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<h1>International Aircraft Profits Exempt from Taxation Between Contracting States; Includes Pool and Joint Business Participation</h1> Profits earned by an enterprise of one contracting state from operating aircraft in international traffic are exempt from taxation in the other contracting state. This exemption also applies to profits from participation in a pool, joint business, or international operating agency. Additionally, interest on funds related to the operation of aircraft in international traffic is considered as profits derived from such operations.