{"id":22526,"date":"2026-11-08T11:31:19","date_gmt":"2026-11-08T10:31:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/afrique-du-sud\/interets\/"},"modified":"2026-11-08T23:17:18","modified_gmt":"2026-11-08T22:17:18","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/afrique-du-sud\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Afrique du Sud\u00a0: quel pays les impose\u00a0? L\u2019article 11 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"La France peut-elle retenir un imp\u00f4t sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident d\u2019Afrique du Sud ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non si celui-ci en est le b\u00e9n\u00e9ficiaire effectif et que les int\u00e9r\u00eats sont soumis \u00e0 l\u2019imp\u00f4t en Afrique du Sud : ils n\u2019y sont alors imposables qu\u2019en Afrique du Sud (article 11, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si les int\u00e9r\u00eats ne sont pas impos\u00e9s dans mon pays de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La condition de l\u2019article 11, paragraphe 1, n\u2019est pas remplie : l\u2019imposition exclusive dans le pays de r\u00e9sidence ne joue plus.\"}},{\"@type\":\"Question\",\"name\":\"Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 2).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/afrique-du-sud\/\">France\u2013Afrique du Sud<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Afrique du Sud<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 8 novembre 1993, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Afrique du Sud le 7 juin 2017<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre la France et l\u2019Afrique du Sud\u00a0: quel pays les impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">La convention r\u00e9serve l\u2019imposition des int\u00e9r\u00eats au pays o\u00f9 r\u00e9side celui qui les re\u00e7oit, sans retenue dans le pays d\u2019origine. Cette exclusivit\u00e9 suppose deux conditions\u00a0: \u00eatre le b\u00e9n\u00e9ficiaire effectif et \u00eatre soumis \u00e0 l\u2019imp\u00f4t sur ces int\u00e9r\u00eats dans son pays de r\u00e9sidence.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-afrique-du-sud.webp\" alt=\"Le Cap, Afrique du Sud\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Le Cap, Afrique du Sud<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un pays et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans ce pays de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>Cette r\u00e8gle suppose que le r\u00e9sident soit le b\u00e9n\u00e9ficiaire effectif des int\u00e9r\u00eats et qu\u2019ils soient soumis \u00e0 l\u2019imp\u00f4t dans son pays (article 11, paragraphe 1).<\/li><li>Les int\u00e9r\u00eats couvrent les revenus des cr\u00e9ances de toute nature, y compris des fonds publics et des obligations\u00a0; les p\u00e9nalit\u00e9s pour paiement tardif n\u2019en sont pas (article 11, paragraphe 2).<\/li><li>Si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable ou \u00e0 une base fixe dans le pays d\u2019origine, les articles 7 ou 14 s\u2019appliquent (article 11, paragraphe 3).<\/li><\/ul><\/div>\n<h2>Qui impose les int\u00e9r\u00eats\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats sud-africains soumis \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Afrique du Sud, int\u00e9r\u00eats fran\u00e7ais soumis \u00e0 l\u2019imp\u00f4t sud-africain<\/span><span class=\"etat \">Afrique du Sud seulement<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats non soumis \u00e0 l\u2019imp\u00f4t dans le pays de r\u00e9sidence<\/span><span class=\"etat \">L\u2019exclusivit\u00e9 ne joue pas<\/span><span class=\"ref\">Art. 11 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans le pays d\u2019origine<\/span><span class=\"etat \">R\u00e8gles des articles 7 ou 14<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><\/div><p class=\"note2\">Entre parties li\u00e9es, seule la part des int\u00e9r\u00eats correspondant \u00e0 un montant de pleine concurrence b\u00e9n\u00e9ficie de l\u2019article 11\u00a0; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque pays (article 11, paragraphe 5).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat, si ce r\u00e9sident en est le b\u00e9n\u00e9ficiaire effectif et si ces int\u00e9r\u00eats sont soumis \u00e0 l&#x27;imp\u00f4t dans cet autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les deux conditions de l\u2019exclusivit\u00e9<\/h2><p>Pour que seul le pays de r\u00e9sidence impose les int\u00e9r\u00eats, l\u2019article 11 exige\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Le r\u00e9sident doit \u00eatre le v\u00e9ritable b\u00e9n\u00e9ficiaire des int\u00e9r\u00eats, pas un simple interm\u00e9diaire.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Assujettissement<\/b><span>Les int\u00e9r\u00eats doivent \u00eatre soumis \u00e0 l\u2019imp\u00f4t dans le pays de r\u00e9sidence.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Hors \u00e9tablissement stable<\/b><span>La cr\u00e9ance ne doit pas se rattacher \u00e0 un \u00e9tablissement stable ou une base fixe dans le pays d\u2019origine.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>10 juin 2024<\/small><\/div><p>Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/agence-de-voyage-sud-africaine-avec-un-bureau-de-liaison-a-lille-faute-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Lille<\/span><small>4 novembre 2024<\/small><\/div><p>Agence de voyage sud-africaine avec un bureau de liaison \u00e0 Lille\u00a0: faute de preuve de moyens humains et mat\u00e9riels en France pour les ann\u00e9es contr\u00f4l\u00e9es, pas d&#x27;\u00e9tablissement stable ni de revenus distribu\u00e9s imposables chez le g\u00e9rant<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/chef-comptable-de-l-ambassade-d-afrique-du-sud-devenue-francaise-ni-agent\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>4 juin 2026<\/small><\/div><p>Chef comptable de l&#x27;ambassade d&#x27;Afrique du Sud devenue fran\u00e7aise\u00a0: ni agent diplomatique ni prot\u00e9g\u00e9e par la convention, elle est imposable en France sur sa r\u00e9mun\u00e9ration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/afrique-du-sud\/#decisions\">Voir les 3 d\u00e9cisions qui concernent l\u2019Afrique du Sud \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident d\u2019Afrique du Sud qui place des fonds en France, ou un r\u00e9sident de France titulaire d\u2019un compte ou d\u2019obligations en Afrique du Sud, n\u2019est impos\u00e9 sur les int\u00e9r\u00eats que dans son pays de r\u00e9sidence, \u00e0 condition qu\u2019ils y soient soumis \u00e0 l\u2019imp\u00f4t. Cette condition est \u00e0 v\u00e9rifier d\u00e8s que le r\u00e9gime local exon\u00e8re certains int\u00e9r\u00eats\u00a0: l\u2019article 11 ne garantit pas une absence totale d\u2019imp\u00f4t, il d\u00e9signe le pays qui impose.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-interets-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mes placements<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous percevez des int\u00e9r\u00eats de placements situ\u00e9s dans l\u2019autre pays que celui o\u00f9 vous r\u00e9sidez\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/afrique-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/\">Convention France\u2013Afrique du Sud : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/afrique-du-sud\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/afrique-du-sud\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France peut-elle retenir un imp\u00f4t sur des int\u00e9r\u00eats vers\u00e9s \u00e0 un r\u00e9sident d\u2019Afrique du Sud\u00a0?<\/summary><p>Non si celui-ci en est le b\u00e9n\u00e9ficiaire effectif et que les int\u00e9r\u00eats sont soumis \u00e0 l\u2019imp\u00f4t en Afrique du Sud\u00a0: ils n\u2019y sont alors imposables qu\u2019en Afrique du Sud (article 11, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si les int\u00e9r\u00eats ne sont pas impos\u00e9s dans mon pays de r\u00e9sidence\u00a0?<\/summary><p>La condition de l\u2019article 11, paragraphe 1, n\u2019est pas remplie\u00a0: l\u2019imposition exclusive dans le pays de r\u00e9sidence ne joue plus.<\/p><\/details><details><summary>Les p\u00e9nalit\u00e9s de retard sont-elles des int\u00e9r\u00eats\u00a0?<\/summary><p>Non. Les p\u00e9nalisations pour paiement tardif ne sont pas consid\u00e9r\u00e9es comme des int\u00e9r\u00eats au sens de l\u2019article 11 (paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 8 novembre 1993, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Afrique du Sud le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Afrique du Sud modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1995\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2023 pour l\u2019Afrique du Sud. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Afrique du Sud ?<\/span><h3>Faire v\u00e9rifier mes placements\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-interets-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/afrique-du-sud\/\">Convention France\u2013Afrique du Sud : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Afrique du Sud ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=afrique-du-sud-interets-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Afrique du Sud \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Afrique du SudConvention sign\u00e9e \u00e0 Paris le 8 novembre 1993, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22332,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22526","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22526"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22526\/revisions"}],"predecessor-version":[{"id":27947,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22526\/revisions\/27947"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22332"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}