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French Polynesia has a much more autonomous status than other French overseas collectivities (it is also a pays d'outre-mer, and its executive is called the President of French Polynesia, not the governor of French Polynesia). This status makes it more like an associated state than a dependency of France (similar to the relationship that the Federated States of Micronesia has with the United States).

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Q: In that the French Overseas Collectivities and Territories are specifically excluded from the French-American Income Tax Treaty of 1994 how did French Polynesia access the benefits of the treaty?
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