of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law;Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party;Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above;Articles collected there which

satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwathe place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

Bahwa selanjutnya atas usul PIHAK PERTAMA tersebut makapada tanggal 18 Oktober 2013 PIHAK KEDUA telah menyepakati usulan PIHAKPERTAMA ;That the FIRST PARTY has proposed to the SECOND PARTY to make apayment of all liabilities to the FIRST PARTY of USD. 126.585.50, which will beconducted by the SECOND PARTY to the FIRST PARTY in installments overtwo (2) times and will not be fined by the FIRST PARTY to the SECOND PARTYand in this case the SECOND PARTY was agreed for the FIRST PARTYproposed that mention

"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.

For these reasons, the report from theCommittee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes thata conduit company cannot normally be regarded as the beneficialomer if; though the formal owner, it has, as a practical matter,very narrow povers which render it, in relation to the incomeconcerned, a mere fiduciary or administrator acting on account ofthe interested parties."14.2.

Yahya HarahapSH , Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam /Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yang dijatuhkanmerupakan kasus yang berhubungan dengan perkembangan hukum (/awdevelopment), sehingga pada hakekatnya

Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkanKaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi pada Pos 7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan Indonesia Tahunsebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan Waterproof footwe. bagian atas dari karet atau dari plastik, and uppers of rubb bagian atasnya tidak dipasang pada sol uppers of which aredan tidak dirakit dengan cara dijahit

In furtherance thereto,the Issuer is desirous of issuing to THII, and THII is desirous ofsubscibbing in the Issuer, the Serie A Shares (as defined herein), inconsideration of which THII shall setoff the Indebtedness. D. The Issueris hereby acknowledged, based on the Articles (as definded herein), tohave issued Ordinary Shares (as defined herein).

Putusan Nomor 1992/B/PK/Pjk/2019company which is a resident of one of the two States has a permanentestablishment in the other State, the profits of the permanentestablishment may be subjected to an additional tax in that other Statein accordance with its law, but the additional tax so charged shall notexceed 10 per cent of the amount of such profits after deductingtherefrom income tax and other taxes on income imposed thereon in thatother State,Terjemahan Bahasa Indonesia:(Terlepas dari ketentuanketentuan

Hal tersebutdapat Penggugat kutip dari laporan Average Adjuster pada halaman 6 yangberbunyi sebagai berikut (bukti P6 );"Accordingly, as the vessel has been oemeged by fire, which includes damagesustained as result of the fire flghting operation, a claim arises in the term ofClause 6.1 of the Institute Time Clause (Hulls) Total Loss, General Average etc.1/10/83 which cover ": .. total loss (actual or constructive) of the subject matterinsured caused .. .fire.. .."

Justice Bayley, whoobserved that:".there is no authority which says that the underwriter are not liable for a loss,the proximate cause of which is one of enumerated risk, but the remote causeof which may be traced to the misconduct of the master and mariners ...."

This is now theMAR 91 form which provides for the exclusive jurisdiction of the EnglishCourts;Yang terjemahan bebasnya berbunyi sebagai berikut:The Institute Clauses tersebut tunduk pada hukum Inggris dan prakteknya.Mereka dinyatakan untuk digunakan dalam peraturan kebijakan laut yangbaru, yang saat ini adalah MAR 91, yang terdapat dalam yurisdiksieksklusif atas pengadilan Inggris;13.

. :2.1 Subject to the terms and conditions herein set forth, L'Oreal grants toLicensee which accepts the exclusive right and license to exploit theLicensed Products in the Territory.

L'Oreal shall execute and sign all confirmative deedsand documents necessary to comply with formalities which might be required bythe laws and regulations prevailing in the Territory to make such exploitationright valid and enforceable against third parties.Bahwa sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.membebani Pemohon Banding royalty karena Pemohon Banding mempunyaihak untuk memasarkan barangbarang yang berteknologi serta menggunakanmerek dagang tertentu.

Subject to the terms and conditions herein set forth, L'Orealgrants to Licensee which accepts the exclusive right and licenseto exploit the Licensed Products in the Territory. This License islimited to: the exclusive right to use:the Technology andthe Licensed Trademark the exclusive rights to distribute and sell the LicensedProducts in the Territory, and exceptionally outside theTerritory to L'Oreal's subsidiaries who have specificshortterm needs.3)2.

Putusan Nomor 399/B/PK/PJK/2013Upon Licensee's request, L'Oreal shall execute and sign allconfirmative deeds and documents necessary to comply withformalities which might be required by the laws and regulationsprevailing in the Territory to make such exploitation right validand enforceable against third parties.Sesuai dengan yang dimaksud dalam perjanjian, pihak L'Oreal S.A.France membebani Pemohon Peninjauan Kembali royalti karenaPemohon Peninjauan Kembali mempunyai hak untuk memasarkanbarangbarang

We've agreed to all your demands, which createdsignificant losses to us on both FOB and freight changes. Isthere anything else we need to do in order to have coal shippedto our plants? Are we being unreasonable in expectingperformance?";Yang terjemahan resminya berbunyi:"....Berita bahwa CV. Borco kehilangan kapal barang untukperjalanan APO #1 sangat mengejutkan dan sangat mengecewakan(Marindo Pacific V/Elanor 3009).

Untuk lebihjelasnya, Penggugat d.R. akan menyebutkan isi surat korespondensitersebut:With regard to the quality issue in connection with APO #01/04,we understand that one possible wag in which the issue should hesettled would he to submit an umpire sample to a third partyindependent laboratory for a final and binding analysis";Terjemahan resminya berbunyi:"Sehubungan dengan masalah kualitas sehubungan dengan APO #01/04,kami memahami bahwa satu) cara yang mungkin dilakukan dimanamasalah tersebut dapat

No. 587 PK/Pdt/2010control and without the fault or negligence of any partyinvoking this clause, which cause may include but not limitedto;Acts of God or the public enemy, acts of the Government in eitherits sovereign or contractual capacity, government restrictions orcontrol on forex, wars, riots, fires, floods, earthquake,epidemics, quarantine, restrictions, strikes, lockouts, shortageof labor, freight embargoes and breakdown of mine, railroad orport equipment;The interruption of operation of the

Deliveries of coal that otherwise would have been made underthis proposal during any period in which performance by eitherparty is prevented by Force Majeure as specified in thepreceding paragraph. Section 8.1. above shall made up at suchtime or times as SELLER and BUYER can mutually agree. However,if they fail to agree such deliveries of coal affected by ForceMajeure shall be cancelled without any liability on the part ofBUYER and SELLER";Terjemahan resminya berbunyi:81.

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 obligations inrespect of taxes on income as are residents of that State;Article 111 Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.2 However, such interest may also be taxed in the State in which

orexemption where a resident of a Contracting State, otherwise thanthrough an agency or nominee relationship, simply acts as a conduit foranother person who in fact receives the benefit of the income concerned.For these reasons, the report from the Committee on Fiscal Affairsentitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, it has, asa practical matter, very narrow powers which

Yahya HarahapSH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan, Pembuktiandan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason, berupaprinsip hukum yang dijadikan dasar putusan yang diambil (the principle oflaw which the decision is based), dan putusan yang dijatuhkan merupakankasus yang berhubungan dengan perkembangan hukum (law development),sehingga pada hakekatnya

Bahwa untuk menanggapi di Poin 3.a Memori Banding Pembanding,TerbandingI/dahulu Tergugat I dalam Konvensi/Penggugat dalamRekonvensi dalam penawaran yang diberikannya (offer to purchase)sudah mengakui sebagaimana Pasal 6 dalam "Offer ofPurchasetanggal 12 Mei 2016 yang berbunyi "JZ confirm that I amaware that PT Xclusive Property are acting as agents on behalfof the Owner and that property is sold as seen including allfurniture and accessories which were displayed on 11 May 2016.A list of the Inventory

Bahwa untuk menanggapi di Poin 3.a Memori Banding Pembanding,Terbanding II/dahulu Tergugat II dalam Konvensi/Penggugat dalamRekonvensi dalam penawaran yang diberikannya (offer to purchase)sudah mengakui sebagaimana Pasal 6 dalam "Offer of Purchasetanggal 12 Mei 2016 yang berbunyi "J confirm that I am aware thatPT Xclusive Property are acting as agents on behalf of the Ownerand that property is sold as seen including all furniture andaccessories which were displayed on 11 May 2016.

Bahwa untuk menanggapi di Poin 3.a Memori Banding Pembanding,TerbandingIII/dahulu Tergugat III dalam Konvensi/Penggugat dalamRekonvensi dalam penawaran yang diberikannya (offer to purchase)sudah mengakui sebagaimana Pasal 6 dalam "Offer of Purchasetanggal 12 Mei 2016 yang berbunyi "J confirm that I am aware thatPT Xclusive Property are acting as agents on behalf of the Ownerand that property is sold as seen including all furniture andaccessories which were displayed on 11 May 2016.

IfLESSEE fails to pay any rent Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after the dateupon which the same is due and payable, then LESSEE shall be deemed tobe in default...Teremahanresmi Pasal 23.1. Peranjian Sewa:Seluruh ketentuan dalam Peranjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan atau menjalankansalah satu dari tindakan ini.Berikut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town:Halaman 9 dari 36 Penetapan Perdata Permohonan Nomor 50/Pat.P/2019/PN Nab.In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which

dengan tindakansementarayang dimaksud dalamPasal 13 Ayat (1) (b) Konvensi Cape Town.Bahwa, Pasal 43 Ayat (1) Konvensi Cape Town mengatur bahwa wewenang pemberiantindakan sementara berupa penguasaan kembali Pesawat Pemohon sebagaimanadimaksud dalam Pasal 13 Ayat (1) (6b) Konvensi Cape Town diberikan oleh Pengadilanyang berada di wilayah dimana objek pesawat (Pesawat Pemohon in casu) berada.Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:... the courts of the Contracting State on the territory of which

Berikut kutjpannya:Pasal 43 (1) Konvensi Cape Town:... the courts of the Contracting Siate on the temtory of which the object is situatedhave junsdicton to grant relief under Article 13(1)(a), (6), (c) and Article 13(4) inrespect of that objectTerjemahanresmi Pasal 43 (1) Konvensi Cape Town:Halaman 12 dari 36 Penetapan Perdata Permohonan Nomor 50/Pat.P/2019/PN Nab.... pengadilan dar Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurnisdiksi untuk memberikan tindakan berdasarkan Pasal13

Berganda(Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"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 situated therein";Pasal 11 ayat (1)"Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State";Pasal 11 ayat (2)"However, such interest may also be taxed in the Contracting State in which

valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA disebutkan juga bahwa:Halaman 10 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which

Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall be construed so as toinclude any financing charge or cost (howsoever described butexcluding other fees, commitment commission, costs or expenses)calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which

kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturHalaman 20 dari 42 halaman Putusan Nomor 1876/B/PK/PJK/2017dalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa "interest shall be construed so as to include any financingcharge or cost (howsoever described but excluding other fees,commitment commission, costs or expenses) calculated withrespect to the amount of any indebtedness for borrowed moneyand anyperiod for which

:Voyage Repairs and MaintenanceWhere repairs to hull, machinery or equipment, which affect or may affectClassification, are to be carried out by a riding crew during a voyage, they are tobe planned well in advance.A complete repair procedure including the extent of proposed repair and theneed for Surveyor's attendance during the voyage is to be submitted to andagreed upon by BKI reasonably in advance.Failure to notify BKI, in advance of the repairs, may result in suspension of thevessel's class.The

above is not intended to include maintenance and overhaul to hull,machinery and equipment in accordance with the recommended manufacturer'sprocedures and established marine practice and which does not require theBKIs approval, however, any repair as a result of such maintenance andoverhauls which affects or may affect classification is to be noted in the ship'slog and submitted to the attending Surveyor for use in determining furthersurvey requirements;(Terjemahan bebas:Perbaikan dan Perawatan Selama

Dollars ($236,000,000), which will be provided inincrements. Subsequent increments will be subject to the availability offunds to USAID for this purpose and the mutual agreement of theParties, at the time of each subsequent increment, to proceed;Section 4 of Annex 2;Assistance under the SOAG is free from any taxes in Indonesia.

Putusan Nomor 2044/B/PK/PJK/201 7Bahwa berdasarkan USAID Grant Agreement Nomor497019:Article 4 : Completion Date SOAG:(a) The Completion Date, which is September 30, 2008,or such other date as the two Parties may agree to in writing, is the date by which the two Parties estimatethat all the activities necessary to achieve theObjective and Results will be completed;"(b) Except as USAID may otherwise agree to in writing,USAID will not assue or approve documentation wichwould authorize disbursement

disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights";Bahwa selanjutnya Pasal 13 ayat 3b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the fight touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

disposition forconsideration are contingent on the productivity, use, or disposition of suchproperty or rights",Bahwa selanjutnya Pasal 13 ayat 3 b Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Amerika menyebutkan bahwa:"The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right to use,industrial, commercial or scientific equipment, but not including ships,aircraft or containers the income from which

Putusan Nomor 112/B/PK/PJK/2014amount of royalties described in paragraph 3(a) and 10 percent of the grossamount of royalties described in paragraph 3(b)";Bahwa pada tanggal 11 April 2006, Pemohon Banding melakukanperjanjian lisensi dengan Complex Systems, Inc. dengan perincian sebagaiberikut: iow Activity Pay Activity upon which fee payment is to be made ancomments1 Addendum signing 99,602.50 Addendum signing2 Delivery & intalation 139,443.50 Performing the SMART fest on the AS/400 versionTrade

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.

For these reasons, thereport from the Committee on Fiscal Affairs entitled "Double TaxationConventions and the Use of Conduit Companies" concludes that aconduit company cannot normally be regarded as the beneficial ownerif; though the formal owner, it has, as a practical matter, very narrowpowers which render it, in relation to the income concerned, a merefiduciary or administrator acting on account of the interested parties;2 Dalam buku berjudul Beneficial Ownership of Royalties in Bilateral TaxTreaties

Yahya Harahap SH, Hukum Acara Perdata,Gugatan, Persidangan, Penyitaan, Pembuktian dan Putusan Pengadilan,Penerbit Sinar Grafika, halaman 830);26.Bahwa dalam Yurisprudensi, putusan yang diambil mengandung pertimbanganyang mendasar yaitu ratio decidendi atau basic reason, berupa prinsip hukumyang dijadikan dasar putusan yang diambil (the principle of law which thedecision is based), dan putusan yang dijatuhnkan merupakan kasus yangberhubungan dengan perkembangan hukum (law development), sehingga padahakekatnya

work including cinematograph, any patent,trademark, design or model, plan secret formula or process, or for the useof, or the right to use, industrial, commercial or scientific equipment, or forinformation concerning industrial, commercial or scientific experience.Article 12 paragraph (8)Where, owing to a special relationship betwen the payer and the beneficialowner or between both of them and some other person, the amount of theroyalties paid, having regard to the use, right or information for which

theyare paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this article shall apply only to the lastmentioned amount.