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    <description>Profits from operating aircraft in international traffic are taxable only in the Contracting State of the enterprise&#039;s place of effective management. This rule covers shares of profits from pooled services, joint air transport operations, and international operation agencies. Interest on funds directly connected with such operations is treated as operational income and is subject to the same exclusivity, with other interest provisions inapplicable to that interest.</description>
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      <description>Profits from operating aircraft in international traffic are taxable only in the Contracting State of the enterprise&#039;s place of effective management. This rule covers shares of profits from pooled services, joint air transport operations, and international operation agencies. Interest on funds directly connected with such operations is treated as operational income and is subject to the same exclusivity, with other interest provisions inapplicable to that interest.</description>
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