Articles 10 and 11 do not therefore prevent the treatment of this type of interest as dividends under the national rules on thin capitalization applied in the borrower's country.
`一缔约国企业经营船舶或飞机的利润，除船舶和飞机都在另一缔约国两地之间从事运输所得的利润外，只应在首次提及国纳税。