{"id":22533,"date":"2026-11-08T11:31:59","date_gmt":"2026-11-08T10:31:59","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/albanie\/double-imposition\/"},"modified":"2026-11-08T23:18:03","modified_gmt":"2026-11-08T22:18:03","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/albanie\/double-imposition\/","title":{"rendered":"Impos\u00e9 en Albanie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 de la convention franco-albanaise"},"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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albanais (article 24, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il en cas de double exon\u00e9ration li\u00e9e \u00e0 une qualification divergente ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Chaque \u00c9tat conserve le droit d\u2019imposer selon sa l\u00e9gislation les revenus de ses r\u00e9sidents attribu\u00e9s \u00e0 l\u2019autre \u00c9tat mais non pris en compte par lui, lorsque cette double exon\u00e9ration r\u00e9sulte d\u2019une qualification divergente (protocole, point 9).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (article 26, paragraphe 1).\"}}]}<\/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\/albanie\/\">France\u2013Albanie<\/a> \u203a Article 24 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Albanie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Tirana le 24 d\u00e9cembre 2002 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019Albanie le 28 mai 2019<\/span><\/div>\n<h1>Impos\u00e9 en Albanie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 de la convention franco-albanaise<\/h1>\n<p class=\"lead\">La France prend en compte les revenus de source albanaise de ses r\u00e9sidents, puis accorde un cr\u00e9dit d\u2019imp\u00f4t. Selon le revenu, ce cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, ce qui neutralise l\u2019imp\u00f4t fran\u00e7ais, ou \u00e0 l\u2019imp\u00f4t pay\u00e9 en Albanie, plafonn\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/albanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/albanie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/albanie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/albanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-albanie.webp\" alt=\"Tirana, Albanie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Tirana, Albanie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables en Albanie sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais d\u2019un r\u00e9sident de France (article 24, paragraphe 1, a).<\/li><li>Pour les revenus non vis\u00e9s au ii, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t albanais sur ces revenus (article 24, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res et jetons de pr\u00e9sence notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Albanie, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><li>Un r\u00e9sident d\u2019Albanie obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t albanais correspondant (article 24, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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, salaires ou loyers albanais<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes, int\u00e9r\u00eats ou plus-value immobili\u00e8re albanais<\/span><span class=\"etat fr\">France\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t albanais, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Albanie, revenu imposable en France<\/span><span class=\"etat \">Albanie\u00a0: cr\u00e9dit de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Revenu exon\u00e9r\u00e9 en Albanie pour un r\u00e9sident d\u2019Albanie<\/span><span class=\"etat \">Pris en compte pour le taux<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t albanais pris en compte est celui effectivement support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention (article 24, paragraphe 1, c, ii).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a<\/span><p>\u00ab Nonobstant toute autre disposition de la pr\u00e9sente Convention, les revenus qui sont imposables ou ne sont imposables qu&#x27;en Albanie conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsqu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t albanais n&#x27;est pas d\u00e9ductible de ces revenus, mais le r\u00e9sident de France a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i) et ii), \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. Ce cr\u00e9dit d&#x27;imp\u00f4t est \u00e9gal\u00a0: i) Pour les revenus non mentionn\u00e9s au ii), au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit soumis \u00e0 l&#x27;imp\u00f4t albanais \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a, ii<\/span><p>\u00ab ii) Pour les revenus soumis \u00e0 l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s vis\u00e9s \u00e0 l&#x27;article 7 et au paragraphe 2 de l&#x27;article 13 et pour les revenus vis\u00e9s aux articles 10, 11 et 12, au paragraphe 1 de l&#x27;article 13, au paragraphe 3 de l&#x27;article 15, \u00e0 l&#x27;article 16 et aux paragraphes 1 et 2 de l&#x27;article 17, au montant de l&#x27;imp\u00f4t pay\u00e9 en Albanie conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d&#x27;imp\u00f4t ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident d&#x27;Albanie re\u00e7oit des revenus ou poss\u00e8de de la fortune qui, conform\u00e9ment aux dispositions de la Convention sont imposables en France, l&#x27;Albanie accorde\u00a0: i) En d\u00e9duction de l&#x27;imp\u00f4t albanais sur le revenu de ce r\u00e9sident, un cr\u00e9dit d&#x27;imp\u00f4t \u00e9gal \u00e0 l&#x27;imp\u00f4t pay\u00e9 sur ce revenu en France\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux cr\u00e9dits d\u2019imp\u00f4t diff\u00e9rents c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France, le revenu albanais est toujours pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; seul le montant du cr\u00e9dit change (article 24, paragraphe 1, a)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Le revenu imposable en Albanie entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/b><span>Pour les revenus non vis\u00e9s au ii (salaires, loyers\u2026), le cr\u00e9dit annule l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t albanais sur ce revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t albanais<\/b><span>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res et jetons de pr\u00e9sence notamment, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Albanie.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>Ce second cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident de France d\u00e9clare toujours ses revenus albanais\u00a0: ils servent au calcul de l\u2019imp\u00f4t fran\u00e7ais, m\u00eame quand le cr\u00e9dit neutralise l\u2019imp\u00f4t d\u00fb sur eux. Pour les salaires et les loyers, ce cr\u00e9dit suppose d\u2019avoir \u00e9t\u00e9 effectivement soumis \u00e0 l\u2019imp\u00f4t albanais. Pour les dividendes, int\u00e9r\u00eats et plus-values immobili\u00e8res, il se limite \u00e0 l\u2019imp\u00f4t r\u00e9ellement support\u00e9 en Albanie\u00a0: les justificatifs doivent \u00eatre conserv\u00e9s.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=albanie-double-imposition-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 ma d\u00e9claration franco-albanaise<\/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 avez des revenus dans les deux pays et craignez d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=albanie-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/albanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/albanie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/albanie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/albanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/albanie\/\">Convention France\u2013Albanie : 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\/albanie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/albanie\/double-imposition\/\" class=\"cur\"><small>Art. 24<\/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-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>Mes revenus albanais sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Ils sont pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; pour les revenus non vis\u00e9s au ii, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant neutralise l\u2019imp\u00f4t d\u00fb sur eux, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t albanais (article 24, paragraphe 1, a, i).<\/p><\/details><details><summary>Que se passe-t-il en cas de double exon\u00e9ration li\u00e9e \u00e0 une qualification divergente\u00a0?<\/summary><p>Chaque \u00c9tat conserve le droit d\u2019imposer selon sa l\u00e9gislation les revenus de ses r\u00e9sidents attribu\u00e9s \u00e0 l\u2019autre \u00c9tat mais non pris en compte par lui, lorsque cette double exon\u00e9ration r\u00e9sulte d\u2019une qualification divergente (protocole, point 9).<\/p><\/details><details><summary>Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence par la proc\u00e9dure amiable, dans les trois ans qui suivent la premi\u00e8re notification de la mesure en cause (article 26, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Tirana le 24 d\u00e9cembre 2002 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019Albanie le 28 mai 2019 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Albanie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 2005\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2021 pour l\u2019Albanie. 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 Albanie ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration franco-albanaise\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=albanie-double-imposition-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\/albanie\/\">Convention France\u2013Albanie : 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 Albanie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=albanie-double-imposition-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\u2013Albanie \u203a Article 24 \u00b7 Double imposition Convention France\u2013AlbanieConvention sign\u00e9e \u00e0 Tirana le 24 d\u00e9cembre 2002 (avec son protocole), 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":22333,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22533","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22533","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=22533"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22533\/revisions"}],"predecessor-version":[{"id":27954,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22533\/revisions\/27954"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22333"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}