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 so chargedshall not exceed 10 per cent of the gross amount of the interest.Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall

Notwithstanding 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 with 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.

20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan :Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall

Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.

Putusan Nomor 108 K/Pid/2017 BUKTI SURAT SALES AND PURCHASE CONTRACT OF INDONESIANSTEAM COAL Contract Nomor ESH/ETZ/300913 tertanggal 2 Oktober2013 yang didalamnya terdapat ketentuan hukum yang disepakati,tertuang didalam ketentuan Pasal 14, yaitu :CLAUSE 14APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance with HONGKONG laws.All disputes arising in connection with the present contract shall besettled in an amicable way firstly.

Should the parties reach noagreement, and then the case shall be brought for final settlement underthe rules of Conciliation and Arbitration of the International Chamber ofCommerce at Hongkong by Hongkong International Arbitration Center,HKIAC. The arbitration results will be final and binding to both Seller andBuyer;Yang artinya apabila dapat diterjemahkan kedalam Bahasa Indonesia adalah :Pasal 14 Hukum Yang Berlaku & Arbitrasi14.1 Perjanjian ini tunduk pada ketentuan hukum Hong Kong.

Governing Law : This Agreement shall be governed by the laws of NewSouth Wales, Australia;Terjemahan28. Hukum Yang Mengatur : Perjanjian ini akan diatur oleh UndangUndangNew South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara ini terdapat suatupermasahalah hukum sehingga maksud dan tujuan dibuatnya perjanjian jualHal. 24 dari 29 hal.

Bukti Surat Sales And Purchase Contract Of Indonesian Steam CoalContract Nomor ESH/ETZ/300913 tertanggal 2 Oktober 2013 yangdidalamnya terdapat ketentuan hukum yang disepakati, tertuangdidalam ketentuan Pasal 14, yaitu :CLAUSE 14 APPLICABLE LAW & ARBITRATION14.1 This Contract shall be interpreted in accordance withHONGKONG laws. All disputes arising in connection with thepresent contract shall be settled in an amicable way firstly.Hal. 25 dari 29 hal.

Governing Law : This Agreement shall be governed by the lawsof New South Wales, Australia;Terjemahan :28. Hukum Yang Mengatur : Perjanjian ini akan diatur olehUndangUndang New South Wales, AustraliaArtinya, apabila dalam pelaksanaan jual beli batu bara initerdapat suatu permasalahan hukum sehingga maksud dantujuan dibuatnya perjanjian jual beli batu bara tidak tercapai,maka segala penyelesaiannya HANYA AKAN diselesaikan danHal. 26 dari 29 hal.

waktu di kemudianhari;bahwa berdasarkan penelitian Majelis terhadap pengertian Royalty sebagaimana diaturdalam Pasal 12 P3B Indonesia Australia adalah sebagai berikut :MenurutTerbanding1.2.Royalties arising in one of the Contracting States, being royalties to which a resident ofthe other Contracting State is beneficially entitled, may be taxed in that other State;Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall

not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations;The term royalties in this article means payments, whether periodical or not, andhowever described or computed, to the extent to which they are made as considerationfor:

suatu Negara, adalah sama sekali tidak dapatditerime oleh Pemohon Kasasi oleh karena ketentuanketentuan dalamkonvensi Paris maupun persetujuan TRIPS memang tidak bertentangandengan ketentuan hukum Nasional Republik Indonesia manapun, dalamhal ini, Khususnya UndangUndang Merek.Bahwa sebagaimana dimaksud dalam Pasal 2 ayat (1) PersetujuanTRIPS, negaranegara anagota TRIPS harus tunduk pada ketentuanketentuan dalam Konvensi Paris;Selanjutnya Pasal 1 ayat (1) Persetujuan TRIPS menyatakan bahwa:Members shall

Membersmay, but shall not be obliged to, implement in their law more extensiveprotection than is required by this Agreement, provided that suchprotection dees not contravene the provisions of this Agreement.Members shall be free to determine the appropriate method ofimplementing... aeimplementing the provision of this Agreement within their own legalsystem and practice.Terjemahan:NegareNega'a anggota wajib memberlakukan ketentuanketentuandalam Perjarijian ini (Persetujuan TRIPS).

29 Maret 2008, Bagian 11 :"This contract shall be governed by and construed in accordance withEnglish Law and any dispute arising out of or in connection with this contractshall be referred to arbitration in London.."

Bahwa salah satu klausula dalam Letter of Undertaking tertanggal 17 Juni2008 menyatakan bahwa perjanjian yang dimaksud tunduk pada hukumNegara Inggris, sesuai dengan yang dinyatakan sebagai berikut:"This letter shall be governed and construed in accordance with EnglishLaw';4.

Salah satu klausula Letter of Undertaking (LoU) tertanggal 17 Juni2008 menyatakan bahwa perjanjian yang dimaksud tunduk padahukum Negara Inggris, sesuai dengan yang dinyatakan sebagaiberikut;This letter shall be governed and construed in accordance withEnglish Law. (Vide Bukti T.IV1 dan T.IV2);Yang apabila diterjemahkan ke dalam Bahasa Indonesia memilikimakna sebagai berikut:Surat ini akan diatur dan ditafsirkan sesuai dengan hukum Inggrisc.

secara resmitersumpah dalam bahasa Indonesia, telah dinyatakan bahwaThis contract Shall ...........:6:0000 and any dispute arising outof or in connection with this contract shall be referred toarbitration in London ............++ , yang mempunyai maknabahwa Perjanjian ini ..............

Pasal XI dari SBBC menyatakan sebagaiberikut:This Agreement shall be construed and the relations betweenthe parties determined in accordance with the laws of EnglandHal 55 dari 73 hal. Put. Nomor 1150 K/PDT/20153.7.and any dispute arising out of this agreement shall be referred toarbitration in London.

TE at puch ele ents PFev6S ool bo he the oese,special allecation Proc@edares c@sowcling Plane OperatingCocke will be adenred ac Bay be supecorigte.The charges provided foc in SeCEion 8.01 shall ne apegifiadJRbO Carey See meet sa tle Fentraeck gunl sehna tt= iak aero =a eparatsGash calle and debbie nobkes oby Flent uperator and Reid syFIOOUCOre tf aeerdance with lene AGecuneing Pogues e .Such Charges and tiywenes hei) be Subject!

Putusan Nomor 1432/B/PK/PJK/2017 2,Cash CallsFrom times to tine, ag hececsary, Plant Operator shall cashCall from Producers; and Producers shall pay or cause to bepaid to Blant Operator in os dollars Gheir respectiveShares, separately deternined as Brovided in Secticn 8.01 ofthe Agreement, of Peejected het cash rquirementa For eachof:(a) Plane Operating Costa; and(6) the esets oF Currently Funded Capital Projectsfor @ calendar Benth ef part thereof, as get forth in auchCaeh calls.The cash ealie For

Plane Operating Casts and Currenclyfunded Capital Projects shall be shown Separately acd shalbe fn sordance With Producers" Jscest Cstingt@s of eachSales COREGack's Zercencage as determined under Aretlele 11of the Agreement, TE curing @ year there Shall be aFeviston in the estimate of a Sales Conteact's Percentage,Cr if the Final determination ef such Sales Conmtrace'sParcentage pursuant te Sectlon Ui.o2 of the Agreement shallFeflect a disetepancy fren the estimates during suck yoar.appropriate

t oement .Shall be sox by PlatOperator gives.

of reduced By 8@ amaunt of euchavrege.TS the ertent Feagtieable, Plant Upftater shall place thefunds received porewent be fash calis In interest WES QUART Let 0K Therrien Bh, be cari ewe D1 218= Ota 8+ co9000Tanpga!

The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the otherHalaman 8 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016Contracting State through a permanent establishment situated therein. Ifthe enterprise carries on business as aforesaid, the profits of theenterprise may be taxed in the other State but only so much of them as isdirectly or indirectly attributable to that permanent establishment.2.

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

Insofar as it has been customary in a Contracting State, according to itslaw, to determine the p, of its to be attributed to a permanentestablishment on the basis of an apportionment of the total pi of it of theenterprise to its various parts, nothing in paragraph 2 of this Article shallpreclude that Contracting State from determining the profits to be taxedby such an apportionment as may be customary; the method ofapportionment adopted shall, however, be such that the result shall be inaccordance

No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by '.hat permanent establishment of goods ormerchandise for the enterprise.6. For the purposes of the preceding paragraphs, the profits to be attributedto the permanent establishment shall be determined by the same methodyear by year unless there is good and sufficient reason to the contrary.7.

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.

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.

The rights described above shall not prejudice anyexisting prior rights, nor shall they affect the possibility of Members makingrights available on the basis Of US@; nnne nnn nne nnn nnnne nnnatauPemilik dari merek dagang yang terdaftar mempunyai hak eksklusif untukmencegah pihak ketiga yang tidak memperoleh izinnya untuk menggunakanmerek dagang tersebut untuk usaha yang sejenis atau menggunakanlambang yang mirip untuk barang atau jasa yang sejenis atau mirip denganbarang atau jasa untuk mana suatu

Economic CoOperation Between The Association Of South East AsianNation And The Peoples Republic Of China (Protokol Kedua Untuk Mengubah PersetujuanPerdagangan Barang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama Ekonomi MenyeluruhAntara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China),yaitu pada Annex 3 "Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed to be originating andeligible for preferential concessions if they conform to the origin requirements under any one of thefollowing:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible under Rule 4,Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered

Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secara jelasketentuan Para Penjual untuk pertahankan interest, sebagai berikut:"Buyer shall pay to Seller within sixty days following the end of eachcalendar guarter from the proceeds of sale of crude oil which itreceives in such guarter not less than three and onehalf cents andnot more than four cents in respect of each barrel of crude oilHal 57 dari 92 hal. Put.

Ketentuan KBH Blok B yang sepakati olehPemerintah Indonesia dan Pemohon Peninjauan Kembali menetapkanpembagian antara Pemerintah dan Pemohon Peninjauan Kembalisebagai berikut:KBH Blok B 1978:Article 6.1.5"of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitled totake and received 65.9091% and CONTRACTOR shall be entitled to takeand receive 34.0909%".Article 6.2.3 (a)"for natural gas from the Arun Gas Field produced to supportPERTAMINA's

KBH Blok B 1998:Article 6.1.36667"of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitled totake and received 71.1538% and CONTRACTOR shall be entitled to takeand receive 28.8462%".Article 6.2.3 (a)"for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 51.9231% forPERTAMINA and 48.0769% for CONTRACTOR."

Section 5.2 (s) dari KBHBlok B menyatakan sebagai berikut:Contractor shall:(Ss) pay to the Government of The Republic of Indonesia the Income Taxincluding final tax on profits after tax deduction imposed on it pursuant tothe Indonesian Income Tax Law and its implementing Regulations.CONTRACTOR shall comply with the requirements of the law inparticular with respect to filing of returns, assessment of tax and keepingand showing of books and records".7071Yang terjemahan Bahasa lIndonesianya adalah sebagai

Blok B 1998:Article 6.1.3"of the crude oil remianing after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 71.1538% and CONTRACTOR shallbe entitled to take and receive 28.8462%".Article 6.2.3 (a)Hal 83 dari 92 hal. Put. No. 589/B/PK/PJK/201184"for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 51.9231%for PERTAMINA and 48.0769% for CONTRACTOR."

Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed 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;Menimbangd) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

terhadapnyaditawarkan terlebin dahulu saham apabila pemegangsaham/pemilik hendak menjual sahamnya.Bahwa ketentuan tentang First Right of Refusal tersebutdiatur dalam Pasal 8.1.3 Amendment No. 1 To Contract ofWork Joint Venture Agreement sebagaimana dikutip dibawah ini:Hal 13 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel14Pasal 8.1.3 Amendment No. 1 To Contract of WorkJoint Venture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercisesits right to assign, the Assigning Party shall

January 2002 (vide buktiT2) dan kemudian diubah dengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Hal 15 dari 37 Hal Putusan No. 180/Pdt.G/2011/PN.Jkt.Sel16Pasal 9.7 New Contract of Work Perjanjian JointVenture tertanggal 30 Juni 1994: saavan that all disputes hereunder or concerning any ofthe subject matter hereof shall

be finally settled underthe Rules of Conciliation and Arbitration of theInternational Chamber of Commerce by threearbitrators appointed in accordance with the Rules allof whom shall have internationally recognizedqualifications for such appointment together with asubstantial background of business experience.Judgement on the award of a majority of the arbitratorsmay be entered in any court having jurisdiction.Nomination of the Arbitrators shall be accomplished asprovided under the Rules.

Joint Venture yaitu dalamNovation and Amendment Agreement tertanggal 31 Januari2002 (vide Bukti T2) dalam Pasal 6.4 diatur bahwaketentuan tentang arbitrase di Perjanjian Joint Venture awal(yaitu pasal 9.7 New Contract of Work Perjanjian JointVenture) tetap berlaku terhadap Novation and AmendmentAgreement 31 Januari 2002, sebagaimana dikutip sebagaiberikut :Pasal 6.4 Perjanjian Novasi dan Perubahannyatertanggal 31 January 2002 (vide Bukti T2):Any dispute arising hereunder that directly involvesPT LT shall

membatalkanputusanjudexfactiedanmenyatakan bahwaPengadilan Negeritidak berkuasa menqadili perkara itu.Putusan Mahkamah Agung No. 794K/Sip/1982, tanggal 27 Januari 1983 (Bukti T10), menyatakansebagai berikut:Terlepas dari alasankasasi, putusanPengadilanTinggi/Pengadilan Negeri harus dibatalkan denganalasan Mahkamah Agung sendiri karena Pengadilan Tinggi salah menerapkan hukum.Dalam Policy No. 49/00137/08 tanggal 10 Agustus1978 di bawah bagian tentang Conditions telahdiuraikan bahwa all differences arising out of thisPolicy shall

(vide bagian witnesseth/menerangkanterlebih dahulu);Bahwa jika mencermati bagianwitnesseth/menerangkan terlebih dahulu,harga kontrak sewa tahunan adalah sebesar Us$ 5000, (lima ribu dollaramerika serikat) dan setiap tahun harga kontrak sewa tahunan meningkatsebesar Us$ 1.000, (seribu dollar amerika serikat):Bahwa pada section (pasal) 1 (satu) Contract Of Lease (KontrakSewa/Perjanjian) tersebut Penggugat dan Tergugat telah menyepakatitentang jangka waktu perjanjian yang bunyinya: this lease shall

This Lease shall not bedeemed extended beyond that period of time for any cause or reasonwhatsoever, and unless its term is seasonably renewed as provided for insection 16 hereof (hereinafter reffered to as the "RENEWED YEARLYTERM), the possesion of the LEASED PREMISES by the LESSE, after thetermination of said terms shall be considered illegal.

Incase LESSEE elects to extend the lease, as far as the yearly rental amountis concerned, provision under section 1 shall apply. TERJEMAHANINDONESIAnya adalah: Lima bulan sebelum berakhirnya JANGKAWAKTU TAHUNAN AWAL atau JANGKA WAKTU TAHUNAN YANGDIPERPANJANG berikutnya, PENYEWA harus menyampaikan kepadaYANG MENYEWAKAN, apakah KONTRAK SEWA tersebut akandiperpanjang atau tidak.

This Lease shall not be deemed extendedbeyond that period of time for any cause or reason whatsoever, and unlessits term is seasonably renewed as provided for in section 16 hereof(hereinafter reffered to as the "RENEWED YEARLY TERM), the possesionof the LEASED PREMISES by the LESSE, after the termination of saidterms shall be considered illegal.

TERJEMAHANINDONESIAnyaadalah: PENYEWA memiliki hak prioritas untuk mendapatkan tawaran untukmemperpanjang sewa dari YANG MENYEWAKAN setelah 5 tahun.Bahwa mengenai besar uang sewa pertahun dan kenaikan uang sewa setiap tahun menurut Contract Of Lease (Kontrak Sewa/Perjanjian), diaturpada bagian WITNESSETH, yang bunyinya: the LESSEE shall pay inadvance within the first week of april each year to the LESSOR, for each ofthe first year and the second year of this CONTRACT OF LEASE the yearlyrent amount

On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligible u1Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly

Peraturan Presiden Republik Indonesia Nomor 37 Tahun 2011, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan RuleOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara ridalam Revised Operational Certification Procedures For The Rules Of Origin Of 'AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) .The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan Issuing Authorities shall

of the Certificof Origin (Form E), and signed 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 supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packasnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall

Asian Nations And The Peoples Republic Of China, dalmelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Ori(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of 7AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) IThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan 7Issuing Authorities shall

of the Certific.of Origin (Form E), and signed 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 supportdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packagnumber and kinds of packages, as specified, conform to the products to be exportee) Multiple items declared on the same Certificate of Origin (Form E) shall

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed 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 and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees

Royalties and fees for technical services shall be deemed toarise in a Contracting State when the payer is that State itself, aLand, a political subdivision, a local authority or a resident ofthat State.

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

Where, by reason of a special relationship between the payerand the beneficial owner or between both of them and someother person, the amount of the royalties or fees for technicalservices paid exceeds, for whatever reason, the amount whichwould have been agreed upon by the payer and the beneficialowner in the absence of such relationship, the provisions of thisArticle shall apply only to the lastmentioned amount.

In suchcase, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regardbeing had to the other provisions of this Agreement.7.

4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...

Februari 2013, terdapat keraguan atas tanda tangan pejabat yangmenandatangani Form E dibandingkan dengan Specimen Signatures of OfficialsAuthorized to Issue Certificate of Origin of The Peoples Republic of China andSpecimen Official Seals dari Shenzhen EntryExit Inspection And QuarantineBeureau of The Peoples Republic of China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OFORIGIN OF THE ASEANCHINA FREE TRADE AREA, disebutkan:Rule 2The Certificate of Origin (Form E) shall

The request shall bemade in writing,accompanied with acopy of the Certificate ofOrigin (Form E) andshall specify thereasons and anyadditional informationsuggesting that theparticulars given on thesaid Certificate of Origin(Form E) may beinaccurate, unless theretroactive check isrequested on a randombasis;i.