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of <h1>Article 11 of DTAA: Limits on Taxation Rights and Exceptions for Residents Under Tax Agreements</h1> Article 11 of the Double Taxation Avoidance Agreement (DTAA) between France and another jurisdiction addresses the application of tax agreements to limit a jurisdiction's right to tax its residents. It specifies that a Covered Tax Agreement should not restrict a jurisdiction's taxation of its residents, except for specific benefits granted under the agreement. These exceptions include adjustments for enterprises, taxation of certain individuals like students or diplomats, tax credits, protection against discriminatory practices, and exclusive taxation rights for pensions and similar payments. Parties may reserve rights to exclude these provisions from their agreements, and notifications are required for agreements containing such provisions.
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