., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as vell as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

No. 369/B/PK/PJK/2009(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila : Makanan olahan

The same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting Slate;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, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions

Hal tersebutdapat Penggugat kutip dari laporan Average Adjuster pada halaman 6 yangberbunyi sebagai berikut (bukti P6 );"Accordingly, as the vessel has been oemeged by fire, which includes damagesustained as result of the fire flghting operation, a claim arises in the term ofClause 6.1 of the Institute Time Clause (Hulls) Total Loss, General Average etc.1/10/83 which cover ": .. total loss (actual or constructive) of the subject matterinsured caused .. .fire.. .."

Justice Bayley, whoobserved that:".there is no authority which says that the underwriter are not liable for a loss,the proximate cause of which is one of enumerated risk, but the remote causeof which may be traced to the misconduct of the master and mariners ...."

This is now theMAR 91 form which provides for the exclusive jurisdiction of the EnglishCourts;Yang terjemahan bebasnya berbunyi sebagai berikut:The Institute Clauses tersebut tunduk pada hukum Inggris dan prakteknya.Mereka dinyatakan untuk digunakan dalam peraturan kebijakan laut yangbaru, yang saat ini adalah MAR 91, yang terdapat dalam yurisdiksieksklusif atas pengadilan Inggris;13.

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which

The heading excludesfibre which has been further processed (carded, dyed, etc) andfinished articles of asbestos (heading 68.12):(Pos berlaku untuk asbes mentah dalam bentuk batuan, untuk seratmentah, dipukuli atau dicuci, baik dinilai panjangnya atau tidak, untukasbes dalam serpin atau bubuk dan juga untuk limbah asbes.

Insuch a case the provisions of Article 8 (Business Profits) orArticle 15 (Independent Personal Services) shall apply;Where any amount designated as interest paid to any relatedperson exceeds an amount which would have been paid to anunrelated person, the provisions of this Article shall apply only toso much of the interest as would have been paid to an unrelatedperson.

In such a case the excess payment may be taxed byeach Contracting State according to its own law, including theprovisions of this Convention where applicable;The term "interest" as used in this Convention means incomefrom bonds, debentures, Government securities, notes, or otherevidences of indebtedness, whether or not secured by amortgage or other securities and whether or not carrying a rightto participate in profits, and debtclaims of every kind, as well asall other income which, under the taxation

Putusan Nomor 1376/B/PK/PJK/2016State in which the income has its source, is assimilated toincome from money lent;2.5.

Notaris di Jakarta tanggal 13 Oktober 1995 yangditandatangani oleh Termohon pailit 1 untuk keuntungan Pemohon pailit (vide Bukti P2),yang didalam halaman pertamanya secara tegastegas dan tidak dapat disangkal lagimenyatakan:"In consideration of your issuing the Guarantee, we hereby unconditionally andirrevocably undertake to indemnify and reimburse you for whatever amounts you maybe called upon to pay to the Banks under the Guarantee together with any fees,commissions, charges or other expenses which

ongkosongkos dan pengeluaranpengeluaran (termasuk biayabiaya pengacara yang wajar) yang dikeluarkan oleh Pemohonpailit dalam hubungan dengan pelaksanaan atau upaya untuk melaksanakan Contract forUndertaking Guarantee (Indemnity), sebagaimana secara tegastegas dan tidak dapatdisangkal lagi dinyatakan dalam kata selanjutnya Pasal 2 tersebut diatas yaitu sebagaiberikut:"The Guarantor hereby further undertake to indemnify and hold Marubeni harmlessfrom and against any loss, cost, damage, claim or expense which

to Marubeni and it is successorsas a principal debtor and not merely as a surety the prompt payment to Marubeni upon itsdemand, all amounts payable to Marubeni by Polystar under the Indemnity, when the samebecome due (whether at stated maturity, by acceleration or otherwise), together whit allattorney's fees. cost and expenses of collection incurred by Marubeni.The Guarantor hereby further undertake to indemnify and hold Marubeni harmless from andagainst any loss, cost, damage, claim or expense which

Penelitian mendalam atas Permasalahan dan Bukti yang DiajukanBahwa PEMOHON mengajukan pemberitahuan barang dengan Skema TarifPreferensial ATIGA dengan Certificate of Origin (Form D) yang diterbitkanoleh otoritas Malaysia sedangkan Invoice dan Bill of Lading diterbitkan olehNegara Ketiga yaitu Singapura.Dalam ASEAN Trade in Goods Agreement Article 32 disebutkan:Preferential tariff treatment shall be applied to goods satisfying the requirements of thisChapter and which are consigned directly between

Preferential tariff treatment shall be applied to goods satisfying therequirements of thirs Chapter and which are consigned directly betweenthe territories of the exporting Member State and the importing MemberState.4.

Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.

Berdasarkan penjelasan Shimano Malaysia dalam Lampiran 3: Flow of Process Startfrom the Goods Ready at Shimano Malaysia until the Goods Ready Ship to Surabaya,Indonesia at Singapore Port:e Port (Tanjong Pelepas) near to Shimano Malaysia the vessel is limited,e Sinagpore Port is international free port which having very active vessel schedule toworldwide including to Indonesia.e.

:Voyage Repairs and MaintenanceWhere repairs to hull, machinery or equipment, which affect or may affectClassification, are to be carried out by a riding crew during a voyage, they are tobe planned well in advance.A complete repair procedure including the extent of proposed repair and theneed for Surveyor's attendance during the voyage is to be submitted to andagreed upon by BKI reasonably in advance.Failure to notify BKI, in advance of the repairs, may result in suspension of thevessel's class.The

above is not intended to include maintenance and overhaul to hull,machinery and equipment in accordance with the recommended manufacturer'sprocedures and established marine practice and which does not require theBKIs approval, however, any repair as a result of such maintenance andoverhauls which affects or may affect classification is to be noted in the ship'slog and submitted to the attending Surveyor for use in determining furthersurvey requirements;(Terjemahan bebas:Perbaikan dan Perawatan Selama

KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01 Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu.Alas kakidilengkapi logampelindung jari 6401.10.00.00 Alas kaki lainnya: 6401.92.00.00 Menutupi matakaki tetapi tidakmenutupi lutut 6401.99.00.00 Lainlain Waterproof footwear with outer solesand uppers of rubber or of plastics, tluppers of which

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

No. 335/B/PK/PJK/2009(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila : Makanan olahan

Bahwa dalam Pasal 7 ayat 3 Perjanjian Penghindaran Pajak Berganda antara Indonesia Belanda, biaya biaya aktual yang dikeluarkan untuk kepentingan Bentuk UsahaTetap di Indonesia dapat dikurangkan dalam menentukan laba suatu Bentuk UsahaTetap; Bahwa di dalam Pasal 7 ayat 3 Perjanjian Penghindaran Pajak Berganda antaraIndonesia Belanda disebutkan bahwa :"In the determination the profits of a permanent establishment, there shall beallowed as deductions expenses which are incurred for the purposes of

No. 75/B/PK/Pjk/2007 "Bahwa dari penelitian berkas dan keterangan dari kedua belah pihak yangbersengketa, diketahui Pemohon Banding adalah BUT dari perusahaan AmerikaSerikat, oleh karenanya Majelis berkesimpulan Pemohon Banding berhak untukdiberlakukan ketentuan P3B antara Indonesia dan Amerika Serikat; Bahwa Article 8 (3) P3B Indonesia and Amerika Serikat menyatakan: "In thedetermination of the business profits of a permanent establishment, there shall beallowed as deduction expenses which are reasonably

connected with such profits,including executive and general administrative expenses, whether incurred in theContracting State in which the permanent establishment is situated or elsewhere.However, no such deduction shall be allowed in respect of amounts, if any, paid(otherwise than towards reimbursement of actual expenses) by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents

tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu. 6401.10.00.00Alas kakidilengkapi logampelindung jari Alas kaki lainnya: 6401.92.00.00Menutupi matakaki tetapi tidakWaterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which

PemohonBanding karena berdasarkan penelitian terhadap Form E E133106108720021tanggal 29 Januari 2013 kedapatan Origin Criteria WO tidak memenuhikaidah sebagaimana disebutkan dalam Rule 3 of The RoO for The ACFTA.bahwa berdasarkan Annex 3 Rules of OriginRule 2, Origin Criteria disebutkan:For The purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if Theyconform to The origin requirements under any one of The following:a) Products which

Preferential tariff treatment shall be applied to goods satisfying the requirements of thisChapter and which are consigned directly between the territories of the exporting MemberState and the importing Member State.2.

Preferential tariff treatment shall be applied to goods satisfying therequirements of thirs Chapter and which are consigned directly betweenthe territories of the exporting Member State and the importing MemberState.4.

Preferential tariff treatment shall be applied to goods satisfying the requirements ofthirs Chapter and which are consigned directly between the territories of theexporting Member State and the importing Member State.2.

Berdasarkan penjelasan Shimano Malaysia dalam Lampiran 3: Flow of Process Startfrom the Goods Ready at Shimano Malaysia until the Goods Ready Ship to Surabaya,Indonesia at Singapore Port:e Port (Tanjong Pelepas) near to Shimano Malaysia the vessel is limited,e Singapore Port is international free port which having very active vessel schedule toworldwide including to Indonesia.Dengan demikian terbukti bahwa transit melalui Singapura sematamata untuk keperluantransportasi.KesimpulanDengan demikian

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which

IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atasdari karet atau dari plastik, bagian atasnya tidakdipasang pada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atauproses semacam itu.6401.10.00.00 Alas kaki dilengkapilogam pelindung jari Alas kaki lainnya: 6401.92.00.00 Menutupi mata kakitetapi tidak menutupilutut6401.99.00.00 Lainlain Waterproof footwear with outer soles and uppers ofrubber or of plastics, the uppers of which

In any event sales, commitments with Affiliates shall be mad2 only at pricesbased on or equivalent to arms length sales and inaccordance with Such terms and conditions at which suchagrement would be made if the parties. had not beenAftiliates, with due allowance for normal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan "arm's length sales"dan sesuai dengan persyaratanpersyaratandan kondisikondisi

Paragraph 1.6 dan 1.7 OECD TPGuidelinesParagraph 1.6 OECD TP Guidelines;Where conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Halaman 65 dari 111

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 beenAttiliates, with due allowance for normal seiling Pasal 11 butir 2 Kontrak Karya:The Company shali 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 market conditions 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 nondiscriminatory as to the Company,toa prohibit the sale or export of Minerals or Productsif such sale or export would be contrary to theinternational obligations of the Government or toKontrak Karya tidak mengatur masalah materialitas dan sesuai

by the Parties, the priceef such Products shall be determined on the basis of aJtormula price which is: generally employed in the sale otcomparable products among unrelated parties. f.

Dollars ($236,000,000), which will be provided inincrements. Subsequent increments will be subject to the availability offunds to USAID for this purpose and the mutual agreement of theParties, at the time of each subsequent increment, to proceed;Section 4 of Annex 2;Assistance under the SOAG is free from any taxes in Indonesia.

Putusan Nomor 2044/B/PK/PJK/201 7Bahwa berdasarkan USAID Grant Agreement Nomor497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008,or such other date as the two Parties may agree to in writing, is the date by which the two Parties estimatethat all the activities necessary to achieve theObjective and Results will be completed;"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement

disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights";Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

disposition forconsideration are contingent on the productivity, use, or disposition of suchproperty or rights",Bahwa selanjutnya Pasal 13 ayat 3 b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right to use,industrial, commercial or scientific equipment, but not including ships,aircraft or containers the income from which

Putusan Nomor 112/B/PK/PJK/2014amount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa pada tanggal 11 April 2006, Pemohon Banding melakukanperjanjian lisensi dengan Complex Systems, Inc. dengan perincian sebagaiberikut: iow Activity Pay Activity upon which fee payment is to be made ancomments1 Addendum signing 99,602.50 Addendum signing2 Delivery & intalation 139,443.50 Performing the SMART fest on the AS/400 versionTrade