At any time within theShares participation by Investor in The Company and/or the TargetSubsidiary, the Existing Shareholders at any given time shall guaranteethat total member of BOD and BOC are 3 (three) members and two ofthe members appointed by the Investor shall hold position as the (i)President Director and a Director and (ii) President Commissioner andCommissioner respectively in each of the Company and the TargetSubsidiary.Versi Bahasa Indonesia:Pasal 4Pernyataan dan Jaminan Perusahaan dan

Ayat (5) Butir (h)Cooperation Agreement, yang dikutip oleh Para Tergugat sebagai berikut:Pasal 2 Ayat (5) Butir (c) (1):Versi Bahasa Inggris:The existing Shareholders of the Company and/or the Target SubsidiaryShall cause the Company and/or the Target Subsidiary to do/perform anyactions to legalize the amendment of Constitution in accordance with theterms and conditions of this Agreement, including but not limited to submitreports and/or obtain approvals from the Minister and or BKPM Approval,and shall

Any dispute, controversy or claim arising out of, relating to, or inconnection with this Agreement, or the breach, termination or validityhereof, shall be finally settled exclusively by arbitration. The arbitrationshall be conducted in accordance with the rules of BANI in effect at thetime of the arbitration. The location of the arbitration shall be conducted inthe English language. The Arbitration decision shall be final and binding.Versi Bahasa Indonesia:b.

;The obligations of PERTAMINA hereunder shall be deemed tohave complied with by the delivery to CONTRACTOR within onehundred and twenty (120) days after the end of each CalendarYear, of documentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes has beensatisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINAshall reimburse it only out of its share of production hereunderwithin sixty (

sebagai berikut:"Pajak Ditanggung Pemerintah, yang selanjutnya disebut PDTP, adalah pajak terutang yang dibayar oleh pemerintahdengan pagu anggaran yang telah ditetapkan dalamAnggaran Pendapatan dan Belanja Negara, kecualiditentukan lain dalam UndangUndang mengenai AnggaranPendapatan dan Belanja Negara";Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak danGas Bumi Negara (PERTAMINA) dan Pemohon Banding,dinyatakan sebagai berikut:"PERTAMINA shall

,;The obligations of PERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120)days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with repect to any of suchliabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60)

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly.

Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply tothis Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreign personnel,required for the performance ofthe Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignHalaman 37 dari 45 halaman.

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough

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

pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisih kurs atas pinjaman dalam valuta asing (Sepanjang selisih kurs tersebutmerupakan penyesuaian terhadap biaya bunga) atau amortisasi premi kontrakvaluta berjangka dalam rangka lindung nilai (hedging) dana yang dipinjamdalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dan trustee feeyang dilakukan oleh Pemohon Banding berdasarkan fee letter yangmerupakan penetapan biaya atas jasa jasa yang diberikan olehTechnical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

, 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 not exceed10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) The Government of the other State, including political subdivisions

be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial or scientificequipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotongan PPhPasal 26 adalah sebesar 20%;Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording to the laws ofthat State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall

not exceed10 per cent ofthe gross amount ofthe interest.Bunga tersebut dapat juga dikenakan pajak di negara di mana bungatersebut berasal (Indonesia) dan sesuai dengan perundangundangannegara tersebut (Indonesia), akan tetapi, apabila Beneficial Owner daribunga tersebut adalah residen negara lainnya (Belanda), maka pajak yangdikenakan tidak akan melebihi 10% (sepuluh persen) dari jumlah brutobunga.Ayat (5)The competent authorities ofthe two States shall BV mutual agreementsettle the mode of application

Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut;Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.However, subject to the provisions of paragraph 3, such interest may alsobe taxed in the Contracting State in which it arises and according to the lawof that State, but if the recipient is Me beneficial owner of the interest thetax so charged shall

Detpak Singapore) adalah penduduk (tax ofresident) negara Singapura, karenanya atas transaksi antara PemohonBanding dengan Singapura berlaku Tax Treaty antara Indonesia denganSingapura sebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i) TaxTreaty antara Indonesia dengan Singapura:The term Permanent establishment shall include especially;The furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of anindependent status within

Putusan Nomor 437/B/PK/PJK/2016Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan: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.

6 UndangUndang Pajak Penghasilan Nomor 17Tahun 2000, dapat dikurangkan sebagai biaya;Bahwa sesuai dengan bukti pendukung yang Pemohon Bandingberikan bahwa pemberi jasa manajemen (PT.Detpak Singapore)adalah penduduk (tax of resident) negara Singapura, karenanya atastransaksi antara Pemohon Banding dengan Singapura berlaku TaxTreaty antara Indonesia dengan Singapura sebagaimana disebutkandalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura:The term "Permanent establishment shall

Putusan Nomor 437/B/PK/PJK/2016termasuk jasa jasa konsultan oleh suatu perusahaan melalui seorangkaryawan atau pegawai lainnya dimana kegiatan itu berlangsung(untuk proyek yang sama atau yang berhubungan), untuk suatu masaatau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan;Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebutmenegaskan:The profits of an enterpnse of a contracting state shall be taxableonly in that state unless the enterprise carries on business in the othercontracting

Detpak Singapore)adalah penduduk (tax of resident) negara Singapura,karenanya atas transaksi antara Termohon PeninjauanKembali (Semula Pemohon Banding) dengan Singapuraberlaku Tax Treaty antara Indonesia dengan Singapurasebagaimana disebutkan dalam Pasal 5 ayat (2) huruf (i)Tax Treaty antara Indonesia dengan Singapura:The term "Permanent establishment" shall includeespecially; The furnishing of services, including consultancyservices, by an enterprise through an employee or otherperson (other than

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the preaconstituent 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 such cases, the u 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 area in contact with the ground, no account being taken of accessories or reinforcementssuch

Hukum yang berlaku adalah Hukum Republik Indonesia (The lawsof the Republic of Indonesia shall apply to this contract) (vide PIPasal XVII.2.1) ;3.

Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly andimpartially and ensure that each party has areasonable opportunity to present its case ;3.2.2. Tindakan tidak pantas ;Hal ini diatur dalam beberapa ketentuan antara lain:1). Pasal 32 UU Nomor 4/2004 yang mewajibkan hakim(termasuk arbiter) memiliki integritas, kepribadian tidaktercela, jujur dan adil.

UU huruf (a)UU Nomor 30/1999 serta Pasal 1 ayat (1) KonvensiNew York, juga ditegaskan di dalam Pasal 25 ayat (8)ICC Rules yang berbunyi:The award shall be deemed to be made at theplace of the arbitration and on the date statedherein ;Terjemahan:Putusan Arbitrase dianggap dibuat di tempatarbitrase dilangsungkan dan pada tanggal yangdinyatakan dalam putusan arbitrase tersebut ;Bertitik tolak dari faktafakta yang dikemukakan di atas,Putusan Arbitrase a quo dilakukan dan diambil sertadijatunkan oleh

Ketentuan tersebut berbunyi:in all cases, the Arbitral Tribunal shall act fairly and impartially andensure that each party has a reasonable opportunity to present itscaseb.

Ketentuantersebut berbunyi:..Save with the approval of the Arbitral Tribunal and the parties,persons not involved in the proceedings shall not be admitted ;2) Pasal 5 ayat (1) UU Nomor 4/2004 yang melarang hakim (termasukarbiter) untuk bertindak diskriminatif ;3) Pasal 15 ayat (2) ICC Rules yang menegaskan larangan bertindakpartial ;7.

Asal CuttillerSeperti disebutkan sebelumnya, dalam License agreement dinyatakanbahwa:"In consideration of the rights granted herein, Licensee shall pay to PMProducts a royalty for each of the products which Licenseemanufactures and sells pursuant to this Agreement.

PMPSA shall at all times duringthe term of this Agreement be entitled to inspect, by its duly authorizedagents, any premises where the Products are manufactured or stored, orwhere materials to be used in their manufacture are stored, by Licenseeor any Authorized Manufacturer or for their respective accounts, and saidagents shall have free access to all parts of said premises and mayinspect and test the Products or such materials and make copies of therelated books and records of Licensee or any Authorized

Manufacturer.PMPSA shall have an unqualified right to require such changes inmaterials or methods of manufacture as may reasonably be necessary tosecure the production of Products complying in all respects with theSpecifications, dan Pasal 7 yang berbunyi: Technical Assistance AndImprovements.

PMPSA shall supply such technological assistance asPMPSA deems necessary or approriate to enable Licensee or anyAuthorized Manufacturer to manufacture and sell the Products inaccordance with the Specifications, Licensee or any AuthorizedManufacturer shall assume the cost of reasonable travel and livingexpenses associated with the provision of such assistance.

Licensee orany Authorized Manufacturer shall promptly communicate toPMPSAwithout charge any improvements relating to the Other IntellectualProperty Rights made by it or its employees, and once communicatedsuch improvements shall become the sole property of PMPSA)..

keuangan MCJ, termasuk melakukanpenerimaan, penarikan dan pengeluaran dana MCU (vide Pasal3.06 Addendum Tala);Dengan diberikannya wewenang pengelolaan keuangantersebut, berdasarkan Pasal 3.03 juncto Pasal 3.04 AddendumTala, Tergugat VCCA mempunyai kewajiban hukum danbertanggung jawab untuk menetapkan Standar ProsedurOperasi (SOP) yang berlaku dalam menjalankan kegiatanoperasional MCJ, khususnya dalam pengelolaan keuangan.Adapun ketentuan Pasal 3.03 juncto Pasal 3.04 AddendumTALA (kutipan):"CCA shall

commenceon the date hereof and shall expire on the day which is the tenth(10th) anniversary ofsuch date unless this agreement shall beterminated foi whatever reason prior to such expiry date;Halaman 23 dari 71 hal.

Put.Nomor 545 PkK/Pdt/2015A.1.5.menyelesaikan segala bentuk perselisihan terkait dengan Talahanya melalui lembaga arbitrase.Kutipan Pasal 6 angka 3 Tala adalah sebagai berikut:"Notwthstanding the foregoing, neither party shall be deemedto be in default under this Agreement if a bonafide dispute wthrespect to any of the foregoing Even of defaults has beenarisen between the parties and such dispute has beensubmitted to arbitration."

option=com content &view = article & id= 210 & ltemid= 130#siac rulel), Pasal 1.1SIAC Rules tahun 2010 yang menyatakan sebagai berikut(kutipan):"Where parties have agreed to refer their disputes to the SIACfor arbitration, the parties shall be deemed to have agreed thatthe arbitration shall be conducted and administered inaccordance wth these rules.

If any of these Rules is in conflictwth a mandatory provision of the applicable law of thearbitration from which the parties cannot derogate, thatprovision shall prevail."Terjemahannya adalah sebagai berikut:"Para pihak yang telah sepakat untuk memilin penyelesaianperselisihan melalui arbitrase SIAC, harus menyetujuisebelumnya bahwa arbitrase akan dilakukan dan dicatatkansesuai aturan SIAC.

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 2222 n nnn nnn n nnn nnn eneTerjemahan bebas dalam Bahasa Indonesia: Kontrak yang didasarkan pada kognosemen ini akan diatur menuruthukum Inggris dan tiap sengketa yang timbul atasnya akan diputuskan diInggris berdasarkan Hukum Inggris dan mengeluarkan

Law and JurisdictionThe contract evidenced by this Bill of Lading shall be governed byEnglish law and any dispute thereunder shall be determined in Englandaccording to English Law to the exclusion of the jurisdiction of the courtsof any other Country. 222 22 n nn nnn nnn nnn nee nenTerjemahan bebas dalam Bahasa Indonesia: "27.

Bahwa dalam dokumen perjanjian yang dijadikan dasar gugatan telahdipilin forum dan hukum yang berbeda dari hukum Indonesia, sehingga tidakdapat diadili di pengadilan Indonesia sebagaimana diatur dalam pasal 27Bill of Lading tersebut yaitu: The contract evidenced by this Bill of Ladingshall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of thejurisdiction of the courts of any other country: (kontrak yang didasarkanHal 47

by English law and any dispute thereunder shall be determined inEngland according to English law to the exclusion of the jurisdiction of the courtsof any other country: (kontrak yang didasarkan pada konogsemen ini akandiatur menurut hukum Inggris dan tiap sengketa yang timbul atasnya akandiputuskan di Inggris berdasarkan hukum Inggris dan mengeluarkankewenangan/jurisdiksi pengadilan negara lainnya);Menimbang, bahwa oleh karena Penggugat dan Tergugat terikat dalamperjanjian pengangkutan sebagaimana

Utr.Menimbang, bahwa oleh karena dalam Pasal 27 ditentukan tentang hukumdan jurisdiksi sebagai berikut disebutkan The contract evidenced by this Bill ofLading shall be governed by English law and any dispute thereunder shall bedetermined in England according to English law to the exclusion of theJurisdiction of the courts of any other country: (kontrak yang didasarkan padakonogsemen ini akan diatur menurut hukum Inggris dan tiap sengketa yangtimbul atasnya akan diputuskan di Inggris berdasarkan hukum

Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7(a)(b)(c)(d)(e)dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity wth the Rules of Origin for the ACFTA,The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

The Final Invoice shall be paid on or before 30 (thirty) calendardays after the WORK Acceptance Report orCompletion Certificate issigned. Serta terjemahannya dalam Bahasa Indonesia:...

apply and that each party shall beresponsible for those it causes to be in the vicinity of a WORKLOCATION or participating in the WORK.

SUCHINDEMNITY SHALL APPLY REGARDLESS OF WHETHERCAUSED OR BROUGHT ABOUT BY ANY SECOND PARTYGROUP NEGLIGENCE OR OTHER LEGAL FAULT ...

Lampiran F Agreemenij.Berikut kutipannya:SECOND PARTY Tergugat and FIRST PARTY fTACPertamina PT PAN, each on its own behalf and on behalf of itsGroup, waive and release all rights and claims against the otherPARTY and its Group for, and shall indemnify and hold harmlessthe other PARTY and its Group, for any loss of profit oranticipated profit, loss of revenues, production or drilling delays,interruption or slowdown of operations, loss or loss of use ofcapital and/or resources, reservoir damage, or

THIS PROVISION SHALL APPLYREGARDLESS OF WHETHER THE FOREGOING LOSS ORLIABILITY IS CAUSED OR BROUGHT ABOUT BY ANYNEGLIGENCE OR OTHER LEGAL FAULT, ON THE PART OFA RELEASED OR INDEMNIFIED PARTY.Serta terjemahannya dalam Bahasa Indonesia:PIHAK KEDUA Tergugat dan PIHAK PERTAMA TACPertamina PT PAN, masingmasing bertindak untuk pihaknyadan untuk dan atas nama Kelompoknya, mengenyampingkandan melepaskan seluruh hak dan tuntutan terhadap PIHAK danKelompok lainnya untuk, dan membebaskan dan melepaskanPIHAK

Pacific Sumber Piranti Sejati mengenai penyelesaian sengketa yangselengkapnya dinyatakan sebagai berikut:"All disputes, differences or questions with respect to any matter arising outof or relatrng to this GSA shall be resolved amicably. Any disputes,differences or question that cannot be resolved by amicable settlement hallbe finally settled by the Indonesia National Arbitration Board (BANI) usingthe Rules for arbitration of BANI.

The number of arbitrators shall be one (1)ang the place of arbitration shall be in Jakarta. The language to be used inthe arbitration proceeding shall be in english language".

OF AMERICA (As Amended by 1996Protocol) FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECT TOTAXES ON INCOMEArticle 12 Interest1.Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may betaxed by both Contracting States.The rate of tax imposed by one of the Contracting Stateson interest derived from sources within that ContractingState and beneficially owned by a resident of the otherContracting State shall

not exceed 10 percent of the grossamount of such interest.Notwithstanding paragraphs 1 and 2, , interest arising inone of the two States shall be taxable only in the otherState to the extent that such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authoritiesthereof, or(ii) the Central Bank of the other State; or(iii) 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 a resident of one of the Contracting States, has apermanent establishment or fixed base in the otherContracting State and the indebtedness giving rise to theinterest is effectively connected with such permanentestablishment or fixed base.

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 111.

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.

Notwthstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection wth the sale on credit of any industrial, commercial orscientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Putusan Nomor 990/B/PK/PJK/2013the law of that State, but if the recipient is Me beneficial owner of theinterest the tax so charged shall not exceed 10 per cent of Me grossamount of the interest.Bahwa paragraf (1) mengatur negara tempat kedudukan penerimapenghasilan bunga (negara domisili) dapat mengenakan pajak ataspenghasilan bunga tersebut.

Certificate of Origin (Form E), andsigned by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

be allowed subject tothe domestic laws, regulations and administrative rules of the importing Party provided eachitem must qualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For The Rules Of Origin OfThe AseanChina Free Trade Area pada Rule 3 dinyatakan Within the meaning of Rule 2 (a), thefollowing shall be considered as wholly produced or obtained in a Party:a) Plant and plant products harvested, picked or gathered there;b) Live animals 2

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production hereunderwithin sixty

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(A) coins(ob) Except with respect to CONTRACTOR 's obligation to pay the Income TaxIncluding final tax on profits after tax deduction as set forth at subsection1.2(r) of this Section IV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax, import and exportduties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, of documentaryproof in accordance with the Indonesian fiscal laws that liability for theabove mentioned taxes has been satisfied, except that with repect to anyof such liabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of productionhereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other than direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall beHalaman 24 dari 42 halaman. Putusan Nomor 302/B/PK/PJK/2017applied each Year consistently.

angka5 dan 6, dan Pasal 4 huruf e UU PPN sedangkanmekanisme PPN ditanggung Pemerintah akan diberikanmelalui mekanisme lainnya atau melalui reimburse;Bahwa mekanisme reimburse ini diperkuat oleh adanyaRokan Production Sharing Contract antara PerusahaanPertambangan Minyak dan Gas Bumi Negara (PTPertamina) dan PT Caltex Pacific Indonesia tanggal 15Oktober 1992 pada Section XIII Other Provisions angka 2.Laws and Regulations, yang antara lain mengatur bahwa:2.1 The laws of the Republish of Indonesia shall

Wajib Pajak menguasai Wajib Pajak lainnya atau dua atau lebihWajib Pajak berada di bawah penguasaan yang sama baik langsungmaupun tidak langsung; atauc. terdapat hubungan keluarga baik sedarah maupun semenda dalamgaris keturunan lurus dan atau ke samping satu derajat;Perjanjian Penghindaran Pengenaan Pajak Berganda antaraPemerintah Republik Indonesia dan Pemerintah Singapura.Pasal 5 angka 7An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting

However, such dividends may be taxed in the Contracting State ofwhich the company paying the dividends is a resident, and accordingto the law of that State, but if the recipient is the beneficial owner ofthe dividends the tax so charged shall not exceed:a) 10% of the gross amount of the dividends if the recipient is acompany which owns directly at least 25% of the capital of thecompany paying the dividends;b) 15% of the gross amount of the dividends in all other cases;Halaman 12 dari 34 halaman Putusan

Nomor 689/B/PK/PJK/2017The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations;The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid;4.

Both parties undertake to exercise the obligationsarising under this agreement in good faith and fair dealing;Article 3 : Area and/or ClienteleThis agency agreement shall apply to the following area:Peoples Republic Of China, Hongkong, Macao, Taiwan, Korea,Japan, Vietnam, Laos, Cambodia, Myanmar, Singapore,Malaysia, Thailand, Philippines, Indonesia, India, Srilanka,Pakistan, Australia and New Zealand. Other Countries can beincluded upon agreement of LID;Article 12 : Fees1.

LID shall pay LAP a remuneration by way of commission atthe following rates:Every year, on the turnover made in the Asia Pacific regionwithin one year:o 6%on the first 7.5 million Euro plus;o 5% on the turnover between 7.5 to 10 million Euro (ONLY5% on these additional million Euro, NOT 5% + 6% on theseadditional 2.5 million Euro) plus;o 4% on the turnover between 10 to 12.5 million Euro plus;o 38% on the turnover above 12.5 million Euro;The commission is calculated as a percentage of the netinvoiced

bycarving from a solid piece of wood.(8 Other footwear specially designed to protect against oil, grease, chemicals or cold.9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the po aeconstituent material of the outer sole for purposes of classification shall

In such cases, the w 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 area in contact with the ground, no account being taken of accessories or reinforcementssuch

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

Pemerintah Belanda, menyatakan:Article 41.For the purposes of this Agreement, the term "resident of one of thetwo States" means any person who, under the law of that State, isliable to taxation therein by reason of his domicile, residence, place ofmanagement or any other criterion of a similar nature;For the purposes of this Agreement an individual, who is a member ofa diplomatic or consular mission of one of the two States in the otherState or in a third State and who is a national of the sending State,shall

be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State;Article 111.Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax socharged shall

not exceed 10 per cent of the gross amount of theinterest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including politicalsubdivisions and local authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government ofthe other State, including political subdivisions

Notwithstanding the provision of paragraph 2, interest arising in oneof the other Stares shall be taxable only in the other State if thebeneficial owner of the interest is a resident of the other Stateand if the interest is paid on a loan made for a period of morethan 2 years or is paid in connection with the sale on credit of anyindustrial, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4.2.5.