Economic CoOperation Between TheAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtokolKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:bahwa pada Rule 2 disebutkan sebagai berikut:Rule 2The Certificate of Origin (Form E) shall

be issued by the issuing authorities of theexporting party;bahwa pada Rule 3 disebutkan bahwa setiap negara anggota menginformasikan specimentanda tangan dan stempel resmi yang digunakan dalam menerbitkan Certificate of Origin(Form E), sebagaimana kutipan berikut:Rule 3A party shall inform all the other parties of the names and addresses of its respectiveissuing authorities and shall provide specimen signatures and specimen of official seals,and correction stamps if any, used by its issuing authorities

;The above information and specimens shall be provided to all the other parties to theagreement and copy furnished to the Asean Secretariat.

A party shall promptly inform allthe other parties of any charge in names, addresses, of official seals in the same manner;bahwa pada Rule 18 butir a, disebutkan bahwa apabila terdapat keraguan yang beralasan(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retroactivecheck dan menunda pemberlakuan preferential tarif sampai diterimanya hasil konfirmasisebagaimana kutipan berikut:Rule 18The customs authority of the importing party may request a retroactive check at randomand

be specified5 z :tparately for each sates Canteack and aubjecs ey SeparateIec=cCash Calls and debit . notes by Plant Operater and Paid hyProducers in acesrdance with che Acounting Proceduce.Such charges and payments shall be subject!

Capital Projects shall be show, S@parately and shall in aordance with Producers" latest egtinates of seachSales Contract's Percentage as determined under Artlele 11of the Agreement, Tf curing @ yeae there Shall be aFevision in the estimate of a Sales Gontract's Percentage,or if the Final determination of such Sales Contrace'sPercentage pursuant to Section 1l.o2 of Ehe Agrecment shallFeflect & diserepancy from the estimates during such year,tPPropfiate adjustments wilt be made in the amcunts ef cashfalled

Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended &Restatted, 1988):Halaman 33 dari 50 halaman Putusan Nomor 1033 B/PK/PJK/2016 , 5The due date for @ach cash eall Shall be Set by Bliv aneGives Producers. bl, af least:WO Weeks! advance notice of guch due dateOperator, provided Plane Operatora.Each cash ea11 shall set ferth infollowing:reasonable detail theCl) current Sash status fall ma recel wed PUrSuanE to1 I Funds ?

be reduced by th# amount of suchSEC@ES.Es To the extent practicable, Plant Operater shall place thefunds received pursuant fo cash calls in interest=earningaccounts; all interest earned thereon Shall be credited tePlant Cperating Cests aad motice of such amounts Bhail sedelivered ta the Producers, Gambar VI.

shall agree with the Ligue.faction Company on appropriate procedures for the payment of fundslbpayalie to the Liquefaction Company yurswunt to Section G1, anilpbinll advise (lio Trustee of such parneedures which shall include w r+quircwient that the Liquefaction Company furwish (he Trustee wilh wnpcknowlednwnl thut cach payment iy the Triste hereunder fullypatislicg tho linbilities of erlamia vr the Contractors, ay lho casemay be, wilh respect to the, invoies to which Un: payment reluloa, Gambar

Any award rendered by the arbitration tribunal shall be finaland binding upon each party. The arbitration hearing shall take place inSingapore."

Any award rendered by the arbitral tribunal shall be final andbinding upon each party. The arbitration hearing shall take place inSingapore."

the lawsuit in the Seoul Central DistrctCourt of the Republic of Korea which shall be the court having the Ist trialjurisdiction.Terjemahan :Sebagai suatu aturan, sengketa yang timbul dari Perjanjian diantara parapihak akan diselesaikan dengan musyawarah.

Pasalpasal tersebut dapatdilihat berikut ini :Article 4 (2) Preliminary agreement (egal Effect) Hal 25 dari 35 Hal Putusan No. 172/Pdt.G/2013/PN.Jkt.SelThis Agreement shall be gover ned by the laws of the Republic of Korea and anydisputes arising out of this Agreement shall be settled in the Seoul DistrictCourts;Terjemahan :Pasal 4 (2) Perjanjian Pendahuluan (Akibat Hukum)Perjanjian ini diatur oleh hukum Republik Korea dan setiap sengketa yang timbuldari Perjanjian ini akan diselesaikan melalui PengadilanPengadilan

NegeriSeoul ;Article 18 Joint Venture Agreement (Groverning Law and Language)The Agreement shall be prescribed and construed pursuant to the Law of theRepublic of Korea.

The Agreement shall be prepared in the two formatsincluding the English version and the Korean version. In case of theinconsistency between two signed versions, the Korean version shall have thepriority over English version;Pasal 18 Perjanjian Usaha Patungan (Hukum Yang Berlaku dan Bahasa)Perjanjian diatur dan ditafsirkan menurut hukum Negara Republik Korea.Perjanjian akan disiapkan dalam dua format termasuk versi Bahasa Inggris danversi Bahasa Korea.

Dalam hal ada kedtidaksesuaian antara kedua versi yangditandatangani, versi Bahasa Korea mempunyai prioritas atas versi BahasaInggris ;Article 19 Joint Venture Agreement (Dispute Resolution)As a rule, the dispute arising from the Agreement between the parties shall beresolved through the mutual discussion.

dengan dokumen Commission Agency Agreement antaraShiraishi grup dengan Termohon Peninjauan Kembali (semulaPemohon Banding), diketahui halhal sebagai berikut :Company desires to export certain goods to the territory stipulatedherein and appoint agent as its commission agent under the terms andcondition stipulated herein.Agent is willing to act as a commission agent for companys sales of thesaid products under the said terms and conditions.Article 3 TerritoryThe territory covered under this agreement shall

Putusan Nomor 692/B/PK/PJK/2013Article 5 Sales Promotioni.i.iil.iv.Agent shall exert its best efforts to promote sale of products on itsow account throughout Territory.Before engaging in any or particular advertising for company, suchas press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval in witing.Agent shall give company all reasonable assistance in advertisingcampaigns to be run by company itself in Territory.Company shall provide agent fee

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract forms usedby company etc.Article 6 Information and Reporta. Agent shall inform Company of the followng matters:1. Market trends and competitive situation wth respect to sale ofProduct Territory;2. Any complaints on Products;3. Any thirdparty infringement of Companys industrial propertyright.b. Agent shall submit to Company the followng reports:1.

Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its ow name or in that of third parties, manufacture, sell orpromote sales of any products competing wth or similiar to products,nor represent third parties who manufacture or sell such competitive orsimiliar products.Article 8 CommissionAs consideration for agents services rendered to company under thisagreement

, company shall pay to agent a commission at the rateHalaman 10 dari 21 halaman.

be confined to the Tire,Rubber Products, Plastics, Sealant, Printing Ink, Paint, Footwear and otherindustries in the countries of Indonesia(hereinafter called Territory).Article 5 Sales Promotioni Agent shall exert its best efforts to promote sale of products on itsown account throughout Territory.ii Before engaging in any or particular advertising for company,such as press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval inwriting.it Agent shall

give company all reasonable assistance inadvertising campaigns to be run by company itself in Territory.ivCompany shall provide agent fee of charge with all availabledocumentation required to exercise agent bussiness.

Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc.Article 6 Information and Reporta Agent shall inform Company of the followingmatters:1 Market trends and competitive situation with respect to sale of ProductTerritory;2 Any complaints on Products;3 Any thirdparty infringement of Companys industrial property right.a Agent shall submit to Company the followingreports:I Annual report on sales forecast for

the next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those planned for the consequentperiod, and any importan events.3 Agent shall assist in market research project of Company.Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly on indirectly,in its own name or in that of third parties, manufacture, sell or promote salesof any products

competing with or similiar to products, nor represent thirdparties who manufacture or sell such competitive or similiar products.Article 8 CommissionAs consideration for agents services rendered to company under thisagreement, company shall pay to agent a commission at the rate deemedappropriate as stipulated in the Supplemental Memorandum with Agent.Bahwa sesuai dengan Commission Agency Agreement diatas, TermohonPeninjauan Kembali (semula Pemohon Banding) bertindak sebagai agen yangmemberikan jasa

;Bahwa persetujuan perlu dilakukan PPK karena hal ini merupakanEmployer's Risk sesuai Klausul 17.4 Consequences of EmployersRisks,General Conditions of Contract (SyaratSyarat Umum Kontrak)menyebutkan:If and to the extent that any of the risks listed in SubClause 17.3 aboveresults in loss or damage to the Works, Goods or ContractorsDocuments, the Contractor shall promptly give notice to the Engineerand shall rectify this loss or damage to the extent required by theEngineer.

If the Contractor suffers delay and/or incurs Cost fromrectifying this loss or damage, the Contractor shall give a further noticeto the Engineer and shall be entitled subject to SubClause 20.1Contractors Claims to:(a)....5(b) payment of any such Cost, which shall be included in the ContractPrice.

In the case of subparagraphs (f) and (g) of SubClause 17.3(Employer's Risks), Cost plus profit shall be payable;Bahwa Putusan yang dijatuhkan oleh Majelis Arbitrase tidaklah tepat,karena dalil Tergugat (dh.

Bahwa sesuai Subclause 1.4 Law and Language GC Kontrakmenyebutkan:The following shall apply under this subclause;(BY crea(b) Governing Law;The Contract shall be deemed to have been made in and shall beconstrued according to the Law of the Republic of Indonesia. All theconditions stated in the documents forming the Contract, as specifiedin the Contract Agreement are binding and valid as a special law forboth parties in accordance with Article Nomor 1338(1) of the CivilLaw.

Bahwa penegasan sifat final and binding putusan arbitrase jugatercantum dalam Article 53 (1) ICSID yang berbunyi:"The award shall bebinding on the parties and shall not be subject to any appeal or to anyother remedy except those provided for in this Convention.

Subject to Clause 11.3, no otherterms and conditions of UAPL, the Buyers, the Supplier or themembers of Supplier Group shall apply to this MPA or the purchaseof the Materials.

Each CallOff shall in anyevent set out the quantity Called Off by the relevant Buyer, anyspecial transport in instructions and the required delivery date. ACallOff shall be submitted in accordance with any applicable DSA orUPC.

Pasal3.3 MPA selengkapnya menyatakan:Pasal 3.3 MPA:3.3 The Supplier shall and shall procure that each member ofthe Supplier Group shall:(a) at all times remain solely responsible for qualityassurance with respect to all Materials but shall neverthelesscomply with any quality assurance procedures andrequirements specified in this MPA or otherwise specified byUAPL from time to time; and ...Terjemahan oleh penerjemah tersumpah:"3.3.

Pasal 3.7 MPA menyatakansebagai berikut:To ensure that the Supplier is complying with its obligations underthis MPA the Supplier shall and shall procure that each member ofthe Supplier Group shall:(b) take the steps necessary to implement any reasonablesuggestions made by UAPL or a Buyer, failing which UAPL shallhave the option to terminate this MPA in whole or in part; ...Terjemahan oleh penerjemah tersumpah:Untuk memastikan bahwa Pemasok tunduk pada kewajibannyaberdasarkan MPA ini, Pemasok akan

Pasal 7.2.MPA menyatakan sebagai berikut:7.2 Delivery of the Materials shall take place according to the termsspecified in the relevant Term Sheets and risk of loss shall pass to aBuyer upon delivery at the delivery address on the terms specified.The title to the Materials shall pass to the Buyer upon delivery at thedelivery address on the terms specified, without prejudice to theBuyer's right of rejection and a refund should the Materials bediscovered to be defective or short delivered at any time

,Ltd. bahwa berdasarkan Revised Operational Certification Procedures FOR THERULES of Origin of The ASEANChina Free Trade Area, disebutkan dalamRule 18:Rule 18(a) The Customs Authority of the importing Party may request a retroactivecheck at random and/or when it has reasonable doubt as to theauthenticity of the document or as to the accuracy of the informationregarding the true origin of the products in question or of certain partsthereof(i) The request shall be made in writing, accompanied with

a copy ofthe Certificate of Origin (Form E) and shall specify the reasons andany additional information suggesting that the particulars given onthe said Certificate of Origin (Form E) may be inaccurate, unlessthe retroactive check is requested on a random basis,(ii) The Customs Authority of the importing Party may suspend thegranting of preferential treatment while awaiting the result ofverification.

However, it may release the products to the importersubject to any administrative measures deemed necessary,including imposition of customs duties at the higher applied rate orequivalent amount of deposit, provided that they are not held to besubject to import prohibition or restriction and there is nosuspicion of fraud,(iii) The Customs Authority or the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than

ninety (90) days after thereceipt of the request.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 are wholly obtained or produced as set out and defined inRule 3; or(b) Products not wholly produced or obtained provided that the saidproducts are

eligible under Rule 4, Rule 5 or Rule 6.Rule 3, Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a party:(a) Plant and plant products harvested, picked or gathered there,(b) Live animals2 born and raised there,(c) Product3 obtained from live animals referred to in paragraph (b) above;(d) Products obtained from hunting, trapping, fishing, aquaculture, gatheringor capturing conducted there,(e) Minerals and other naturally

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D.Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA; danb.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

Plans Operator and paid byFroducers in aeardance with the Accounting Procedure,Such charges and Payments, shall be suSject!

Capital Projects shall be S150 Sepacately and ghalzbe in accordance with Producers" latest Ggtinates of sashSales Contract" gs Percentage as determined under Artiche 11of the Agreement.

Projects shall te Feeanmciied oas quickly asPra@ctleable with such revised @8tipgtes o: determination.

To the extene Bracticable, Plant operater Shall place thefunds received Ppursuane > cash calls in iaterest=earningeccounts; ell interest earned thereon Shall be credited eePlant Operating Cests aad motice of such amounts shall bedelivered ta the Producers, Gambar VI. Lanjutan Artice 2 Exhibit ABADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988):b.

the Trustee of such procedures whieh shall include o requirceocnt that the Lierfaection Compuny fornish the Trosiee will aeacknowledsient thut cach poyenenl by the Treaster lereunlor Fullysatisfies the linkililies of Meriaenina or the Coulractors, as tae casemay be, will respect to thq.invoies to whiel: Ue puyment relotos.62 Portamina and the Contractors shall agree with the Lique10 Gambar VII.

Australia sehingga merupakan bagian dari labausaha (profit) dari Coates Hire Operation Pty Ltd Australia;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraIndonesia dan Australia mengenai Laba Usaha menyebutkan bahwathe profits of an enterprise of one of the Contracting States shall be taxable onlyin that state unless the enterprise carries on business in the other ContractingState through a permanent establishment situated in that state;Bahwa oleh karena itu, tidak ada dasar hukum

The rate of tax imposed by one of the Contracting States on interest derivedfrom sources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall notexceed 10 per centof the gross amount of theIntertest;Bahwa sesuai dengan Pasal 11 ayat (1) dan (2) Perjanjian PenghindaranPajak Berganda antara Pemerintah Indonesia dengan pemerintah Australiatersebut di atas, tarif PPh Pasal 26 atas pembayaran bunga kepada Coates HireHalaman 7 dari 29 halaman.

be taxable only in that State.However, any such income derived by a resident of one of theContracting States from sources in the other Contracting Statemay also be taxed in that other State.The provisions of paragraph 7 shall not apply to income derivedby a resident of one of the Contracting States where that incomeis effectively connected with a permanent establishment or fixedbase situated in the other Contracting State.

.3) The provisions of paragraph 1 shall not apply to incomederived by a resident of one of the Contracting States wherethat income is effectively connected with a permanentestablishment or fixed base situated in the other ContractingState.

In that case, the provisions of Article 7 or 14, as thecase may be, shall apply.Yang dapat diartikan sebagai berikut:Penghasilan yang tidak secara tegas disebutkan1) Jenisjenis penghasilan penduduk suatu Negara Pihak padaPersetujuan, dari manapun asalnya, yang tidak diatur dalamHalaman 25 dari 29 halaman.

The abovementionedunforeseen events shall include, but not be limited to the following:h.

The abovementionedunforeseen events shall include, but not be limited to the following:j.

Pasal 9.8 Ketentuan Umum.Klausula 9.3 GC:Unless settled amicably, any dispute shall be finally settled byarbitration.

Unless otherwise agreed by both Parties:1. the dispute shall be finally settled under the Rules of ArbitrationBadan Arbitrase Nasional Indonesia (BANI), the arbitration shall takeplace in Jakarta and the language used shall be English2. the dispute shall be settled by three arbitrators appointed in accordancewith these Rules,Hal. 161 dari 265 hal Put Permohonan Pembatalan Arbitrase No.513/Pdt.G.ARB/2018/PN.Jkt.Sel.3. the arbitrator(s) shall decide matters as expeditiously as possible, butArticle

620 of the Code of Civil Procedure shall not apply,4. the cost and expense of the arbitration shall be borne by the Party thatloses or as may be apportioned by the arbitrator(s), and5. their rights of appeal under Article 641 of the Code of Civil Procedure areexpressly waived, and they agree the decision of the arbitrator(s) shall befinal and binding,Arbitration may be commenced prior to or after completion of the Works.

PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun1981, antara lain dinyatakan:" berdasarkan

penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall

Any award rendered by the arbitration tribunal shall be finaland binding upon each party. The arbitration hearing shall take place inSingapore."

Any award rendered by the arbitral tribunal shall be final andbinding upon each party. The arbitration hearing shall take place inSingapore."

bear jointly all lossesarising from the Company failure toperform its obligations under Article2 paragraph (1) (including but notlimited to all expenses arising fromany future legal recourse that maybe filed by the Company inconnection with this amicablesettlement).(3) The First Party shall transfer the(4)NSB Shares to the Third Party, andthe Third Party agrees to receive thetransfer of the NSB Shares(hereinafter referred to as Transferof NSB Shares).

Thetransfer of NSB Shares in theCompany to third party shall beeffective on 60 (sixty) calendar daysafter the issuance of the stipulationor judgement of PN Jaksel on theAmicable Settlement Deed, unlessthe period is extended by Partiesmutual consensus.Upon theobligations undercompletion of theArticle 2(5) Pihak Kedua,(6) MasingmasingPasal 2 ayat (1) dan (3) Perjanjian ini,Perseroan (termasuk direksi, dewankomisaris, pemegang saham sertapara pekerjanya), Pihak Kedua(termasuk direksi, dewan komisaris

court orother forum or through anymeans or any action to claimFirst Party (including its board ofdirectors, board ofcommissioners, shareholdersand employees).The Second Party, the Third Partyand the Company agree toindemnify, defend and hold the FirstParty harmless against any and allclaims, demands, cause of action,losses, costs, expenses, obligations,liabilities or damages, includingreasonable attorneys fees, arisingout of or otherwise in respect ofbreach of this Agreement by them.Each Party shall

of the remainingprovisions contained herein shall notin any way be affected or impaired,provided that in such a case theParties shall use their best efforts togive valid, legal or enforceable effectto the invalid, illegal orunenforceable provisions hereof byentering into and executing newvalid, legal or enforceableprovision(s).tersebut dengan mengadakan danmenandatangani ketentuan baru yangsah, sesuai hukum dan dapatdilaksanakan.(4) Perjanjian ini diatur dan ditafsirkanmenurut hukum negara RepublikIndonesia

If there areany inconsistencies due to differinglanguage interpretations, then theBahasa Indonesia version shallprevail.(6) This Agreement shall not beterminated without the approval ofthe Parties in writing.(7) This Agreement shall supersede allprevious verbal agreements betweenthe Parties in connection withresolution of all existing mattersbetween the Parties, including butnot limited to matters set forth in PNJaksel Stipulation No. 203/2016 andthe Opposition Case.(8) The Parties herewith agree

Agent shall exert its best efforts to promote sale of products on itsow account throughout Territory;ii. Before engaging in any or particular advertising for company, suchas press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval in witing;Halaman 14dari 26 halaman.

Putusan Nomor680/B/PK/PJK/2013ilivAgent shall give company all reasonable assistance in advertisingcampaigns to be run by company itself in Territory;Company shall provide agent fee of charge wth all availabledocumentation required to exercise agent bussiness. Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc;Article 6 Information and Reporta.b.Agent shall inform Company of the following matters:1.

Any thirdparty infringement of Companys industnal property right.Agent shall submit to Company the following reports:1. Annual report on sales forecast for the next calender year by theend of September of each year;2. Semiannual report on the market situation, operations carried outin the previous period and those planned for the consequentperiod, and any importan events;3.

Agent shall assist in market research project of Company;Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its ow name or in that of third parties, manufacture, sellor promote sales of any products competing wth or similiar toproducts, nor represent third parties who manufacture or sell suchcompetitive or similiar products;Article 8 CommissionAs consideration for agent's services rendered to company under thisagreement

, company shall pay to agent a commission at the ratedeemed appropriate as stipulated in the Supplemental Memorandumwth Agent;4.3.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D.Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.

Direct consignmenta.b.Dasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun1981, antara lain dinyatakan:berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan

penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall

PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The method selected mustbe approved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW';" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan

Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:MenimbangMemperhatikanMengingatMemutuskan"The profits of an enterprise of a Contracting State shall