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1). Profits and gains derived from the operation of aircraft in international traffic by an enterprise of a Contracting State shall be exempted from tax in the other Contracting State.
2). Gains derived from the alienation of aircraft operated in international traffic by an enterprise of a Contracting State and movable property pertaining to the operation of such aircraft shall be exempted from tax in the other Contracting State.
3). The provisions of paragraph (1) of this Article shall also apply to the share of profits and gains from the operation of aircraft in international traffic derived by an enterprise of a Contracting State through participation in a pool, a joint business or an international operating agency.
4). For the purposes of this Article, profits and gains derived by an enterprise of a Contracting State from the operation of aircraft in international traffic include profits derived by that enterprise from activities directly connected with and incidental to the operation of aircraft, in particular:
(a) profits from the rental or lease of aircraft;
(b) interest on funds directly connected with the operation of aircraft in international traffic.
5). An employee of an enterprise of a Contracting State who acquires in the other Contracting State technical, professional or business experience with respect to the operation of aircraft in international traffic shall be exempt from tax in the other Contracting State with respect to his remuneration received from the above mentioned enterprise for such purpose for a period of three years.