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of <h1>International Ship and Aircraft Profits Taxed Only in Home State, Includes Rentals and Related Interest.</h1> Profits from operating ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State. This includes profits from bare boat charter rentals and the use or rental of containers incidental to such operations. Interest on investments directly related to these operations is also considered part of the profits. The same tax treatment applies to profits from participation in pools, joint businesses, or international operating agencies.
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