Avoidance of double taxation: mutual exemption for airlines' operational income, including pools, excluding internal traffic. Reciprocal agreement provides exemption from domestic tax for income from operation of aircraft by designated or authorised airlines of the other Contracting State, including participation in pooling arrangements, but excluding income from internal traffic. Definitions cover covered taxes, airlines, internal traffic and operation of aircraft. The exemption applies from the date of the underlying air services agreement; taxes recovered for that period are refundable on timely application. The treaty remains in force indefinitely subject to termination by notice with specified transitional effect.