Pencetakan melalui perendaman;e Perakitan melalui vulkanisasi;e Penyatuan dan pemvulkanisasian;e Pengetasan berflekuensi tinggi;e Perekatan;Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency,Statement Of Reason , Ottawa, December 9, 2002;The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(h) Clogs without quarter or counter, the uppers of which

Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(ij) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(1) Nonwaterprooffootwear produced in one piece (for example,bathing slippers);Halaman 28 dari 31 halaman.

Pasal 23.3 (b) HMA"(b) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

PSTPacific PTY Limited Dengan PT Catur Jaya Untuk The Park Inn ByRadisson Makassar Tertanggal 24 Juli 2013 mengatur sebagai berikut(Vide Bukti P1(a) dan (b)):Article 7"7.1 Govering Law, This Agreement and the relationship between the partiesis subject to, governed by and construed in accordance with the laws(statutory or otherwise) ofthe Republic of Indonesia, which are theproper laws hereof, notwithstanding any rules of private intemationallaw or choice of law under which any other law might otherwise

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or inconnection with this Agreement between the parties will be submitted to and finally resolved by arbitration in accordance with the Arbitration Rulesof the Singapore International Arbitration Centre ("SIAC") that are

are the proper laws hereof, notwithstanding any rules of privateinternational law or choice of law under which any other law mightotherwise be applicable.

Pasal 23.3 (b) HMA"(o) Except for those matters which are to be submitted to the ExpertResolution Process in accordance with this Agreement or which theparties otherwise agree shall be submitted to the Expert ResolutionProcess, all disputes, claims or controversies arising out of or in connection with this Agreement between the parties will be submitted toand finally resolved by arbitration in accordance with the Arbitration Rules of the Singapore International Arbitration Centre ("SIAC") that are

Bahwa OECD Model Tax Convention on Income andCapital, menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company conferentitlement are, as ageneral rule, available solely to theshareholders themselves.

a shareholder; this is the case, forexample, where the recipient is a relative of theshareholder or is a company belonging to the samegroup as the company owning the sharesBahwa UN Model Tax Convention on Income and Capital,menyatakan :Article 10The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "jouissance" rights,mining shares, founders' shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which

is subjected to the sametaxation treatment as income from shares by the laws of theState of which the company making the distribution is aresident;Commentary Art.10 paragraf 3 (28)Halaman 21 dari 51 halaman.

Normally, distributions by a company whichhave the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capitalin any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, aS a general rule, available solely to theshareholders themselves.

It pertains to cases in which the drafting of the instrument may well havebeen assigned to an official, but in which it is drafted by nonofficials in special cases(pursuant to a legal interpretation).

It pertains to cases in which parties makestatements for the purpose of providing each other with a preuve prconstitue(predetermined proof), thus taking a decision on their legal status in advance."Those statements should not result in a legal consequence which the parties are notat liberty to determine. Imperative evidentiary value relates only to that which theinstrument is intended to prove to the other party.

This observation is the basis of the secondparagraph, although in that paragraph equation of the copy with the original islimited to the (complete) copies of authentic instruments which, according to astatutory provision, must be kept and which were issued by an official authorisedto do so.The evidentiary value of copies is equated with that of the original, with twolimitations.

First of all, authentic instruments must be concerned which, according toa statutory provision, must be kept and which were issued by an official authorisedto do so. These could be (among others) the originals of notarial instruments, court20 Art. 3:15a CC.1.

Prejudgment attachment is,of course, possible until that time, which pursuant to Art. 704(1) becomes executoryat the time the entitlement can be enforced and has been served.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002Halaman 5 dari 30 halaman Putusan Nomor 318/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.Diterjemahkan oleh Penerjemah Resmi Dan

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Halaman 27 dari 30 halaman Putusan Nomor 318/B/PK/PJK/201612.13.14.

(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagian solHalaman 10 dari 35 halaman Putusan Nomor 537 B/PK/PJK/2016dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki

injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;Halaman 31 dari 35 halaman Putusan Nomor 537 B/PK/PJK/201612.13.14.(6) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Guarantee Provision.In consideration of DBS BANK (Hongkong) Limited ("Bank", whichexpression shall include all the branches of the Bank in all countriesand its successors and assigns) granting, continuing and affordingfacilities at the request of the person named in Part 1 of the Schedule("Guarantor" which expression shall include this person's successorsand assigns) for as long as the Bank may think fit to the personnamed in Part 2 of the Schedule (the Principal), the Guarantor hereby agrees and

undertakes with the Bank to pay to the Bank ondemand all sums of maney and liabilities (collectively Liabilities)whether certain or contingent, now or here after owing or incurred tothe Bank any acoount what soever by the Principal jointly with anyother personor persons or from any firm in which the Principal may bea partner and in whatever style, name or form including without anylimitation:(a) In the case of death or liquidation of the Principal, all sums whichwould at any time have been owing

The Guarantor shall pay to the Bank ondemand any amount for which it is liable under this clause 2.Yang diterjemahkan secara bebas adalah sebagai berikut:Tanggung Jawab Pokok dari Penjamin.Tanpa mengurangi ketentuanketentuan lain dari Jaminan inl,Penjamin setuju bahwa ia juga akan bertanggung jawab sesuaiJaminan ini terkait dengan KewajibanKewajiban selaku prinsipal(debitor utama) dan tidak hanya sebagai penjamin ataupenanggung dan jika ia mengganti kerugian Bank sepenuhnyaterkait KewajibanKewajiban

Prenhallindo, 2001, hal. 77) (vide BuktiP11) adalah sebagai berikut (kutipan)Akibat dari sSuatu) perbuatan hukum tersebut oleh hukumdianggap tidak ada (hapus), baik sebagian maupunseluruhnya, tanpa memerlukan Keputusan Hakim (keputusanalat perlengkapan Negara yang berwenang) ;26.Bahwa batal demi hukum, yang juga berasal dariistilah Null and Void yang menurut buku Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublishing Co. 1990) (vide Bukti P12) adalah sebagaiberikut (kutipan):That which

binds no one or is incapable of giving therise to any right or obligations under anycircumstances, or that which is of no effect ;Terjemahantidak mengikat terhadap siapapun atau tidak memilikikemampuan untuk memberikan hak atau kewajiban apapunterhadap siapapun dalam situasi apapun, atau tidakmemiliki akibat apapun ;Bahwa dengan pengertian batal demi hukumsebagaimana disebutkan diatas dan dengan telahdinyatakan batal demi hukum berdasarkan Putusan MahkamahAgung RI, maka Peraturan Menteri Keuangan

Pertimbangan PITUN sebagaimana dikutip diatastidak memperhatikan Putusan MA angka 2 ~=~=yangmenyatakan(KUTIPAN)Menyatakan Peraturan Menteri Keuangan No.85/PMK.02/2005 tanggal 11 Oktober 2005 dan PeraturanMenteri Keuangan No. 131/PMK.010/2005 tanggal 23Desember 2005 BATAL DEMI HUKUM.Bahwa batal demi hukum, yang disebut juga denganistilah null and void, menurut Blacks LawDictionary (6t edition, Henry Campbell Black, WestPublish Co., 1990) (vide Bukti P11) = memilikipengertian sebagai berikut(KUTIPAN)That which

binds no one or is incapable of giving therise to any rights or obligations under = any24circumstances, or that which is of no effect.

"Where:a. an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, Orb. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContractingState,and in either case conditions are made or imposed between thetwo enterprises in their commercial or financial relations whichdiffer from those which would

be made between independententerprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reasonof those conditions, have not so accrued, may be included in theprofits of that enterprise and taxed accordingly3.

Jakarta, 1998, Hal. 4454)Bahwa dari situs indonesian taxation (http://indonesiantaxation.blogspot.com/2009/1 1/interpretasiklasifikasiroyaltijasa.html)diperoleh informasi mengenai kriteria perbedaan antara royalti dariknow how dengan imbalan jasa teknik menurut praktikinternasional sebagai berikut :Menurut Michael Krausse kriteria perbedaan antara royalti denganjasa teknik adalah :As a general rule, the transfer of know how involves the provisionof industrial, commercial or scientific information which

On the contrary, a typical contract for the provision oftechnical services, is that in which one of the parties undertakes touse his skills to execute work himself for the other party.

Inotherwords, existing knowhow which is required for performing thework will be for on his own benefit within the framework of theservices provided and he will also accept responsibility for itsresultDari kutipan di atas, secara garis besar dapat diambil kesimpulanbahwa dalam praktiknya, royalti diberikan atas transfer know howHalaman 21 dari 32 halaman Putusan Nomor 1175 B/PK/PJK/2016dari seseorang kepada pihak lain tanpa pihak yang memiliki hakroyalti tersebut harus ikut serta dalam penerapan suatu

However, theterm "interest" does not include income dealt with in Article 10;Tax Treaty dengan USA:Article 12 (6) The term "interest" as used in this Conventionmeans income from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other security and whether or notcarrying a right to participate in profits, and debtclaims of everykind, as well as all other income which, under the taxation law ofthe Contracting State in which the

Pasal 9.3 itusendiri antara lain menyatakan : except as otherwiseprovided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from thedate on which such payment was originally due until thedate that such payment was made.Berdasarkan Pasal 4 ayat (1) huruf f UU PPh, bungatermasuk premium, diskonto dan imbalan karena jaminanpengembalian utang.

Berdasarkan Power dalam Purchase Agreement tertanggal12 Februari 1994 antara PT Paiton Energy denganTermohon Peninjauan Kembali diatur halhal:Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that such paymentwas made;Halaman 38 dari 55 halaman.

Putusan Nomor 1373/B/PK/PJK/201 7Appendix P Invoicing and Payment Procedures:Broken contract shall have the meaning set forth inSection 7 (c);Reference Banks shall mean, collectively, at leastthree (3) banks designated as such by PLN from time totime (one of which shall at all times be Bank Indonesiaor any successor central bank for the Republic ofIndonesia), subject to approval of Seller, which shall notbe unreasonably withheld, provided that any change inthe designation of a Reference Bank with

dirancang/dibentuk untuk menjadi waterproof footwear, namum dari hasilrancangannya alas kaki tersebut tidak dapat melindungi dari penetrasi air, makaalas kaki tersebut tidak dapat diklasifikasikan sebagai alas kaki tahan air.Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002:The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan: ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat

Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112.13.Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching

,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat

Ltd. yang merupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section Location shall be TKP4546,TKP58.5S9,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd. yangmerupakan Main Contract:The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4548,TKP58.559,5 and TKP8667. The Locations are approximately 5 km northof Batam Island. The scope of work Included but not limited to engineering,pmdump surveying, procurement, loud out, transportation and constructionactivities; "Halaman 13 dari 65 halaman.

Pekerjaan ini dinyatakan secara terpisah;bahwa berdasarkan penelitian dan review Tim Peneliti atas fotocopydokumen Subcontract Agreement, pada poin 7.1 dan 7.2 Expensesdinyatakan bahwa:"Contractor will reimburse Subcontractor for any expenses made which aredeemed to be out of the Subcontractor's Scope as defined in clause 2.2. ofthe Subcontract Agreement;""The Reimbursement of expenses shall be at cost 1.e. without anysurcharge, interest or mark up;"bahwa sesuai penelitian atas data dan dokumen yang

Ltd. yang merupakan Main Contract;The scope of work as of the Effective Date is to construct an additionalrockberm on 3 KM of 28" subsea pipeline which divided in three (3) sectionswith 1 KM distance on every section. Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Ltd.; hal ini karena substansi ekonomi pihak'membayar biaya transportasi tersebut adalah pihak kontraktor utama yaitu PT BInternational Indonesia melalui proses reimbursement biaya tersebut.Hal ini diperkuat dengan Klausul poin 7.1 dan 7.2 dari Subcontract Agreement yang meny:bahwa:"Contractor will reimburse Subcontractor for any expenses made which are deemed to be outSubcontractor's Scope as defined in clause 2.2. of the Subcontract Agreement";"The Reimbursement of expenses shall be at cost i.e

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov26, 2002 dan Canada Border Service Agency, Statement OfHalaman 5 dari 32 halaman Putusan Nomor 317/B/PK/PJK/2016Reason , Ottawa, December 9, 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastik.Diterjemahkan oleh Penerjemah Resmi Dan

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.11.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

point VI menetapkan tarif pajak untuk BPT adalah 9%:Whenever an enterprise is situated in one of a State running partly or wholly thebusiness in other State through a permanent establishment situated in thatState, tax can be collected by the other State according to Article 7 paragraph 1,includes an additional tax on profits from that permanent establishment whichshould be paid in that other State, but additional tax which imposed notHalaman 8 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017exceeding

Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other

Berikut adalah kutipan Pasal IIbutir VI Ad Article 7 Protocol Tax Treaty Indonesia Belanda (Bukti PK11b) :Whenever an enterprise is situated in one of a State running partly orwholly the business in other State through a permanent establishmentsituated in that State, tax can be collected by the other State according toArticle 7 paragraph 1, includes an additional tax on profits from thatpermanent establishment which should be paid in that other State, butadditional tax which imposed not exceeding

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.

Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

harus dipenuhi agar Indonesia dalam hal ini dapatmengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis,dinyatakan bahwa "the term permanent establishment shall not be deemedto include: ...the maintenance of a fixed place of business solely for thepurpose of advertising, for the supply of information, for scientific research,or for similar activities which

Kegiatan usaha dilakukan langsung oleh kantorpusat, dan penghasilan juga diterima langsung oleh kantor pusat;bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkan bahwa "forthe purposes of this convention, the term "permanent establishment"means a fixed place of business in which the business of the enterprise iswholly or partly carried on";bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duakriteria yang harus dipenuhi untuk adanya suatu BUT, yaitu kehadirantetap (fixed place

Putusan Nomor 1515/B/PK/PJK/2017bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak berganda tersebuttegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) the maintenance of a fixed place of business solely for the purpose ofadvertising, for the suppiy of Information, for scientific research or forsimilar activities which have a preparatory or auxiliary character, for theenterprise";"Istilah "bentuk usaha tetap" tidak akan dianggap meliputi;(e) pengurusan

Putusan Nomor 1515/B/PK/PJK/20175. bahwa berdasarkan Pasal 5 ayat (2) P38B IndonesiaPerancis,disebutkan bahwa:The term "permanent establishment" shall include especially: (a) aplace of management, (b) a branch, (c) an office, (d) a factory, (e) aworkshop, (f) a farm or plantation, (g) a mine, an oil well, quarry or otherplace of extraction of natural resources, (h)a building site or constructionor assembly project which exists for more than six months";Istilah "badan usaha tetap" terutama meliputi

Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5 yangmenyebutkan:This paragraph lists a number of business activities which aretreated as exceptions to the general definition laid down inparagraph 1 and which are not permanent establishments,even if the activity is carried on through a fixed place ofbusiness. The common feature of these activities is that theyare, in general, preparatory or auxiliary activities;3.6.4.

In the event that any dispute arises between the Buyer andthe Seller in relation to any matter arising out of or inconnection with Purchase Order, the Buyer and the Sellerirrevocably submit to the jurisdiction of Central JakartaDistrict Court, which shall have exclusive jurisdiction oversuch disputes, the Seller and the Buyer agree to waive anyobjections to proceedings in any such court on the groundsof venue or on the grounds that the proceedings have beenbrought in an inconvenient forum.Terjemahan

Putusan Nomor 511/B/PK/PJK/2016The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(6) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;Halaman 31 dari 34 halaman.

(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon Peninjauan Kembali) dapat masuk pos 64.02, karena pada bab64

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002 The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to give waterproofprotection to the foot, are incorporated into a single component which maybe made of rubber or plastic diterjemahkan ciri knas alas kaki tahan airadalah kedua bagian sol dan bagian atasnya mampu memberikanperlindungan tahan air terhadap kaki, terbentuk dalam komponen tunggalyang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

pertimbangan hukumnya karena Termohon Peninjauan Kembali telah sewenangwenang dalam menetapkan nilai pabean berdasarkan Metode VI fleksibel IV memperhatikan prinsip dan ketentuan Pasal VII GATT 1994: No customs value shall be determined under the provisions of thisAtricle on the basis of:(Ketentuan larangan dalam penerapan Metode VI, jika)(a) The selling price in the country of importation of goods producedin such country; (harga jual didaerah pabean dari barang yangdiproduksi didaerah pabean)(b) A system which

No. 171/B/PK/PJK/201114(ad) The cost of production other than computed values which havebeen determined for identical or similar goods in accordance withthe provisions of Article 6; (biaya produksi selain yang dihitungdengan menggunakan metode komputasi yang telah ditentukanuntuk barang identik atau barang serupa)(e) The price of the goods for export to a coutry other than thecountry of importation; (Harga barang yang diekspor ke suatunegara selain kedalam daerah pabean)( Minimum customs values;