(b) profits from the rental of ships or aircraft on a full time, voyage or bare boat basis; if such use, maintenance or rental is incidental to the operation of ships or aircraft in international traffic. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Whenever companies have agreed to carry on an air transportation business together in the form of a consortium, the provisions of paragraphs 1, 2 and 3 shall apply only to such part of the profits of the consortium as relates to the participation held in that consortium by a company that is a resident of a territory. Associated enterprises 1. Where: (a) an enterprise of a territory participates directly or indirectly in the management, control or capital of an enterprise of the other territory, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a territory and an enterprise of the other territory, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.