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of <h1>International Transport Profits Taxed Only in Home State; Excludes Article 11 for Related Interest Income.</h1> Profits from operating ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State. Similarly, profits from the use, maintenance, or rental of containers for international transport by a resident transportation enterprise are taxable only in that State unless used solely within the other State. Interest from investments directly linked to such operations is considered part of the operational profits, excluding the application of Article 11. These provisions also extend to profits from participation in a pool, joint business, or international operating agency.
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