Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:Halaman 7 dari 68 halaman Putusan Nomor 1831/B/PK/PJK/2017BP MIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

Hal ini dapatdilihat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BP MIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration...;(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

Due process of lawpadadasarnya bukan sematamata mengenai rule of law, akan tetapi merupakanunsure yang essensial dalam penyelenggaraan peradilan yang intinya adalahbahwa ia merupakan ...a law which hears before it condemns, which proceedsupon inquiry,and renders judgement only after trial... Pada dasarnya yangmenjadi titik sentral adalah perlindungan hakhak asasi individu terhadap arbitraryaction of the goverment.

Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar) :In thedetermination of any criminal charge against him, everyone shall beentitledHalaman 7Putusan No. 30/Pra.Pid/2016/PN.Mdn.to the following minimum guarantees, in full equality :a) To be informedpromptly and in detail in a language which beunderstands of the nature andcause of the charge against him ;terjemahannya :Dalam penentuan suatutindak kejahatan, setiap orang berhak atas jaminanjaminan minimaldibawah ini secara penuh, yaitu :a) untuk

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?

(c) in respect of the rights of performers, producers of phonograms andbroadcasting organizations not provided under this Agreement(sehubungan dengan hakhak pemain, produser rekaman suara danlembaga penyiaran tidak diatur dalam Persetujuan ini):(d) deriving from international agreements related to the protection ofintellectual property which entered into force pnor to the entry intoforce of the WTO Agreement, provided that such agreements arenotified to the Council for TRIPS and do not constitute

Members may avail themselves of the exceptions permitted underparagraph 17 In relation to judicial and administrative procedures, includingthe designation of an address for service or the appointment of an agentwithin the jurisdiction of a Member, only where such exceptions arenecessary to secure compliance with laws and regulations which are notinconsistent with the provisions of this Agreement and where suchpractices are not applied in a manner which would constitute a disguisedrestriction on trade

dagang atau sebagai elemen merek dagang, halhalyang berhubungan dengan lambang, bendera, dan lambang negaralainnya dari negaranegara Peserta Konvensi, tandatanda dan stempelresmi yang menunjukkan kontrol dan jaminan (pembenaran identitas)negaranegara Peserta Konvensi, serta imitasi apapun dari sudutpandang heraldik;The provisions of subparagraph (a), above, shall apply equally toarmorial bearings, flags, other emblems, abbreviations, and names, ofinternational intergovernmental organizations of which

organisasi yangbersangkutan dan halhal yang berhubungan dengan lambang,bendera, emblem, singkatan, dan nama, atau apabila penggunaanatau pendaftaran mungkin tidak untuk menyesatkan publik mengenaiadanya koneksi antara pengguna dan organisasij;(a) For the application of these provisions, the countries of the Union agree(b)(4)to communicate reciprocally, through the intermediary of theInternational Bureau, the list of State emblems, and official signs andhallmarks indicating control and warranty, which

Members may avail themselves of the exceptions permitted underparagraph 7 in relation to judicial and administrative procedures,including the designation of an address for service or theappointment of an agent within the junsdiction of a Member, onlywhere such exceptions are necessary to secure compliance withlaws and regulations which are not inconsistent with the provisionsof this Agreement and where such practices are not applied in amanner which would constitute a disguised restriction on trade

(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) 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;(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

The classification of certain motor vehicles in this heading is determined by certainfeatures which indicate that the vehicles are designed for the transport of goods ratherthan for the transport of persons (heading 87.03)...";iii. Berdasarkan WCO Commodity Data Base, "motor vehicles for the transport of goods,with diesel or semidiesel engine and with a gross vehicle weight exceeding 20 tonnes"dimasukkan subpos 8704.23;iv.

A typical dump truck is equipped with ahydraulicallyoperated openbox bed hinged at the rear, the front of which can be lifted up to allow thecontents to be deposited or) the ground behind the truck at the site of delivery.

Berdasarkan EN to the HS Vol.5 fourth edition (2007) hal XVI87041 dijelaskan bahwa:The classification of certain motor vehicles in this heading is determined by certainfeatures which indicate that the vehicles are designed for the transport of goods ratherthan for the transport of persons (heading 87.03).d. Berdasarkan WCO Commodity data base, motor vehicles for the transport of goods, withdiesel or semidiesel engine and with a gross vehicle weight exceeding 20 tonnesdimasukkan subpos 8704.23e.

Bahwa Article 16 Agreement on TradeRelated Aspects of IntellectualProperty Rights (TRIPS Agreement) menegaskan:The owner of a registered trademark shall have the exclusive right toprevent all third parties not having the owners consent from using in thecourse of trade identical or similar signs for goods or services which areidentical or similar to those in respect of which the trademark is registeredwhere such use would result in a likelihood of confusion.

Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount

Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of

Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.

In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.

06 November 2008 No. 170/Pisangan/2008;

Tbn; in which own an executorial power and bind to any other party.Halaman 5 dari 8 halamanSetelah isi persetujuan perdamaian tersebut dibuat secara tertulis tanggal 27 Maret 2014dibacakan kepada kedua belah pihak, maka mereka masingmasing menerangkan danmenyatakan menyetujui seluruh isi persetujuan perdamaian tersebut, Kemudian PengadilanNegeri Tabanan menjatuhkan putusan sebagai berikut:PUTUSANNomor: 18/Pdt.G/2014/PN.Tbn.

Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made orimposed between the two associatedenterprises in their commercial orfinancial relations which differ fromthose which would be made betweenindependent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, maybe included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD

In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in' accordance with such terms and conditions at which suchagreement would be made if the parties. had not. beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak Karya; The Company shall sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will

maximize the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatery as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale or export would be cantrary to theinternational obligations of the Government or to Bahwa Kontrak Karya tidak mengaturmasalah materialitas

In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in" accordance with such terms and conditions at which suchagreenent would be made if the parties had not. beenAffiliates, with due allowance for, normal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, gald orsilver to an Affiliate or to the domestic market or toathe Government's designated agency, it is understoodthat, unless otherwise

agreed by the Parties, the priceef strech Products shall be determined on the basis of aformula price which cis*generally employed in the sale ot comparable products among unrelated parties.

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

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

Lihat surat dari Pricewaterhouse Coopers (auditorindependen) tanggal 20 November 2006 kepada BSH BV perihal Bredero ShawIndonesian (Penghasilan Indonesia Bredero Shaw), yang antara lain menyatakan(Bukti PK10):Herewith we confirm that the service fee of $US 1,288,244 which Bredero ShawHolding BV charged to PT Bredero Shaw Indonesia in 2005 is included in the 2005Halaman 19 dari 33 halaman Putusan Nomor 230/B/PK/PJK/2012statutory accounts and is reported as gross Income in the draft 2005 corporateIncome

Selengkapnya KonsideransService Agreement tersebut menyatakan (Bukti PK7):WITNESSETHWHEREASBREDERO PRICE possesses a certain amount of skill and knowhow which it hasdeveloped worldwide, but not in Indonesia and acquired through extensiveinternational operations.Its sound reputation and position throughout the world are evidence thereof.It has made achievements not only in design, plant construction and manufacture ofindustrial pipe coating, but also in the areas of administration and finance, marketing

"This Confirmation evidences a complete and binding agreementbetween you and us as to the terms of the Transaction to which thisConfirmation relates. In addition, you and we agree to use allreasonable efforts promptly to negotiate, execute and deliver anagreement (the "Agreement") in the form of the ISDA 2002 MasterAgreement (the "ISDA Form"), with such modifications as you and wewill in good faith agree.

(ii)waives any objection which it may have at any time to the laying ofvenue of any Proceedings brought in any such court, waives any claimthat such Proceedings have been brought in an inconvenient forum andfurther waives the right to object, with respect to such Proceedings, thatsuch court does not have any jurisdiction over such party; and (iil)agrees, to the extent permitted by applicable law, that the bringing ofProceedings in anyone or more jurisdictions will not preclude thebringing of Proceedings

An Early Termination Amount due in respect of anEarly Termination Date will, together with any amount of interestpayable pursuant to Section 9(h)(ii)(2), be payable (1) on the day onwhich notice of the amount payable is effective in the case of an EarlyTermination Date which is designated or occurs as a result of an Eventof Default ... " (Section 6(d)(Ii)).Terjemahan: "tanggal pembayaran. suatu jumlah pengakhiran diniberkaitan dengan tanggal pengakhiran dini akan, bersama denganjumlah bunga apapun

Section 6(d)(i) obliged each party to make the calculationscontemplated by section 6(e) (if any) and provide the other party astatement showing such calculations in reasonable detail, specifyingany early Termination Amount payable and giving details of the relevantaccount to which any amount was to be paid.Terjemahan: Pasal 6 (d) (i) mewajibkan setiap pihak untuk melakukanpenghitungan yang diatur dalam Pasal 6(e) (jika ada) dan memberikankepada pihak lainnya suatu pemyataan menunjukkan perhitungandalam

Pasal 10 (c ) ISDA Master mengatur bahwa:"The Office through which a party enters into a Transaction will be theOffice specified for that party in the relevant Confirmation or as otherwiseagreed by the parties in writing, Unless the parties otherwise agree inwriting, the Office through which a party enters into a Transaction will alsobe the Office in which it books the Transaction and the Office throughwhich it makes and receives payments and deliveries with respect to theTransaction ".Terjemahan

tersebutmenyebutkan bahwa wujud dari management knowhow adalahpengalaman, dokumendokumen dan informasi lain tentangdistribusi dan pemasaran produk yang dimiliki oleh BeiersdorfAG dan persyaratanpersyaratan manajemen terkait misalnyaadalah konsep produk, strategi pemasaran, analisa pasar, danpeluncuran produk;Bahwa paragraf 6.5 OECD Guidelines Tahun 2010menyebutkan bahwa knowhow generally corresponds toundivulged information of an industrial, commercial or scientificnature arising from previous exprerience, which

has practicalapplication in the operation of an enterprise and from disclosureof which an economic benefit can be derived and knowhow mayinclude secret processes or formulae or other secret informationconcerning industrial, commercial or scientific experience that isnot covered by patent.

Definisi Know How dalam Paragraf 6.5 OECD GuidelinesTahun 2010 menyebutkan bahwa knowhow generallycorresponds to undivulged information of an industrial,commercial or scientific nature arising from previousexprerience, which has practical application in the operationof an enterprise and from disclosure of which an economicbenefit can be derived and knowhow may include secretprocesses or formulae or other secret informationconcerning industrial, commercial or scientific experiencethat is not covered

Bahwa berdasarkan paragraf 6.5 OECD Guideline Tahun 2010yang menyebutkan bahwa knowhow generally corresponds toundivulged information of an industrial, commercial or scientificnature arising from previous exprerience, which has practicalapplication in the operation of an enterprise and from disclosure ofwhich an economic benefit can be derived and knowhow mayinclude secret processes or formulae or other secret informationconcerning industrial, commercial or scientific experience that isnot covered

It therefore covers only cellular products orthose which have been reinforced, laminated, supported or similarly combined withother materials.

These include incorporating agas into plastics (e.g., by mechanical mixing, evaporation of a low boiling pointsolvent, degradation of a gas producing material), mixing plasticswith hollow icrospheres (e.g., of glass or phenolic resin), sintering granules of plastics and mixingplastics and mixing plastics with water or solventsoluble material which are leachedout of plastics leaving voids;bahwa perbedaan antara cellular plastics dan noncellular plastics adalah:cellular plastics : berpori/berongga,

Nomor 1572 K/Pdt/2015in default in any material respect which such would affect theperformance by the Borrower of its obligations under this Agreement, andno event has occurred which, with notice or lapse of time or both, wouldconstitute such a default in the due performance or observance of anyterm, covenant or condition contained in any other agreement, contract orinstrument to which it is a party or by which it is bound or to which any ofits property or assets is subject, (iii) has not violated

in any materialrespect any law, ordinance, governmental rule, regulation or court decreeto which it or its property may be subject, and (iv) has not failed to obtainand maintain in full force and effect any material license, permit,certificate or other approval or authorization necessary to the conduct ofits business.

(d) The execution, delivery and performance of this Agreement by theBorrower will not conflict with or result in a breach or violation of any ofthe terms or provisions of, or constitute a default under any agreement,contract or instrument to which the Borrower Is a party or by which theBorrower is bound or to which any of the property or assets of theBorrower is subject, nor will such actions result in any violation of theprovisions of Articles of Association of the Borrower or any statute or anyorder

040/RMIKAN/IV/2015 kepada Penggugat mengenai adanya permasalahanperhitungan pembayaran yang berhak diterima oleh Penggugat ataspengakhiran Perjanjian Jasa.Di dalam surat ini, PT RMI (dalam pailit) menyampaikan:"In regards of Early Termination Contract Agreement No.53540R on March 18, 2015 and demand of Performance Bondpayment aS a consequences, we'd like to seek yourconsideration that PT RMI have successfully drilled 6 wells thusVICO Indonesia shall only be entitled for Performance Bondpayment which

daily prorate since the effective date of EarlyTermination on March 18, 2015 up to May 31, 2015 which is 74days.

Penggugat ataspengakhiran Perjanjian Jasa yang masih disengketakan antaraPenggugat dan PT RMI (dalam pailit).Halaman 28 putusan perkara Nomor : 453/Pdt/2019/PT.DKIDi dalam surat ini, PT RMI (dalam pailit) menyampaikan:"In regards of Early Termination Contract Agreement No.53540R on March 18, 2015 and demand of PerformanceBond payment as a consequences, we'd like to seek yourconsideration that PT RMI have successfully drilled 6 wellsthus VICO Indonesia shall only be entitled for PerformanceBond payment which

daily prorate since the effective dateof Early Termination on March 18, 2015 up to May 31,2015 which is 74 days.

Putusan Nomor 503/B/PK/PJK/201611.12.13.14.memenuhi 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 rivetsor similar devices;(6) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby

riveting;(c) 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;(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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory

., Tahun1997, halaman 1997) terdapat defenisi vexatious litigation adalah :proceeding instituted which is not bonafide, but which is isntitutedwithout probable cause, maliciously, or intended to harass the opponent.Terjemahan bebasnya adalah sebagai berikut :Suatu proses pemeriksaan pengadilan yang diadakan secara tidakbenar, yang mana diadakan tidak berdasarkan suatu alasan yangmemungkinkan, mengandung kecurangan atau dilakukan untukmengganggu lawan (Tergugat);Berdasarkan uraianuraian, alasanalasan

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.