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of <h1>International Ship and Aircraft Profits Taxed Only in Home State Under Double Tax Agreement with Swiss Confederation.</h1> Profits of an enterprise from a Contracting State derived from operating ships or aircraft in international traffic are taxable solely in that State. This rule extends to profits gained from participation in a pool, joint business, or international operating agency. These provisions have been updated over time, with changes to the specific wording regarding the taxation of profits from aircraft operations, emphasizing the location of the enterprise's effective management. The regulations are part of the Double Tax Avoidance Agreement between contracting states, specifically involving the Swiss Confederation.
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