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Register : 23-03-2017 — Putus : 17-05-2017 — Upload : 19-09-2017
Putusan MAHKAMAH AGUNG Nomor 666 B/PK/PJK/2017
Tanggal 17 Mei 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
5440 Berkekuatan Hukum Tetap
  • Orica Patents kewajiban agar Pemohon Banding mencantumkanlogo atas segala Orica KnowHow yang digunakan dalam pemberianjasa peledakan kepada pelanggan;Bahwa pada Pasal 9 Explosives Technology License Agreementdisebutkan mengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 theLicensee shall pay Orica Royalties of A$24 for each Production Unit ofBulk Oxidizer produced by the Licensee;.
    or information as is mentioned in subparagraph (c); orBahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which theyarise, and according to the law of that State, but the tax so charged shallnot exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), andto the extent to which they relate to those royalties, in subparagraphs3 (d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States 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 those royalties,in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;Halaman 18 dari 29 halaman.
    royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Oricauntuk melakukan jasa peledakan, sehingga pengenaan tarifsebesar 10% sudah sesuai dengan Article 12 ayat (2) hurufa dan Article 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustralia sebagai berikut:Article 12 ayat (2)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(b) in all other cases 15%;The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations;Article 12 ayat (3) huruf aAyat (8) The term "royalties" in this Article meanspayments, whether periodical or not, and howeverHalaman 25 dari 29 halaman.
Register : 30-04-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor PUT.49280/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
10624
  • nomorE133800027330001 tanggal 02 Januari 2013, kedapatan bahwa tanda tangan yangtertera pada form E dimaksud berbeda dengan "Specimen Signatures and stamps ofOfficials Authorized to issue Certificate of Origin of the People's Republic of China"dari Ningbo EntryExit Inspection And Quarantine Bereau Of The People's RepublicOf China;bahwa berdasarkan REVISED OPERATIONAL CERTIFICATION PROCEDURESFOR THE RULES OF ORIGIN OF THE ASEANCHINA FREE TRADE AREA,disebutkan:Rule 2The Certificate of Origin (Form E) shall
    be issued by the Issuing Authorities of theexporting Party;Rule 18 (a)The Customs Authority of the importing Party may request a retroactive check atrandom and/or when it has reasonable doubt as to the authenticity of the documentor as to the accuracy of the information regarding the true origin of the products inquestion or of certain parts thereofThe request shall be made in writing, accompanied with a copy of the Certificate ofOrigin (Form E) and shall specify the reasons and any additional informationsuggesting
    However, it mayrelease the products to the importer subject to any administrative measures deemednecessary, including imposition of customs duties at the higher applied rate orequivalent amount of deposit, provided that they are not held to be subject to importprohibition or restriction and there is no suspicion of fraud.The Customs Authority or the Issuing Authorities of the exporting Party receiving arequest for retroactive check shall respond to the request promptly and reply not laterthan ninety
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1827 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK,
22291 Berkekuatan Hukum Tetap
  • Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.
    This Contract shall come into effect on the Effective Date;Terjemahannya dalam Bahasa Indonesia adalah:1.1. Kontrak ini akan berlaku pada Tanggal Efektif;Halaman 49 dari 67 halaman Putusan Nomor 1827/B/PK/PJK/201721.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8.
    Effective Date means September 6, 1998, provided that thisContract shall have been approved by the Government of theRepublic of Indonesia in accordance with the provisions of theapplicable law;Terjemahannya dalam Bahasa Indonesia adalah:2.8.
    Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 Dividends, nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless favourably
    Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom;1.2. 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...
Putus : 31-10-2016 — Upload : 20-04-2017
Putusan MAHKAMAH AGUNG Nomor 2241 K/Pdt/2016
Tanggal 31 Oktober 2016 — PT BUNGA ARAFAT VS PT MANOOR BULATN LESTARI
13595 Berkekuatan Hukum Tetap
  • Arbitrase;Failing such amicable settlement, any and all disputes arising out of or inconnection with this Contract or its performance shall be settled byHalaman 8 dari 19 hal. Put. Nomor 2241 K/Pdt/2016arbitration by a three (three) member arbitration board which will hold itssession in Singapore in English Law under the Singapore InternationalArbitration Centre (SIAC) Rules.
    Each party shall appoint one arbitrator withthird member appointed by the Chairman of SIAC;The arbitral proceeding shall accord to each the Parties right of crossexmionation of witnesses, the right to provide witnesses including expertwitnesses, and the right to make both written and oral submissions;Parties agree that they will not institute any legal proceeding arising out of orrelated to this Contract, except to enforce in any court having jurisdictionany award renderer by the arbitrators.
    In the event any legal proceeding areinstituted in any court to enforce that arbitration award, the Party againstwhom enforcement of the arbitration award is sought shall pay all cost,including, without any limitation, the cost of legal counsel and translationfees of the party seeking to enforce the arbitration award. Any suit, actionother proceeding by any Party against the other party with respect toenforcement of any abitral award.
    expresslywaive any Indonesian laws and regulations, decrees or policies having theforce of law that would otherwise give the right to appeal the decision of theArbitral Tribunal, and the parties agree that, in accordance with the article60 of Law Nomor 30 of 1999 on Arbitration and Alternative DisputeResolution (the Indonesian (the Indonesian Arbitration Law), no party shallappeal to any court from the award or decision contained therein, so that ondecision taken by the Arbitral Tribunal there shall
    Law and Languange;This Contract shall be governed and and construed in accordance with thelaws of Republic Indonesia both substantive and procedural, and the partieshereby submit to the jusrisdiction of the courts at Jakarta, Indonesia only;Terjemahannya adalah :1.4 Hukum dan Bahasa;Kontrak ini diatur oleh dan ditafsirkan berdasarkan hukum negara RepublikIndonesia baik secara substantif maupun prosedural, dan para Pihakdengan ini mengajukan hanya kepada wilayah hukum pengadilanpengadilan di Jakarta
Register : 16-10-2013 — Putus : 13-01-2015 — Upload : 18-09-2015
Putusan PN JAKARTA PUSAT Nomor 157/Pdt.G/2013/PN.JKT.PST
Tanggal 13 Januari 2015 — PT.FEGA INDOTAMA >< LVMH FRAGRANCES & COSMETICS (SINGAPORE) PTE LTD
19187
  • ;Pasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall be referred to and finally resolved by arbitration inSingapore in accordance with the Arbitration Rules of SingaporeHal 11 dari 67 Hal.Putusan SelaInternational Centre ("SIAC Rules") for the time being in force, whichrules are deemed to be incorporated by reference to this clause."
    Perjanjian Distribusi.;10.Lebih lanjut, dengan melihat pasalpasal dalam Perjanjian Distribusi di bawahini, nyata bahwa gugatan Penggugat yang meminta ganti rugi biaya karyawankepada Tergugat (sebagai prinsipal supplier dari Produk Dior) adalah sengketamenyangkut Perjanjian Distribusi, sehingga tunduk pada klausulaarbitrase yang termuat dalam Perjanjian Distribusi sebagaimana dikutip dalam butir 5 Gl ata, jee nasesnnenennnmnesnssnenmcamnnneeernemennsnenennnemenASRRERAnES(a) Pasal 8.3"The Distributor shall
    ;(c) Pasal 11.1"In the event this Agreement is not renewed as provided forabove, the Distributor shall not be entitled to any damages,indemnity or compensation whatsoever." ;Terjemahan bahasa Indonesianya adalah:"Apabila Perjanjian ini tidak diperbarui sebagaimana ditentukan diatas, maka DISTRIBUTOR Pen idak akan berhakkerugian, ganti rugi atau kompensasi apapun juga."
    ;(d) Pasal 11.3.6"Upon expiration or termination of the present Agreement, for anyreason whatsoever, the DISTRIBUTOR shall not be entitled to anydamages, indemnity or compensation whatsoever."
    XX perjanjian dimaksud. ;19.Pasal XX Perjanjian Distribusi secara tegas mengatur bahwa segala sengketayang timbul antara Penggugat dan Tergugat menyangkut Perjanjian Distribusiharus. diselesaikan: Melalul Ar bitrase. jncesasannnmcemnsne nen nsnenesnenennnmmenasenennnnesHal 17 dari 67 Hal.Putusan SelaPasal XX, paragraf kedua, Perjanjian Distribusi"Any disputes or differences arising out of or in connection withthis contract, including any question regarding its existence, validity ortermination, shall
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56113/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
12620
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there;Live animals 2 born and
Register : 24-08-2015 — Putus : 21-01-2016 — Upload : 25-10-2016
Putusan PN DENPASAR Nomor 597/Pdt.G/2015/PN Dps
Tanggal 21 Januari 2016 —
13376
  • by applicable laws and shall beresponsible for all extension or renewal of those licenses, permits,approvals, registration, clearances, if the same is or are expired at its owncosts.
    The LESSEE shall also be responsible for obtaining all necessaryentry and exit visas, work permits and approvals for its personnel andorganization if any, and if requested by the LESSOR, the LESSE willshow proof of correct licensing of its operation and of its personnel.
    The = arbitration panel shall consist of three (3)arbitrators, one (1) chosen by the complainant, one (1)chosen by the responden,t and a chairman chosen by thearbitrators named by the complainant and the respondent.The Parties expressly agree that:(a)the arbitration tribunal shall decide the matter asexpeditiously as possible, and the arbitration shall becomplete and the decision issued by the arbitrators nolater than twelve (12) months after the date ofcommencement of the arbitration proceedings
    (belng thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good causeto permit an extension of the time for completion.the arbitrators shall only reach their decision by applyingstrict rules of law to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the Englishlanguage;any decision of the arbitration tribunal shalf be final,binding and incontestable and no Party shalf dispute orquestion
    the decision of the arbitration tribunal before anyjudicial authority in the Republic of Indonesia orelsewere.each Party shall bear the expenses, such as traveling,meals and lodging expenses, which It incurs inconnection wih the arbitration.
Register : 26-08-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56111/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13331
  • Of China,b)c)d)e)a)b)Cc)d)e)f)g)h)))dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 277 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
6031 Berkekuatan Hukum Tetap
  • For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State;Article 17 :1.
    Putusan Nomor277/B/PK/PJK/2013interest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.
    Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industnal, commercial orscientific equipment;5.
    The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.
    Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information only forsuch purposes.
Register : 23-02-2017 — Putus : 17-04-2017 — Upload : 13-07-2017
Putusan MAHKAMAH AGUNG Nomor 417 B/PK/PJK/2017
Tanggal 17 April 2017 — DIREKTUR JENDERAL PAJAK VS PT. ORICA MINING SERVICE;
8648 Berkekuatan Hukum Tetap
  • Putusan Nomor 417/B/PK/PJK/2017Bahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and tothe extent to which they relate to those royalties, in subparagraphs 3 (d)and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall by mutualagreement
    not exceed:(a) In the case of royalties described in subparagraphs 3(b) and(c), and to the extent to which they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) In all other cases 15%;The competent authorities of the contracting states shall bymutual agreement settle the mode of application of theselimitations;3.
    Putusan Nomor 417/B/PK/PJK/2017know how dan technology dari Orica untuk melakukanjasa peledakan, sehingga pengenaan tarif sebesar10% sudah sesuai dengan Article 12 ayat (2) huruf adan Article 12 ayat (3) huruf b, c, d, dan f PSBIndonesiaAustralia sebagai berikut:Article 12 ayat (2):Those royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall not exceed:(a)in the case of royalties described insubparagraphs 3(b) and (c
    ), and to the extent towhich they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%;The competent authorities of the ContractingStates shall by mutual agreement settle the modeof application of these limitations;Article 12 ayat (3) huruf b,c,d, dan f:The term "royalties" in this Article means payments,whether periodical or not, and however described orcomputed, to the extent to which they are made asconsideration for:(b) the use, or the right to use, any industrial
    Pemohon Banding)kepada Orica Explosives Technology Pty Ltd danOrica Australia Pty Ltd adalah terkait denganpemberian lisensi berupa hak dan kewenangan untukmemanfaatkan paten atas know how, applicationsoftware dan pemakaian trademark Orica;6) Bahwa article 12 ayat (2) dan article 12 ayat (3) hurufa P3B IndonesiaAustralia mengatur sebagai berikut:Article 12 ayat (2):Those royalties may be taxed in the Contracting Statein which they arise, and according to the law of thatState, but the tax so charged shall
Register : 28-04-2021 — Putus : 15-06-2021 — Upload : 11-08-2021
Putusan PT JAKARTA Nomor 159/PDT/2021/PT DKI
Tanggal 15 Juni 2021 — Pembanding/Penggugat : PT. Alfa Mandiri Diwakili Oleh : PT. Alfa Mandiri
Terbanding/Tergugat : PT. HSING LOONG INDONESIA
192106
  • Any dispute arising out of or in connection with the Agreement(and all documents referred to therein), including any questionregarding its exisience, validity or termination, shall be referred toand finally resolved by arbitration administered by the SingaporeInternational Arbitration centre in accordance with the arbitrationHal 8 Putusan perkara Nomor :159/PDT/2021/PT.DKI.Rules of the Singapore International Arbitration Centre for the timebeing in force, which rules are deemed to be incorporated
    The seat of the arbitration shall beSingapore, it shall be a condition precedent to the commencementof any legal proceedings that parties Shall first attempt in goodfaith to amicably resolve any disputes arising thereform inaccordance with Clause 25.1Yang dalam terjemahan Tersumpahnya sebagai berikut :PENYELESAIAN SENGKETA25.2.
    The SubContractor suspends or creases or threatens tosuspend or crease to carry on businessAnd, in such an event, the SubContractor shall be deemed to haveabandoned the Agreement and the Contractor shall be entilled to claim forall direct and indirect losses and damages arising out of suchabandonment by the Sub Contractor, in addition to all other rights that theContractor may have against the SubContractor under the Agreement.Yang dalam terjemahan resminya berbunyi sebagai berikut :20.
    In the event of any inconsistency or discrepancy between theEnglish and Indonesian teks, the English version shall prevallYang dalam terjemahan resminya adalah sebagai berikut ;32. BAHASAPerjanjian ini dilaksanakan dalam bahasa inggris dan bahasaIndonesia.
Register : 27-09-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56114/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
12618
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 21-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56115/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
13419
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory;The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted;Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right;bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 16-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56120/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14835
  • Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall
    notes of the Certificate of Origin (Form E), and signed by theauthorised signatory,The origin of the product is in conformity with the Rules of Origin for the ACFTA;The other statements of the Certificate of Origin (Form E) correspond to supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall
    be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and
Register : 05-04-2012 — Putus : 20-06-2013 — Upload : 16-01-2014
Putusan PENGADILAN PAJAK Nomor PUT.45758/PP/M.IX/19/2013
Tanggal 20 Juni 2013 — Pemohon Banding dan Terbanding
12740
  • ada klausul atau cap ISSUED RETROACTIVELY atau pada kolom 13 tidakdiberi tanda Issued Retroactively;bahwa Peraturan Menteri Keuangan Nomor: 235/PMK.011/2008 tanggal 23 Desember 2008tentang Penetapan Tarif Bea Masuk Dalam Rangka ASEANChina Free Trade Area (ACFTA) tidak mengatur secara tegas Form E yang diterbitkan setelah tanggal pengapalan;bahwa berdasarkan Operational Certification Procedures for The Rules of Origin of TheAseanChina Free Trade Area, Rule 10 menyebutkan:The Certificate of Origin shall
    exceptional cases where a Certificate of Origin has not been issued at the time ofexportation or soon thereafter due to involuntary errors or omissions or other valid causes,the Certificate of Origin may be issued retroactively but no longer than one year from thedate of shipment, bearing the words ISSUED RETROACTIVELY.bahwa berdasarkan Revised Operational Certification Procedures for The Rules of Origin ofThe AseanChina Free Trade Area, Rule 11 menyebutkan: In principle, a Certificate ofOrigin (Form E) shall
    In exceptional caseswhere the Certificate of Origin (Form E) has not been issued by the time of shipment or nolater than three (3) days from the date of shipment, at the request of the exporter, theCertificate of Origin (Form E) shall be issued retroactively in accordance with the domesticlaws, regulations and administrative rules of the exporting Party within twelve (12) monthsfrom the date of shipment, inwhichcaseit is necessary to indicate ISSUEDRETROACTIVELY in Box 13;bahwa berdasarkan pemeriksaan
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put.45138/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
22014
  • Not later than Desember in each calendar year duringthe term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of theamount of services to provided during the relevant calendar year.NA MARWN > 9010.In addition to the fixed fee specified above , or agreed on an annual basis asprovided herein, the company shall also pay alloutof pocket disbursementsand the third party expenses incurred by KMCOS in providing the
    dan PT XXX dahulu PT KMC Oiltools(Licensee) dinyatakan : in consideration of rights granted herein, theLicensee hereby agrees to pay to the licensor a royalty equal to percentagerate specified in Schedule I of Licensees Gross Revenues from its business asshown in its audited accounts .Bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas ,dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sellproduct under the Unimat Patent, in which case the rate shall
Register : 03-01-2013 — Putus : 12-12-2013 — Upload : 14-04-2014
Putusan PENGADILAN PAJAK Nomor Put-49278/PP/M.VII/19/2013
Tanggal 12 Desember 2013 — Pemohon Banding dan Terbanding
10523
  • ., sebagai Eksportir yang mengirimkan barang tersebut sedangkandalam invoice nomor: BH12050 tanggal 01 Agustus 2012 tertulis LINYIBOHAO INTERNATIONAL TRADING LIMITED COMPANY.berdasarkan Annex 06Revised Overleaf Notes of the CO Form E, Poin 10(Bukti T5) menyatakan:THIRD PARTY INVOICING: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing in Box 13 shall be ticked (). Theinvoice number shall be indicated in Box 10.
    Information such as name andcountry of the company issuing the invoice shall be indicated in Box 7.yang pada pokoknya mengharuskan untuk mencontreng/memberikan tanda(v) pada kolom 13 Form E bilamana terdapat Third Party Invoicing, akantetapi tidak dicontreng.tidak ditemukan persamaan tanda tangan pada Form E dengan SpecimenSignature of Official Authorized to Issue Certificate of Origin of the PeoplesRepublik of China.Menurut Pemohon Banding: bahwa SKA (Form E) Nomor: E12470ZC39833113 tanggal 12 Agustus
Putus : 06-02-2014 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 806/B/PK/PJK/2013
Tanggal 6 Februari 2014 — DIREKTUR JENDERAL PAJAK VS PT. NU SKIN DISTRIBUTION INDONESIA
4219 Berkekuatan Hukum Tetap
  • Likewise, no account shall be taken, in thedetermination of the profits of a permanent establishment, for amounts charged(otherwise than towards reimbursement of actual expenses), by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents or other rightsor by way of commission for specific services performed or for management or by wayof interest on moneys lent to the head office
    of the enterprise or any ofits other offices;4 No profits shall be attributed to a permanent establishment of a resident of oneof the Contracting States in the other Contracting State merely by reason of thepurchase of goods or merchandise by that permanent establishment, or by the residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of
    those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 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 not exceed 10 percent of the gross amount of
    or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport);4 Paragraph 2 shall
    In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.
Register : 29-04-2021 — Putus : 05-08-2021 — Upload : 20-08-2021
Putusan PN JAKARTA PUSAT Nomor 202/Pdt.Sus-PKPU/2021/PN Jkt.Pst
Tanggal 5 Agustus 2021 — Pemohon:
PT. BANK QNB INDONESIA TBK
Termohon:
1.PT. CISADANE RAYA CHEMICALS
2.LUSIANA
3.DIANA TJHANG
4.PT. DINARETTA LESTARI
49499
  • Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the GuarantorHalaman 9 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.Pstor any other person or any intermediate settlement of account orother matter whatsoever.
    Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the Guarantoror any other person or any intermediate settlement of account orother matter whatsoever.
    such amount to theHalaman 14 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.PstSecurity Agent in the required currency as aforesaid forthwith uponreceiving the Security Agents first written demand (the Demand).Section 2.3:Continuing Guarantee, This Guarantee shall be a continuingguarantee and shall remain in full force and effect until the expiry ofthe Guarantee Period, notwithstanding the insolvency or liquidation orany incapacity or change in the constitution or status of the
    Enforcement upon an Event of DefaultIf a Determination is required following the occurrence of anEvent of Default under any of the Loan Agreements as towhether the Lenders should:i. accelerate the Loans; oril. enforce the Security,in each case, by reason of such Event of Default, the follozvingprovisions shall apply:(a) the Security Agent shall (at the written request of anyLender):. forthwith give notice of the occurrence of such Event ofDefault to each of the lendersll. request that each of the
    Lenders promptly notifies theSecurity Agent by the relevant Decision Date of itsdecision in respect of such Determination:(b) if the Security Agent:' (i) IS instructed by the Lenders to enforce all or any part ofthe Security, the Security Agent shall do so in respect ofthe relevant Security, in each case, in accordance xviththe terms of the Security Documents and this Agreement;or(ii) is instructed by the Lenders not to enforce the Security, noLender shall be entitled to request the Security Agent
Register : 16-09-2014 — Putus : 09-04-2015 — Upload : 08-07-2015
Putusan PN DENPASAR Nomor 658/Pdt.G/2014/PN.DPS
Tanggal 9 April 2015 — ADE CHAIRANI NURSYAFITRI MELAWAN PT. BALI RESORT & LEISURE COMPANY
8543
  • Any dispute between the Parties arising out of this Agreement orany of the related agreements which cannot first be settled by thePresident Directors of the LESSOR and the LESSEE withinninety (90) days of either Party requesting in writing a meeting tosettle the relevant dispute, shall be submitted to bindingarbitration in Singapore at the Singapore International Arbitration13Center (SIAC) or elsewhere as agreed by the Parties under therules for Arbitration of the SIAC In force at such time and Inaccordance
    The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairmanchosen by the arbitrators named by the complainant and therespondent.2 The Parties expressly agree that:a)b)the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issuedby the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings
    (being the date ofservice of the complaint by the party initiating the arbitration), unlessthe arbitration panel finds good cause to permit an extension of thetime for completion.the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the English language;any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute
    Dpsd) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity.2 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other