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of <h1>Enterprise Profits from International Traffic Taxed Only in Home State; Includes Ships, Aircraft, and Vehicles.</h1> Profits earned by an enterprise headquartered in a Contracting State from operating ships, aircraft, or land vehicles in international traffic are taxable only in that State. This applies to profits from participation in pools, joint businesses, or international operating agencies. Interest on funds related to these operations is considered part of the profits, excluding Article 11's provisions. 'Operation of aircraft' includes air transportation of passengers, mail, livestock, or goods, ticket sales, incidental aircraft leasing, and related activities. 'Operation of ships' includes using, maintaining, or renting containers and renting ships for international traffic.
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