Failureto be present and/or represented at any weighing, sampling,sample preparation and moisture determination shall be deemed tobe a waiver of the right only in such instance.10.2. Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously.10.3 Sample Splits.

Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.

When thedifference between the assay results of the parties for copper, goldand silver is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay. In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.

In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the original assays.

8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.

dilampirkan pada berkas keberatan: Dokumen Nomor Tanggal KeteranganPIB 336427 2682013 Pemasok: SheInternationalForm E Nottanggal 8 AgInvoice/PL 20130725 = 2572013 Suplier: ShanPTSINERG InternationalIB/L TRBPX1360 382013 Shipper: Shar840 InternationalForm E E1331041035882013 Exporter's: S/00001 InternationalInvoice:tanggal 25 Iu 9.10.11.bahwa berdasarkan Attachment A: Revised Operational Certification Procedures forRules of Origin of The ASEANChina Free Trade Area:Rule 2The Certificate of Origin (Form E) shall

Tarif bea masuk dalam rangka ASEANChina Free Trade Area (ACFTA) ylebih rendah dari tarif bea masuk yang berlaku secara umum, haidiberlakukan terhadap barang impor yang dilengkapi dengan SuKeterangan Asal (Form E) yang telah ditandatangani oleh pejabat berwen:di negaranegara bersangkutan;b. ...dst;bahwa berdasarkan Rules of Origin for the ASEANChina Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produor obtained in a Party

Comprehensive Economic CoOperation Between *Association Of South East Asian Nation And The Peoples Republic Of China (ProtoKedua Untuk Mengubah 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 are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligiunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly

be specified5 3*patately for each sales Contract and Subdees eg +C. 20 SeparateCash calle and dabitfakes by Plant Operator and Paid byFroducers in ageardance with the Agcountlag Procetuce,Such charges and Piyments shall be fiSjact!

Capital Projects shall be shown SOpacately and ghalyue in accordance with Producers" latest eatimates of eachSales Contrace's Percentage as determined under Article 11of the Agreement, Tf curing @ yeac there Shall be aFevision in the estimate of a Sales Contract'g Percentage,or if the final determination of such Sales Conmtrace'sPercentage pursuant to Sectlon 11.02 of the Agfecment shallFeflect a diserepancy from the estimates during such year,tPPTopfiate adjustments wilt be mide in the ancunts

Putusan Nomor 1426/B/PK/PJK/2017 The due date for @ach cash es11 Shall be Set by Planx EOperator, provided Plant Operates gives PredHers at 1 ft. a fastWO Weeks!

Tf the cash calls for a given meath in the aggregate exceedactual expenditures fer sald months the cash call nextSucceeding tha issuance of the deble note reforred to inSection 7 below shall be reduced by th amcuat of suchSELC#Es.E.

To the extont that funds are then held inthe Badak Payment Account the Trustee shall, promplly upon receiptof notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Com.pony from the Dadak Payment Account the amount of such invoice,poreuaut to procedures to be agreed upon pursuant to Section 6.2,6.2 Portamina and the Contractors shall agres with the Lique.faction Company on appropriate procedures for the payment of funds 10payalde

WallemSentosa Shipping Corporation" (hereinafter called "the Company)which shall be incorporated under the laws of Republic ofIndonesia as a Perseroan Terbatas (abbreviated as PT). TheCompany may be in such other name as the relevant authorities inthe Republic of Indonesia shall allow and the Parties hereto shallagree.

Untuk lebih jelasnya, kami kutip ketentuan Pasal 2.5 JointVenture Agreement, sebagai berikut:"Subject to no objection of the principals, Larsen Ship shall transferLarsenShip's Existing Business to the Company when the Companyhas obtained all the licenses, authorizations, consents, or approvalsmentioned in Clause 2.1 above and is ready to commence business.LarsenShip shall endeavour to obtain all required licenses within aperiod of three months from the date of submission of the applicationto BKPM

WallemSentosa Shipping Corporation (hereinafter called "the Company)which shall be incorporated under the laws of Republic ofIndonesia as a Perseroan Terbatas (abbreviated as PT). TheCompany may be in such other name as the relevant authorities inthe Republic of Indonesia shall allow and the Parties hereto shallagree. The formation of the Company will be done by virtue of theprovisions of the Foreign Investment Law (Law No. 1 of 1967 asamended by law No.

LarsenShip shall endeavour to obtain allrequired licenses within a period of three months from the date ofsubmission of the application to BKPM.

belah pihak telah mengatur secara tegas dalam suatu perjanjian penyelesaiansengketa dan sesuai dengan ketentuan pasal 3 UndangUndang RI Nomor 30 Tahun 1999tentang Arbitrase dan Alternatif Penyelesaian Sengketa bahwa Pengadilan Negeri tidakberwenang untuk mengadili sengketa para pihak yang telahterikat dalam Perjanjian Arbitrase ; 0 2oneconsenenseene=Menimbang, bahwa dilihat dari bukti awal T2 berupa Settlement Agreement(terjemahan Perjanjian Penyelesaian) pada point F , menyatakan :This Agreement shall

Any disputes whatsoever arising out of or in connection with thisAgreement, including any question regarding its existence, scope, validity or termination(Dispute) shall be referred to and finally resolved by the London Court of InternationalArbitration (the LCIA), which Rules are deemed to be incorporated herein by referenceinto this Clause.

There shall be one arbitrator and the appointing authority shall be theLCIA, such appointment to be made by the LCIA within four days of filing a Request forArbitration with the LCIA. The seat of arbitration shall be London, England, and allhearings shall take place in London, England, and the arbitration shall be conducted in theEnglish Language and the award shall be in English.Terjemahan:Perjanjian ini akan diatur oleh dan ditafsirkan sesuai dengan undangundang Inggris danWales.

Tempat arbitrase adalah London, Inggrisserta semua sidang akan berlangsung di London, Inggris, dan arbitrase akan dilakukandalam bahasa Inggris dan keputusannya akan dalam bahasaVQ GTS, ~ ~~ ~ ~~ nm nnn nnn nnn nnnMenimbang, bahwa clausula arbitrase tersebut di atas yang menyebutkan bahwa :Any disputes whatsoever arising out of or in connection with this Agreement, including anyquestion regarding its existence, scope, validity or termination (Dispute) shall be referredto and finally resolved by the

VII GATT menyebutkan:"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported good."

VII GATTyang berbunyi sebagai berikut:The customs value of imported goods shall be the transaction value, provided:Halaman 7 dari 38 halaman.

However,the charges for the right to reproduce the imported goods inthe country of importation shall not be added to the priceactually paid or payable for the imported goods indetermining the customs value.2.

Given the unique situation with regard to data orinstructions (software) recorded on carrier media for dataprocessing equipment, and that some Parties have soughta different approach, it would also be consistent with theAgreement for those Parties which wish to do so to adoptthe following practice:In determining the Customs value of imported carrier mediabearing data or instructions, only the cost or value of thecarrier medium itself shall be taken into account.

TheCustoms value shall not, therefore, include the cost or valueof the data or instructions, provided that this is distinguishedfrom the cost or the value of the carrier medium.For the purpose of the Decision, the expression carriermedium shall not be taken to include integrated circuits,semiconductors and similar devices or articles incorporatingsuch circuits or devices; the expression data or instructionsshall not be taken to include sound, cinematic or videorecordings.Halaman 29 dari 38 halaman

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The CONTRACTOR shall severally pay tothe government the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income Tax Lawand its implementing regulations.

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;Halaman 56 dari 68 halaman Putusan Nomor 1831/B/PK/PJK/201726.1.2.

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...;(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.

In respect of the capital structure of the Company,Clearbridge and the Vendor Shareholders agree and undertake to execute,on date of this Agreement, a shareholders circular resolution thatapproves the following classification of Shares (Classification ofShares):(a) 89% of the issued and paidup share capital of theCompany as at the date of this Agreement shall be classified asClass A Shares, where each Class A Share shall have nominalvalue of IDR 100,000 and carry voting rights and entitlement toreceive

The Class A Shares as a whole shall carry100% of the voting rights at any meeting of the Shareholders.Halaman 7 dari 41 Putusan Perdata Gugatan Nomor 227/Pdt.G/2020/PN Jkt.

be classified asClass B Shares, where each Class B Share shall have nominalvalue of IDR 100,000 and carry no voting rights but withentitlement to receive dividends.

Pursuant to Classification ofShares, Genesis shall hold 14,300 Class B Shares, representing11% of the issued and paid up shares of the Company.Article 2.3.

Berikut kami kutipkan ketentuan didalam Perjanjian Pemegang Saham April 2018 yang mengatur mengenaipilihan hukum (governing law) dari Perjanjian Pemegang Saham April 2018:33.1 This Agreement shall be governed by, and construed in accordancewith, the laws of Singapore.33.2 The parties agree to submit to the nonexclusive jurisdiction of thecourts of Singapore.Halaman 31 dari 41 Putusan Perdata Gugatan Nomor 227/Pdt.G/2020/PN Jkt.

Hal inikarena PSC telah berlaku terlebin dahulu daripada Tax TreatyIndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnyajangka waktu kontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Contractor shall comply with the requirements ofthe tax law in particular with respect to filling of returns, assessment of taxand keeping and showing of books and records;Halaman 34 dari 70 halaman.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan 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.

Berikut adalah kutipan butir 5 Protoco/ 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

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.....

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan 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:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section .2. angka 2.8 PSC:Halaman 49 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/201721.2.8.

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

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.....

In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'Sparticipating interest in this CONTRACT.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan 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.

Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 "Business profits", nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount.

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

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.....

DCU 0081,Clause 14 Exhibit e page 11)Costs for additional materials, equipment and personnel notcovered by the rates as given in Exhibit E parts 8, 9, to and 15and Exhibit J under this Contract shall be paid for asreimbursable costs with the prior written authorization ofCompany.

Company will request Contractor to obtain at leastthree (3) competitively bid quotations and submit these forCOMPANY 's review and approval prior to any work orders orpurchase orders are placed;Any such reimbursable equipment or materials or servicessupplied by CONTRACTOR at COMPANY request shall be deemedCOMPANY's items or services; 2. Pearloil (Salawati) Ltd.(Contract No.

DCU001/POWSL/DA/IV/07, Clause 4Third party services, provided by Contractor at the specific request ofCompany, shall be reimbursed at Contractor's actual netdocumented invoice costs. 3. ConocophillipsIndonesia Inc. Ltd.

The followingschedule of taxable handling charges as apercentage of total cost as verified by Third Partyinvoices will apply to materials, equipment andpersonnel upon written request by COMPANY.Handling charges will be applied per order andreguirements shall be combined in so far aspossible:Halaman 26 dari 38 halaman.

Thefollowing handling charges shall becalculated on the total value of eachprocurement instruction: Cost ofHandling Procurement ChargeUp to US$20,000 (inclusive) 5%In Excess of US$20,000 3%4. Kontrak Drilling antara Pemohon Banding denganPearloil (Salawati) Ltd. Nomor 001/POWSL/DA/IV/07, menyebutkan:Exhibit "D" Compensation Halaman 2.5.

The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the First (1") day of each month for theterm of this Agreement, including any extensions thereot....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1174 (PKBIAYA SEWA.

The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the (20") day of each month for the termof this Agreement, including any extensions thereof....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1207 (PKBIAYA SEWA. Biaya sewa yang harus dibayar oleh PENYEWAPenetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.

In addition to the rentalabove, LESSEE shall pay LESSOR an additional sum ofUSD95 (Ninety Five United States Dollars) per flight hour andUSD 15 (Fifteen United States Dollars) per cycle as a"Component Reserve Charge, .... The Component ReserveCharge shall be due and payable on the tenth (10th) day ofthe calendar month immediately following the month in whichthe flying of the Aircraft occurred... .;Terjemahan resmi Pasal 3.1.b.Perjanjian Sewa:BIAYA CADANGAN KOMPONEN.

If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.

In the case of any default hereunder, LESSOR shall have theright to exercise any one or more of the following remedies: (a) ....;CD) swxerey(c) LESSOR may take possession of the Aircraft withoutdemand or notice, wherever it may be located....Terjemahan resmi Pasal 23.1.c. Perjanjian Sewa:.... Dalam hal suatu cedera janji berdasarkan Perjanjian Sewea ini,PEMBERI SEWA berhak untuk menggunakan salah satu ataubeberapa pemulihan berikut ini:(a)....;(b)....

In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so charged shall notexceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

terutangnya pajak adalah pada saat bungadibayarkan kepada penduduk Thailand, bukan sebagaimana dimaksud pada Pasal 8 PeraturanPemerintah Nomor 138 Tahun 2000 yaitu : mana yang lebih dulu antara terutang dandibayarkan atau tergantung pembukuan Wajib Pajak, jadi perundangundangan Indonesiadimaksud dalam Pasal 8 Peraturan Pemerintah Nomor 138 Tahun 2000 tidak berlakuseluruhnya karena yang berlaku adalah P3B;bahwa anak kalimat but if the recipient is the beneficial owner of the interest, the tax socharged shall

be subjectchange and shall be determined by mutual discussion and agreement byboth parties at the latest of three (3) month prior to the commencementof such contract year.

The minimum quantity of the product purchasedby CJI for contract year 2012 and 2013 shall be in the minimum ofseventy thousand metric ton (70,000 MT)The quantity of the product purchased by CJI for contract year 2014onwards as referred to in Article 4.2 (d) above shall be subject tochange and shall be determined to a fixed quantity as referred to theestablishment and operation of Jombang expansion plant as agreed bythe Parties.A tolerance of minus five percent (5%) of the annual minimum totalpurchase

of each contract year respectfully, is applicable, provided thatpurchasing shall be in lot sizes in maximum of five thousand fivehundred metric ton (5,500 MT).

Isi ketentuan Pasal 14.2 danPasal 14.3 kami kutip adalah sebagai berikut:14.2 Any controversy or claim arising out of or in relation to thisAgreement, or breach hereof, shall be finally settled by arbitration inJakarta;14.3 The arbitration shall be conducted before 3 (three) arbitrators inaccordance with the Rules of Arbitration of Badan Arbitrase NasionalIndonesia then in effect in accordance with Law No. 30 of the year1999 concerning Arbitration and Alternative Dispute Resolution (as itmay be amended

be subject changeand shall be determined by mutual discussion and agreement by bothparties at the latest of three (3) month prior to the commencement of suchcontract year.

For the purposes of this Agreement an individual, who is amember of a diplomatic or consular mission of one of the twoStates in the other State or in a third State and who is a nationalof the sending State, shall be deemed to be a resident of thesending State if he is submitted therein to the same obligationsin respect of taxes on income as are residents of that State;Article 111.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

State with respect to debtclaims guaranteed or insured by the Government of theother State including political subdivisions and localauthorities thereof, the Central Bank of the other Stateor any financial institution owned or controlled by thatGovernment;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 industrial, commercial orscientific equipment;The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4;6.

Any informationreceived by one of the two States shall be treated as secret in the samemanner as information obtained under the domestic laws of that State andshall be disclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.

disahkan dengan Keputusan Presiden Republik Indonesia Nomor 48Tahun 2004 tentang Pengesahan Framework Agreement On Comprehensive Economic CoOperation Between The Association Of South East Asian Nation And The Peoples OfChina (Persetujuan Kerangka Kerja Mengenai Kerjasanna Ekonomi Menyeluruh AntaraNegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republik RakyatChina);Menimbangbahwa berdasarkan Rules of Origin Rule 8 disebutkan tentang Direct Consignmentdisebutkan bahwa :The following shall

the products have not entered into trade or consumption there;iii) the products have not undergone any operation there other than unloadingand reloading or any operation required to keep them in good condition.bahwa berdasarkan Revised OCP For the Rules of Origin of the ASEANCHINA FREETRADE AREA Rule 21 disebutkan bahwaFor the purpose of implementing Rule 8(c) of the Rules of Origin for the ACFTA, wheretransportation is effected through the territory of one or more nonACFTA Parties, thefollowing shall

Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothingin paragraph 2 of this Article shall preclude that Contracting State fromdetermining

the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films, and films or tapes for radio or television broadcasting

Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 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, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent

In such case, the provisions of Article7 or Article 14 of this Agreement, as the case maybe, shall apply;"9 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24919/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat

casukoreksi biaya usaha yang dibayarkan kepada kantor pusat dan AsiaPasific regional lainnya (Offshore Charges) yang didalilkan olehTerbanding sekarang Termohon Peninjauan Kembali, maka MajelisHakim Agung berpendapat bahwa in casu memiliki keterkaitan hubunganhukum (innerlijke samenhang) ketentuan P3B Indonesia AmerikaSerikat sebagaimana yang dimuat dalam Article 8 section (3) P3BIndonesiaAmerika yang menyatakan bahwa :/n the determination ofthe business profits of a permanent establishment, there shall

However, no such deduction shall be allowed inrespect of amounts, if any, paid (otherwise than towards reimbursementof actual expenses) by the permanent establishment to the head office ofthe enterprise or any of its other offices, by way of royalties, fees or othersimilar payments in return for the use of patents or other rights, or by wayof commission for specific services performed or for management, or byway of interest on moneys lent to the permanent establishment.

Likewise,no account shall be taken, in the determination of the profits of apermanent establishment, for amounts charged (otherwise than towardsreimbursement of actual expenses), by the permanent establishment tothe 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 orother rights or by way of commission for specific services performed or formanagement or by way of interest on moneys lent to the head office

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other

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 inHalaman 11 dari 30 halaman. Putusan Nomor 275/B/PK/PJK/2013connection with the sale on credit of any industrial, 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.

20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan :Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall

Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.