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of <h1>Profits from international ship or aircraft operations taxable only in enterprise's state; includes container and incidental interest profits.</h1> Profits from the operation of ships or aircraft in international traffic by an enterprise of a Contracting State are taxable only in that State. Profits from the use, maintenance, or rental of containers by a transportation enterprise resident in a Contracting State are also taxable only in that State unless used solely within the other Contracting State. Interest earned incidentally on funds related to such operations is treated as profits from these operations. The rules also apply to profits from participation in a pool, joint business, or international operating agency.
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