{"id":22613,"date":"2026-11-08T11:44:33","date_gmt":"2026-11-08T10:44:33","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/azerbaidjan\/double-imposition\/"},"modified":"2026-11-08T23:27:24","modified_gmt":"2026-11-08T22:27:24","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/azerbaidjan\/double-imposition\/","title":{"rendered":"Revenus impos\u00e9s dans les deux pays\u00a0: comment l\u2019article 23 de la convention France\u2013Azerba\u00efdjan les prot\u00e8ge-t-il\u00a0?"},"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 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.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\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Pour les revenus du ii, il ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant ; pour les autres, il lui est \u00e9gal (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment est calcul\u00e9 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 un revenu ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Avec le taux proportionnel appliqu\u00e9, ou, en cas de bar\u00e8me progressif, avec le taux moyen r\u00e9sultant du rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu (article 23, paragraphe 1, c, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019Azerba\u00efdjan \u00e9vite-t-il la double imposition de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En d\u00e9duisant l\u2019imp\u00f4t pay\u00e9 en France de l\u2019imp\u00f4t azerba\u00efdjanais, dans la limite de l\u2019imp\u00f4t azerba\u00efdjanais correspondant (article 23, 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\/azerbaidjan\/\">France\u2013Azerba\u00efdjan<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Azerba\u00efdjan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 20 d\u00e9cembre 2001 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019Azerba\u00efdjan le 20 novembre 2023<\/span><\/div>\n<h1>Revenus impos\u00e9s dans les deux pays\u00a0: comment l\u2019article 23 de la convention France\u2013Azerba\u00efdjan les prot\u00e8ge-t-il\u00a0?<\/h1>\n<p class=\"lead\">Lorsque l\u2019Azerba\u00efdjan peut imposer un revenu, la France l\u2019int\u00e8gre dans le calcul de l\u2019imp\u00f4t de son r\u00e9sident mais accorde un cr\u00e9dit d\u2019imp\u00f4t. Son montant d\u00e9pend de la cat\u00e9gorie de revenu. De son c\u00f4t\u00e9, l\u2019Azerba\u00efdjan d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/azerbaidjan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-azerbaidjan.webp\" alt=\"Bakou, Azerba\u00efdjan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Bakou, Azerba\u00efdjan<\/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 Azerba\u00efdjan sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t azerba\u00efdjanais n\u2019\u00e9tant pas d\u00e9ductible de ces revenus (article 23, paragraphe 1, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t azerba\u00efdjanais sur ces revenus (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence et certains autres revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Azerba\u00efdjan, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>Un r\u00e9sident d\u2019Azerba\u00efdjan d\u00e9duit de son imp\u00f4t azerba\u00efdjanais l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de l\u2019imp\u00f4t azerba\u00efdjanais correspondant (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quel m\u00e9canisme selon le 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, salaire ou loyers imposables en Azerba\u00efdjan<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats azerba\u00efdjanais<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t azerba\u00efdjanais, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, plus-value sur un immeuble en Azerba\u00efdjan<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t azerba\u00efdjanais, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Azerba\u00efdjan, revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais en Azerba\u00efdjan, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">Le protocole permet \u00e0 chaque \u00c9tat d\u2019imposer les revenus de ses r\u00e9sidents lorsqu\u2019une qualification divergente aboutirait \u00e0 une double exon\u00e9ration (protocole, point 8).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, 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 Azerba\u00efdjan 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 azerba\u00efdjanais 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. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident d&#x27;Azerba\u00efdjan tire des revenus ou poss\u00e8de des biens en France qui sont, conform\u00e9ment aux dispositions de la Convention, imposables en France, le montant de l&#x27;imp\u00f4t pay\u00e9 en France sur les revenus ou les biens en France est d\u00e9ductible de l&#x27;imp\u00f4t pr\u00e9lev\u00e9 \u00e0 raison de ces revenus ou de ces biens en Azerba\u00efdjan. Cette d\u00e9duction ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t azerba\u00efdjanais correspondant \u00e0 ces revenus ou \u00e0 ces biens calcul\u00e9 en conformit\u00e9 avec sa l\u00e9gislation interne. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le calcul c\u00f4t\u00e9 France, pas \u00e0 pas<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit un revenu imposable en Azerba\u00efdjan\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Int\u00e9gration<\/b><span>Le revenu entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit \u00ab\u00a0imp\u00f4t fran\u00e7ais\u00a0\u00bb<\/b><span>Revenus non list\u00e9s au ii\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le revenu est soumis \u00e0 l\u2019imp\u00f4t azerba\u00efdjanais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00ab\u00a0imp\u00f4t \u00e9tranger\u00a0\u00bb<\/b><span>Dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, etc.\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t azerba\u00efdjanais, plafonn\u00e9.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Imp\u00f4t fran\u00e7ais correspondant<\/b><span>Taux proportionnel effectivement appliqu\u00e9, ou taux moyen issu du bar\u00e8me progressif (article 23, paragraphe 1, c, i).<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Imp\u00f4t pay\u00e9<\/b><span>Seul l\u2019imp\u00f4t azerba\u00efdjanais support\u00e9 \u00e0 titre d\u00e9finitif, conform\u00e9ment \u00e0 la convention, est retenu (article 23, paragraphe 1, c, ii).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur le revenu concern\u00e9, mais ce revenu peut encore relever le taux applicable aux autres revenus impos\u00e9s en France. Pour les dividendes et int\u00e9r\u00eats, seule la retenue azerba\u00efdjanaise conforme \u00e0 la convention et d\u00e9finitivement support\u00e9e ouvre droit au cr\u00e9dit\u00a0: un pr\u00e9l\u00e8vement sup\u00e9rieur au plafond conventionnel doit \u00eatre r\u00e9clam\u00e9 en Azerba\u00efdjan, pas imput\u00e9 en France.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=azerbaidjan-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>V\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t<\/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\u00e9clarez en France des revenus d\u00e9j\u00e0 impos\u00e9s en Azerba\u00efdjan\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=azerbaidjan-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\/azerbaidjan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/\">Convention France\u2013Azerba\u00efdjan : 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\/azerbaidjan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/azerbaidjan\/double-imposition\/\" class=\"cur\"><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-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>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Pour les revenus du ii, il ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0; pour les autres, il lui est \u00e9gal (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Comment est calcul\u00e9 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 un revenu\u00a0?<\/summary><p>Avec le taux proportionnel appliqu\u00e9, ou, en cas de bar\u00e8me progressif, avec le taux moyen r\u00e9sultant du rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu (article 23, paragraphe 1, c, i).<\/p><\/details><details><summary>Comment l\u2019Azerba\u00efdjan \u00e9vite-t-il la double imposition de ses r\u00e9sidents\u00a0?<\/summary><p>En d\u00e9duisant l\u2019imp\u00f4t pay\u00e9 en France de l\u2019imp\u00f4t azerba\u00efdjanais, dans la limite de l\u2019imp\u00f4t azerba\u00efdjanais correspondant (article 23, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 20 d\u00e9cembre 2001 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par l\u2019Azerba\u00efdjan le 20 novembre 2023 \u2014 Version consolid\u00e9e de la convention avec l\u2019Azerba\u00efdjan 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 2025 pour l\u2019Azerba\u00efdjan. 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 Azerba\u00efdjan ?<\/span><h3>V\u00e9rifier mes cr\u00e9dits d\u2019imp\u00f4t\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=azerbaidjan-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\/azerbaidjan\/\">Convention France\u2013Azerba\u00efdjan : 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 Azerba\u00efdjan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=azerbaidjan-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\u2013Azerba\u00efdjan \u203a Article 23 \u00b7 Double imposition Convention France\u2013Azerba\u00efdjanConvention sign\u00e9e \u00e0 Paris le 20 d\u00e9cembre 2001 (avec un 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":22342,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22613","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22613","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=22613"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22613\/revisions"}],"predecessor-version":[{"id":28034,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22613\/revisions\/28034"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22342"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}