices, requirements or instructions.6.5 Travel Documents: You are responsible for obtaining and must possess and

Except for Malaysian children traveling to Sabah andSarawak which travel documents are prescribed below, copies of childrens birth certificates or identity cards* are required before they are allowed to board.Malaysian children traveling to Sabah or Sarawak:Children under the age of 12 shall be allowed to board by producing the original birth certificates or identity cards or Adoption Certificates (such Adoption Certificate shall beas prescribed by the National Registration Department of Malaysia

Children, aged 12 and above shall be required to produce their original birth certificates or identity cards.International Routes:All passengers traveling on international routes must passess valid passports with at least six (6) months validity and the applicable valid visas. Such passengers shallposses a return on an onward journey ticket.

The following shall qualify as identity cards for children: Mykid for Malaysia, Thai national ID card for Thailand and the Kartu Keluarga for Indonesia.** The production of an original passport qualifies as valid identification under this articleHalaman 20 dari 38 Putusan Nomor 757Pdt.2016/2016/PN TngBahwa berdasarkan halhal tersebut, jelas TERGUGAT telahmemberikan penjelasan mengenai persyaratan pembelian tiket untukrute Internasional, dan atas penjelasan persyaratan tersebut ParaPenggugat telah

Quantity shall be Lot Shipment for 1 year Period.determined according to Shore Tank Quantity shall be determinedFigure after Received at Discharge Port according to Shore Tank Figure afterand will be determined by Independent Received at Discharge Port and willSurveyor for the final result. be determined by IndependentYang diterjemahkan oleh Evandinata Surveyor for the final result.YangKuantitas Halim, M.Hum, penterjemah diterjemahkan oleh Evandinata(Pasal3, Ayat tersumpah sebagai berikut: Halim,

Independen untuk hasil akhir.Price The Unit Price in US Dollars per barrel Price shall be on 99,81% X Lops (Low(Section 6) shall be: Mops) 0.25% S from date 26" from PLN Contract price Belawan 2USD the previous Two Month until 25" Hal 17 dari 39 Halaman Put.

memberikan putusan yang seadiladilnya (ex aequo et bono).Menimbang, bahwa atas gugatan tersebut Tergugat Il telah mengajukanjawabannya, sebagai berikut :DALAM EKSEPSI : EXEPTIO DILATORIA (Eksepsi Gugatan Prematur)1.Bahwa kontrak jual beli Sales contract for product sales & Purchase, nomor002/PEKPM/SLSBELAWAN/FEB2015, tanggal 3 Februari 2015,jangka waktunya yaitu dari tanggal 1 Maret 2015 sampai dengan tanggal29 Februari 2016, sebagaimana dalam ketentuan Section 2 No 2.1 yangmenyatakan "The seller shall

sell, and buyer shall accept the products at belawanport, Indonesia during the period of 1*' of march 2015 up until 2g" February 2016 (1year)".

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 itarises and 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";Ayat (4), "Notwithstanding the provision of paragraph 2, interest arising inone of the two States 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 is paidon a loan made for a period of more than 2 years or is paid in connectionHalaman 5 dari 40 halaman.

Putusan Nomor 942/B/PK/PJK/201 4with the sale on credit of any industrial, commercial or scientific equipment";Ayat (5), "The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4";Bahwa dalam hal ini, baik Direktorat Jenderal Pajak selaku "Pejabat yangBerwenang" Indonesia maupun "Pejabat yang Berwenang" Belanda,belum/masih melakukan pembicaraan tentang aturan pelaksanaan ayat (2),(3), dan (4) sebagaimana dimaksud pada Pasal 11 ayat

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 it arises, and according to thelaws of that State, but if the recipient is the beneficial owner of the interestthe tax so charged shall

not exceed 10% of the gross amount of the interest.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of this limitation";Bahwa dengan demikian secara implisit pada prinsipnya Terbanding telahmengakui halhal sebagai berikut:Bahwa CVI GVF (LUX) Master S.A.R.L. adalah penduduk NegaraLuxembourg, yang oleh karenanya Terbanding menerapkan PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Luxembourg sesuaiPasal 1 Persetujuan Penghindaran

The number of arbitrators shall be one. The placeof arbitration shall be Singapore. The language used in the arbitralproceedings shall be English. The award shall be final and binding on theParties and may be recognized and enforced in any court having jurisdiction:hal 9 dari 30 hal put.