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<h1>Profits from International Shipping or Aviation Taxable Only in Home State; Interest Included, Excluding Article 11.</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. Interest on investments directly linked to such operations is considered part of these profits, excluding the application of Article 11. This rule also applies to profits from participation in a pool, joint business, or international operating agency, but only to the extent of the participant's share in the joint operation.