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of <h1>International Shipping and Aviation Profits Taxable Only in Enterprise's State Under Relevant Treaty Sections</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. This includes profits from transporting passengers, mail, livestock, or goods, as well as related activities such as ticket sales and the rental of ships or aircraft. Profits from the use, maintenance, or rental of containers used in international traffic are also taxable only in the enterprise's State. Interest related to such operations is considered part of these profits. Gains from selling ships, aircraft, or containers by the enterprise are taxed solely in its State.
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