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of <h1>Profits from international aircraft operations taxable only in home state, including interest and joint business involvement.</h1> Profits earned by an enterprise from a Contracting State through the operation of aircraft in international traffic are taxable only in that State. This rule also covers profits from involvement in a pool, joint business, or international operating agency. Interest on funds related to aircraft operations is considered part of these profits, excluding the application of Article 12. 'Operation of aircraft' encompasses air transportation of passengers, mail, livestock, or goods, including ticket sales for other enterprises, incidental aircraft leasing, and related activities.
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