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.

Fiber T4021.7dx51mmA A1 250,000 Kgs US$ 0.95/kg Feb16 Payment : 30 Days after goods deliveryHal 4 Putusan No. 379/PDT/2019/PT.DKI12.bededeaeedececseceedeneeaeseaneneeaeaneatnnenenes Sb... cceeececcsececceccnececcesceceececeeceseneeaensesnesssensenessesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.

Fiber T4021.7dx51mmA A1 192,500 Kgs US$ 0.9600/kg Mar16 Payment : 30 Days after goods deliverybeeeaneaeecsasesessaseeeesaueesessaaesessaensesen St. .eececccccsssseeeccececseeseeeeeesseaseeeeeeeeeessaeeeeeeessssaenesGeneral ProvisionAny dispute arising out in relating to this order shall be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.

cena eae eeeeeeeeaaaaaeeeeeesaaeaaeneseesesaaaneeeseeaeed OSE. ....ccsccsseeeseeeeeeeeeeeeeeeeeeeeeceeeeseeeenenanenesPayment : 30 Days after goods deliverybee aeececeeecaeeeeseecesseessueecssnsessecsssecsneesaness Sb... cecccccceeccceceeeeeseseeceeesneesesseeeeessneeeeseaesGeneral ProvisionHal 29 Putusan No. 379/PDT/2019/PT.DKI32.beeedeadeaeceeneceeaensesensenseneaesaenesnenneaennessneens OSE. .cececcecccecceceeceecsccseceecsececneesenesnsenssetensAny dispute arising out in relating to this order shall

be settled first bymutual understanding if this not possible the matter shall be submittedto the Jakarta Court .Diterjemahkan menjadi :PERJANJIAN PENJUALANKami, P.T.

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

Perjanjian Royalti tertanggal 24 Desember 1990: Article 2Paragraph 2.02;Licensee Acknowledges Licensor's Ownership:By means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

manufacture, assemble, use or sellProducts and/or Parts in the Territory or induce anyone else to doso, except as may be permitted by this Agreement;Article 1 Paragraph 1.05 Licensor 's Industrial Property Rights"Licensor 's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly

of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information"defined:"Licensed Information" shall mean any and all technical,commercial and scientific information, including, but not limited to,knowhow, designs, drawings, standards, processes, formulas,specifications, trade secrets and other data (whether patented,Halaman 9 dari 82 Halaman.

Perjanjian Royalti tertanggal 24 Desember 1990:Article 2 Paragraph 2.02 Licensee Acknowledges Licensor'sOwnershipBy means of this Agreement, Licensee acknowledges thatLicensor is the originator and owner of Products and Parts,whether patented or otherwise, as well as the correspondingLicensed Information, and all Industrial Property Rights to Productsand Parts and Licensed Information shall remain the Licensor'sProperty and Licensee shall, under no circumstances, use suchLicensed Information, or

Putusan Nomor 1400/B/PK/PJK/2017Article 1 Paragraph 1.05 Licensor's Industrial Property Rights:"Licensor's Industrial Property Rights" shall mean such patents,utility model rights, design rights, copyrights and other industrialproperty rights as Licensor may now, or any time during the termof this Agreement; have in the Territory, and which may apply tothe manufacture and assembly of Products and Parts;Article 1 Paragraph 1.07 "Licensed Information" defined;"Licensed Information" shall mean any and

Prinsip akuntansi yang berlaku Secara umum UU No. 6 Tahun 1983 beserta Pasal 13 (13) (iv) Kontrak Karya mengatur secara khususperubahannya tentang Ketentuan Umum dan bahwa /n determining the Companys net taxable income,Tata Cara Perpajakan (UU KUP) tidak sound, consistent and generally accepted accountingmengatur prinsip akuntansi yang dapat principle used in the Mining Industry shall be employed,diterapkan dalam menyelenggarakan provided ....pembukuan kecuali bahwa Pasal 28 ayat (4)mengatur bahwa

OperatingExpenses shall include, among other things (antara lain), the following amounts: ... (J) Amounts for handling,loading, storing, transporting and shipping, other delivery costs (including insurance). ...Dalam Bahasa Indonesia, ketentuan tersebut diartikan sebagai Biaya operasi dalam tahun manapun berartijumlah yang dikurangkan dari penerimaan untuk semua jumlah pengeluran yang diakibatkan oleh Pengusahaandalam tahun tersebut.

Kontrak Karya mendefinisikanPenghasilan Kotor dengan pernyataan Gross Income means all amounts,other than exempt income defined under the laws and regulations in effect onthe date of the singing of this Agreement, paid to or accrued by the Company,including: (a) the gross proceeds received or accrued from the sale of theProduct F.O.B. point of shipment in Indonesia on the basis described inArticle 11 of this Agreement...Bahwa selanjutnya Pasal 11 ayat (2) Kontrak Karya mengatur bahwaThe Company shall

deliver each shipment of Concentrates CIFConcentrates (Incoterms 2000 / Latest Edition) to one (1) Port of Dischargedesignated by each Buyer pursuant to Section X.X, unless analternate port is determined as provided in Section X.X, withdischarge risk and expense as well as any inland freight for Buyer'saccount.CIF Article 7 Insurance Seller shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CFR Article 5 Delivery of Seller shall deliver each shipment

of Concentrates CFRConcentrates (Incoterms 2000) to one (1) Port of Discharge designated by eachBuyer pursuant to Section X.X, unless an alternate port isdetermined as provided in Section X.X, with discharge risk andexpense as well as any inland freight for Buyers account.CFR Article 7 Insurance Buyer shall obtain and pay for ocean marine cargo insurance oneach cargo of Concentrates sold hereunder.CIF/CFR Article 5 Title and Risk Title and all risks of loss shall pass to Buyer as cargoof Loss progressively

B133 tersebut, maka sesuai ketentuan Pasal 4.3 PurchaseAgreement, Tergugat berhak untuk mengalihkan atau menjual kepadapihak ketiga atas Ruko BI33 tersebut, yang menyatakan bahwa:Tf any such unpaid instalments remains unpaid for any period inexcessof Fourteen days after the due date, the Vendor shall be entitled atits option to give the Purchaser or his solicitors not less than twenty one(21) days notice to treat this Agreement as having been repudiated by thePurchaser and (unless in the meanwhile

such unpaid instalments and theinterest thereon shall have been paid) this Agreement shall at theexpiration of the notice be annulled and in such event; without prejudiceHal.20 dari 45 hal.Put No.206/Pdt.G/2014/PN BTMto any other rights available to his at law or equity, the vendor shall beentitled into:(a) Resell or otherwise dispose of the Unit as the Vendor shall see fitas if this Agreement had not been entered into;(b) To recover from the instalments (excluding payments for interest)previously

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!

huruf (f) Kompilasi HukumISIAM j = 22 = 22> 2 oon nnn nn nnn nn nnn nnn nnn ne en ee nn ne ne nnn nae nen ee ane nee nee eneMenimbang, bahwa dengan demikian maka gugatan cerai yang diajukanPenggugat/Terbanding, telah sesuai pula dengan ibarat dalam kitab MadaaHalaman 3 dari 7 halaman putusan nomor 1/Pdt.G/2016/PTA.BnHurnyyatuz Zaujayni Fith Thalaaq, juz , halaman 83, yang diambil alin menjadipendapat Pengadilan Tinggi Agama, yang menyatakan sebagai berikut: Gai Cus y cle Ys cilioi Lad adi aly as jl shall

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

This agreement shai come into force on the 15 October 2012and shall subsist (subject to termination hereunder) for a periodof three (2) years from that date and shall be subject to reviewwhere the Supplier reservers the absolute rights and discretionto renew for further periods not exceeding 12 months on eachoccassion on the terms and conditions as may be agreedbetween the parties.Terjemahan bebasnya;Hal 8 dari 59 Halaman Putusan Nomor 4S/Pdt.Sus/Merek/2016/PN.Niaga.Jkt.Pst.14.Periode3. perjanjian

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein.

Bahwa ketentuan Pasal 34 (c) Perjanjian Charter Party FC2 danPerjanjian Charter Party FC6 berbunyi sebagai berikut:(c) This Charter Party shall be governed by and construed in accordancewith the laws of the place mutually agreed by the parties and any disputearising out of or in connection with this Charter Party shall be referred toarbitration at a mutually agreed place, subject to the proceduresapplicable there;Adapun terjemahan bebasnya adalah sebagai berikut:(c) Perjanjian Carter ini tunduk dan

Berikut bunyi kutipan pasalnya:Where an invoice is disputed, the Charterers shall notify the Ownersbefore the due date and in any event pay the undisputed portion of theinvoice but shall be entitled to withhold payment of the disputed portionprovided that such portion is reasonably disputed and the CharterersHalaman 15 dari 27 hal Put.

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...

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2x135MW IPP Coal Fired Power Plant,yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties within thirty (30) days of thenomination of the last of the two arbitrators nominated by the Parties.

/fthe Parties fail to agree upon the third arbitrator wthin such period, the saidarbitrator shall be nominated in accordance wth the BANI rules or such otherrules as agreed between ME and the Contractor."Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antaraPara Pihak dalam waktiu tiga puluh (30) hari terhitung sejakpenunjukan arbiter terakhir dari dua arbiter yang telah dipilih parapihak.

Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 International Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC and itsemployees, nor the ICC National Committees shall be liable to any personfor any act or commission in connection wth arbitration."

If the parties fail toresolve such dispute or difference ...dst..., the dispute or difference shallbe reffered to and finally settled by arbitration under the Badan ArbitraseNasional Indonesia (BANI) or any other rules as may be agreed betweenME and the Contractor by one or more arbitrators (not to exceed three)who shall be appointed under such rules. The award of the arbitrator(s)shall be final and binding on the parties."

The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties. TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales.Pasal 5.3 Trademark License Agreement:Payment of Taxes.

With the exception of the Licensors income tax, theLicensee shall pay on behalf of the Licensors account all taxes andwithholding imposed by the government in the territory upon the paymentof royalties to be made to the Licensor.Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:Waktu. dan Frekuensi Pembayaran.

The Licensee shall submit to theLicensor reports on the Net Sales Value of the Licensed Products at theclose of each month and show calculations for the royalties the Licenseeshould pay based on the separate agreement between the parties.

TheLicensee shall make royalty payments to the Licensor within 30 daysafter the closing date of the monthly sales;(penebalan ditambahkan);Yang terjemahan resminya adalah sebagai berikut (Bukti P10B):Pasal 5.2 Trademark License Agreement:"Waktu dan Frekuensi Pembayaran.

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.

desires to receive services from The Second Partyas broker in order to develop and promote its business and The Second Partyis willing to furnish The First Party with such service;2) Appointment:a) The First Party hereby appoints The Second Party as broker for The FirstParty to develope and promote The First Partys business in Indonesia;b) The Second Party hereby accepts the appointment and agrees to performthe duties as set forth under section 2 hereof;3) Duties of The Broker:The Second Party shall

, when requested by The First Party, render followingservices:a) To obtain offers of bids of The First Party to customers or suppliers, andb) To convey offers or bids of The First Party to costumers or suppliers, andc) To render any other services, which The First Party requests from time totime The Second Party, with respect to the contracts of The First Party;In rendering such services, The Second Party shall comply with instructionsor orders, if any, given by The First Party and shall serve the

best interest ofThe First Party;4) Brokerage:In case that contracts are concluded by The First Party with suppliers adn/orcustomers through the assistance of The Second Party here under, The FirstParty shall pay The Second Party for each contract, as entire and full paymentfor the consideration of the services provided by The Second Party under thisagreement, brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of this agreement;Bahwa

Penelitian SKA4) kolomkolom pada SKA telah diisi dengan pernyataanyang sesuai yang diberitahukan dalam PIB dan dokumenpelengkap pabean (misalnya invoice dan packing list).g. berdasarkan Annex &, Operational Certification Procedures for the Rules ofOrigin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall, to the best of its competence andability, carry out proper examination, in accordance

Form D) dalam rangka ASEAN TradeIn Goods Agreement (ATIGA) sebagaimana dimaksud pada huruf a, wajibdisampaikan oleh importir pada saat pengajuan pemberitahuan impor barangsebagaimana dimaksud pada huruf b di Kantor Pabean pada pelabuhanpemasukan; dan.... bahwa berdasarkan Annex 8, Operational Certification Procedures for the Rulesof Origin under Chapter 3 of ASEAN Trade In Goods Agreement, Rule 6, tentangExamination of Application for a Certificate of Origin, disebutkan bahwa:The issuing authority shall

LA/CA/1280/2006 dated8 June 2006, with all its amendments, shall not exceed the maximumamount of US$ 3.000.000,00 (United States Dollars three million) atany point of time ;Terjemahan sebagai berikut :Fasilitas pembiayaan persediaan tanpa komitmen tidak bolehmelebihi jumlah sebesar US$ 3.000.000,00 (tiga juta Dollar AmerikaSerikat) (Fasilitas 1) untuk membiayai pembelian kopi mentah dan/atau pengadaan persediaan kopi siap, ekspor (RFE) setelahpemberian (i) kontrak penjualan dari pembeli yang disetujuisebelumnya

Events Of Default ;The Lender may, without prejudice to its other rights hereunder,terminate its obligation to make the Facilities available where upon thesame shall be reduced to zero and declare all principal amountsoutstanding under the Facilities, together with all accrued interest andother moneys payable hereunder, immediately due and payable, whereupon the same shall either immediately or in accordance with suchdeclaration become repayable, if any of the following events (eachbeing separately

defined as an Event of Default) shall occur :a.

If, under the Lease, Lessee is required to pay a Deposit, theremaining provisions 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 similarfiduciary capacity and Lessees right to a refund of theDeposit amount is limited as set out in the Lease.b.

If Lessee fails to comply with any provision of the Lease orthe Other Agreements, or any Default shall have occurredand be continuing, in addition to all rights and remediesaccorded to Lessor elsewhere in the Lease or under Law inrespect of the Deposit, Lessor may immediately or at any timethereafter, without prior notice to Lessee, apply all or part ofthe Deposit in or towards the payment or discharge of anymatured obligation owed by Lessee or any Lessee Affiliateunder the Lease or the Other Agreements

If Lessor exercises the rights described in Clause 5.13(b)above, Lessee shall, following a demand in writing fromLessor, immediately restore the Deposit to the level at whichit stood immediately prior to such exercise. Atau dalam terjemahan bahasa Indonesianya:(a) Apabila, berdasarkan Perjanjian Sewa ini, Penyewadiharuskan membayar Deposit, maka akan berlakuketentuanketentuan berikut dari Klausa ini.