{"id":22568,"date":"2026-11-08T11:40:19","date_gmt":"2026-11-08T10:40:19","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/arabie-saoudite\/dividendes\/"},"modified":"2026-11-08T23:22:20","modified_gmt":"2026-11-08T22:22:20","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/arabie-saoudite\/dividendes\/","title":{"rendered":"Dividendes entre la France et l\u2019Arabie saoudite\u00a0: y a-t-il une retenue \u00e0 la source\u00a0? L\u2019article 6 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 pr\u00e9lever une retenue sur les dividendes vers\u00e9s \u00e0 un r\u00e9sident d\u2019Arabie saoudite ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 6, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire, sauf rattachement de la participation \u00e0 une activit\u00e9 exerc\u00e9e en France.\"}},{\"@type\":\"Question\",\"name\":\"Un dividende non tax\u00e9 en Arabie saoudite peut-il \u00eatre impos\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 18 A, paragraphe 2, qui vise les revenus non inclus dans la base de l\u2019autre \u00c9tat, exclut express\u00e9ment les dividendes.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je reste r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France reste alors l\u2019\u00c9tat de r\u00e9sidence et impose ces dividendes ; tout part de l\u2019article 4.\"}}]}<\/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\/arabie-saoudite\/\">France\u2013Arabie saoudite<\/a> \u203a Article 6 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Arabie saoudite<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1982, modifi\u00e9e par les avenants du 2 octobre 1991 et du 18 f\u00e9vrier 2011, prorog\u00e9e par \u00e9changes de lettres et modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Dividendes entre la France et l\u2019Arabie saoudite\u00a0: y a-t-il une retenue \u00e0 la source\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les dividendes ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire. L\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice n\u2019a donc pas de droit d\u2019imposer, sauf si la participation se rattache \u00e0 une activit\u00e9 industrielle ou commerciale qu\u2019y exerce le b\u00e9n\u00e9ficiaire. Les dividendes \u00e9chappent aussi \u00e0 la clause contre les doubles exon\u00e9rations.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/arabie-saoudite\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/arabie-saoudite\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/arabie-saoudite\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/arabie-saoudite\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-arabie-saoudite.webp\" alt=\"AlUla, Arabie saoudite\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Dividendes<\/span><b>AlUla, Arabie saoudite<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans ce dernier (article 6, paragraphe 1).<\/li><li>Ils sont aussi imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 si la participation se rattache \u00e0 une activit\u00e9 industrielle ou commerciale qu\u2019y exerce le b\u00e9n\u00e9ficiaire (article 6, paragraphe 2).<\/li><li>La clause qui permet d\u2019imposer un revenu non inclus dans la base de l\u2019autre \u00c9tat exclut express\u00e9ment les dividendes (article 18 A, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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 d\u2019Arabie saoudite, actions d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat \">Arabie saoudite seulement<\/span><span class=\"ref\">Art. 6 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, actions d\u2019une soci\u00e9t\u00e9 saoudienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 6 \u00a7 1<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 une activit\u00e9 dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">Les deux \u00c9tats (r\u00e8gles de l\u2019article 14)<\/span><span class=\"ref\">Art. 6 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphes 1 et 2<\/span><p>\u00ab Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident d&#x27;un Etat contractant \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat. 2. Toutefois, ces dividendes sont aussi imposables dans le premier Etat si la participation g\u00e9n\u00e9ratrice des dividendes se rattache effectivement \u00e0 une activit\u00e9 industrielle ou commerciale exerc\u00e9e dans cet Etat par le b\u00e9n\u00e9ficiaire des dividendes. Dans ce cas, les dispositions de l\u2019article 14 sont applicables. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux conditions \u00e0 v\u00e9rifier<\/h2><p>L\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence suppose\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>\u00catre r\u00e9sident de l\u2019autre \u00c9tat au sens de l\u2019article 4.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de rattachement local<\/b><span>La participation ne se rattache pas \u00e0 une activit\u00e9 industrielle ou commerciale exerc\u00e9e dans l\u2019\u00c9tat de la soci\u00e9t\u00e9.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/logement-neuf-loue-a-un-couple-dont-le-mari-revenait-d-arabie-saoudite-les\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>30 mars 2023<\/small><\/div><p>Logement neuf lou\u00e9 \u00e0 un couple dont le mari revenait d&#x27;Arabie saoudite\u00a0: les salaires per\u00e7us et impos\u00e9s \u00e0 l&#x27;\u00e9tranger comptent pour le plafond de ressources, et faute de les justifier la r\u00e9duction d&#x27;imp\u00f4t est refus\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-en-arabie-saoudite-dont-la-famille-vit-en-france-le-foyer-fixe-le\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>12 avril 2023<\/small><\/div><p>Salari\u00e9 en Arabie saoudite dont la famille vit en France\u00a0: le foyer fixe le domicile fiscal en France, et la convention franco-saoudienne ne joue pas faute d&#x27;assujettissement \u00e0 l&#x27;imp\u00f4t saoudien<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salarie-de-saudi-aramco-dont-l-epouse-et-l-enfant-vivent-dans-les-pyrenees\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>18 juillet 2023<\/small><\/div><p>Salari\u00e9 de Saudi Aramco dont l&#x27;\u00e9pouse et l&#x27;enfant vivent dans les Pyr\u00e9n\u00e9es-Atlantiques\u00a0: salaires saoudiens imposables en France, sans cr\u00e9dit d&#x27;imp\u00f4t faute d&#x27;imposition en Arabie saoudite<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/arabie-saoudite\/#decisions\">Voir les 5 d\u00e9cisions qui concernent l\u2019Arabie saoudite \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident d\u2019Arabie saoudite d\u00e9tenant des actions fran\u00e7aises, la convention r\u00e9serve l\u2019imposition des dividendes \u00e0 l\u2019Arabie saoudite, \u00e0 condition de justifier sa r\u00e9sidence aupr\u00e8s de l\u2019\u00e9tablissement payeur. Tant que la r\u00e9sidence fran\u00e7aise n\u2019est pas rompue au sens de l\u2019article 4, c\u2019est la France qui impose. La date effective du changement de r\u00e9sidence compte pour les distributions de l\u2019ann\u00e9e du d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=arabie-saoudite-dividendes-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>V\u00e9rifier la fiscalit\u00e9 de mes dividendes<\/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 dividendes de soci\u00e9t\u00e9s fran\u00e7aises en vivant en Arabie saoudite\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=arabie-saoudite-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/arabie-saoudite\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/\">Convention France\u2013Arabie saoudite : 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\/arabie-saoudite\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/fonction-publique\/\"><small>Art. 11<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/plus-values\/\"><small>Art. 9<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/dividendes\/\" class=\"cur\"><small>Art. 6<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/interets\/\"><small>Art. 7<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/salaires\/\"><small>Art. 10 A<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/double-imposition\/\"><small>Art. 15<\/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 pr\u00e9lever une retenue sur les dividendes vers\u00e9s \u00e0 un r\u00e9sident d\u2019Arabie saoudite\u00a0?<\/summary><p>L\u2019article 6, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire, sauf rattachement de la participation \u00e0 une activit\u00e9 exerc\u00e9e en France.<\/p><\/details><details><summary>Un dividende non tax\u00e9 en Arabie saoudite peut-il \u00eatre impos\u00e9 en France\u00a0?<\/summary><p>L\u2019article 18 A, paragraphe 2, qui vise les revenus non inclus dans la base de l\u2019autre \u00c9tat, exclut express\u00e9ment les dividendes.<\/p><\/details><details><summary>Que se passe-t-il si je reste r\u00e9sident de France\u00a0?<\/summary><p>La France reste alors l\u2019\u00c9tat de r\u00e9sidence et impose ces dividendes\u00a0; tout part de l\u2019article 4.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1982, modifi\u00e9e par les avenants du 2 octobre 1991 et du 18 f\u00e9vrier 2011, prorog\u00e9e par \u00e9changes de lettres et modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l\u2019Arabie Saoudite modifi\u00e9e par la convention multilat\u00e9rale et par la clause de la nation la plus favoris\u00e9e (impots.gouv.fr). Statut : En vigueur par p\u00e9riodes de cinq ans\u00a0: derni\u00e8re prorogation \u00e0 compter du 1er janvier 2024 (notes des 14 et 28 d\u00e9cembre 2023). 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 Arabie saoudite ?<\/span><h3>V\u00e9rifier la fiscalit\u00e9 de mes dividendes\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=arabie-saoudite-dividendes-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Arabie saoudite<\/span><div class=\"rel\"><a href=\"\/decisions\/chef-de-chantier-de-forage-sur-des-plateformes-en-angola-aux-bahamas-a\/\">Chef de chantier de forage sur des plateformes en Angola, aux Bahamas, \u00e0 Singapour et en Arabie saoudite\u00a0: sans preuve d&#x27;un lien de subordination, ni exon\u00e9ration de l&#x27;article 81 A ni sortie de la CSG<small>TA N\u00eemes, 11 avril 2025<\/small><\/a><a href=\"\/decisions\/footballeur-professionnel-d-un-club-saoudien-dont-la-famille-vit-en-france\/\">Footballeur professionnel d&#x27;un club saoudien dont la famille vit en France\u00a0: salaires imposables en France, faute de foyer et d&#x27;imposition en Arabie saoudite<small>TA Nantes, 28 mai 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/arabie-saoudite\/\">Convention France\u2013Arabie saoudite : 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 Arabie saoudite ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=arabie-saoudite-dividendes-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\u2013Arabie saoudite \u203a Article 6 \u00b7 Dividendes Convention France\u2013Arabie saouditeConvention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1982, modifi\u00e9e par les avenants du 2 octobre 1991 et du<span class=\"excerpt-hellip\"> 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