Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through

a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa

:"The profits of an enterprise of a Contracting State shall be taxable only inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Halaman 12 dari 48 halaman.

Putusan Nomor 1874/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding";Bahwa sebagai tambahan, dalam kutipan website Bank BNI (www.bni.co.id)sehubungan dengan pengertian dan tugas

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

Nomor 1991 K/Pdt/2014of Indonesia, provided that all disputes hereunder or conceringany of the subject matter hereof shall be finally settled under theRules of Conciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed in accordance withthe Rules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience."

Novation Agreement 2002Governing Law and Dispute Resolution.This Agreement and theperformance hereof shall be governed by the laws of theRepublic of Indonesia. Any dispute arising hereunder that directlyinvolves PT LT shall be resolved in the manner set forth inSection 9.7 of the Joint Venture Agreement.cetak tebal oleh Para Tergugat dengan tujuan penegasanTerjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 olehPenterjemah Tersumpah Drs. Andrew BudiyantoHal. 36 dari 50 hal. Put.

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

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

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

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

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

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

Nomor 1376/B/PK/PJK/2016Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may be taxedby both Contracting States.The rate of tax imposed by one of the Contracting States oninterest derived from sources within that Contracting State andbeneficially owned by a resident of the other Contracting Stateshall not exceed 10 percent of the gross amount of such interest.Notwithstanding paragraphs 1 and 2, interest arising in one ofthe two States shall

be taxable only in the other State to theextent that such interest is derived by:i. the Government of the other State, including politicalsubdivisions and local authorities thereof, orii. the Central Bank of the other State; oriit. a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local authorities thereof.Paragraph 2 shall not apply if the recipient of the interest, being aresident of one of the Contracting States, has a permanentestablishment

Insuch a case the provisions of Article 8 (Business Profits) orArticle 15 (Independent Personal Services) shall apply;Where any amount designated as interest paid to any relatedperson exceeds an amount which would have been paid to anunrelated person, the provisions of this Article shall apply only toso much of the interest as would have been paid to an unrelatedperson.

GOVERNING LAW/ARBITRATION(2) Any distupe arising from this Bill of Lading shall be reffered toarbitration in Tokyo by the Tokyo Maritime Arbitration Commission(TOMAC) of The Japan Shipping Exchange, Inc., in accordance with theRules of TOMAC and any amendments thereto, and the award givin bythe arbitrators shall be final and binding on both parties.Terjemahannya :3.

GOVERNING LAW / ARBITRATION.(1) The contract evidenced by or contained in this Bill of Lading shall begoverned by Japanese law.Terjemahannya :3.

. , in casuPasal 12 Perjanjian Jual Beli (Sale & Purchase Agreement,31 May 2011)sebagai berikut; Any dispute arising out of this agreement shall to theextent possible,be settled amicably between the Parties.

Bahwa berdasarkan Pasal 12 Perjanjian ada disebutkan sebagai berikutAny dispute arising out of this agreement shall, to the extent possible,be settled amicably between the Parties. Any such dispute that can notbe resolved within 30 (thirty) days after the matter in dispute has beenbrought by one party to the attention of the other party should, at theelection of either party be resolved by Arbitration in the english languageunder BANI (Indonesia Arbitratiton Body) Rules.

The decision of BANI shall be final, bindingand incontestable and may be used as a basis for judgement thereon inIndonesia or elsewhere. (Setiap permasalahan yang timbul dariperjanjian ini sedapat mungkin diupayakan penyelesaiannya denganjalan damai diantara para pihak.

shall vlcod gw aro ad Mell Veit ol pel Ko ls galiglArtinya Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan...dan tidak ada kebaikannyamengumpulkan dua orang yang saling membenci. Dan kadangkadangapapun sebabsebab timbulnya perselisihan ini, baik yang membahayakanatau patut diduga membahayakan, sesungguhnya yang lebih baik adalahmengakhiri hubungan perkawinan antara dua orang suami isteri ini...

Hal itu dapat dilihat dari ketentuan Pasal 5.13Common Terms Agreement (vide Bukti T2) yang menyatakan sebagaiberikut:,a.If, under the Lease, Lessee is required to pay a Deposit, theremaining privisions of this clause shall apply.

Lessee agreesthat Lessor shall be entitled to commingle the Deposit withLessors general or other funds, Lessor will not hold any suchfunds as agent or on trust for Lessee or in any similar fiduciarycapacity and Lessees right to a refund of the Deposit amount islimited as set out in the Lease;If Lessee fails to comply with any provision of the Lease or theOther Agreements, or any Default shall have occurred and becontinuing, in addition to all rights and remedies accorded toLessor elsewhere in the

under Law in respect of theDeposit, Lessor may immediately or at any time thereafter,without prior notice to Lessee, apply all or part of the Deposit inor towards the payment or discharge of any matured obligationowed by Lessee or any Lessee Affiliate under the Lease or theOther Agreements, in such order as Lessor sees fit, and/orexercise any of the rights of setoff described in Clause 5.20against all or part of the Deposit;lf Lessor exercises the rights described in Clause 5.13(b) above,Lessee shall

Hikmahanto Juwana, S.H, LL.M, Ph.Dsebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944, disebutkanthis convention shall be open for adherence by members of theunited nations and states with then, and states which remainedneutral during the present world conflict Kemudian di huruf bdisebutkan adherence shall be effected by a notification addressed tothe government of the United States of America and shall take effectas from the thirtieth day from the receipt of the notification

by thegovernment of the United States of America, which shall notify all thecontracting states.

Article 24 (a)) that fuel and lubricating oils on board anaircraft of a Contracting State on arrival in the territory of anotherContracting State and retained on board on leaving the territory of thatState shall be exempt from customs duty, inspection fees or similarnational or local duties and charges.

Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakar danpelumas yang digunakan dalam pesawat dari negara anggota yangmelintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On Taxation OfInternasional Air Transport disebutkan With respect to the taxation ofincome of internasional air transport enterprises and taxation ofaircraft and other moveable property, each Contracting State shall, tothe fullest possible extent, grant reciprocally, kemudian

di angka 3disebutkan With respect to taxes on the sale and use of internasionalair transport:each Contracting State shall reduce to the fullestpracticable extent and make plans to eliminate as soon as itseconomic conditions permit all forms of taxation on the sale or use ofinternasional transport by air, including taxes on gross receipts ofoperators and taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwa TheChicago Convention on Internasional

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 wu per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface arca in contact with the ground, no account being taken of accessories or reinforcementssuch

Nomor 444 k/Pdt.SusHKI/201610.11.12.Utama;Bahwa Distributor Agreement tersebut telah diakhiri pada tanggal 12 Juli2007 atau setidaktidaknya tidak diperpanjang lagi berdasarkan Pasal/Angka 10 alinea kesatu Distributor Agreement,Bahwa dalam huruf k Distributor Agreement tertulis kewajiban Tergugatsebagai berikut: "Distributor shall acknowledge at all times Company'sexclusive right, title, and interest in and to its patents and trademarks andshall not at any time do or cause to he done any act contesting

Distributor shall notrepresent that it has any ownership interest in company's trademarks orregistrations thereof. Distributor shall, in every reference to thetrademarks in advertising or elsewhere, cleary indicate company'sownership of the trademarks."

The parties acknowledge and agree that:(a) anv dispute arising under, out of or in connection with theseterms and conditions (including any questions regarding itsexistence, validity or termination or any unlawful act), shall bereferred to and finally resolved by arbitration in Singapore inaccordance with the Arbitration Rules of the Singapore InternationalArbitration Centre ("SIAC") . .Terjemahan bahasa Indonesianya adalah sebagai berikut:"18. Penyelesaian Sengketa.

Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."

(f) Putusan Mahkamah Agung No. 794 KIS1p/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan:"Memperhatikan Policy No. 49100137108 tanggal 10 Agustus 1978(surat bukti P. 1) di bawah bagman tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in writing by the parties indifference or if they cannot agree upon a single arbitrator.Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk

Without prejudice to any other rights to which it may be entitled,either party may give written notice to the other terminating this Agreementwith immediate effect if:13.2.1 the other patty commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (30) days after receiving writtennotice requiring it to remedy the breach."

84.Demikian halnya Pasal 14.2 NEDA menyebuikan: "The termination orexpiry of this Agreement shall not of itself give rise to any liability on thepart of the Company to pay any compensation to the Distributor for loss ofprofits or good will".

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

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

Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection withthe sale on credit of any industrial, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp101.155.950.000,00 karena pada saatHalaman 17 dari 37 halaman Putusan Nomor 1020/B/PK/PJK/2016pemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer

Commentary on Article 11 Paragraph 17Any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8. 2.

the contrary by the Statesconcerned, or anyother form of corporal punishment atau apabila diterjemahkanbahwa Hukuman Negara pantai yang dijatuhkan terhadap pelanggaranperaturan perundangundangan perikanan di zona ekonomi eksklusif tidak bolehmencakup pengurungan, jika tidak ada perjanjian sebaliknya antara Negaranegara yang bersangkutan, atau setiap bentuk hukuman badan lainnya.Pasal 74 Unclos ayat (1)The delimitation of the exclusive economic zone between Stateswithopposite or adjacent coasts shall

UndangUndang ini tidak berlakubagi tindak pidana di bidang perikanan yang terjadi di wilayah pengelolaanperikanan Republik Indonesia sebagaimana dimaksud dalam Pasal 5 ayat (1)huruf b, kecuali telah ada perjanjian antara Pemerintah Republik Indonesiadengan pemerintah negara yang bersangkutan.Pasal 51 ayat 1Mengatur tentang perlindungan hak perikanan tradisional yang kemudiandinyatakan bahwa Without prejudice to article 49, an archipelagic State shallrespectexisting agreements with other States and shall

Theterms andconditions for the exercise of such rights and activities, including thenature,the extent and the areas to which they apply, shall, at the request of any oftheStates concerned, be regulated by bilateral agreements between them.Suchrights shall not be transferred to or shared with third States or theirnationals. atau dapat diterjemahkan bahwa Tanpa mengurangi arti ketentuanpasal 49, Negara kepulauan harus menghormati perjanjian yang ada denganNegara lain dan harus mengakui hak perikanan

Members shall provide for the protection of independepentlycreated industrial designs that are new or original. Members mayprovide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members may provide that such protection shall notextend to designs dictated essentially by technical or functionconsiderations ...

No.849 K/Pdt.Sus/201112.13.Members shall provide for the protection of ... etc. Membersmay provide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members ... ect.

Putusan No 97/PDT/2019/PT.DKI10.sengketa.Bahwa pemilihan BANI sebagai forum penyelesaian sengketa secarategasdiatur:Article 15Dispute SettlementAny dispute arising hereunder or connected with this Contract,including a dispute as to the validity or existence of this Contract,Shall be resolved amicably within 30 (thirty) days, failing which, shall thenbe finally resolved by the Indonesian National Board of Arbitration(BANI) in accordance ith the applicable rules of BANI andapplicable laws in the Country

The language of the arbitration shall bein English and the seat of the arbitration shall be in Jakarta, Indonesia. TheParties agree that the arbitration award of BANI shall be final and bindingand hereby irrevocably waive any and all rights of appeal against suchaward.

Dalam Policy No.49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentangconditions telah ditentukanbahwa, alldifferences arising out of thispolicy shall be referred to thedecision of an arbitrator to be appointedin writing by the parties in difference or if any cannot agree upon asingle arbitrator. Dengan demikian PengadilanNegeri tidak berwenang untukmemeriksa dan mengadili perkara ini sesuai Pasal 3Halaman 36 dari 87 Hal.

Limitation ofLiability(b) The total liability of either Party for any claim, loss or damage,whetherin contract, tort (includin ross negligence), orotherwise, arising out of, connected with or resulting from thisPO shall not exceed one hundred percent (100%) of the PO Priceagreed by the Parties.Terjemahannya dalam Bahasa Indonesia:9.

Limitation ofLiability(a) Neither Party shall be liable to the other Party for any lossofprofit or revenues, loss of opportunity, loss of goodwill or reputation,loss of data or information, loss of interest, downtime loss, cost ofinterrupted operation, anticipated saving, special damages be itforeseeable or otherwise, and/orany indirect or consequentiallosseswhatsoever. Terjemahannya dalam bahasa Indonesia:"9. Batasan TanggungJawabHalaman 74 dari 87 Hal. Putusan No 97/PDT/2019/PT.DKI135.136.

Musthafa AsSibai dalam kitab AlMaratu bainal Fiqhi wal Qanun halaman 100 yangdiambil alih sebagai pendapat Pengadilan Tinggi Agama sebagai berikut :Ah dle Se Ge dled Lela Elly Gal as agcy dns ll Shall Ub15a Waa Glial GS Legey Guaeeliie Gu Elia) GH AY agSgluy YSJad Ores 5 Ge Ge Aen Sl AE Dell ced Gt GAN Ge Atle Lgl!

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