{"id":22571,"date":"2026-11-08T11:40:37","date_gmt":"2026-11-08T10:40:37","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/arabie-saoudite\/interets\/"},"modified":"2026-11-08T23:22:42","modified_gmt":"2026-11-08T22:22:42","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/arabie-saoudite\/interets\/","title":{"rendered":"Placements entre la France et l\u2019Arabie saoudite\u00a0: qui impose les int\u00e9r\u00eats\u00a0? L\u2019article 7 de la convention franco-saoudienne"},"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\":\"Mes int\u00e9r\u00eats fran\u00e7ais sont-ils impos\u00e9s en France si je r\u00e9side en Arabie saoudite ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 7, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019Arabie saoudite, sous r\u00e9serve de l\u2019article 18 A, paragraphe 2, si ces revenus ne sont pas effectivement inclus dans la base de l\u2019imp\u00f4t saoudien.\"}},{\"@type\":\"Question\",\"name\":\"Les obligations sont-elles concern\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 7, paragraphe 3, vise notamment les revenus des fonds publics et des obligations d\u2019emprunts.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je reste r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La France reste l\u2019\u00c9tat de r\u00e9sidence et impose ces int\u00e9r\u00eats ; 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 7 \u00b7 Int\u00e9r\u00eats<\/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>Placements entre la France et l\u2019Arabie saoudite\u00a0: qui impose les int\u00e9r\u00eats\u00a0? L\u2019article 7 de la convention franco-saoudienne<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats, que la convention appelle revenus de cr\u00e9ances, ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side le b\u00e9n\u00e9ficiaire. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent ne peut les imposer que si la cr\u00e9ance se rattache \u00e0 une activit\u00e9 industrielle ou commerciale qu\u2019y exerce le b\u00e9n\u00e9ficiaire.<\/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 7 \u00b7 Int\u00e9r\u00eats<\/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 revenus de cr\u00e9ances provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre ne sont imposables que dans ce dernier (article 7, paragraphe 1).<\/li><li>Ils sont aussi imposables dans l\u2019\u00c9tat d\u2019origine si la cr\u00e9ance se rattache \u00e0 une activit\u00e9 industrielle ou commerciale qu\u2019y exerce le b\u00e9n\u00e9ficiaire (article 7, paragraphe 2).<\/li><li>Ils couvrent les revenus des cr\u00e9ances de toute nature, fonds publics et obligations compris (article 7, paragraphe 3).<\/li><li>Un revenu attribu\u00e9 \u00e0 l\u2019autre \u00c9tat mais non effectivement inclus dans la base de son imp\u00f4t peut \u00eatre impos\u00e9 selon la l\u00e9gislation interne, sauf pour les citoyens saoudiens (article 18 A, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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 d\u2019Arabie saoudite, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Arabie saoudite seulement<\/span><span class=\"ref\">Art. 7 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source saoudienne<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 7 \u00a7 1<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 une activit\u00e9 dans l\u2019\u00c9tat d\u2019origine<\/span><span class=\"etat \">Les deux \u00c9tats (r\u00e8gles de l\u2019article 14)<\/span><span class=\"ref\">Art. 7 \u00a7 2<\/span><\/div><div class=\"r\"><span>Revenu non effectivement inclus dans la base de l\u2019\u00c9tat de r\u00e9sidence<\/span><span class=\"etat \">L\u2019autre \u00c9tat peut imposer<\/span><span class=\"ref\">Art. 18 A \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 7, paragraphes 1 et 2<\/span><p>\u00ab Les revenus de cr\u00e9ances 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. 2. Toutefois, ces revenus sont aussi imposables dans le premier Etat, si la cr\u00e9ance g\u00e9n\u00e9ratrice des revenus se rattache effectivement \u00e0 une activit\u00e9 industrielle ou commerciale exerc\u00e9e dans le premier Etat par le b\u00e9n\u00e9ficiaire des revenus. 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>\u00c0 v\u00e9rifier avant de placer<\/h2><p>L\u2019imposition exclusive dans l\u2019\u00c9tat de r\u00e9sidence repose sur deux conditions\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>R\u00e9sidence<\/b><span>Le b\u00e9n\u00e9ficiaire est 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 cr\u00e9ance ne se rattache pas \u00e0 une activit\u00e9 industrielle ou commerciale exerc\u00e9e dans l\u2019\u00c9tat d\u2019origine.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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\/footballeur-professionnel-d-un-club-saoudien-dont-la-famille-vit-en-france\/\"><div class=\"h\"><span class=\"pill mono\">TA Nantes<\/span><small>28 mai 2026<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><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><\/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>Un expatri\u00e9 r\u00e9sident d\u2019Arabie saoudite qui garde des placements \u00e0 int\u00e9r\u00eats en France n\u2019est imposable sur ces int\u00e9r\u00eats qu\u2019en Arabie saoudite, \u00e0 condition de justifier sa r\u00e9sidence. Mais l\u2019article 18 A permet \u00e0 la France d\u2019imposer un revenu qu\u2019elle attribue \u00e0 l\u2019Arabie saoudite s\u2019il n\u2019est pas effectivement inclus dans la base de l\u2019imp\u00f4t saoudien, sauf pour les citoyens saoudiens. Les placements gagnent \u00e0 \u00eatre revus au moment 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-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>Revoir mes placements avant le d\u00e9part<\/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 d\u00e9tenez des placements \u00e0 int\u00e9r\u00eats en France et vous vous installez 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-interets-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\/\"><small>Art. 6<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/arabie-saoudite\/interets\/\" class=\"cur\"><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>Mes int\u00e9r\u00eats fran\u00e7ais sont-ils impos\u00e9s en France si je r\u00e9side en Arabie saoudite\u00a0?<\/summary><p>L\u2019article 7, paragraphe 1, r\u00e9serve l\u2019imposition \u00e0 l\u2019Arabie saoudite, sous r\u00e9serve de l\u2019article 18 A, paragraphe 2, si ces revenus ne sont pas effectivement inclus dans la base de l\u2019imp\u00f4t saoudien.<\/p><\/details><details><summary>Les obligations sont-elles concern\u00e9es\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 7, paragraphe 3, vise notamment les revenus des fonds publics et des obligations d\u2019emprunts.<\/p><\/details><details><summary>Que se passe-t-il si je reste r\u00e9sident de France\u00a0?<\/summary><p>La France reste l\u2019\u00c9tat de r\u00e9sidence et impose ces int\u00e9r\u00eats\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>Revoir mes placements avant le d\u00e9part\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-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Arabie saoudite<\/span><div class=\"rel\"><a href=\"\/decisions\/salarie-de-saudi-aramco-dont-l-epouse-et-l-enfant-vivent-dans-les-pyrenees\/\">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<small>TA Pau, 18 juillet 2023<\/small><\/a><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><\/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-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\u2013Arabie saoudite \u203a Article 7 \u00b7 Int\u00e9r\u00eats 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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