rnerupakan bagian tidakterpisahkan dari Peraturan Menteri Keuangan ini.Pasal 3Pengenaan tarif boa masuk sebagaimana dimaksud dalam Pasal 1 dilaksanakan denganketentuan sebagai berikut:1 Tarif bea masuk dalam rangka ATIGA yang lebih rendah dari tarif boa masuk umumhanya diberlakukan terhadap barang impor yang dilengkapi Surat Keterangan Asal (FormD) dalam rangka ATIGA yang telah ditandatangani oleh pejabat berwenang di negaraASEAN bersangkutan.bahwa berdasarkan penelitian pada Authorised Signatories which

XXXPort of Loading : Port Klang, MalaysiaPort of Discharge : Jakarta, IndonesiaQuantity : 14,976 PCSGross Weight : 11,845.80 kgsbahwa supplier Rubber Leisure Products SDN BHD melakukan pengurusan Form D Nomor:KL212213U296938 tanggal 21 Juni 2012 dengan uraian barang Rubber Cot Sheet;bahwa Form D Nomor: KL212213U296938 tanggal 21 Juni 2012 dan Bill of LadingNomor: APLU 075315649 tanggal 19 Juni 2012;bahwa berdasarkan penelitian Terbanding diketahui bahwa dari penelitian pada AuthorisedSignatories which

Whether contractual or not. which are consideredas commercial under the Indonesian law.28. Bahwa pengertian dari tindakan pemerintah Indonesia dalam meratiHal. 19 dari 34 hal. Put.

Dr.Sudargo Gautama bahwa yang disebut sebagai Public Policy atau AsasKetertiban Umum adalah sebagai berikut :"public policy atau openbare orde hanya merupakan "a reserveprinciple which is only to be invoked exceptionally", dengan demikianjelas terlihat adanya suatu"uneasiness dalam mempergunakannya"Bahwa yang dimaksud dengan "uneasiness" adalah penggunaan"ketertiban umum" harus dilakukan seirit mungkin dan hanya sebagaipengecualian, apabila setiap kali menggunakan ketertiban umumsebagai alasan untuk

However thesame defects do not apply to the settlement agreement, which wasclear; voluntarily entered into and not contrary to public policy andany award rendered thereunder should have been enforced.Whether this notorious decision was a product of undue influence, oronly lack of understanding of the arbitral concept on the part of thecourt, has never been determined.

Haryanto adalah perkara yangcontroversial :"The controversy of a judicial decision which was rendered by theDistrict Court and Supreme Court can be seen from the case E. D. &F. Man (Sugar) Ltd vs. Yani Haryanto. In this case, the CentralJakarta District Court had annulled the underlying contract based onthe violation of the Indonesian public policy.

Isi dari pernyataan tersebut adalah sebagai berikut :"we confirm that our award final/v determined the followina issues:i) The Respondent's challenae to tribunal's jurisdiction which wedismissed ;.il) The joinder of the sixth. seventh and eiaht claimants to thisarbitral reference which allowed under Rule 24.b of the SIAC Rule ;iit) The commencement and pursuit of the IndonesianProceedinas (Case No. 1100/Pdt.G/200B/P.N.JKT.SEL in theSouth Jakarta District Court was a breach of clause 17.6 of theSSA

Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Halaman 11 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:kk Ski boots consisting of several moulded parts hinged on rivetsor similar devices;ll Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;Halaman 25 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015mm Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;nn Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;00 Thongtype sandals in which the thongs are attached to the soleby plugs which lock into

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

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

memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk pas 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading 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

(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 orheelstrap 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

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

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

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , 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 to thefoot, are incorporated into a single component which

belumkelinatan memenuhi syarat kKedua karena pembuatannya dengan carainjection moulding, Karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

dijelaskan theproducts Wholly obtained in the exporting party as defined in rule 3 of therules of origin for ACFTA.bahwa selanjutnya berdasarkan Rules of Origin fot The ASEANChina FreeTrade Area, disebutkan:I. bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2 Origin CriteriaPor the purposes 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

of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law,Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with aParty or entitled to fly the flag of that Party, exclusively from productsreferred to In paragraph (g) above,Articles collected there which

Information on the MC includes the names of the issuing authorities of the party which issued theoriginal certificate of origin (form E), date os issuance and reference number. The FOB value shallbe the FOB value of the products exported from the intermediate party; andiv.

In the case of ASEANMember States, the MC shall be issued by the Issuing Authorities;c) The validity of the MC shall have the same enddate as the original certificate of origin (Form E);d) The products which is to be reexported using MC shall be under control of the customs authorityof the intermediate party.

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, Nov 26, 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 to the foot, are incorporated into a single component which

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading 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 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;(ad) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 28 dari 31 halaman.

(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 one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pas 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

JaminanKecelakaan Kerja dan bukan tentang Perselisihan Hubungan29Industrial ;Bahwa isi ketentuan pasal 12 ILO Convention no. 81Concerning Labour Inspection In Industry and Commerceyang telah diratifikasi oleh Pemerintah RepublikIndonesia dengan Undang Undang No. 21 Tahun 2003 yangberbunyiArticle 12Labour inspectors provided with proper credentialsshall be empowereda) to enter freely and without previous notice atany haour of the day or night any workplaceliable to inspection ;b) to enter by day any premises which

may havereasonable cause believe to liable toinspection ; andc) to carry out any examination, test or enquirywhich they may consider necessary in order tosatisfy themselves that the legal provision = arebeing strictly observed, and in particular i) to interrogate, alone or in thepresence of witnesses, theemployer or the staff of theundertaking on any mattersconcerning the application of the30legal provisions ;li) to require the production of anybooks, registers or otherdocuments the keeping of which

Persons who violate or neglect to observe legalprovisions enforceable by labour inspectors shallbe liable to prompt legal proceedings withoutprevious warning : Provid that exceptions may bemade by natonal law or regulations in respect ofcasesin whichin which previous notice to carry out remedial orpreventive measures is to be given ;2.

Sebagai bahan pembanding,berdasarkan UndangUndang Merek Amerika Serikat (vide Pasal 43 (1)huruf (C) Lanham Act), kriteria suatu merek terkenal haruslah memenuhiunsurunsur sebagai berikut:The degree of inherent or acquired distinctiveness of mark (derajat darisifat yang tak terpisahkan atau mempunyai daya pembeda dari merektersebut);The duration and extent of use of the mark in connection with which themark is used (jangka waktu dan ruang lingkup dari pemakaian merekyang berkaitan dengan barang dan

jasa dari merek yang dipakai);The duration and extent of advertising and publicity of the mark (jangkawaktu dan ruang lingkup dari pengiklanan dan pubilisitas dari merektersebut);The awareness of the mark among the public (pengetahuan darimasyarakat tentang merek tersebut);The gographical extent of the trading area in which the mark is used(ruang lingkup geografis dari daerah perdagangan dimana merektersebut dipakai);The degree of recognition of the meak in trading areas and channels oftrade of

Merek terkenal harus sangat akrab mulai dari lapisanatas, menengah sampai golongan rendah yang tidak hanya diperhitungkandari segi kualitas teknologi tapi sudah berpadu dengan gaya hidupmasyarakat yang disebabkan kekuatan mitos yang dilambangkannya.Dengan demikian maka sejatinya keberadaan suatu merek asing yang ingindiakui sebagai suatu merek terkenal di Indonesia, disamping sudah terdaftardan dipromosikan di negara asal (No person may benefit from the provisionsof this article if the mark for which

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.

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, terobentuk dalam komponen tunggal yang terbuat dari

(b) 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 consisting 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 sole byplugs which

Article 9Associated EnterprisesWhere:a. an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState; orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State;and in either case conditions are made or imposed between the two enterprisesin their commercial or financial relations which

differ from those which would bemade between independent enterprises, any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterpriseand taxed accordingly;Halaman 5 dari 38 halaman.

Putusan Nomor 381/B/PK/PJK/2013split method first identifies the profit to be split for the associated enterprisesfrom the controllees transactions in which the associated enterprises areengaged. It then splits those profits between the associated enterprises on aneconomically valid basis that approximates the division of profits that wouldhave been anticipated and reflected in an agreement made at arm's length.

Putusan Nomor 381/B/PK/PJK/2013b. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ from thosewhich would be made between independent enterprises, any profits whichwould, but for those conditions, have accrued to one of the enterprises, but,

The profit split method first identifies theprofit to be split for the associated enterprises from the controlledtransactions in which the associated enterprises are engaged. It then splitsthose profits between the associated enterprises on an economically validbasis that approximates the division of profits that would have beenanticipated and reflected in an agreement made at arm's length.

This is especially true with regard to intangibles such astrademarks, which have value in the marketing phase after the goods passthrough Customs into the country of importation";Terjemahan: "Walaupun pembayaran atas hak, informasi atau jasasebenarnya disebut royalty atau biaya lisensi, hubungan pembayarantersebut dengan barang impor atau penjualan ekspor mungkin tidak adauntuk dapat menambahkan pembayaran tersebut.

Putusan Nomor 27/B/PK/PJK/2013Importer furnishes manufacturer M and other suppliers withlabels bearing the trademark which are affixed to the sports bagsbefore the importation;Is the royalty related to the goods being valued? Does a paymentfrom to C form part of the condition of sale between M and and and other suppliers?2.

Importer enters into a license/royalty agreement with license holder Lestablished in country X under which agrees to pay L a fixed sum of royalty foreach pair of shoes bearing the trademark of L imported into the country orimportation.

The Deputy Minister usedsimilar language like "true connection", "effective control", "practical"and "logical" to describe the manner in which the royaltyes thatMattel Canada paid to licensor X could constitute "a condition of thesale of the goods for export to Canada" as between Mattel US andMattel Canada. The words "condition of sale" as they appear ins. 48(5) (a) (iv) are clear and unambiguous.

Putusan Nomor 229/B/PK/PJK/20171)3)4The term 'Product' means specific models of carburetors formotorcycle as listed in schedule A ' and 'B' from time to timeunder the condtions to be agreed upon by Mikuni (MikuniCorp.) and Licensee (PT Mikuni Indonesia);The term 'Knowhow' means technical and commercialinformation which Mikuni possesses and has in custody, atthe time this Agreement becomes effective, for the purpose ofmanufacturing and marketing the product.

and testing the product and spesificationsand drawing for dies,jigs and tools for machining /operation;g) advice on arrangement of machines and equipment formanufacturing the product;h) advice on auxiliary facilities for electricity, air conditioning,supply of gas and water and waste water disposal;) advice on packing and shipment containers;J) Mikuni standards for quality assurance system;The term territory means official territory of Republic ofIndonesia;The term patents means all the patents which

Mikuni owns,during the term of this agreement, in connection with theproduct and its manufacture, industrial designs, and patentsfor which Mikuni has been licensed by the third party undercertain conditonss;Article 2 Granting of licenseMikuni hereby grants to Licensee an untransferable, nonexclusive right to manufacture and sell the product in the territoryusing the knowhow and patents furnished by Mikuni.

The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every

kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8 section (3) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment, there shall be allowedas deductions expenses which

Putusan Nomor 2974/B/PK/Pjk/2018incurred in the Contracting State in which the permanent establishment issituated or elsewhere.