{"id":22577,"date":"2026-11-08T11:41:12","date_gmt":"2026-11-08T10:41:12","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/argentine\/double-imposition\/"},"modified":"2026-11-08T23:23:22","modified_gmt":"2026-11-08T22:23:22","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/argentine\/double-imposition\/","title":{"rendered":"Comment la France et l\u2019Argentine \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 24 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\":\"Qu\u2019appelle-t-on \u00ab montant de l\u2019imp\u00f4t pay\u00e9 en Argentine \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le montant de l\u2019imp\u00f4t argentin effectivement support\u00e9 \u00e0 titre d\u00e9finitif sur ces revenus, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France impos\u00e9 sur ces revenus en France (article 24, paragraphe 1, d, ii).\"}},{\"@type\":\"Question\",\"name\":\"La fortune est-elle aussi concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : un r\u00e9sident de France imposable en Argentine sur sa fortune y est aussi impos\u00e9 en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Argentine, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, c).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis impos\u00e9 \u00e0 tort dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de la France ou de l\u2019Argentine dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (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\/argentine\/\">France\u2013Argentine<\/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\u2013Argentine<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Buenos Aires le 4 avril 1979 (avec son protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Buenos Aires le 15 ao\u00fbt 2001 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Argentine le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et l\u2019Argentine \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">La France prend en compte les revenus imposables en Argentine et accorde un cr\u00e9dit d\u2019imp\u00f4t\u00a0: \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais pour la plupart des revenus, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t argentin, ou \u00e0 l\u2019imp\u00f4t argentin pour les revenus de capitaux. L\u2019Argentine d\u00e9duit l\u2019imp\u00f4t effectivement pay\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/argentine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/argentine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/argentine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/argentine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-argentine.webp\" alt=\"Buenos Aires, Argentine\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Buenos Aires, Argentine<\/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 Argentine sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t argentin n\u2019est pas d\u00e9ductible mais ouvre droit \u00e0 un cr\u00e9dit (article 24, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le r\u00e9sident de France soit soumis \u00e0 l\u2019imp\u00f4t argentin sur ces revenus (article 24, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence et revenus d\u2019artistes, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t argentin, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, a, ii).<\/li><li>C\u00f4t\u00e9 argentin, l\u2019imp\u00f4t effectivement pay\u00e9 en France est d\u00e9duit, dans la limite de l\u2019imp\u00f4t argentin correspondant (article 24, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme pour quel revenu\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\u00a0: salaires, loyers, pensions imposables en Argentine<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, si soumis \u00e0 l\u2019imp\u00f4t argentin<\/span><span class=\"ref\">Art. 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t argentin, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Argentine\u00a0: revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 24 \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 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\u2019en Argentine conform\u00e9ment aux dispositions de la Convention sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais lorsqu\u2019ils ne sont pas exempt\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l\u2019imp\u00f4t argentin n\u2019est 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\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a, i et ii<\/span><p>\u00ab i) Pour les revenus non mentionn\u00e9s au ii, au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus, \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit soumis \u00e0 l\u2019imp\u00f4t argentin \u00e0 raison de ces revenus\u00a0; ii) Pour les revenus soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s vis\u00e9s \u00e0 l\u2019article 7 et au paragraphe 2 de l\u2019article 13 et pour les revenus vis\u00e9s aux articles 10, 11 et 12, au paragraphe 1 de l\u2019article 13, au paragraphe 3 de l\u2019article 15, \u00e0 l\u2019article 16 et aux paragraphes 1 et 2 de l\u2019article 17, au montant de l\u2019imp\u00f4t pay\u00e9 en Argentine conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d\u2019imp\u00f4t ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2<\/span><p>\u00ab Lorsqu\u2019un r\u00e9sident d\u2019Argentine re\u00e7oit des revenus ou poss\u00e8de de la fortune qui, conform\u00e9ment aux dispositions de la Convention, sont imposables en France, l\u2019Argentine permet la d\u00e9duction\u00a0: a) Sur l\u2019imp\u00f4t qu\u2019elle per\u00e7oit sur les revenus de ce r\u00e9sident, d\u2019un montant \u00e9gal \u00e0 l\u2019imp\u00f4t sur le revenu effectivement pay\u00e9 en France\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 24 r\u00e9dig\u00e9 par l\u2019avenant du 15 ao\u00fbt 2001. Le paragraphe 1, b, issu de cet avenant, a cess\u00e9 de s\u2019appliquer \u00e0 l\u2019issue d\u2019une p\u00e9riode de cinq ans \u00e0 compter de son entr\u00e9e en vigueur. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 fran\u00e7ais, \u00e9tape par \u00e9tape<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables en Argentine\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Le revenu est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t argentin n\u2019est pas d\u00e9ductible du revenu.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Revenus courants<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t argentin sur ces revenus.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Revenus de capitaux et assimil\u00e9s<\/b><span>Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t argentin effectivement support\u00e9 \u00e0 titre d\u00e9finitif, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux retenu<\/b><span>L\u2019imp\u00f4t fran\u00e7ais correspondant se calcule au taux effectivement appliqu\u00e9 ou au taux moyen du revenu global (article 24, paragraphe 1, d).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/footballeur-impatrie-au-psg-le-credit-d-impot-argentin-limite-aux-matchs-joues\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>5 juin 2024<\/small><\/div><p>Footballeur impatri\u00e9 au PSG\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t argentin limit\u00e9 aux matchs jou\u00e9s en Argentine, mais l&#x27;\u00e9talement de la prime d&#x27;impatriation survit au d\u00e9part<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/argentine\/#decisions\">Voir les 1 d\u00e9cisions qui concernent l\u2019Argentine \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un revenu imposable en Argentine mais qui n\u2019y est pas soumis \u00e0 l\u2019imp\u00f4t ne donne pas droit au cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais. Pour les revenus de capitaux, seul l\u2019imp\u00f4t argentin pay\u00e9 conform\u00e9ment \u00e0 la convention et support\u00e9 \u00e0 titre d\u00e9finitif ouvre droit au cr\u00e9dit. Une imposition non conforme peut \u00eatre soumise \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat dans les trois ans (article 26).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=argentine-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 double imposition<\/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 \u00eates r\u00e9sident de France et percevez des revenus imposables en Argentine, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=argentine-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\/argentine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/argentine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/argentine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/argentine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/argentine\/\">Convention France\u2013Argentine : 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\/argentine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/argentine\/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>Qu\u2019appelle-t-on \u00ab\u00a0montant de l\u2019imp\u00f4t pay\u00e9 en Argentine\u00a0\u00bb\u00a0?<\/summary><p>Le montant de l\u2019imp\u00f4t argentin effectivement support\u00e9 \u00e0 titre d\u00e9finitif sur ces revenus, conform\u00e9ment \u00e0 la convention, par le r\u00e9sident de France impos\u00e9 sur ces revenus en France (article 24, paragraphe 1, d, ii).<\/p><\/details><details><summary>La fortune est-elle aussi concern\u00e9e\u00a0?<\/summary><p>Oui\u00a0: un r\u00e9sident de France imposable en Argentine sur sa fortune y est aussi impos\u00e9 en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Argentine, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 24, paragraphe 1, c).<\/p><\/details><details><summary>Que faire si je suis impos\u00e9 \u00e0 tort dans les deux pays\u00a0?<\/summary><p>Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de la France ou de l\u2019Argentine dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 26, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Buenos Aires le 4 avril 1979 (avec son protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Buenos Aires le 15 ao\u00fbt 2001 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Argentine le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l\u2019Argentine 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 mars 1981\u00a0; avenant entr\u00e9 en vigueur le 1er octobre 2007\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2026 pour l\u2019Argentine. Un avenant sign\u00e9 le 6 d\u00e9cembre 2019 n\u2019est pas entr\u00e9 en vigueur.. 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 Argentine ?<\/span><h3>Faire v\u00e9rifier ma double imposition\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=argentine-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\/argentine\/\">Convention France\u2013Argentine : 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 Argentine ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=argentine-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\u2013Argentine \u203a Article 24 \u00b7 Double imposition Convention France\u2013ArgentineConvention sign\u00e9e \u00e0 Buenos Aires le 4 avril 1979 (avec son protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Buenos Aires<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22338,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22577","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22577","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=22577"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22577\/revisions"}],"predecessor-version":[{"id":27998,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22577\/revisions\/27998"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22338"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}