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of <h1>Profits from international shipping or aircraft operations taxable only in enterprise's home state; includes related interest and containers.</h1> Profits earned by an enterprise from a Contracting State through the operation of ships or aircraft in international traffic are taxable only in that State. Similarly, profits from the use, maintenance, or rental of containers for international transport are taxable solely in the enterprise's resident State unless used exclusively within the other State. Interest related to the operation of ships or aircraft is considered operational profit, exempting it from other interest-related tax provisions. These rules also apply to profits from participation in pools, joint businesses, or international operating agencies.
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