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of <h1>Profits from international shipping or aircraft operations taxable only in the enterprise's resident State under paragraph 1 rules.</h1> Profits earned by an enterprise of one Contracting State from operating ships or aircraft in international traffic are taxable only in that State. Similarly, profits from the use, maintenance, or rental of containers by a transportation enterprise resident in a Contracting State are taxable solely in that State, unless the containers are used exclusively within the other Contracting State. Additionally, profits from participation in a pool, joint business, or international operating agency are also taxable only in the enterprise's resident State, as per the provisions of paragraph 1.
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