Di dalam kasus ini, Oracle Corporation memberikan jasa yangmemerlukan sumber daya dan keahlian yang dimiliki untuk mendukungbisnis Pemohon Banding Lihat OECD paragraf 11.1 dan 11.2 disebutkan:In the know how contract, one of the parties agrees to impart to theother, so that he can use them for his own account, his specialknowledge and experience which remain unrevealed to public. It isrecognized that the grantor is not required to play anypart himself.

Putusan Nomor 1112/B/PK/PJK/2015aktifitas tertentu. untuk dapat memenuhi kewajibannya, termasukmengeluarkan biaya untuk gaji dari pegawai yang terlibat atau bahkankepada subkontraktor.OECD paragraf 11.3 menyebutkan sbb:The supply of know how (in most cases) would generally be very littlemore which need to be done by the supplier under the contract other thanto supply existing information or reproduce existing material.On the other hand services involve a very much greater level ofexpenditure by the

The following criteria arerelevant for the purpose of making that distinction:In most cases involving the supply of knowhow, there would generallybe very little more which needs to be done by the supplier under thecontract other than to supply existing information or reproduce existingmaterial.

Itgenerally corresponds to undivulged information of an industrial,commercial or scientific nature arising from previous experience,whichas practical application in the operation of an enterprise and from thedisclosure of which an economic benefit can be derived."Informasi yang belum pernah diungkapkan. Bahwa Pedoman OECDparagraf 11 menyatakan bahwa dalam konirak royalti harus terdapatpenyaluran atas informasi yang sudah ada namun belum pernahdiungkapkan.Halaman 34 dari 48 halaman.

Dengandemikian satusatunya kesimpulan yang dapat ditarik adalah bahwaPemohon PK (dahulu Pemohon Banding) tidak dapat memperolehmanfaat ekonomi dari transfer tersebut dalam rangka penjualan/pemberian jasa kepada para pelanggannya.OECD Commentary ayatl1.4 layanan purnajual, bantuan teknis,advokasi dan akuntansi tidak termasuk layanan knowhowExamples of payments which should therefore notbe considered to bereceived as consideration for the provision of knowhow but, rather, forthe provision of services

NonpaymentThe Purchaser does not pay on any payment date anyamount payable pursuant to a Transaction Document at theplace and in the currency in which it is expressed to bepayable.Terjemahan tidak resmi Pasal 14.1. jo Pasal 14.2. PerjanjianPenjualan Dengan Angsuran:14.1. Peristiwa WanprestasiMasing masing peristiwa yang ditetapkan dalam Klausul 14ini adalah Peristiwa Wanprestasi dan penolakan Perjanjianini oleh Pembeli.14.2.

to the Purchaser and withimmediate effect terminate the Purchasers rights to possession ofthe Helicopter, whereupon the rights of the Purchaser to possessthe Helicopter under this Agreement will cease; and/or(ii) Proceed by appropriate court action to enforce performance by thePurchaser of this Agreement and/or other Transaction Documentsand/or to recover damages for the breach of this Agreement;and/or(iii) Either at the Purchasers sole cost and expense:(A) Take possession of the Helicopter, for which

Remedies and Deregistration and Export on a DefaultThe Purchaser agrees that if an event of Default is continuing:(a)(b)in addition to all other remedies available, the Seller will beentitled to obtain any of the orders specified in Article 13 (1) ofthe Cape Town Convention and that Article 13 (2) of the CapeTown Convention will not apply; andon termination of the Possession Period, the Seller mayprocure the deregistration of the Helicopter, its export andphysical transfer from the territory in which

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.... the courts of the Contracting State on the territory of which theobject is situated have jurisdiction to grant relief under Article 13(1)(a),(b), (c) and Article 13(4) in respect of that objectTerjemahan tidak resmi Pasal 43 (1) Konvensi Cape Town:.... pengadilan dari Negara Peserta pada suatu wilayah di manaobjek berada, memiliki yurisdiksi untuk memberikan tindakanberdasarkan Pasal 13(1)(a), (b), (c) dan Pasal 13(4) sehubungandengan objek

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:Halaman 19 dari 52 Putusan Nomor 19/Pid.B/2019/PN Nab25.26..... the courts of the Contracting State on the territory of which theobject is situated have jurisdiction to grant relief under Article 13(1)(a),(b), (c) and Article 13(4) in respect of that objectTerjemahan resmi Pasal 43 (1) Konvensi Cape Town:.... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki. yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1

Inexceptional cases where the Certificate of Origin (Form E) has not been issued by thetime of shipment or no later than three (3) days from the date of shipment, at the requestof the exporter, the Certificate of Origin (Form E) shall be issued retroactively inaccordance with the domestic laws, regulations and administrative rules of the exportingParty within twelve (12) months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.bahwa Revised Operational

Meliputi : Machinery plant and other mechanical tools, electrical andelectronic equipment including, air conditioning system lifts, moveableequipment, design, moulds, patterm,supporting and protective structure,but not limited to lighting system, fire fighting equipment, compressor,washing and cleaning machine, generator, spare part and all otheraccessories attached theeto, which all contained within the premises andowned by insured or rented or hold in trus and for which the insured areresponsible

The Parties have agreed that the Contract is assumed to besuspended temporarily starting 30' September 1998, until thepolitical and economic situation in Indonesia will allow the Projectto be continued, or until the date mentioned in condition 3) below,which ever is earlier;2.

The Parties agree that once conditions conducive to continuationexist, and provided BTID wishes so to continue the Project, POCshall complete the Contract Works, until all phases of workprovided in the Contract are completed and secured, ascontemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political

, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;However if until 18t November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

such time, which termsand conditions shall be as nearly approximate those of theoriginal contract as economic, political and physicalcircumstances at such time shall permit;However if until 18 November 2000, BTID still have notresumed the Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties."

time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political and physical circumstances at such time shallpermit;6) However if until 18* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties."

Due process of lawpadadasarnya bukan sematamata mengenai rule of law, akan tetapi merupakanunsure yang essensial dalam penyelenggaraan peradilan yang intinya adalahbahwa ia merupakan ...a law which hears before it condemns, which proceedsupon inquiry,and renders judgement only after trial... Pada dasarnya yangmenjadi titik sentral adalah perlindungan hakhak asasi individu terhadap arbitraryaction of the goverment.

Pasal 14 angka 3 huruf a (mengenai hak yang dilanggar) :In thedetermination of any criminal charge against him, everyone shall beentitledHalaman 7Putusan No. 30/Pra.Pid/2016/PN.Mdn.to the following minimum guarantees, in full equality :a) To be informedpromptly and in detail in a language which beunderstands of the nature andcause of the charge against him ;terjemahannya :Dalam penentuan suatutindak kejahatan, setiap orang berhak atas jaminanjaminan minimaldibawah ini secara penuh, yaitu :a) untuk

Anacceptance of this general principles is not inconsistent with provisions of law which, inparticular cases, shift the burden of proof ence certain facts creating a contrarypresumption have been established.

Butir ketiga dari rekomendasi tersebut menyebutkan:Countries may consider adopting measures that allow such proceeds or instrumentalities tobe confiscated without requiring a criminal conviction, or which require an offender todemonstrate the lawful origin of the property alleged to be liable to confiscation, to the extentthat such a requirement is consistent with the principles of their domestic law.Sementara itu, Pasal 54 ayat (1) huruf c UNCAC menyatakan bahwa:....Consider taking such measures

Civil Forfeituredi Georgia GeorgiaUniform CivilForfeitureProcedure Act(Chapter 6,Title 9 CivilPractice, 2015Georgia Code UndangUndang (Act) 2015 91612(a) In actions in rem, the property which is thesubject of the complaint for forfeiture shall benamed as the defendant. The complaint shall beverified on oath or affirmation by a duly authorizedagent of the state in aq manner consistent with Article5 of Chapter 10 of this title.

Such complaint shalldescribe the property with reasonable particularity;state that it is located within the county or will belocated within the county during the pendency of theaction; state its present custodian; state the name ofthe owner or interest holder, if known; allege theessential elements of the criminal violation which isclaimed to exist; state the place of seizure, if the 54 property was seized; and conclude with a prayer ofdue process to enforce the forfeiture.(3) If real property is

the subject of the complaint forforfeiture or the owner or interest holder is unknownor resides out of this state or departs this state orcannot after due diligence be found within this stateor conceals himself or herself so as to avoid service,a copy of the notice of the complaint for forfeitureshall be published once a week for two consecutiveweeks in the legal organ of the county in which thecomplaint for forfeiture is pending.

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

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

Berikut adalah kutipan 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

Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BP MIGAS and CONTRACTOR agree that all of the percentagesappearing in Subsections 6.2.3 and 6.3.2 of Section VI of this CONTRACThave been determined on the assumption that CONTRACTOR is subject tofinal tax on profits after tax deduction under Article 26 (4) of the IndonesiaIncome Tax Law and is not sheltered by any Tax Treaty to which theGovernment of the Republic of Indonesia has become a party.

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

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;(ob) Clogs without quarter or counter, the uppers of which

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

Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and is not sheltered by any Tax Treatyto which the Government of the Republic Indonesia has become a party.

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

Berikut adalah kutipan 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

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

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

Pasal 2.1 dari Addendum No. 1 yang menyebutkan :Toepfer agrees to make available to BSS, a stock financing facility under which Toepfershall make available, supply and sell to BSS the Merchandise with terms and conditionsstipulated in this Agreement and each of the Sales Contract, and provide supplier's credit ofup to 30% (eighty percent) of the Purchase price for the Specified Period.

Untuk jelasnya, kami kutipketentuan Pasal 3.1 Stock Financing Agreement sebagai berikut:Halaman 27dari 53 HaLPutusan No.248/PdtG/2013/PN.JKT.PSTThe supply and sale of Merchandise shall be made by Toepfer in accordance with the SalesContract which form an integral part and as anaddendum to this Agreement nne nnn nnn nnnTerjemahan resmi dan tersumpahnya sebagai berikut:"Penyediaan dan penjualan Barang Dagang harus dilaksanakan oleh Toepfer sesuai denganKontrak Penjualan yang merupakan satu kesatuanyang

,Sedangkan dalam Sales Contract Sales Contract No.21204150, tanggal 26April 2012 (linat bukti P3, P4, T1a, T1b) menyebutkanARBITRATIONShould any dispute arise between the contracting parties and no agreement can be reached,these disputes shall be settled by Arbitration, which shall take place in London as per FOSFAregulation. The award given by the organization concerned shall be final and binding upon bothparties. The fees for Arbitration shall be borned by the losing party.

Peraturan FOSFABahwa dalam Pasal 28 dari peraturan Fosfa 24 (lihat bukti T3a, T3b)MISNYy CUT Ke sa2se a reeseeee ee creneeae eee reeeemee eee eeeemsan enteemmae renee eeeAny dispute arising out of this contract, including any question of law arising in connectiontherewith, shall be referred to arbitration in London (or elsewhere if so agreed) in accordancewith the Rules of Arbitration and Appeal of the Federation of Oils, Seeds and Fats AssociationsLimited, in force at the date of this contract and of which

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

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;(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

It compared the levels with thestandards for other nations in the Association of Southeast AsianNations, which define arsenic pollutions as 50 to 300 parts permillion.

In particular, it disputes aNovember government report, which forms the basis of the civilsuit ,that said mercury and arsenic had entered the food chainfrom some five million tons of mine waste deposited in the bayover several years.

A graduate of the Medical School of SamRatulangi University, which is also subsidized by Newmont, Dr.Rotty said in an interview here that she felt no need to warn thecommunity about the government report, issued by theEnvironment Ministry, which found elevated levels of arsenic andmercury in the fish from the bay. There is no information from theMinistry of Health that fish have high arsenic she said.

Theaccord does not directly address the question of pollution andPutusan No.408/Pdt.G/2007/PN .Jkt.Pst. 4423.does not state whether the companys mine, which deposited minewaste through a pipe into equatorial waters, polluted the bay.

A graduate of the Medical School of Sam RatulangiUniversity, which is also subsidized by Newmont, Dr. Rotty said in aninterview here that she felt no need to warn the community about thegovernment report, issued by the Environment Ministry, which foundelevated levels of arsenic and mercury in the fish from the bay.Putusan No.408/Pdt.G/2007/PN .Jkt.Pst. 206(x)127.There is no information from the Ministry of Health that the fish havehigh arsenic, she said.

(c) in respect of the rights of performers, producers of phonograms andbroadcasting organizations not provided under this Agreement(sehubungan dengan hakhak pemain, produser rekaman suara danlembaga penyiaran tidak diatur dalam Persetujuan ini):(d) deriving from international agreements related to the protection ofintellectual property which entered into force pnor to the entry intoforce of the WTO Agreement, provided that such agreements arenotified to the Council for TRIPS and do not constitute

Members may avail themselves of the exceptions permitted underparagraph 17 In relation to judicial and administrative procedures, includingthe designation of an address for service or the appointment of an agentwithin the jurisdiction of a Member, only where such exceptions arenecessary to secure compliance with laws and regulations which are notinconsistent with the provisions of this Agreement and where suchpractices are not applied in a manner which would constitute a disguisedrestriction on trade

dagang atau sebagai elemen merek dagang, halhalyang berhubungan dengan lambang, bendera, dan lambang negaralainnya dari negaranegara Peserta Konvensi, tandatanda dan stempelresmi yang menunjukkan kontrol dan jaminan (pembenaran identitas)negaranegara Peserta Konvensi, serta imitasi apapun dari sudutpandang heraldik;The provisions of subparagraph (a), above, shall apply equally toarmorial bearings, flags, other emblems, abbreviations, and names, ofinternational intergovernmental organizations of which

organisasi yangbersangkutan dan halhal yang berhubungan dengan lambang,bendera, emblem, singkatan, dan nama, atau apabila penggunaanatau pendaftaran mungkin tidak untuk menyesatkan publik mengenaiadanya koneksi antara pengguna dan organisasij;(a) For the application of these provisions, the countries of the Union agree(b)(4)to communicate reciprocally, through the intermediary of theInternational Bureau, the list of State emblems, and official signs andhallmarks indicating control and warranty, which

Members may avail themselves of the exceptions permitted underparagraph 7 in relation to judicial and administrative procedures,including the designation of an address for service or theappointment of an agent within the junsdiction of a Member, onlywhere such exceptions are necessary to secure compliance withlaws and regulations which are not inconsistent with the provisionsof this Agreement and where such practices are not applied in amanner which would constitute a disguised restriction on trade

Business profits whichare attributable to a permanent establishment which the recipient, aHalaman 15 dari 23 halaman.

otherContracting State, including income derived from immovableproperty and natural resources and dividends, interest, royalties (asdefined in paragraph (3) of article 13 (Royalties)) and capital gainsshall be treated as income from sources within that otherContracting State, but only if the property or rights giving rise tosuch income, dividends, interest, royalties, or capital gains areeffectively connected with such permanent establishment,Pasal 7 ayat (9):The source of any item of income to which

States, the competent authorities ofthe Contracting States may, in order to prevent double taxation orfurther any other purpose of this Convention, establish a commonsource of the item of income for purposes of this Convention,Pasal 13 ayat (3b):The term royalties as used in this Article also includes paymentsby a resident of one of the Contracting States for the use of, or theright to use, industrial, commercial or scientific equipment, but notincluding ships, aircraft or containers the income from which

tersebutmenyebutkan bahwa wujud dari management knowhow adalahpengalaman, dokumendokumen dan informasi lain tentangdistribusi dan pemasaran produk yang dimiliki oleh BeiersdorfAG dan persyaratanpersyaratan manajemen terkait misalnyaadalah konsep produk, strategi pemasaran, analisa pasar, danpeluncuran produk;Bahwa paragraf 6.5 OECD Guidelines Tahun 2010menyebutkan bahwa knowhow generally corresponds toundivulged information of an industrial, commercial or scientificnature arising from previous exprerience, which

has practicalapplication in the operation of an enterprise and from disclosureof which an economic benefit can be derived and knowhow mayinclude secret processes or formulae or other secret informationconcerning industrial, commercial or scientific experience that isnot covered by patent.

Definisi Know How dalam Paragraf 6.5 OECD GuidelinesTahun 2010 menyebutkan bahwa knowhow generallycorresponds to undivulged information of an industrial,commercial or scientific nature arising from previousexprerience, which has practical application in the operationof an enterprise and from disclosure of which an economicbenefit can be derived and knowhow may include secretprocesses or formulae or other secret informationconcerning industrial, commercial or scientific experiencethat is not covered

Bahwa berdasarkan paragraf 6.5 OECD Guideline Tahun 2010yang menyebutkan bahwa knowhow generally corresponds toundivulged information of an industrial, commercial or scientificnature arising from previous exprerience, which has practicalapplication in the operation of an enterprise and from disclosure ofwhich an economic benefit can be derived and knowhow mayinclude secret processes or formulae or other secret informationconcerning industrial, commercial or scientific experience that isnot covered

It therefore covers only cellular products orthose which have been reinforced, laminated, supported or similarly combined withother materials.

These include incorporating agas into plastics (e.g., by mechanical mixing, evaporation of a low boiling pointsolvent, degradation of a gas producing material), mixing plasticswith hollow icrospheres (e.g., of glass or phenolic resin), sintering granules of plastics and mixingplastics and mixing plastics with water or solventsoluble material which are leachedout of plastics leaving voids;bahwa perbedaan antara cellular plastics dan noncellular plastics adalah:cellular plastics : berpori/berongga,

dan/atauinstansi berwenang dari beberapa Negara dalam suatu sistem jaringankerjasama yang berhubungan dari Negara pengirim sampai denganNegara penerima barang;Bahwa pada tanggal 29 Januari 2014, Tergugat telah mengirimkanpenawaran biaya jasa pengurusan transportasi (quotation) Ref: SM39346 kepada Penggugat (Bukti T1), dimana pada akhir quotationtersebut telah dinyatakan:"All transactions are subject to the FIATA Rules for Freight ForwardingServices (copies available on request from the company), which

dan/atau instansi berwenang dari beberapanegara dalam suatu sistem jaringan kerjasama dari negara pengirimsampai dengan negara penerima barang;Bahwa pada tanggal 29 Januari 2014, Pemohon Kasasi telahmengirimkan penawaran biaya jasa pengurusan transportasi(quotation) Ref: SM 39346 kepada Termohon Kasasi (vide Bukti T1),dimana pada akhir quotation tersebut telah dinyatakan:All transactions are subject to the FIATA Rules for Freight ForwardingServices (copies available on request from the company), which

pengurusantransportasi (Freight Forwarding) dalam rangka mengkoordinasikanpengurusan pengiriman barang Termohon Kasasi dari Semarang kelokasi CIFF 2014 di Guangzhou RRG, yang telah dipenuhiPemohon Kasasi dengan mengirimkan penawaran biaya jasapengurusan transportasi (quotation) Ref: SM 39346 tanggal 29Januari 2014 (vide Bukti T1), dimana pada akhir quotation tersebuttelah dinyatakan:"All transactions are subject to the FIATA Rules for FreightForwarding Services (copies available on request from the company),which

Nomor 1106 K/Padt./20165.2.5.3:undangundang bagi Termohon Kasasi dan Pemohon Kasasi sesuaidengan Pasal 1338 KUH Perdata (Asas Kebebasan Berkontrak);Bahwa dengan demikian Termohon Kasasi telah setuju pula padapersyaratan yang tercantum dalam quotation Pemohon Kasasi yangmenyatakan: All transactions are subject to the FIATA Rules forFreight Forwarding Services (copies available on request from thecompany), which, in certain cases, exclude or limit the company'sliabilities, dimana FIATA Rules for Freight

(i) /n no circumstances whatsoever shall the company be liable tothe customer or owner for consequential loss or loss of markethowever caused;(ii) Without prejudice to any other conditions herein or otherdefences which may be open to the company, In nocircumstances whatsoever shall the company be liable to thecustomer or owner for delay or deviation however caused in asum in excess of twice the company own charges in respect ofthe relevant transaction;16.

Putusan Nomor 1396/B/PK/PJK/2016of Article 8 (Business Profits) or Article 15 (IndependentPersonal Services) shall apply.Where any amount designated as interest paid to anyrelated person exceeds an amount which would have beenpaid to an unrelated person, the provisions of this Articleshall apply only to so much of the interest as would havebeen paid to an unrelated person.

In such a case theexcess payment may be taxed by each Contracting Stateaccording to its own law, including the provisions of thisConvention where applicable.The term "interest" as used in this Convention meansincome from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other securities and whether ornot carrying a right to participate in profits, and debtclaimsof every kind, as well as all other income which, under thetaxation

law of the Contracting State in which the incomehas its source, is assimilated to income from money lent.2.5.