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of <h1>Income from international aircraft operations exempt from taxation between contracting states, including joint ventures and related interests.</h1> Income from the operation of aircraft in international traffic by an enterprise from one Contracting State is exempt from taxation in the other Contracting State. This exemption also applies to profits from participation in a pool, joint business, or international operating agency. Interest related to aircraft operations is considered income from such operations. The term 'operation of aircraft' includes air transportation of people, livestock, goods, or mail, conducted by aircraft owners, lessees, or charterers, and encompasses ticket sales, incidental aircraft leasing, and related activities.
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