Perjanjian Pengalihan Hak KekayaanIntelektual antara CPG dan CPIG:Pasal 2 Perjanjian Pengalihnan Hak Kekayaan Intelektual (VideBukti PK5):Article 2Assigment2.1 In consideration of CPIG agreeing to license the CPIntellectual Proprietary Rights to CPI under theNovation Agreement and such other relatedagreements and documents to be executed by andbetween CPIG and CPI, CPG does hereby acceptthe assignment of the CP Intellectual Proprietaryrights from CPG.2.2 With the signing of this Agreement, CPIG shall

be thenew owner of the CP Intellectual Proprietary Rights,and shall have the rights to license the CPIntellectual Proprietary Rights to any and allsubsidiaries and affiliates of parties.2.3 CPIG may acquire new intellectual proprietary rightsfrom any third party or creates new inventionfrom itsown research and development facilities, and shallhave right to register it on its own name, and furtherlicense it to any Indonesia subsidiaries and affiliatesof the Charoen Pokphand Froup of Companies.Halaman

13 dari 37 halaman Putusan Nomor 453 B/PK/PJK/20162.4 By countersigning this Agreement, CPI shall bebound by this Agreement and the terms andcondition hereof.2.5 The assignment made under this Agreement shallinclude all rights, benefits, security, lien, and otherrights attached to the CP Intellectual ProprietaryRights.Terjemahan Resmi Tersumpahnya adalah sebagai berikut(videBukti PK5a):2.12.22.32.4Pasal 2PengalihanDengan persetujuan CPIG untuk memberikan lisensiHak Kekayaan Intelektual CP kepada

Hal ini sejalandengan Pasal 4.2 Perjanjian Lisensi dimana apabila terdapat suatuhal yang tidak didaftarkan patennya, maka hal tersebut adalahrahasia dagang, sebagaimana dikutip sebagai berikut (Vide BuktiPK8):Unless otherwise stipulated by the Parties, the Parties agree thatany Intellectual Proprietary Rights licensed by the Licensor to theLicensee under the Agreement which are not registered with therelevant authority the Territory or in other territories shall beconsidered as Trade SecretHalaman

NonDisclosure11.1.1 It is understood between the Parties that the Informationdisclosed pursuant hereto is proprietary and confidentialand the Licensee shall, during the period of theAgreement and thereafter, maintain in strict confidence allof the Intellectual Proprietary Rights and will not discloseany of the same except to its management, technicaldepartment or trusted employees approved by theLicensor in writing and any disclosure shall be madesubject to an express obligation of confidentiality

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.

is inadequate to file a petition to the Court 55 for the forfeiture of the asset, in whole or in part, theprosecutor shall inform the Secretarygeneral of suchinadequate evidence so that he may proceed toobtain additional information.The Secretarygeneral shall proceed without delay inresponse to paragraph two and submit additionalevidence for the prosecutor to reconsider.

Should theprosecutor deem that the evidence is still inadequateto file a petition to the Court for the forfeiture of anasset in whole or in part, the prosecutor shall informthe Secretarygeneral in order to forward the matterto Arbitrary Committee for consideration. TheArbitrary Committee shall deliver the decision withinthirty days as from the date of receipt from theSecretarygeneral.The prosecutor and the Secretarygeneral shall followthe decision of Arbitrary Committee.

There shall be no more motion against thatindividual in connection with the same asset unlessnew crucial evidence has arisen to convince theCourt to order the forfeiture of that individual assetto the State.When the prosecutor has filed a petition to the 56 Court, the Court shall order to post a notice at theCourt and have it published for two consecutive daysin a local well known newspaper so that individualswho may claim ownership or have a vested interestin the asset can file an objection to the

Inaddition, the Court shall send a copy of such noticeto the Secretarygeneral to post at the Office and atthe police station where the asset is located. If thereis an evidence of individual who may claimownership or has a vested interest in the asset thenthe Secretarygeneral shall send a notice to thatindividual and inform of his rights.

Negara Asing (Singapura danAustralia), maka perlu diperhatikan juga Jax Treaty yang berlaku antaraIndonesia dengan Singapura dan Australia, yang mengatur hak pemajakan darimasingmasing negara tersebut;Bahwa berdasarkan Tax Treaty IndonesiaSingapura menyatakan sebagaiberikut:Article 14 (Dependent Personal Services):(1) Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting Statein respect of an employment shall

If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration

is paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar

Gaji/imbalan itu tidak menjadi beban bentuk usaha tetap yang dimilikioleh pemberi kerja di Indonesia;Bahwa berdasarkan Tax Treaty IndonesiaAustralia dinyatakan sebagai berikut:Article 15 (Dependent Personal Services):(1)Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages andother similar remuneration derived by an individual who is a resident of oneof the Contracting States in respect of an employment shall be taxable onlyin that State unless the employment is exercised in the

If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of

The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.

Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds

, nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.

Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83:Comet Cuiny clea 9 Gilani gd abt aly Geng il) Shall Gb Ge GU!) plAi play Lia,BLISISa gtr'gall Cemulls Cue g jtal ple aSar oy) cline Sipe) GY Cat co Syme 9 NAbANd!

Musthafa As Sibai, halaman100:Yog agS.ghery YM) Aaa sts Aly pee Cpe ALE Lace gill g BUREN aes aati Aaa g jl Shall GUCoG pS) Gye AE Ugg) OLS abe ) al fda Glu) GS Lage y Gutlie Qu Elaia) (ddAig Label) dae spy Ata SS Li Lege aly St cage alll del Gull Gale Gay Lagi! Adee!

;Berdasarkan agreement antara Termohon Peninjauan Kembalidengan para distributor diketahui:Point 1.5.1Distributors shall provide PGHPI with distribution services ....;Point 1.6.1Distributor shall designate and employ the employees whoseexclusive responsibility will be to manage the overall businessoperation related to the P & G products, including but notlimited to sales, distribution, merchandising, training andpeople development (dedicated employees).

The dedicatedemployees shall be the employees of distributor and subject todistributor's company regulation;Point 3.1.1As consideration for all services provided by distributorpursuant to this agreement, PGHPI will pay distributor adistribution fee based on Y product category;Point 3.1.2The payment of the distribution fee, pursuant of article 3.1.1shall be made by way of discount set off against PGHPIsinvoice to distributor's for the purchase of the products;Berdasarkan uraian di atas dapat disimpulkan

Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui

the price of the raw material, unless otherwise agreedbetween NMC and Marubeni, shall be mutually agreed upon biannually not later than 60 daysbefore the beginning of relevant half year based upon then prevailing market price of the rawmaterial:bahwa berdasarkan penelitian Majelis terhadap akte perusahaan (bukti P15) diketahuiPemohon Banding dimiliki oleh NOF Corporation, Jepang sebesar 89,6% dan MarubeniCorporation, Jepang sebesar 10,4%;bahwa Pasal 18 ayat (3) Undangundang Nomor 7 Tahun 1983 tentang

diketahui Pemohon Banding memiliki akumulasikerugian di awal tahun 2007 sebesar USD.(3,746,516.00), laba di tahun 2007 sebesarUSD.214,050.00 dan rugi di tahun 2008 sebesar USD.(632,256.00) dengan total akumulasikerugian di tahun 2008 sebesar USD.(4, 164,722.00);bahwa dalam persidangan Pemohon Banding menyatakan pembayaran royalti dilakukan atas54 (lima puluh empat) paten;bahwa berdasarkan penelitian Majelis terhadap License and Technical Assistance Agreement(bukti P18 dan P19) pasal 3.3 diketahui "NMC shall

In the event that no settlement is reached, it shall be settled bythe Arbitration to be held in accordance with the rules and regulations ofthe International Chamber of Commerce. *(lihat Bukti Tl & TIl 1)Ketentuan mana dapat kami terjemahkan sebagai berikut:Kecuali ditentukan lain, dalam hal perselisihan atau perbedaanpendapat di antara para pihak timbul atas Perjanjian ini, para pihak akanberupaya untuk mencapai penyelesaian yang berasalan ataspermasalahan tersebut secepatnya.

This letter shall be governed by and construed in accordancewith the law of Indonesia.b. You and we agree that any dispute arising out of or in connectionwith this letter, including any question regarding its existence,validity or termination, shall be referred to and finally resolved byarbitration under the Rules of the ICC International Court ofArbitration, which Rules deemed to be incorporated by referenceinto this clause.

The number of arbitrators shall be one or three.The seat, or legal place, of arbitration shall be Singapore.

This letter shall be governed by and construed in accordancewith the law of Indonesia.b. You and we agree that any dispute arising out of or inconnection with this letter, including any question regarding itsexistence, validity or termination, shall be referred to and finallyresolved by arbitration under the Rules of the ICCInternational Court of Arbitration, which Rules deemed to beincorporated by reference into this clause.

The number ofHalaman 69 dari 81 halaman putusan perkara Nomor : 496/PDT/2018/PT.DKIarbitrators shall be one or three. The seat, or legal place, ofarbitration shall be Singapore. The language to be used inthe arbital proceedings shall be English.Oleh karenanya cukup alasan Majelis Hakim memeriksa perkara ini untukmenyatakan bahwa gugatan PENGGUGAT harus dinyatakanditolak/ tidakdapat diterima karena gugatan salah kewenangan mengadili.B.

jo.pasal 3iayat(2)PeraturanPemerintah Nomor9Tahuni975jo.pasal1 43KompilasiHukumlslam;Menimbangbahwa Tergugat tidak datang menghadap dan tidakmenyuruhoranglainuntuk datangmenghadapdipersidangansebagaiwakil/kuasanyayangsahmeskipun telahdipanggilsecararesmidanpatutdan tidakternyatabahwatidakhadirnyatersebutdisebabkanolehsesuatualasanyangsah,makaberdasarkanPasall49ayat(1)R.Bg.danpetunjukdarihadist RasulullahSAWdanjuga dalam kitabAlAnwar juz Il halaman 149yang sekaligusdiambilsebagaipendapatMajelis:(piled Shall

Klausula yang relevan dengan gugatan ini yang terdapat dalam keduakontrak tersebut adalah bahwa apabila terjadi/timbul demurrage ataubiaya waktu tunggu kapal di pelabuhan muat sebagai akibatketerlambatan pihak penjual menyiapkan barang, maka pihak penjual(dalam hal ini Turut Tergugat) yang harus menanggung biaya tersebut,sebagaimana dimaksud dalam Pasal 8 Kontrak 02 dan Kontrak 03.Pasal 8.07 Kontrak 02 berbunyi:"in the event that the Seller fails to meet the guaranteed averageloading rate, the Seller shall

In theevent that the seller loads the Shipment at a rate in excess of theguaranteed loading rate, the Buyer shall reimburse the Seller fordespatch.

The rate of demurrage and despatch shall be advised by theBuyer at the time of vessel nomination";Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang. diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.

Biaya waktu tunggu kapal dan kelebihan pengiriman harusdisampaikan oleh pihak Pembeli pada saat memberikan informasimengenai nominasi kapal";Pasal 8.07 Kontrak 03 berbunyi:"in the event that the seller fails to meet the guaranteed average loadingrate, the Seller shall reimburse the Buyer for demurrage. In the eventthat the seller loads the Shipment at a rate in excess of the guaranteedloading rate, the Buyer shall reimburse the Seller for despatch.

The rateof demurrage and despatch shall be advised by the Buyer at the time ofvessel nomination";Halaman 4 dari 36 Hal. Put. Nomor 885 K/Pdt/2016Terjemahannya sebagai berikut:"dalam suatu keadaan pihak Penjual gagal untuk memenuhi rataratajumlah kKemampuan peralatan kapal untuk memuat barang (batubara)sebagaimana yang diperjanjikan, maka pihak Penjual harusmemberikan penggantian kepada pihak Pembeli atas timbulnya biayatunggu kapal.

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,Halaman 11 dari 45 halaman.

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged topay directly, PERTAMINA shall reimburse it only out of itsHalaman 14 dari 45 halaman.

Overhead AllocationGeneral and Administrative cost, other thcm direct charges,allocable to this opration should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approvedby PERTAMINA, and such approval can be reviewedperiodicallyby PERTAMINA and the CONTRACTOR.

Laws and Regulations, yang antara lain mengaturbahwa:2.1 The laws of the Republis of Indonesia shall apply to this Contract, danSection IV Rights and Obligations ofthe Parties:CONTRACTOR shall(b) furnish all technical aid, including foreignpersonnel, required for the performance oftheWork Program, payment whereof requires ForeignExchange;(c) furnish such other Funds for the performance ofthe Work Program that required payment inForeign Exchange, including payment to foreignthird parties who perform

pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall

The third party Invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud

Bandingmenyatakan halhal sebagai berikut :bahwa Pemohon Banding tidak setuju atas koreksi positif Pajak Masukanterkait Legal Fee sebesar Rp. 26.697.452,00.bahwa atas ketidak setujuan tersebut dapat dijelaskan dan dibuktikan denganbuktibukti yang disampaikan oleh Pemohon Banding dengan rincian sebagaiberikut:e bahwa berdasarkan perjanjian antara Pemohon dengan MMC atasOffshore Operation and Technical Assistance Agreement tertanggal 11Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall

When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC ....2.2.g legal matters, such as contract drafting and review, advice andassistance with defending and prosecuting and settling andcompromising any litigation or claims of liability.e bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikandukungan pemberian jasa bantuan operasional dan teknis, khususnya yangberkaitan dengan jasa bantuan hukum/legal kepada Pemohon Banding.Untuk itu, MMC menggunakan konsulItan

Bandingmenyatakan halhal sebagai berikut :bahwa Pemohon Banding tidak setuju atas koreksi positif Pajak Masukanterkait Legal Fee sebesar Rp. 14.890.584,00.bahwa atas ketidak setujuan tersebut dapat dijelaskan dan dibuktikan denganbuktibukti yang disampaikan oleh Pemohon Banding dengan rincian sebagaiberikut:e bahwa berdasarkan perjanjian antara Pemohon dengan MMC atasOffshore Operation and Technical Assistance Agreement tertanggal 11Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall

When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC .... 2.2.g legal matters, such as contract drafting and review, advice andassistance with defending and prosecuting and settling andcompromising any litigation or claims of liability. bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikandukungan pemberian jasa bantuan operasional dan teknis, khususnya yangberkaitan dengan jasa bantuan hukum/legal kepada Pemohon Banding.Untuk itu, MMC menggunakan konsultan

The tribunal order that interest on the Respondents to pay to the Claimants asspecified in paragraph 3 (C) above, shall run from the Tribunals order dated 6October 2009 at rate of 5,33% per annum pursuant to Section 20 of theInternational Arbitration Act (Cap 143A).Terjemahan Resmi Dalam Bahasa Indonesia:a. Memutuskan dalam persidangan pada tanggal 17 September 2009 bahwa kami harusmengkaji biaya dan tidak menunda putusan kami sebagaimana yang diminta PARATERMOHON PT. Ayunda Prima Mitra, PT.

RI and R2 shall jointly and severally indemnity Ci and 02 for the benefit of 06, 07and C8 in respect of any further losses which may be suffered by 06, 07 and O08 byreason of the breach of RI and R2 of clause 17.6 of the SSA, including such liabilityas the Respondents may establish against 06, 07 or O8 in the Indonesian proceedingsor any replacement proceedings in so far as they relate to the joint ventureagreement.3.

RI shall not by itself or through any company or person commence or pursue furtheror other proceedings in Indonesia or elsewhere against the Claimants in relation toor in connection with the existence or otherwise of a binding joint venture agreementfor Direct Vision or any financial relief related thereto.4.

R2 shall forthwith cease to fund the Indonesia proceedings whether directly orindirectly and shall require RI forthwith to discontinue the Indonesia proceedingsTerjemahan Resmi dalam Bahasa Indonesia:PEMBAYARAN GANTI RUGI BERDASARKAN BAGIAN KETIGA DARIKESIMPULAN KAMI, MAJELIS ARBITER MEMUTUS DAN MENETAPKANBAHWA PEMBAYARAN GANTI RUGI HARUS DIBUAT DAN DIBAYARKANSEBAGAI BERIKUT:1.4nNnNKepada C6 (Pemohon VI) RMIO3.333.546 oleh R1 (PT. Ayunda Prima Mitra), R2(PT. First Media, Tbk), dan R3 (PT.

take place atthe Singapore international Arbitration Centre and the award of arbitrators shall befinal and binding upon the Parties ;Terjemahan resminya.Prosedur Penyelesaian Perkara.

,Ph.D. sebagai berikut:1) Bahwa di dalam huruf a article 92 Konvensi Chicago 1944,disebutkan "this convention shall be open for adherence bymembers of the united nations and states with then, and stateswhich remained neutral during the present world conflictkemudian di huruf b disebutkan adherence shall be effected bya notification addressed to the government of the United Statesof America and shall take effect as from the thirtieth day from thereceipt of the notification by the government of the

United Statesof America, which shall notify all the contracting states.

Article 24 (a)) that fuel andlubricating oils on board an aircraft of a Contracting State onarrival in the territory of another Contracting State and retainedon board on leaving the territory of that State shall be exemptfrom customs duty, inspection fees or similar national or localduties and charges.

Resolusi tersebutmengatur mengenai pembebasan pungutan atas bahan bakardan pelumas yang digunakan dalam pesawat dari negaraanggota yang melintasi yurisdiksi negara anggota lainnya;Bahwa dalam angka 2 huruf a, Council Resolution On TaxationOf Internasional Air Transport disebutkan With respect to thetaxation of income of internasional air transport enterprises andtaxation of aircraft and other moveable property, eachContracting State shall, to the fullest possible extent, grantreciprocally, kemudian

di angka 3 disebutkan With respect totaxes on the sale and use of internasional air transport: eachContracting State shall reduce to the fullest practicable extentand make plans to eliminate as soon as Its economic conditionspermit all forms of taxation on the sale or use of internasionaltransport by air, including taxes on gross receipts of operatorsand taxes levied directly on passengers or shippers;Kalimat tersebut di huruf d dan e di atas menunjukkan bahwaThe Chicago Convention on Internasional

yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall

In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall

importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall

dan juga tidakmenjelaskan bahwa Legalisasi fotokopi Surat Keterangan Domisili dilampirkandi dalam Surat Pemberitahuan Masa Pajak Penghasilan Pasal 26;Bahwa transaksi yang terkait Pajak Penghasilan Pasal 26 seharusnyadiperhatikan apakah ada Tax Treaty yang mengaturnya, sebelum menentukanapakah perlu dilakukan koreksi tarif, maka ditentukan dulu hak pemajakannyabagi masingmasing Negara;Tax Treaty Indonesia Singapore, Pasal 7 ayat (1) menyatakan:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1536/B/PK/PJK/2016 through a permanent establishment situated therein, If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to that permanentestablishment,Tax Treaty Indonesia UK, Pasal 7 ayat (1):The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment

them as is directly or indirectly attributable to thepermanent establishment,Tax Treaty Indonesia UK, Pasal 12 ayat (13):(1) Royalties arising in a Contracting State which are derived by a resident ofthe other Contracting State may be taxed in that other State;(2) However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficialowner of such royalties is a resident of the other Contracting State the tax socharged shall

Putusan Nomor 1536/B/PK/PJK/2016(1) Royalties derived from sources within one of the Contracting States by aresident of the other Contracting State may be taxed by both ContractingStates;(2) The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall not exceed 15 percent of the gross amountof royalties described in paragraph 3 (a) and 10 percent of the gross amountof royalties

The rate of tax imposed by a Contracting State on royaltiesderived from sources within that Contracting State andbeneficially owned by a resident of the other ContractingState shall not exceed 10 percent of the gross amount ofroyalties described in paragraph 3;Keputusan Direktur Jenderal Pajak Nomor KEP506/PJ./2001tentang Perubahan Atas Keputusan Direktur Jenderal PajakNomor KEP108/PJ.1/1996 tentang Bentuk FormulirPemotongan/Pemungutan Pajak Penghasilan SebagaimanaTelah Diubah Dengan KEP 02/PJ.1/

Putusan Nomor 27/B/PK/PJK/2013Paragraph 365: "Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a condition of thesale for export to the country of importation of the imported goods";Terjemahan: Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkanpada harga yang sebenarnya dibayar atau terutang atas

Oleh karena itu, royalty tidak perluditambahkan pada harga yang sebenarnya dibayar atau seharusnya dibayarsebagaimana yang dimaksud pada Article 8.1 (c)";Commentary on the GAIT Customs Valuation Code, Paragraph 365:"Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for .the imported goods if such payments are not a condition of the sale for exportto the country of importation of the imported goods";Terjemahan

However, the charges for the right to reproduce the importedgoods in the country of importation shall not be added to the price actually paidor payable for the imported goods in determiningthe customs value;2.

Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for theimported goods if such payments are not a condition of the sale for export to thecountry of importation of the imported goods;Adapun terjemahannya adalah sebagai berikut:Pasal 8 Customs Valuation Code:1.

Putusan Nomor 27/B/PK/PJK/2013for export to Canada and the price paid or payable for thegoods can be determined ...(4) The transaction value of goods shall be determined byascertaining the price paid or payable for the goods when thegoods are sold for export to Canada and adjusting the pricepaid and payable in accordance with subsection (5);(5) The price paid or payable in the sale of goods for export toCanada shall be adjusted;(a) by adding thereto amount, to the extent that each suchamount is not