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of <h1>International Ship & Aircraft Profits Taxation: Only in Contracting State, Excludes Article 11. Includes Joint Ventures & Containers.</h1> Profits from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State. This also applies to profits from using, maintaining, or renting containers for international transport, unless used solely within the other Contracting State. Interest on investments directly related to such operations is considered part of these profits, excluding the application of Article 11. The provisions extend to profits from participation in pools, joint businesses, or international operating agencies.
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