Application of tax agreements can restrict a state's right to tax its residents when treaties expressly allocate exclusive taxing rights. A Covered Tax Agreement does not affect a Contracting Jurisdiction's taxation of its residents except for treaty provisions that expressly limit that jurisdiction's taxing rights. Exceptions include correlative or corresponding adjustments for permanent establishments and associated enterprises, special rules for cross-border service income, students and visiting academics, tax credits or exemptions for amounts taxable in the other jurisdiction, non discrimination protections, competent authority review mechanisms, special treatment for diplomatic or government mission members, and clauses making pensions or similar payments taxable only in the other jurisdiction or otherwise conferring exclusive taxing rights.