• .

Undergone Any Operation There Other Than Unloadingand Reloading or any Other Operation to Preserve Them in Good Condition, bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A,Revised Operational Certification Procedure (OCP) for The Rules of origin ofthe ASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: ForThe Purpose of Implementing Rule 8(c) of the Rules of Origin for the ACFTA,Where Transportation is Effected Trough the Territory of One or MoreNonACFTA Parties, the Following Shall

Undergone Any OperationThere Other Than Unloading and Reloading or any Other Operation to PreserveThem in Good Condition.bahwa pelaksanaan ketentuan di atas dalam Appendix 1, Attachment A, RevisedOperational Certification Procedure (OCP) for The Rules of origin of theASEANChina Free Trade Area (ROO), Rule 21, sebagai berikut: For The Purposeof Implementing Rule 8(c) of the Rules of Origin for the ACFTA, WhereTransportation is Effected Trough the Territory of One or More NonACFTA Parties,the Following Shall

If the applicable copper price exceeds $1.15 perpayable pound of copper, a positive Price Participation of 1.5% of thetotal copper price shall apply to the benefit of the Buyer.

If theapplicable copper price is less than US $1.15 per payable pound ofcopper, no negative Price Participation shall apply;yang artinya; Apabila harga jual tembaga per pon yang harusdibayarkan lebih tinggi dari $1,15, maka akan timbul angka PriceParticipation yang akan mengurangi harga jual (akan mengurangipendapatan Pemohon Banding) dan menjadi keuntungan bagipembeli, dan sebaliknya apabila harga jual tembaga berada di bawah$1,15, maka tidak ada angka Price Participation yang timbul;e bahwa dari

If the applicable copper price exceeds $ 1.15per payable pound of copper, a positive Price Participation of 1.5%of the total copper price shall apply to the benefit of the Buyer.

Ifthe applicable copper price is less than US$ 1.15 per payablepound of copper, no negative Price Participation shall apply;yang artinya;Apabila harga jual tembaga per pon yang harus dibayarkan lebihtinggi dari $1,15, maka akan timbul angka Price Participation yangakan mengurangi harga jual (akan mengurangi pendapatanPemohon Banding) dan menjadi keuntungan bagi pembeli, danHalaman 18 dari 34 halaman.

If the applicable copper price exceeds $ 1.15 perpayable pound of copper, a positive Price Participation of 1.5%of the total copper price shall apply to the benefit of the Buyer.If the applicable copper price is less than US$ 1.15 perpayable pound of copper, no negative Price Participation shallapply;yang artinya; Apabila harga jual tembaga per pon yang harusdibayarkan lebih tinggi dari $1,15, maka akan timbul angkaPrice Participation yang akan mengurangi harga jual (akanmengurangi pendapatan Pemohon

Dan Pasal 28 D ayat (1) Setiap orang berhak ataspengakuan, jaminan, perlindungan, dan kepastian hukum yangadil serta perlakuan yang sama dihadapan hukum;UU No. 12 Tahun 2005 tentang Pengesahan InternationalConvenant on Civil and Political Right (ICCPR) Pasal 10 ayat (3)dan Pasal 26 yang berbunyi:Pasal 10 ayat (3), The penintentiary system shall comprisetreatment of prisioners the essential aim of which shall be theirreformation and social rehabilitation.

In this respect, the law shall prohibitany discrimination and guarantee to allpersons equal andeffective protection against discrimination on any ground such asrace, colour, sex, language, religion, political or other opinion,national or social origin, property, birth or other status;The United Nations Standard Minimum Rules for Treatment ofPrisioners (The Nelson Mandela Rule,) . Rule of GeneralApplication, Pasal 2 berbunyi:Rule 2. 1. The present rules shall be applied impartially.

The religious beliefs andmoral precepts of prisoners shall be respected. 2. In order for theprinciple of nondiscrimination to beput into practice, prisonadministrations shall take account of the individual needs ofprisoners, in particular the most vulnerable categories in prisonsettings. Measures to protect and promote the rights of prisonersHalaman 18 dari 88 halaman, Putusan Nomor 136/G/2020/PTUNJKTwith special needs are required and shall not be regarded asdiscriminatory;c.

Pasal 28 D ayat1: Setiap orang berhak atas pengakuan, jaminan, perlindungan dankepastian hukum yang adil serta perlakuan yang sama dihadapan hukum.UndangUndang Nomor 12 Tahun 2005 tentang Pengesahan InternationalConvenant Civil and Political Right (ICCPR) Pasal 10 ayat 3 dan Pasal 26.Pasal 10 ayat 3: The penintentiary sytem shall comprise treatment ofprisoners the essential aim of which shall be their reformation and socialrehabilitation.

Rule 2.1 The present rule shall be applied impartially.Their shall be no discrimination on the ground of race, colour, sex, language,political or orther opinion, national or social origin, property, birth, or anyother status.

1 Petrustti 169898 dengan nomor4SS SERIES terkamygal 152188 meni kewemangam rekiiif PengadilanAgama Kajen:Hall 3 dai Shall Renetapan Nemar (O28iPal G2017/PAKjn.Saefudim, NUH. sebagai Ketua Majaltes, Dra. Hii. Z. Haniiain dam Dis.

perusahaan yangberdomisili (Tax Resident) di Amerika Serikat;bahwa berdasarkan Tax Treaty (P3B) antara Indonesia dengan Amerika Serikat,Pasal 13 ayat (1, 2 dan 3), menyebutkan :Royalties derived from sources within one of the Contracting States by a resident ofthe other Contracting State may be taxed by both Contracting States;The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the otherContracting State shall

aircraft orcontainers the income from which is exempt from tax by the other Contracting Stateunder Article 9bahwa berdasarkan ketentuan P3B tersebut di atas, pembayaran royalty kepadaperusahaan Warner Brothers Consumer Product Inc., yang berdomisili (TaxResident) di Amerika Serikat terutang PPh Pasal 26 dengan tarif 10%;bahwa berdasarkan Tax Treaty antara Indonesia dengan Singapore, Pasal 5 ayat (2)huruf i dan Pasal 7 ayat (1) menyatakan:Pasal 5 ayat (2) huruf iThe term "permanent establishment" shall

include especially:(i) the furnishing of services, including consultancy services, by an enterprisethrough an employee or other person (other than an agent of an independent statuswithin the meaning of paragraph 7) where the activities continue within a ContractingState for a period or periods aggregating more than 90 days within a twelve monthperiod;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall be taxable only in that Stateunless the enterprise carries on business in

project or activitiescontinue for a period of more than 183 days;(b) the furnishing of services, including consultancy services, by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose,but only where activities of that nature continue (for the same or connected project)within the Contracting State for a period or periods aggregating more than 91 dayswithin any continuous period of twelve months;Pasal 7 ayat (1)The profits of an enterprise of a Contracting State shall

Bahwa hal tersebut diatur dalam poin6 yaitu) : DCA Bali shall sell the villas via thecompany sales office property gallery and be paid asales commission of 5% of the gross sale price of eachvilla sold from the project.Bahwa dalam terjemahan bebas yaitu) sebagai berikutDCA Bali akan menjual villa melalui galeri penjualanPut.kantor perusahaan properti dan dibayar komisi penjualansebesar 5% dari harga jual kotor masing masing villadijual dari proyek.3.

In consideration of the technical and other assistance givenby YAMAHA to YMMI hereunder YMMI shall pay to YAMAHAthe royalty as specified below for the term of this Agreementand even after the expiration there of in case YAMAHAgrants YMMI the right to sell Guitars and Drums in promotionto total amount of Guitars and Drums that YMMI sold to itsbuyers including YAMAHA 2.0% (include tax) of the net salesof Guitars and Drums;2.

Term of Agreement;Article24This Agreement shall continue in full force for five (5) years from 1April, 2004. Thereafter, it shall be automatically extended for oneyear each, unless either party shall give to the other party awritten notice of its intention to terminate this Agreement within atleast three (3) monthprior to the expiration of the term of thisAgreement;e.

Pasal 133 Kompilasi HukumIslam sehingga hubungan keduanya sudah tanpa ruh lagi, oleh karena ituberdasarkan kaidah hukum Islam yang tercantum dalam Kitab Hurriatuz Zaujainifith Thalaq Juz I halaman 83 yang sekaligus diambil alih sebagai pendapat MajelisHakim, yang berbunyi : +o oon nn nnn nnn enn enn nnnCel Luca Lgad ably tea all Como Sl) Shall qi peuad Cue grUbll allel plu! Lis!

The number of arbitrators shall be one. The placeof arbitration shall be Singapore. The language used in the arbitralproceedings shall be English. The award shall be final and binding on theParties and may be recognized and enforced in any court having jurisdiction:hal 9 dari 30 hal put.

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and 9 of the foot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Tet, The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, gaisiciayIf the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external

Subject to Note 3 to this Chapter :(2) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of acvessories or reinforcements such as anklepatches, edging, ormamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestextemal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestSurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

untukmengajukan klaim dalam jangka waktu 14 (empat belas) hari sejak tanggalberakhirnya Polis Performance Bond yaitu tanggal 2 Mei 2011.Adapun isi ketentuan butir (6) dan butir (8) dari Polis Performance Bondsebagaimana Penggugat kutip di bawah ini:Isi ketentuan butir (6) dari Polis Performance Bond:Hal 7 dari 152 Hal Putusan No. 51/Pdt.G/2014/PN.Jkt.Sel9.1.This Bond shall remain valid an in full force and effect until one (1)month after the expiration of the last Defect Liability Period (May 2nd

APD/GK/090/08,General Terms and Conditions of Contract, Maret 2009, tentangPerformance Bond (Bukti Permulaan T.1 3), Turut Tergugat diwajibkanuntuk memberikan jaminan pelaksanaan Contract tersebut kepadaTergugat II, dengan menyebutkan:CONTRACTOR shall, prior to signing of the Contract, provideCOMPANY with a Performance Bond as security for the performanceby CONTRACTOR of the CONTRACTOR obligations and thedischarge of the CONTRACTOR liabilities under the Contract.

Theamount of the Performance Bond shall be as set forth in Item 7 of theFirst Schdule.

APD/GK/090/08,General Terms and Conditions of Contract, Maret 2009, tentangPerformance Bond, Turut Tergugat diwajibkan untuk memberikanjaminan pelaksanaan Kontrak tersebut kepada Tergugat Il, denganmenyebutkan:CONTRACTOR shall, prior to signing of the Contract, provideCOMPANY with a Performance Bond as security for the performance byCONTRACTOR of the CONTRACTOR obligations and the discharge ofthe CONTRACTOR liabilities under the Contract.

The amount of thePerformance Bond shall be as set forth in Item 7 of the First Schdule.The Performance Bond shall be provided at CONTRACTORs cost andmay be in the form of a bank guarantee or an insurance bond, fromeither a first class international bank in Indonesia approved byCOMPANY or an international insurance company in Indonesiaapproved by COMPANY.Yang terjemahan resminya adalah:Kontraktor akan, sebelum menandatangani Kontrak tersebut,menyerahkan kepada PERSEROAN suatu Jaminan Kinerja sebagaijaminan

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

For the purposes of this Chapter :(a) the terms rubber and * plastics include woven fabrics or other textile products with anextemal layer of rubber or pleatics being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(6) the term leather refers to the goods of headings 41.07 and 41.12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal

surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet Stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.diketahuidimaksud dengan Waterproof Footwear mempersyaratkan 2 (dua)i.

Memerintahkan barang bukti berupa: 7 (tujuh) linting ganja berat netto 2,6754 gr 1 (satu) bungkus rokok merk Djarum Super warna coklat ; 1 (satu) bungkus rokok merk Gudang Garam Filter warna merah; 1 (satu) helai shall warna kombinasi merah kuning hijau;Dijadikan barang bukti dalam perkara lain atas nama Terdakwa Taufik MalikAzhari;4.

Memerintahkan agar terhadap barang bukti berupa: 7 (tujuh) linting ganja berat netto 2,6754 gr;1 (satu) bungkus rokok merk Djarum super warna coklat;1 (satu) bungkus rokok merk gudang garam filter warna merah; 1 (satu) henai shall warna kombinasi merah kuning hijau;Dijadikan dalam perkara atas nama Terdakwa Taufik Malik Azhari;Hal. 9 dari 16 hal. Put. No. 1693 K/PID.SUS/20156.

Menetapkan agar barang bukti: 7 (tujuh) linting ganja berat netto 2,6754 gr; 1 (satu) bungkus rokok merk Djarum Super warna coklat; 1 (satu) bungkus rokok merk Gudang Garam Filter warna merah; 1 (satu) helai shall warna kombinasi merah kuning hijau;Dikembalikan kepada Jaksa/Penuntut Umum untuk barang bukti dalamperkara lain atas nama Terdakwa Taufik Malik Azhari;Membebankan Terdakwa untuk membayar biaya perkara dalam semua tingkatpengadilan dan dalam tingkat kasasi ditetapkan sebesar Rp2.500,00 (

Invoice: NXH132572, tgl. 2208201310Tidak dicontreng issued retroactively13 Tidak dicontreng Third Party Invoicingbahwa berdasarkan Rule 7 Attachment A Revised Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area diketahui bahwa:The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination ofeach application for the Certificate of Origin (Form E) to ensure that:(a) The application and the Certificate of Origin

Certificate of Origin (Form E), and signed by theauthorised 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 supporting documentaryevidence submitted;(d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;(e) Multiple items declared on the same Certificate of Origin (Form E) shall

shall Gpbied Ge GUN alli Dey!

Bahwa di dalam Pasal 12.2 huruf (a) Notes Agreement,diatur mengenai forum penyelesaian permasalahan dalam hal terjadisengketa dan/atau permasalahan sehubungan dengan perjanjian,yaitu arbitrase, sebagaimana dikutip sbb:any and all disputes, controversies or conflicts arising from or inrelation to this Agreement, including disputes on its validity,conclusion, binding effect, breach, amendment, expiration andtermination (collectively, Disputes), shall, as far as possible, besettled amicably by the Parties

If any such Dispute is not settledamicably within 30 (thirty) days from the date any Party informs theother Party that any dispute has arisen, the Parties agree that suchDispute shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of the SingaporeInternational Arbitration Centre (SIAC), which rules are deemed tobe incorporated by reference in this Clause 0;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchrozak, Penerjemah Bersumpah

The tribunal shall consist of one arbitrator tobe appointed by the Chairman of the SIAC and the language of thearbitration shall be English;Yang telah diterjemahkan ke dalam Bahasa Indonesia olehFatchurozak, Penerjemah Bersumpah di Jakarta pada 7September 2020, yaitu:Para Pihak setuju bahwa salah satu Pihak dapat memilih untukmengajukan guna mendapatkan putusan untuk melaksanakan hakPenanjian ini, termasuk penyelesaian setiap perselisihan yangtimbul sehubungan dengan Peranjian ini, termasuk pertantaantentang

Ketentuan tersebut jelas tertulis diatur dalam angka 8 SuratKuasa Memberikan Suara, yaituThis Power of Attorney shall have full force and effect as of thedate of its execution and shall continue in full force and effectuntil the later of, (i) full satisfaction of the Principalsobligations under the Notes Agreement; and (ii) the Principalscessation as a shareholder in the Company";Halaman 26 dari 43 Putusan Perdata Gugatan Nomor 473/Pdt.G/2020/PN JKT.SELYang telah diterjemahkan ke dalam Bahasa Indonesia

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Halaman 11 dari 45 halaman Putusan Nomor 1877/B/PK/PJK/2017Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise

carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak

Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Bahwa dalam S756/PJ.312/2001 menyebutkan bahwa usaha aktifmengharuskan adanya aktivitas nyata yang merupakan suatu proses produktifyang menghasilkan barang atau jasa yang dapat diperjualbelikan kepada pihaklain secara

pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisin kurs atas pinjaman dalam valuta asing (sepanjang selisih kurstersebut merupakan penyesuaian terhadap biaya bunga) atau amortisasipremi kontrak valuta berjangka dalam rangka lindung nilai (hedging) danayang dipinjam dalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:interest shall

pembayaran biaya agency fee dantrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall

Adapun bentukdan materinya mengacu pada konvensi internasional danketentuan lainnya serta ketentuan perpajakan nasional masingmasing negara.Persetujuan Penghindaran Pajak Berganda (P3B) atau TaxTreaty IndonesiaAustralia, yang mengatur :Article 1:This Agreement shall apply to persons who are residents of oneor both of the Contracting States.Article 4:1.

A person is not a resident of one of the Contracting statesfor the purposes of this Agreement if the person Is liable totax in that State in respect only of income from sources inthat State.Article 5:An enterprise shall not be deemed to have a permanentestablishment merely by reason of :(a) The use of facilities solely for the purpose of storage ordisplay of goods or merchandise belonging to theenterprise; or(b) The maintenance of a stock of goods or merchandisebelonging to the enterprise solely

merchandisebelonging to the enterprise solely for the purpose ofprocessing by another enterprise; or (d) the maintenance ofa fixed place of business solely for the purpose ofpurchasing goods or merchandise, or for collectinginformation, for the enterprise; or(e) The maintenance of a fixed place of business solely for thepurpose of activities which have a preparatory or auxiliarycharacter for the enterprise, such as advertising or scientificresearch.Article 7:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1143/B/PK/PJK/2016(c) Other business activities carried on in that other State of thesame or a similar kind as those carried on through thatpermanent establishment.Article 12:1.Royalties arising in one of the Contracting States, beingroyalties to which a resident of the other Contracting State isbeneficially entitled, may be taxed in that other State.Those royalties may be taxed in the Contracting State inwhich they arise, and according to the law of that State, butthe tax so charged shall

not exceed :(a) in the case of royalties described in subparagraphs 3 (b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(6b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.The term "royalties" in this Article means payments, whetherperiodical or not, and however described or computed, tothe extent to which they are made as consideration