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of <h1>Income from international ship operations taxed only in enterprise's State; includes rentals and gains from sales.</h1> Income from the operation of ships in international traffic by an enterprise of a Contracting State is taxable solely in that State. This does not apply to income from journeys within a Contracting State. Income includes rental from bareboat charters if incidental to the main income. The same tax treatment applies to income from the use, maintenance, or rental of containers for goods transport. Income from participation in pools, joint businesses, or international agencies is also covered. Gains from selling ships or containers are taxed only in the enterprise's State if certain conditions are met.
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