This is an application of the requirement ofindividualisation, which applies to proprietary mutations (for example, the owner ofa large oil tank can sell two litres of oil out of that tank, without separating them fromthe other oil inside that tank, but he cannot deliverthose two litres without separatingthem from the other oil).

from a legal relationship which already exists at that time (art.3:94, par. 3 BW).

Hecan demand that he be given an extract, certified by the alienator, of the instrumentof assignment and the title upon which it is based (art. 3:94 par. 4, first sentence BW).Stipulations which are of no importance to him need not be included in the extract(art. 3:94 par. 4, second sentence BW).

Article 3:36 BW also calls for attention,however, which protects the assignee against defences which he did not need toexpect, having regard to the contents of the agreement suggested visavis him.See also art. 6:149 BW, in which it is assumed that the debitor cessus can assertclaims against the assignor for the nullification or setting aside of the agreementbetween him and the assignee (the agreement which provided the transferred debt)after the assignment.In principle, the debitor cessus is also

See art. 6:130 par. 1 BW, which does set some limitations for thepossibility of setoff.H. Comparable Legal ConceptsIn practice a legal concept is used which is called assignment for collection (cessieter incasso). For instance, A assigns his trade debtors to his bank B with thesole intention that B should collect the claims against those debtors. The questionthen arises whether the right assigned for collection actually passes to B or whetherit continues to be regarded as A's patrimony.

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) P3BIndonesia Amerika yang menyatakan bahwa:/n the determination ofthe business profits of a permanent establishment, there shall be allowedas deductions expenses which

are reasonably connected with suchprofits, including executive and general administrative expenses,whether incurred in the Contracting State in which the permanentestablishment is situated or elsewhere.

transaksi yang berhak mendapatkan fasilitas tarif bea masukpreferensial adalah sebagai berikut:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligiblefor preferential treatment, the requirement is that either:i The products wholly obtained in the exporting member state asdefined in Rule 3 of the ASEAN China ROO;ii Subject to subparagraph (1) above, for the purpose ofimplementing the provisions of Rule 2(b) of the ASEAN ChinaROO, products worked on and processed as a result of which

thetotal value of the materials, parts or produce originating from nonACFTA member states or of undetermined origin used does notexceed 60% of the FOB Value of the product produced or obtainedand the final process of the manufacture is performed withinterritory of the exporting member state;iit Products which comply with origin requirements provided for Rule2 of the ASEAN China ROO and which are used in a member stateas inputs for finished product eligible for preferential treatment inanother member

state/states shall be considered as a productoriginating in the member state where working or processing ofthe finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; oriv Products which satisfy the products specific rules provided for inattachment B of the ASEAN China ROO shall be considered asgoods to which sufficient transformation has been carried out in apartyBahwa berdasarkan ketentuan Overleaf Note Attachment C ACFTA di atas,suatu

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

PSTPacific PTY Limited Dengan PT Catur Jaya Untuk The Park Inn ByRadisson Makassar Tertanggal 24 Juli 2013 mengatur sebagai berikut(Vide Bukti P1(a) dan (b)):Article 7"7.1 Govering Law, This Agreement and the relationship between the partiesis subject to, governed by and construed in accordance with the laws(statutory or otherwise) ofthe Republic of Indonesia, which are theproper laws hereof, notwithstanding any rules of private intemationallaw or choice of law under which any other law might otherwise

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

are the proper laws hereof, notwithstanding any rules of privateinternational law or choice of law under which any other law mightotherwise be applicable.

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Putusan Nomor 300/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic,Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

memenuhi syarat kKedua karena pembuatannya dengancara injedion 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

areproduced in 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 bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orHalaman 28 dari 31 halaman.

Putusan Nomor 300/B/PK/PJK/201612.13.14.15.heelstrap 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) Nonwaterprooffootwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpar Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk Pos 64.02,karena pad a bab 64, pos yang paling tepat untuk

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 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 theHalaman 5 dari 31 halaman Putusan Nomor 319/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan

(ob) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock

Pencetakan melalui perendaman Perakitan melalui vulkanisasi Penyatuan dan pemvulkanisasian Pengetasan berflekuensi tinggi 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

Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;c. Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;d. Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;e.

Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;f. Nonwaterproof footwear produced in one piece (for example,bathing slippers);Halaman 27 dari 31 halaman.

has been approved in The Extraordinary GeneralMeeting of Shareholders on 25 November 2019. 12Allegiance International Investment Ltd transaksi pembelian kembali saham Atlas akan dilaksanakan sewaktuwaktu palinglambat 29 November 2021 yang bisa di perpanjang selama 1 tahun berdasarkan persetujuan Allegiance/AllegianceInternational Investment Ltd. a share buyback transaction which will be done anytime at the latest by 29 November 2021which can be extended for 1 year upon approval from Allegiance.Pembayaran

terjadi makaketentuan dalam Proposal Perdamaian ini yang berlaku/terms and condition of previouscredit agreement remain in place as long as it does not in conflict with the provisions inthis Composition Plan, if this happens then the provision in this Composition Plan willprevail.Hal diatas akan dituangkan dalam Perubahan Perjanjian Kredit yang penandatanganannyadilakukan paling lambat 1 (satu) bulan setelah tanggal homologasi/The above points willbe included in the amendment to Credit Agreement which

Rencana Pembayaran /Payment Plan Summary (30/6) Roic)==>LS)108)WHS>SseoO==)xSOowe Category dibulatkan /ClaimAmount roundedRencana Pembayaran/Settlement Plan Rangkuman/Summary off 2Allegiance IDR 1,324 Milyar/ * Ini adalah transaksi pembelian * Dibayarkan sewaktuwaktu paling lambat 29 November 2021 yangInternational billion kembali saham Atlas dari Allegiance/ dapat di perpanjang selama 1 tahun atas persetujuan Allegiance/Investment This is a transaction of repurchase of Payment latest by 29 Nov 2021 which

Noble GroupStandardCharteredTrade Support(HK)AllegianceInternationalInvestmentLtd>a VAL Oh a elas)TanjungLestaricp>AmnOAnmn Pembayaran tunai/Cash Payment100% Pembayaran berupa saham /Payment in Shares 100% Pembayaran Pokok/Principal Payment 4.3% 4.3% 43% 7.2% 10.8% 10.8% 15.8% 42.5% Pembayaran Bunga tertunggak/Overdue InterestPayment 100% Pembayaran / Payment Pembayaran paling lambat November 2021 yang dapat di perpanjang 1 tahundengan persetujuan Allegiance /Payment latest by 29 November 2021 which

Further, Article 285 (2) d of Law No37 of 2004 regulates, if the fees and costs of the administrator has not been paid nor provided with guarantee of payment,the Court can refuse to homologate the composition plan.Penetapan imbalan jasa pengurus yang melebihi kemampuan keuangan dan keadaan finansial Debitor dapatmengganggu efektifitas pelaksanaan proposal perdamaian dan pelaksanaan seluruh pembayaran kepada paraKreditor dalam proposal perdamaian ini/Decision of the fee of the Administrator which

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portion and thea portion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian sol dan bagianatasnya mampu memberikan perlindungan tahan air terhadap kaki, terbentuk dalamkomponen tunggal yang terbuat dari

(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) 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 in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 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

Or,b) the same persons participate directly or indirectly in the management, control orcapital of an enterprise of a Contracting State and an enterprise of the otherContracting State.and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, then anyprofits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions

If the activity is not one for which theindependent enterprise would have been willing to pay or perform foritself, the activity ordinarily should not be considered as an intragroupservice under the arm's length principleParagraph 7.9.A more complex analysis is necessary where an associatedenterprise undertakes activities that relate to more than one memberof the group or to the group as a whole.

These latter types of nonshareholder activities couldinclude detailed planning services for particular operations.emergency management or technical advice (trouble shooting). orin some cases assistance in daytoday management.Paragraph 7.10The following examples (which were described in the 1984 Report) willconstitute shareholder activities. under the standard set forth inparagraph 7.6:a) Costs of activities relating to the juridical structure of the parent company itself. such asmeetings of shareholders

Putusan Nomor 222/B/PK/PJK/2016b) To convey offers or bids of The First Party to costumers orsuppliers, andc) To render any other services, which The First Party requests fromtime to time The Second Party, with respect to the contracts of TheFirst Party;In rendering such services, The Second Party shall comply withinstructions or orders, if any, given by The First Party and shall servethe best interest of The First Party;4) BrokerageIn case that contracts are concluded by The First Party with suppliersadn

/or customers through the assistance of The Second Party hereunder, The First Party shall pay The Second Party for each contract,as entire and full payment for the consideration of the servicesprovided by The Second Party under this agreement, brokeragecalculated ini accordance with rates stipulated in the schedule A attached here to which is an integral part of this agreement;3.

case that contracts are concluded by The First Party withsuppliers and/or customers through the assistance of The SecondParty here under, The First Party shall pay The Second Party foreach contract, as entire and full payment for the consideration ofthe services provided by The Second Party under this agreement,brokerage calculated ini accordance with rates stipulated in theschedule A attached here to which is an integral part of thisagreement;21.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 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 may be made of rubberor plastic diterjemahkan: ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat

Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112.13.Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching

,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

PSTPacific PTY Limited Dengan PT Catur Jaya Untuk The Park Inn ByRadisson Makassar Tertanggal 24 Juli 2013 mengatur sebagai berikut(Vide Bukti P1(a) dan (b)):Article 7"7.1 Govering Law, This Agreement and the relationship between the partiesis subject to, governed by and construed in accordance with the laws(statutory or otherwise) ofthe Republic of Indonesia, which are theproper laws hereof, notwithstanding any rules of private intemationallaw or choice of law under which any other law might otherwise

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

are the proper laws hereof, notwithstanding any rules of privateinternational law or choice of law under which any other law mightotherwise be applicable.

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

It pertains to cases in which the drafting of the instrument may well havebeen assigned to an official, but in which it is drafted by nonofficials in special cases(pursuant to a legal interpretation).

It pertains to cases in which parties makestatements for the purpose of providing each other with a preuve prconstitue(predetermined proof), thus taking a decision on their legal status in advance."Those statements should not result in a legal consequence which the parties are notat liberty to determine. Imperative evidentiary value relates only to that which theinstrument is intended to prove to the other party.

This observation is the basis of the secondparagraph, although in that paragraph equation of the copy with the original islimited to the (complete) copies of authentic instruments which, according to astatutory provision, must be kept and which were issued by an official authorisedto do so.The evidentiary value of copies is equated with that of the original, with twolimitations.

First of all, authentic instruments must be concerned which, according toa statutory provision, must be kept and which were issued by an official authorisedto do so. These could be (among others) the originals of notarial instruments, court20 Art. 3:15a CC.1.

Prejudgment attachment is,of course, possible until that time, which pursuant to Art. 704(1) becomes executoryat the time the entitlement can be enforced and has been served.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002Halaman 5 dari 30 halaman Putusan Nomor 318/B/PK/PJK/2016The 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 plastik.Diterjemahkan oleh Penerjemah Resmi Dan

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 27 dari 30 halaman Putusan Nomor 318/B/PK/PJK/201612.13.14.

(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 pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi

Canada Borders Service Agency, Statement Of Reason, Ottawa Nov Dec 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 may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading 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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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 plasticditerjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

injection moulding, karena untukmasuk pos 64.02 harus memenuhi syarat pembuatannyadengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:Halaman 28 dari 28 Halaman Putusan Nomor 1015 /B/PK/PJK/2015(s) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(t) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(u) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(v) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(w) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(x) Nonwaterproof footwear produced

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 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 may be made of rubberor plastik.;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes

air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpamemperdulikan apakah alas kaki tersebut semula dirancang untuk tujuantersebut atau tidak.Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 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

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading 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 produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Bahwa OECD Model Tax Convention on Income andCapital, menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" 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 sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company conferentitlement are, as ageneral rule, available solely to theshareholders themselves.

a shareholder; this is the case, forexample, where the recipient is a relative of theshareholder or is a company belonging to the samegroup as the company owning the sharesBahwa UN Model Tax Convention on Income and Capital,menyatakan :Article 10The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" 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 sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary Art.10 paragraf 3 (28)Halaman 21 dari 51 halaman.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin 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, available solely to theshareholders themselves.