{"id":22797,"date":"2026-11-08T12:07:14","date_gmt":"2026-11-08T11:07:14","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/coree-du-sud\/interets\/"},"modified":"2026-11-08T23:47:47","modified_gmt":"2026-11-08T22:47:47","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/coree-du-sud\/interets\/","title":{"rendered":"Placements g\u00e9n\u00e9rant des int\u00e9r\u00eats entre la France et la Cor\u00e9e du Sud\u00a0: qui impose\u00a0? L\u2019article 11 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\":\"Quel est le taux maximal de retenue sur des int\u00e9r\u00eats fran\u00e7ais vers\u00e9s en Cor\u00e9e du Sud ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant des int\u00e9r\u00eats, si le b\u00e9n\u00e9ficiaire en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats d\u2019obligations d\u2019\u00c9tat fran\u00e7aises sont-ils impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : vers\u00e9s \u00e0 un r\u00e9sident de Cor\u00e9e du Sud qui en est le b\u00e9n\u00e9ficiaire effectif, ils ne sont imposables qu\u2019en Cor\u00e9e du Sud (article 11, paragraphe 3, a).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si les int\u00e9r\u00eats sont anormalement \u00e9lev\u00e9s entre parties li\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne s\u2019applique qu\u2019au montant normal ; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque \u00c9tat (article 11, paragraphe 7).\"}}]}<\/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\/coree-du-sud\/\">France\u2013Cor\u00e9e du Sud<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Cor\u00e9e du Sud<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 juin 1979 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 9 avril 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et la R\u00e9publique de Cor\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Placements g\u00e9n\u00e9rant des int\u00e9r\u00eats entre la France et la Cor\u00e9e du Sud\u00a0: qui impose\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side le pr\u00eateur, mais l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut pr\u00e9lever un imp\u00f4t limit\u00e9 \u00e0 10 %. Certains int\u00e9r\u00eats, notamment sur les titres d\u2019\u00c9tat, ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/coree-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-coree-du-sud.webp\" alt=\"Palais Gyeongbokgung, S\u00e9oul, Cor\u00e9e du Sud\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Palais Gyeongbokgung, S\u00e9oul, Cor\u00e9e du Sud<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats peut aussi les imposer, sans d\u00e9passer 10 % de leur montant si le b\u00e9n\u00e9ficiaire en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats d\u2019obligations, billets ou bons \u00e9mis par l\u2019\u00c9tat ou ses collectivit\u00e9s ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 3, a).<\/li><li>Les int\u00e9r\u00eats li\u00e9s \u00e0 la vente \u00e0 cr\u00e9dit d\u2019\u00e9quipements ou de marchandises entre entreprises ne sont imposables que dans l\u2019\u00c9tat du b\u00e9n\u00e9ficiaire (article 11, paragraphe 3, c).<\/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 de Cor\u00e9e du Sud, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat fr\">France 10 % maximum, puis Cor\u00e9e du Sud avec cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Cor\u00e9e du Sud, int\u00e9r\u00eats d\u2019emprunts de l\u2019\u00c9tat fran\u00e7ais<\/span><span class=\"etat \">Cor\u00e9e du Sud seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 a<\/span><\/div><div class=\"r\"><span>Pr\u00eats faits ou garantis par la Banque de France ou la Banque de Cor\u00e9e<\/span><span class=\"etat \">\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire seulement<\/span><span class=\"ref\">Art. 11 \u00a7 3 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source cor\u00e9enne<\/span><span class=\"etat \">Cor\u00e9e du Sud 10 % maximum, puis France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 11 \u00a7 2 et 23 \u00a7 2 a<\/span><\/div><\/div><p class=\"note2\">Les int\u00e9r\u00eats sont consid\u00e9r\u00e9s comme provenant de l\u2019\u00c9tat o\u00f9 r\u00e9side le d\u00e9biteur, ou de celui de l\u2019\u00e9tablissement stable qui en supporte la charge (article 11, paragraphe 6).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Toutefois, ces int\u00e9r\u00eats sont imposables dans l\u2019Etat d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3, a<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d\u2019un Etat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre Etat \u00e0 raison d\u2019une obligation, d\u2019un billet, d\u2019un bon ou d\u2019un autre titre analogue du Gouvernement du premier Etat ou de l\u2019une de ses subdivisions politiques ou collectivit\u00e9s locales, \u00e0 condition qu\u2019un r\u00e9sident de l\u2019autre Etat en soit le b\u00e9n\u00e9ficiaire effectif, ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Paragraphe 2 modifi\u00e9 par l\u2019article 4 de l\u2019avenant du 9 avril 1991. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Trois questions sur un int\u00e9r\u00eat<\/h2><p>Pour savoir quel \u00c9tat impose un int\u00e9r\u00eat, la convention conduit \u00e0 v\u00e9rifier\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>D\u2019o\u00f9 provient-il\u00a0?<\/b><span>De l\u2019\u00c9tat o\u00f9 r\u00e9side le d\u00e9biteur, ou de celui de l\u2019\u00e9tablissement stable qui supporte la charge (\u00a7 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Rel\u00e8ve-t-il d\u2019une exception\u00a0?<\/b><span>Titres publics, pr\u00eats des banques centrales, ventes \u00e0 cr\u00e9dit\u00a0: imposables seulement dans l\u2019\u00c9tat de r\u00e9sidence (\u00a7 3).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Sinon, quel plafond\u00a0?<\/b><span>10 % du montant des int\u00e9r\u00eats dans l\u2019\u00c9tat de la source (\u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Et ensuite\u00a0?<\/b><span>L\u2019\u00c9tat de r\u00e9sidence impose en accordant un cr\u00e9dit pour l\u2019imp\u00f4t de la source (article 23).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/golfeuse-professionnelle-residant-en-coree-du-sud-taxee-d-office-sur-ses-gains\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>7 mai 2025<\/small><\/div><p>Golfeuse professionnelle r\u00e9sidant en Cor\u00e9e du Sud tax\u00e9e d&#x27;office sur ses gains d&#x27;un tournoi en France\u00a0: faute de mise en demeure r\u00e9guli\u00e8rement notifi\u00e9e, l&#x27;imposition est annul\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/coree-du-sud\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Cor\u00e9e du Sud \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Les int\u00e9r\u00eats de placements fran\u00e7ais per\u00e7us apr\u00e8s une installation en Cor\u00e9e du Sud restent expos\u00e9s \u00e0 un pr\u00e9l\u00e8vement en France, plafonn\u00e9 \u00e0 10 %, sauf pour les titres publics. La nature exacte de chaque placement et la qualification de ses revenus d\u00e9terminent l\u2019imposition finale\u00a0; une revue des supports d\u00e9tenus est utile avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=coree-du-sud-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>Faire revoir mes placements<\/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 int\u00e9r\u00eats de placements fran\u00e7ais et vous vivez ou allez vivre en Cor\u00e9e du Sud\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=coree-du-sud-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/coree-du-sud\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/\">Convention France\u2013Cor\u00e9e du Sud : 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\/coree-du-sud\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/coree-du-sud\/double-imposition\/\"><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-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>Quel est le taux maximal de retenue sur des int\u00e9r\u00eats fran\u00e7ais vers\u00e9s en Cor\u00e9e du Sud\u00a0?<\/summary><p>10 % du montant des int\u00e9r\u00eats, si le b\u00e9n\u00e9ficiaire en est le b\u00e9n\u00e9ficiaire effectif (article 11, paragraphe 2).<\/p><\/details><details><summary>Les int\u00e9r\u00eats d\u2019obligations d\u2019\u00c9tat fran\u00e7aises sont-ils impos\u00e9s en France\u00a0?<\/summary><p>Non\u00a0: vers\u00e9s \u00e0 un r\u00e9sident de Cor\u00e9e du Sud qui en est le b\u00e9n\u00e9ficiaire effectif, ils ne sont imposables qu\u2019en Cor\u00e9e du Sud (article 11, paragraphe 3, a).<\/p><\/details><details><summary>Que se passe-t-il si les int\u00e9r\u00eats sont anormalement \u00e9lev\u00e9s entre parties li\u00e9es\u00a0?<\/summary><p>La convention ne s\u2019applique qu\u2019au montant normal\u00a0; l\u2019exc\u00e9dent reste imposable selon la l\u00e9gislation de chaque \u00c9tat (article 11, paragraphe 7).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 19 juin 1979 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0 Paris le 9 avril 1991 et par la Convention multilat\u00e9rale sign\u00e9e par la France et la R\u00e9publique de Cor\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec la R\u00e9publique de Cor\u00e9e modifi\u00e9e par la convention multilat\u00e9rale; Convention avec la R\u00e9publique de Cor\u00e9e (impots.gouv.fr). Statut : En vigueur (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale). 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 Cor\u00e9e du Sud ?<\/span><h3>Faire revoir mes placements\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=coree-du-sud-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/coree-du-sud\/\">Convention France\u2013Cor\u00e9e du Sud : 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 Cor\u00e9e du Sud ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=coree-du-sud-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\u2013Cor\u00e9e du Sud \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013Cor\u00e9e du SudConvention sign\u00e9e \u00e0 Paris le 19 juin 1979 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 \u00e0<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22361,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22797","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22797","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=22797"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22797\/revisions"}],"predecessor-version":[{"id":28207,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22797\/revisions\/28207"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22361"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}