缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润，应仅在该国征税。
Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
以船舶或飞机经营国际运输业务所取得的利润，应仅在企业总机构所在缔约国征税。
Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
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