{"id":22714,"date":"2026-11-08T11:55:39","date_gmt":"2026-11-08T10:55:39","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/burkina-faso\/double-imposition\/"},"modified":"2026-11-08T23:37:28","modified_gmt":"2026-11-08T22:37:28","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/burkina-faso\/double-imposition\/","title":{"rendered":"Comment la convention France\u2013Burkina Faso \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 26 expliqu\u00e9"},"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 revenus burkinab\u00e8 sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ceux que la convention r\u00e9serve exclusivement au Burkina Faso sont exclus de la base fran\u00e7aise, mais peuvent compter pour le taux. Les revenus de capitaux mobiliers suivent l\u2019article 26, paragraphe 3.\"}},{\"@type\":\"Question\",\"name\":\"\u00c0 quoi correspond le cr\u00e9dit de 16 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il b\u00e9n\u00e9ficie en France aux int\u00e9r\u00eats de l\u2019article 19 de source burkinab\u00e8 qui ont \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers au Burkina Faso (article 26, paragraphe 3, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition contraire \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat, ind\u00e9pendamment des recours internes (article 41, 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\/burkina-faso\/\">France\u2013Burkina Faso<\/a> \u203a Article 26 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Burkina Faso<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Ouagadougou le 11 ao\u00fbt 1965 avec la R\u00e9publique de Haute-Volta, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Ouagadougou le 3 juin 1971 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le Burkina Faso le 7 juin 2017<\/span><\/div>\n<h1>Comment la convention France\u2013Burkina Faso \u00e9vite-t-elle la double imposition\u00a0? L\u2019article 26 expliqu\u00e9<\/h1>\n<p class=\"lead\">Un \u00c9tat ne peut pas imposer les revenus que la convention r\u00e9serve exclusivement \u00e0 l\u2019autre, mais peut en tenir compte pour le taux. Les revenus de capitaux mobiliers suivent un r\u00e9gime particulier\u00a0: imp\u00f4t limit\u00e9 \u00e0 la source, puis prise en compte dans l\u2019\u00c9tat du b\u00e9n\u00e9ficiaire.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/burkina-faso\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-burkina-faso.webp\" alt=\"Village traditionnel, Burkina Faso\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 26 \u00b7 Double imposition<\/span><b>Village traditionnel, Burkina Faso<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Un \u00c9tat ne peut pas comprendre dans ses bases les revenus exclusivement imposables dans l\u2019autre \u00c9tat, mais conserve le droit de calculer l\u2019imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 26, paragraphe 1).<\/li><li>Les revenus de capitaux mobiliers et int\u00e9r\u00eats des articles 13, 15, 18 et 19 ne peuvent \u00eatre impos\u00e9s dans l\u2019\u00c9tat de la source qu\u2019\u00e0 l\u2019imp\u00f4t sur les revenus de capitaux mobiliers ou \u00e0 la retenue \u00e0 la source (article 26, paragraphe 2).<\/li><li>En France, les revenus mobiliers burkinab\u00e8 sont compris pour leur montant brut\u00a0; la retenue fran\u00e7aise dont ils sont exon\u00e9r\u00e9s est r\u00e9put\u00e9e acquitt\u00e9e au taux normal, et certains int\u00e9r\u00eats ouvrent droit \u00e0 un cr\u00e9dit de 16 % (article 26, paragraphe 3).<\/li><li>Au Burkina Faso, ces revenus de source fran\u00e7aise ne peuvent \u00eatre soumis qu\u2019\u00e0 l\u2019imp\u00f4t progressif sur le revenu (article 26, paragraphe 4).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode 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>Pensions, loyers et autres revenus r\u00e9serv\u00e9s au Burkina Faso<\/span><span class=\"etat \">Exclus de la base fran\u00e7aise, taux effectif<\/span><span class=\"ref\">Art. 26 \u00a7 1<\/span><\/div><div class=\"r\"><span>Dividendes et revenus de valeurs mobili\u00e8res burkinab\u00e8<\/span><span class=\"etat \">Base brute en France, retenue r\u00e9put\u00e9e acquitt\u00e9e<\/span><span class=\"ref\">Art. 26 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats de pr\u00eats et d\u00e9p\u00f4ts burkinab\u00e8 (article 19)<\/span><span class=\"etat \">Cr\u00e9dit d\u2019imp\u00f4t de 16 % en France<\/span><span class=\"ref\">Art. 26 \u00a7 3 b<\/span><\/div><div class=\"r\"><span>Revenus mobiliers fran\u00e7ais d\u2019un domicili\u00e9 du Burkina Faso<\/span><span class=\"etat \">Retenue fran\u00e7aise\u00a0; imp\u00f4t progressif au Burkina Faso<\/span><span class=\"ref\">Art. 26 \u00a7 2 et 4<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 1<\/span><p>\u00ab Un Etat contractant ne peut pas comprendre dans les bases des imp\u00f4ts sur le revenu vis\u00e9s \u00e0 l&#x27;article 8 les revenus qui sont exclusivement imposables dans l&#x27;autre Etat contractant en vertu de la pr\u00e9sente Convention\u00a0; mais chaque Etat conserve le droit de calculer l&#x27;imp\u00f4t au taux correspondant \u00e0 l&#x27;ensemble des revenus imposables d&#x27;apr\u00e8s sa l\u00e9gislation. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 3, b<\/span><p>\u00ab Les int\u00e9r\u00eats vis\u00e9s \u00e0 l&#x27;article 19 provenant de source volta\u00efque et qui ont \u00e9t\u00e9 soumis \u00e0 l&#x27;imp\u00f4t sur le revenu des capitaux mobiliers en Haute-Volta donnent droit en France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t de 16 p. cent au profit du b\u00e9n\u00e9ficiaire de ces int\u00e9r\u00eats domicili\u00e9s en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 26 compl\u00e9t\u00e9 par l\u2019article 2 de l\u2019avenant du 3 juin 1971. Convention sign\u00e9e avec la R\u00e9publique de Haute-Volta\u00a0: dans le texte, \u00ab\u00a0Haute-Volta\u00a0\u00bb et \u00ab\u00a0volta\u00efque\u00a0\u00bb visent le Burkina Faso. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le raisonnement en trois temps<\/h2><p>Pour un domicili\u00e9 de France qui per\u00e7oit un revenu du Burkina Faso\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Qualifier le revenu<\/b><span>Pension, loyer, salaire, dividende, int\u00e9r\u00eat\u00a0: quel article s\u2019applique\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Revenu r\u00e9serv\u00e9 au Burkina Faso\u00a0?<\/b><span>Si oui, il sort de la base fran\u00e7aise mais compte pour le taux (article 26, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Revenu de capitaux mobiliers\u00a0?<\/b><span>R\u00e9gime particulier de l\u2019article 26, paragraphes 2 et 3.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/societe-slovaque-unipersonnelle-dirigee-depuis-la-gironde-l-associee-residant\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>31 d\u00e9cembre 2024<\/small><\/div><p>Soci\u00e9t\u00e9 slovaque unipersonnelle dirig\u00e9e depuis la Gironde\u00a0: l&#x27;associ\u00e9e r\u00e9sidant en Slovaquie est impos\u00e9e en France sur les b\u00e9n\u00e9fices de l&#x27;\u00e9tablissement stable, avec 80 % de majoration<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/burkina-faso\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Burkina Faso \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un domicili\u00e9 de France, les revenus que la convention r\u00e9serve au Burkina Faso, comme les loyers d\u2019un bien burkinab\u00e8, sortent de la base de l\u2019imp\u00f4t fran\u00e7ais tout en relevant le taux appliqu\u00e9 aux autres revenus. Les revenus de capitaux suivent un r\u00e9gime plus complexe, con\u00e7u \u00e0 une \u00e9poque o\u00f9 les imp\u00f4ts vis\u00e9s \u00e9taient diff\u00e9rents\u00a0: leur traitement doit \u00eatre v\u00e9rifi\u00e9 au regard de la l\u00e9gislation actuelle. En cas d\u2019imposition non conforme, l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat peut \u00eatre saisie (article 41).<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=burkina-faso-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 domicili\u00e9 en France et percevez des revenus du Burkina Faso, 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=burkina-faso-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\/burkina-faso\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/burkina-faso\/\">Convention France\u2013Burkina Faso : 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\/burkina-faso\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/fonction-publique\/\"><small>Art. 21<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/plus-values\/\"><small>Art. 9<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/interets\/\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/burkina-faso\/double-imposition\/\" class=\"cur\"><small>Art. 26<\/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 burkinab\u00e8 sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>Ceux que la convention r\u00e9serve exclusivement au Burkina Faso sont exclus de la base fran\u00e7aise, mais peuvent compter pour le taux. Les revenus de capitaux mobiliers suivent l\u2019article 26, paragraphe 3.<\/p><\/details><details><summary>\u00c0 quoi correspond le cr\u00e9dit de 16 %\u00a0?<\/summary><p>Il b\u00e9n\u00e9ficie en France aux int\u00e9r\u00eats de l\u2019article 19 de source burkinab\u00e8 qui ont \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers au Burkina Faso (article 26, paragraphe 3, b).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition contraire \u00e0 la convention\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019un ou l\u2019autre \u00c9tat, ind\u00e9pendamment des recours internes (article 41, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Ouagadougou le 11 ao\u00fbt 1965 avec la R\u00e9publique de Haute-Volta, modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Ouagadougou le 3 juin 1971 et par la Convention multilat\u00e9rale sign\u00e9e par la France et le Burkina Faso le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Burkina Faso modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 15 f\u00e9vrier 1967\u00a0; avenant entr\u00e9 en vigueur le 1er octobre 1974\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er f\u00e9vrier 2021 pour le Burkina Faso. 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 au Burkina Faso ?<\/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=burkina-faso-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\/burkina-faso\/\">Convention France\u2013Burkina Faso : 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 au Burkina Faso ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=burkina-faso-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\u2013Burkina Faso \u203a Article 26 \u00b7 Double imposition Convention France\u2013Burkina FasoConvention sign\u00e9e \u00e0 Ouagadougou le 11 ao\u00fbt 1965 avec la R\u00e9publique de Haute-Volta, modifi\u00e9e par l\u2019avenant sign\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22352,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22714","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22714","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=22714"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22714\/revisions"}],"predecessor-version":[{"id":28123,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22714\/revisions\/28123"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22352"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}