;Berdasarkan agreement antara Termohon Peninjauan Kembalidengan para distributor diketahui:Point 1.5.1Distributors shall provide PGHPI with distribution services ....;Point 1.6.1Distributor shall designate and employ the employees whoseexclusive responsibility will be to manage the overall businessoperation related to the P & G products, including but notlimited to sales, distribution, merchandising, training andpeople development (dedicated employees).

The dedicatedemployees shall be the employees of distributor and subject todistributor's company regulation;Point 3.1.1As consideration for all services provided by distributorpursuant to this agreement, PGHPI will pay distributor adistribution fee based on Y product category;Point 3.1.2The payment of the distribution fee, pursuant of article 3.1.1shall be made by way of discount set off against PGHPIsinvoice to distributor's for the purchase of the products;Berdasarkan uraian di atas dapat disimpulkan

Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui

the price of the raw material, unless otherwise agreedbetween NMC and Marubeni, shall be mutually agreed upon biannually not later than 60 daysbefore the beginning of relevant half year based upon then prevailing market price of the rawmaterial:bahwa berdasarkan penelitian Majelis terhadap akte perusahaan (bukti P15) diketahuiPemohon Banding dimiliki oleh NOF Corporation, Jepang sebesar 89,6% dan MarubeniCorporation, Jepang sebesar 10,4%;bahwa Pasal 18 ayat (3) Undangundang Nomor 7 Tahun 1983 tentang

diketahui Pemohon Banding memiliki akumulasikerugian di awal tahun 2007 sebesar USD.(3,746,516.00), laba di tahun 2007 sebesarUSD.214,050.00 dan rugi di tahun 2008 sebesar USD.(632,256.00) dengan total akumulasikerugian di tahun 2008 sebesar USD.(4, 164,722.00);bahwa dalam persidangan Pemohon Banding menyatakan pembayaran royalti dilakukan atas54 (lima puluh empat) paten;bahwa berdasarkan penelitian Majelis terhadap License and Technical Assistance Agreement(bukti P18 dan P19) pasal 3.3 diketahui "NMC shall

The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, POC shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, whichterms and conditions shall be as nearly approximate those ofthe original contract as economic, political

However if until 1S' Nopember 2000, BTID still have notresumed e Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties" ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan dapat dibayar dengan persyaratan berikut :1)Para pihak telah menyetuui bahwa konirak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

and physicalcircumstances at such time shall permit ;.

However if until 15* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan DAPAT DIBAYAR dengan persyaratanberikut :1)Para pihak telah menyetujui bahwa kontrak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

,Ph.D. sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944,disebutkan "this convention shall be open for adherence bymembers of the united nations and states with then, and stateswhich remained neutral during the present world conflictkemudian di huruf b disebutkan adherence shall be effected bya notification addressed to the government of the United Statesof America and shall take effect as from the thirtieth day from thereceipt of the notification by the government of the

United Statesof America, which shall notify all the contracting states.

Article 24 (a)) that fuel andlubricating oils on board an aircraft of a Contracting State onarrival in the territory of another Contracting State and retainedon board on leaving the territory of that State shall be exemptfrom customs duty, inspection fees or similar national or localduties and charges.

Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakardan pelumas yang digunakan dalam pesawat dari negaraanggota yang melintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On TaxationOf Internasional Air Transport disebutkan With respect to thetaxation of income of internasional air transport enterprises andtaxation of aircraft and other moveable property, eachContracting State shall, to the fullest possible extent, grantreciprocally, kemudian

di angka 3 disebutkan With respect totaxes on the sale and use of internasional air transport: eachContracting State shall reduce to the fullest practicable extentand make plans to eliminate as soon as Its economic conditionspermit all forms of taxation on the sale or use of internasionaltransport by air, including taxes on gross receipts of operatorsand taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwaThe Chicago Convention on Internasional

dan juga tidakmenjelaskan bahwa Legalisasi fotokopi Surat Keterangan Domisili dilampirkandi dalam Surat Pemberitahuan Masa Pajak Penghasilan Pasal 26;Bahwa transaksi yang terkait Pajak Penghasilan Pasal 26 seharusnyadiperhatikan apakah ada Tax Treaty yang mengaturnya, sebelum menentukanapakah perlu dilakukan koreksi tarif, maka ditentukan dulu hak pemajakannyabagi masingmasing Negara;Tax Treaty Indonesia Singapore, Pasal 7 ayat (1) menyatakan:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1536/B/PK/PJK/2016 through a permanent establishment situated therein, If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to that permanentestablishment,Tax Treaty Indonesia UK, Pasal 7 ayat (1):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

them as is directly or indirectly attributable to thepermanent establishment,Tax Treaty Indonesia UK, Pasal 12 ayat (13):(1) Royalties arising in a Contracting State which are derived by a resident ofthe other Contracting State may be taxed in that other State;(2) However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficialowner of such royalties is a resident of the other Contracting State the tax socharged shall

Putusan Nomor 1536/B/PK/PJK/2016(1) Royalties derived from sources within one of the Contracting States by aresident of the other Contracting State may be taxed by both ContractingStates;(2) The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall not exceed 15 percent of the gross amountof royalties described in paragraph 3 (a) and 10 percent of the gross amountof royalties

The rate of tax imposed by a Contracting State on royaltiesderived from sources within that Contracting State andbeneficially owned by a resident of the other ContractingState shall not exceed 10 percent of the gross amount ofroyalties described in paragraph 3;Keputusan Direktur Jenderal Pajak Nomor KEP506/PJ./2001tentang Perubahan Atas Keputusan Direktur Jenderal PajakNomor KEP108/PJ.1/1996 tentang Bentuk FormulirPemotongan/Pemungutan Pajak Penghasilan SebagaimanaTelah Diubah Dengan KEP 02/PJ.1/

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofHalaman 11 dari 45 halaman.

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged toHalaman 14 dari 45 halaman.

Putusan Nomor 1587/B/PK/PJK/2016pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60) days afterreceipt of invoice therefore...

Overhead Allocation;General 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 beapplied each Year consistenly. The method selected must beapproved by PERTAMINA, and such approval can be reviewedperiodically by PERTAMINA and the CONTRACTOR.Halaman 27 dari 45 halaman.

apply to this 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;Halaman 37 dari 45 halaman.

Dealing Mandate tersebut;Bahwa berdasarkan Pasal 9 Banking FacilityAgreement, Banking Facility Agreement berlakusampai dengan 30 Desember 2008, yaitu berdasarkanperpanjangan secara otomatis 6 bulan setelahselesainya Jangka Waktu Ketersediaan (AvailabilityPeriod) yaitu 30 Juni 2008;Pasal 9 Banking Facility Amendment Agreement tertanggal 19 Oktober 2007menyatakan:9, Miscellaneous:Upon the expiration of Availability Period, unless otherwise amended by the Bank,this Banking Facility Amendment Agreement shall

Treasurry Facilities:The CoBorrower agrees that the conditions included or referred to in relevantconfirmations issued by the Bank shall apply to all foreign exchange transaction,currency options, forward rate agreement and interest rate, currency and otherswap and derivatives contacts (the Treasury Facilities) between the CoBorrower and the Bank, as the case may be...

Event of Default:The Facilities or any part there of for the time being outstanding and unpaidtogether with interest hereon and all other money shall immediately become dueand payable and the security in favor of the Bank shall become immediatelyenforceable and exerciseable by the Bank without further demand or notice in anyof the following events (an Event of Default ):(a) if he CoBorrower or any guarantor fails to pay the Bank (i) on demand anymoney on the Facilities or (ii) on due dates any amounts

The Guarantor shall shall forthwith on written demand by the Bank:(a) Pay and discharge as principal debtor and not merely as surety all money,obligations and liabilities, whether actual or contingent, now or at any timehereafter due, owing or incurred by the Customer to the Bank under the CreditAgreement and any security document of other document contemplatedthereby, whether singly or jointly and whether as principal or as surety,including, without limitation, all principal moneys, interes (all

The Guarantor shall forthwith or written or writtern demand by the Bank:aPay and discharge as principal debtor and not merely assurety all moneys, obligations and liabilities, whetheractual or contingent, now or at any time hereafter due,owing or incurred by the Customer to the Bank under theCredit Agreement and any security document or otherdocument contemplated thereby, whether singly or jointlyand whether as principal or as surety, including, withoutlimitation, all principal moneys, interest at

jo.pasal 3iayat(2)PeraturanPemerintah Nomor9Tahuni975jo.pasal1 43KompilasiHukumlslam;Menimbangbahwa Tergugat tidak datang menghadap dan tidakmenyuruhoranglainuntuk datangmenghadapdipersidangansebagaiwakil/kuasanyayangsahmeskipun telahdipanggilsecararesmidanpatutdan tidakternyatabahwatidakhadirnyatersebutdisebabkanolehsesuatualasanyangsah,makaberdasarkanPasall49ayat(1)R.Bg.danpetunjukdarihadist RasulullahSAWdanjuga dalam kitabAlAnwar juz Il halaman 149yang sekaligusdiambilsebagaipendapatMajelis:(piled Shall

The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.

Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds

, nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,Halaman 11 dari 45 halaman.

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged topay directly, PERTAMINA shall reimburse it only out of itsHalaman 14 dari 45 halaman.

Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approvedby PERTAMINA, and such approval can be reviewedperiodicallyby PERTAMINA and the CONTRACTOR.

Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform

In the event that no settlement is reached, it shall be settled bythe Arbitration to be held in accordance with the rules and regulations ofthe International Chamber of Commerce. *(lihat Bukti Tl & TIl 1)Ketentuan mana dapat kami terjemahkan sebagai berikut:Kecuali ditentukan lain, dalam hal perselisihan atau perbedaanpendapat di antara para pihak timbul atas Perjanjian ini, para pihak akanberupaya untuk mencapai penyelesaian yang berasalan ataspermasalahan tersebut secepatnya.

This letter shall be governed by and construed in accordancewith the law of Indonesia.b. You and we agree that any dispute arising out of or in connectionwith this letter, including any question regarding its existence,validity or termination, shall be referred to and finally resolved byarbitration under the Rules of the ICC International Court ofArbitration, which Rules deemed to be incorporated by referenceinto this clause.

The number of arbitrators shall be one or three.The seat, or legal place, of arbitration shall be Singapore.

This letter shall be governed by and construed in accordancewith the law of Indonesia.b. You and we agree that any dispute arising out of or inconnection with this letter, including any question regarding itsexistence, validity or termination, shall be referred to and finallyresolved by arbitration under the Rules of the ICCInternational Court of Arbitration, which Rules deemed to beincorporated by reference into this clause.

The number ofHalaman 69 dari 81 halaman putusan perkara Nomor : 496/PDT/2018/PT.DKIarbitrators shall be one or three. The seat, or legal place, ofarbitration shall be Singapore. The language to be used inthe arbital proceedings shall be English.Oleh karenanya cukup alasan Majelis Hakim memeriksa perkara ini untukmenyatakan bahwa gugatan PENGGUGAT harus dinyatakanditolak/ tidakdapat diterima karena gugatan salah kewenangan mengadili.B.

Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any chargesagainst him.3. Anyone arrested or detained on a criminal charge shall be broughtpromptly before a judge or other officer authorized by law to exerciseJudicial power and shall be entitled to trial within a reasonable time or torelease.

It shall not be the general rule that persons awaiting trial shall bedetained in custody, but release may be subject to guarantees to appearfor trial, at any other stage of the judicial proceedings, and, shouldoccasion arise, for execution of the judgement.4.

Anyone who is deprived of his liberty by arrest or detention shall beentitled to take proceedings before a court, in order that that court maydecide without delay on the lawfulness of his detention and order hisrelease if the detention is not lawful.5. Anyone who has been the victim of unlawful arrest or detention shall havean enforceable right to compensation..

No one shall besubjected to arbitrary arrest or detention. No one shall be deprived of hisliberty except on such grounds and in accordance with such procedure asare established by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of thereasons for his arrest and shall be promptly informed of any charges againsthim. Untuk mendapatkan salinan resmi, hubungi K it dan iat Jenderal Konstitusi RepublikJl.

Merdeka Barat No.6, Jakarta 10110, Telp. (021) 23529000, Fax (021) 3520177, Email: sekretariat@mahkamahkonstitusi.go.id 121(3) Anyone arrested or detained on a criminal charge shall be brought promptlybefore a judge or other officer authorized by law to exercise judicial powerand shall be entitled to trial within a reasonable time or to release.

yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall

In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

Nomor 220 B/Pdt.SusArbt/2016penyelesaian pekerjaan konstruksi oleh Turut Termohon kepada TurutTermohon II sebagaimana ketentuannya diuraikan di bawah ini:Article 33 Practical Completion:33.133.233.333.433.533.6Handover to Company:The method for progressing towards and managing practicalcompletion shall be in accordance with the provisions of Exhibit B,entitle Scope Of Work and, in particular, Article 16 thereof.

Thefollowing Articles 33.2 to 33.6 address and detail the formal processto be undertaken to certify practical completion;Notice:Before practical completion, Contractor shall give the companyrepresentative at least seven (7) days written notice of the date onwhich Contractor estimates that the work will reach practicalcompletion;Join Inspection:No earlier than the date nominated by Contractor in its notice givenunder article 33.2 above, company representative and Contractorrepresentative shall jointly

Company representative will then issue awritten notice to Contractor stating either that;a) Items requiring attention have not been completed, in which casethe provisions of article 33.5 above shall again apply; orb) The work has reached practical completion;Terjemahan Resmi dari Kontrak Konstruksi:Halaman 28 dari 136 hal. Put.

be conclusive evidence for us in relation to any payment to bemade pursuant to this bond and we shall have neither right nor theobligation to challenge the accuracy or sufficiency of such statement, ;Majelis menyimpulkan bahwa Termohon (ASPAN) telah melepaskan hakdan kewajibannya untuk mempertanyakan atau menuntut bukti ataskebenaran dan kecukupan dari pernyataan Pemohon bahwa Kontraktortelah melakukan tindak wanprestasi.

Performance Bond shall be handle as a separate issue from thisagreement on the Final Contract Settlement.;Terjemahan bebasnya adalah:1. PT Lekom Maras ("Lekom Maras") dan Salamander Energy (NorthSumatra) LTD ("SENSL") sepakat dan menandatanganiPenyelesaian Akhir Kontrak;2. SENSL akan membayar Lekom Maras selambatlambatnya 30 (tigapuluh) hari setelah SENSL menerima tagihan dari Lekom Maras;3.

Negara Asing (Singapura danAustralia), maka perlu diperhatikan juga Jax Treaty yang berlaku antaraIndonesia dengan Singapura dan Australia, yang mengatur hak pemajakan darimasingmasing negara tersebut;Bahwa berdasarkan Tax Treaty IndonesiaSingapura menyatakan sebagaiberikut:Article 14 (Dependent Personal Services):(1) Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting Statein respect of an employment shall

If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration

is paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar

Gaji/imbalan itu tidak menjadi beban bentuk usaha tetap yang dimilikioleh pemberi kerja di Indonesia;Bahwa berdasarkan Tax Treaty IndonesiaAustralia dinyatakan sebagai berikut:Article 15 (Dependent Personal Services):(1)Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages andother similar remuneration derived by an individual who is a resident of oneof the Contracting States in respect of an employment shall be taxable onlyin that State unless the employment is exercised in the

If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of

Bandingmenyatakan halhal sebagai berikut :bahwa Pemohon Banding tidak setuju atas koreksi positif Pajak Masukanterkait Legal Fee sebesar Rp. 14.890.584,00.bahwa atas ketidak setujuan tersebut dapat dijelaskan dan dibuktikan denganbuktibukti yang disampaikan oleh Pemohon Banding dengan rincian sebagaiberikut:e bahwa berdasarkan perjanjian antara Pemohon dengan MMC atasOffshore Operation and Technical Assistance Agreement tertanggal 11Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall

When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC .... 2.2.g legal matters, such as contract drafting and review, advice andassistance with defending and prosecuting and settling andcompromising any litigation or claims of liability. bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikandukungan pemberian jasa bantuan operasional dan teknis, khususnya yangberkaitan dengan jasa bantuan hukum/legal kepada Pemohon Banding.Untuk itu, MMC menggunakan konsultan

Putusan Nomor 27/B/PK/PJK/2013Paragraph 365: "Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a condition of thesale for export to the country of importation of the imported goods";Terjemahan: Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkanpada harga yang sebenarnya dibayar atau terutang atas

Oleh karena itu, royalty tidak perluditambahkan pada harga yang sebenarnya dibayar atau seharusnya dibayarsebagaimana yang dimaksud pada Article 8.1 (c)";Commentary on the GAIT Customs Valuation Code, Paragraph 365:"Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for .the imported goods if such payments are not a condition of the sale for exportto the country of importation of the imported goods";Terjemahan

However, the charges for the right to reproduce the importedgoods in the country of importation shall not be added to the price actually paidor payable for the imported goods in determiningthe customs value;2.

Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for theimported goods if such payments are not a condition of the sale for export to thecountry of importation of the imported goods;Adapun terjemahannya adalah sebagai berikut:Pasal 8 Customs Valuation Code:1.

Putusan Nomor 27/B/PK/PJK/2013for export to Canada and the price paid or payable for thegoods can be determined ...(4) The transaction value of goods shall be determined byascertaining the price paid or payable for the goods when thegoods are sold for export to Canada and adjusting the pricepaid and payable in accordance with subsection (5);(5) The price paid or payable in the sale of goods for export toCanada shall be adjusted;(a) by adding thereto amount, to the extent that each suchamount is not

The tribunal order that interest on the Respondents to pay to the Claimants asspecified in paragraph 3 (C) above, shall run from the Tribunals order dated 6October 2009 at rate of 5,33% per annum pursuant to Section 20 of theInternational Arbitration Act (Cap 143A).Terjemahan Resmi Dalam Bahasa Indonesia:a. Memutuskan dalam persidangan pada tanggal 17 September 2009 bahwa kami harusmengkaji biaya dan tidak menunda putusan kami sebagaimana yang diminta PARATERMOHON PT. Ayunda Prima Mitra, PT.

RI and R2 shall jointly and severally indemnity Ci and 02 for the benefit of 06, 07and C8 in respect of any further losses which may be suffered by 06, 07 and O08 byreason of the breach of RI and R2 of clause 17.6 of the SSA, including such liabilityas the Respondents may establish against 06, 07 or O8 in the Indonesian proceedingsor any replacement proceedings in so far as they relate to the joint ventureagreement.3.

RI shall not by itself or through any company or person commence or pursue furtheror other proceedings in Indonesia or elsewhere against the Claimants in relation toor in connection with the existence or otherwise of a binding joint venture agreementfor Direct Vision or any financial relief related thereto.4.

R2 shall forthwith cease to fund the Indonesia proceedings whether directly orindirectly and shall require RI forthwith to discontinue the Indonesia proceedingsTerjemahan Resmi dalam Bahasa Indonesia:PEMBAYARAN GANTI RUGI BERDASARKAN BAGIAN KETIGA DARIKESIMPULAN KAMI, MAJELIS ARBITER MEMUTUS DAN MENETAPKANBAHWA PEMBAYARAN GANTI RUGI HARUS DIBUAT DAN DIBAYARKANSEBAGAI BERIKUT:1.4nNnNKepada C6 (Pemohon VI) RMIO3.333.546 oleh R1 (PT. Ayunda Prima Mitra), R2(PT. First Media, Tbk), dan R3 (PT.

take place atthe Singapore international Arbitration Centre and the award of arbitrators shall befinal and binding upon the Parties ;Terjemahan resminya.Prosedur Penyelesaian Perkara.

pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall

The third party Invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud

countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall

importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall