Banding, lebih lanjut, dalam Overleaf Note Attachment C dariACFT A point 3 dinyatakan sbb:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligible forpreferential treatment, the requirement is that either: (i) The products wholly obtained in theexporting member state as defined in Rule 3 of theASEAN China ROO;(ii) Subject to subparagraph (i) above, for the purpose of implementing theprovisions of Rule 2(b) of the ASEAN China ROO, products worked on andprocessed as a result of which

the total value of the materials, parts or produceoriginating from non ACFTA member states or of undetermined origin used doesnot exceed 60% of the FOB Value of the product produced or obtained and thefinal process of the manufacture is performed within territory of the exportingmember state;(iii) Products which comply with origin requirements provided for Rule 2 of theASEAN China ROO and which are used in a member state as inputs for finishedproduct eligible for preferential treatment in another

member state/states shall beconsidered as a product originating in the member state where working orprocessing of the finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; or(iv) Products which satisfy the products specific rules provided for in attachment B ofthe ASEAN China ROO shall be considered as goods to which sufficienttransformation has been carried out in a partybahwa menurut Pemohon Banding, dari overleaf Note attachment C

Svitzer claim sums which they sayare outstanding, and due from and payable by Trada, in the principal sumsof US$7,358, 140.65 (2011 contract) and US$4,267,023.20 (2012 contract)together with interest thereon (as at 31 March 2015) totallingUS$2,989, 784.02 and US$2,011,539.18 respectively, and continuing toaccrue thereafter at the daily rates of US$2,516.08 and US$1,459.08.Those figures have subsequently been revised (downwards). Svitzer furtherask for their costs, which am asked to assess.

Trada raised severaldefences which will introduce and consider below;Terjemahannya adalah: Alasan Putusan Kedua Arbitrase, menjelaskan:pada tanggal 23 September 2011 kapal mengalami kebakaran dan ledakansaat berlabuh dan beroperasi sebagai FSO di Lapangan Widuri di LautJawa.

The Claimants cost of the reference which in the sum of 150,000;(ii) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisAward until payment;(ili) hold and award that the Claimant is entitled to simple interest on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the Respondent shall bear and pay myHalaman 3 dari 31 hal. Put.

The Claimants cost of the reference which assess in the sum of150,000;(iii) hold and award that the Claimants is entiled to simple interst on theaforesaid sums at 12.12% per annum pro rata from the date of thisaward until payment;(iv) hold and award and direct that the respondent shall bear and pay myfees in the reference and the costs of this award in total sum of26,881.25 Provided always that if in the fist place the claimant shallhave paid all of any partthereof the claimant shall be entiled to

Nomor 169 K/Padt.SusArbt/20176.Konvensi New York telah diratifikasi oleh Republik Indonesia melaluiKeputusan Presiden Nomor 34 Tahun 1981, tanggal 5 Agustus 1981(vide bukti T3), sehingga Konvensi New York menjadi norma hukumpositif di Indonesia;Pasal V butir (e) dari Konvensi New York menyatakan bahwa putusanarbitrase internasional hanya dapat dibatalkan oleh:a competent authority of the country in which, or under the law of which,that award was made;Terjemahannya dalam Bahasa Indonesia adalah sebagai

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer

or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The 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 may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B) Menurut pendapat pemohonbanding ( kami ) penyataan diatas kurang tepat karena berdasarkanHarmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which

Putusan Nomor 737/B/PK/PJK/201511pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu..Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n)Cogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(o)Slippers

or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attachedto the sole by stitching;(p)Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example, bathingslippers)12.Bahwa dengan Explanatory Notes, untuk sub

operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance of its operations;c) to establish accounting standards and procedures byhaving control of the accounting system so as to causeto be kept accounts books which

infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall arranges:a) for the planning and procurement of plant, equipmentand machinery and any tools therefore necessary forthe Company to commence and carry out the businessof the Company, which

plant, equipment and machineryare more particularly described in Appendix C hereto(the plant and machinery);b) to provide knowhow and technical assistanceconcerning the erectionvof the plant and machinery inorder for the Company to undertake production and tocontrol the quality of products of the required standarddetails of which are set out in Appendix C hereto (the"technical setup) together with such spare parts andtooling in respect of or in connection with the technicalsetup as Shall be necessary

(the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant and machineryand

inproviding the sen/ices referred to in clause 3.2. on acost plus 10% basis (net of any other tax) on a monthlyor such other periodic basis as GCSS may deemappropriate;4.3 Secondment Costs: In consideration of GCSS performingits obligations under Clause 3.3, the Company shall becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason, 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

Putusan Nomor 73/B/PK/PJK/201 7The 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

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) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) 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;(da) Sandals consisting of straps across the instep and counter or heelstrap 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;Halaman 28 dari 31 halaman.

that BRN compensates and pay BUI the amount of US$2,198,930 for the illegal mining and extraction of the coal depositfrom Block 411.(11) ORDERS that BRN pays BUI interest in the amount ofRp.579,208, 700.06 and US$ 3,706,583.95 for the period until 15 June2009, and thereafter at the rate of 6% per annum, compoundedevery 90 days over the principal amounts awarded under DecisionsNos. 6,7,8,9 and 10 above.(12) NOTES that SIAC has determined the arbitration costs for theproceedings at S$ 402,134.84, which

This resulted in an agreement being concluded with BRN on12 January 2006, which is Exhibit 2 to the SOC. That agreement wasHal. 11 dari 39 hal. Put. No. 64 K/Pdt.Sus/2010rudimentary, and it was soon replaced with the BUI CooperationAgreement which signed on 28 July 2006, together with the PresidentDirector of BRN.

NTC is thecompany which holds the Coal Contract of Work ("CCOW") from theGovernment of Indonesia ("GOI"). The NTC Cooperation Agreement wasexecuted on the same day",Yang terjemahan Bahasa Indonesianya (Bukti P8a), berbunyi:"Pertamatama saya dikenalkan kepada Ibu Ratna Handini dan Tn.Djendri Djusman dari pihak BRN sekitar tahun 2005. Hal inimenyebabkan dibuatnya suatu perjanjian dengan BRN pada tanggal 12Januari 2006, yang tercantum dalam Lampiran 2 SOC.

Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made".Yang dalam terjemahan bebas dalam bahasa Indonesianya adalah1.

Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made"Terjemahannya:"1.

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 pos penjelasan pos 64.02 pada halaman XII64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots 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 quarte 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 acroos 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

(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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

Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:s Ski boots consisting of several moulded parts hinged on rivetsor similar devices;t Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;u Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;v Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;w Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;12.13.14.x Nonwaterproof footwear produced

waters of that Party, provided that that Party has the rights to exploit such wateseabed and beneath the seabed in accordance with international law;g) Products of sea fishing and other marine products taken from the high seasvessels registered with a Party or entitled to fly the flag of that Party;h) Products processed and/or made on board factory ships registered with a Partyentitled to fly the flag of that Party, exclusively from products referred toparagraph (g) above;i) Articles collected there which

Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tooriginating and eligible for preferential concessions if they conform to the orirequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recoveryparts of raw materials, or for recycling purposes; andj.

films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which

the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected with suchpermanent establishment or fixed base.

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.

the right to use:i motion picture films; orii films or video tapes for use in connection with television; orilitapes for use in connection with radio broadcasting; ortotal or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which

the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The 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 may be made ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Putusan Nomor 77/B/PK/PJK/2015bagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory Noted Bab64 Umum (B)>,~~Menurut pendapat pemohon banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which are neither fixed to

syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk sub pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan sub 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 orsimiliar 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

Jumlah penyelesaian yang disetujui untukdibayarkan Pihak Kedua adalah Rp430.000.000,00 (empat ratus tiga puluhjuta rupiah) (Jumlah Penyelesaian).Jumlahuntuk menyelesaikansebagaisebagaimana dimaksud dalamPenyelesaianfirst state the following:Whereas the First Party has filed acivil claim concerning an allegedbreach of promise (wanprestasi)against the Second Party which hasbeen registered in the South JakartaDistrict Court (the Court) on 25 July2017 with registered number : Reg.451 / PDT.G / 2017 /

If within 30 (thirty) calender daysas of the date when the Parties tryto settle the dispute as mentionedin Article 6.1 for which suchamicable settlement cannot bereached, then the Parties agree tosettle such dispute through theSouth Jakarta District Court.Article 7Governing LawThis Agreement shall be made, construedand enforced under the laws of Republic ofIndonesia.Article 8Governing LanguageThis Agreement is drawn up in theIndonesian and English language.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , 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 plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The 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 plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatan memenuhisyarat kKedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 hams memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan The Heading covers, inter alia:(m) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(0) Slippers or mules without quarter or countecthe uppers of which, beingproduced In one piece or assembled other than by stitching, areattached to the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced

Putusan Nomor 839/B/PK/PJK/2016claims, participating in profits, as well as income from othercorporate rights which is subjected to the same taxation treatmentas income from shares by the laws of the State of which thecompany making the distribution is a resident;Commentary Art.10 paragraf 28Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, hut also other benefits in money or money'sworth, such as bonus shares, bonuses,

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company confer entitlementare, as ageneral rule, available solely to the shareholdersthemselves.

Putusan Nomor 839/B/PK/PJK/2016claims, participating in profits, as well as income from othercorporate rights which is subjected to the same taxation treatmentas income from shares by the laws of the State of which thecompany making the distribution is a resident;Commentary Art.10 paragraf 3 (28)Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or money'sworth, such as bonus shares, bonuses

The reliefs provided in theArticle apply so long as the State of which the paying company isa resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits made bythe company or are derived, for example, from reserves, ..profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves.

Putusan Nomor 3206/B/PK/Pjk/20181213.1(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, 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 thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers).

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

In the determination of the profits of a permanent establishment, thereshall be allowed as deductions expenses which are incurred for thepurposes of the permanent establishment, including a reasonableallocation of executive and general administrative expenses incurred forthe purposes of the enterprise as a whole, whether in the ContractingState in which the permanent establishment is situated or elsewhere.4.

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

Jika laba termasuk unsur yang diatur secara tersendiri pada pasalpasallain dalam Persetujuan ini, maka ketentuan pasalpasal tersebut tidakakan terpengaruh oleh ketentuanketentuan Pasal ini;Bahwa disamping itu itu sesuai Commentary on Article 12 OECD Model,paragraph 11.2 dinyatakan:This type of contract thus differs from contracs for the provision of services,in which one of the parties undertakes to use the customary skills of hiscalling to execute work himself for the other party Payments made under

If the activity is not one for which the independententerprise would have been willing to pay or perform for itself, the activityHalaman 17 dari 29 halaman.