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<h1>Profits from international shipping or aviation operations are taxable only in the enterprise's home state per 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. This includes profits from participating in a pool, joint business, or international operating agency. Interest related to such operations is considered part of these profits, excluding the application of Article 11. Profits encompass transportation of passengers, mail, livestock, goods, or merchandise, ticket sales for other enterprises, use or rental of containers, and rental of ships or aircraft incidental to international traffic operations.