{"id":22831,"date":"2026-11-08T12:11:51","date_gmt":"2026-11-08T11:11:51","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/egypte\/double-imposition\/"},"modified":"2026-11-08T23:51:36","modified_gmt":"2026-11-08T22:51:36","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/egypte\/double-imposition\/","title":{"rendered":"Revenus impos\u00e9s en France et en \u00c9gypte\u00a0: comment \u00e9viter de payer 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\":\"Pourquoi d\u00e9clarer en France un salaire impos\u00e9 en \u00c9gypte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Parce qu\u2019il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais ; un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est ensuite accord\u00e9, si le salaire est soumis \u00e0 l\u2019imp\u00f4t \u00e9gyptien (article 24, paragraphe 2, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019\u00c9gypte traite-t-elle les revenus d\u00e9j\u00e0 impos\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En r\u00e8gle g\u00e9n\u00e9rale, elle les exon\u00e8re mais calcule son imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 24, paragraphe 1, a et c).\"}},{\"@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 : le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9gypte ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 24, paragraphe 2, a, ii).\"}}]}<\/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\/egypte\/\">France\u2013\u00c9gypte<\/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\u2013\u00c9gypte<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai 1999 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019\u00c9gypte le 7 juin 2017<\/span><\/div>\n<h1>Revenus impos\u00e9s en France et en \u00c9gypte\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 24 de la convention<\/h1>\n<p class=\"lead\">La France \u00e9limine la double imposition par un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend du revenu. L\u2019\u00c9gypte exon\u00e8re la plupart des revenus imposables en France, mais en tient compte pour le taux, et accorde un cr\u00e9dit plafonn\u00e9 pour certains revenus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-egypte.webp\" alt=\"Pyramides de Gizeh, \u00c9gypte\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Pyramides de Gizeh, \u00c9gypte<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Pour un r\u00e9sident de France, les revenus imposables en \u00c9gypte sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t \u00e9gyptien n\u2019est pas d\u00e9ductible du revenu (article 24, paragraphe 2, 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 \u00e9gyptien (article 24, paragraphe 2, a, i).<\/li><li>Pour les int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence, pensions de s\u00e9curit\u00e9 sociale et quelques autres revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9gypte, plafonn\u00e9 (article 24, paragraphe 2, a, ii).<\/li><li>C\u00f4t\u00e9 \u00e9gyptien, les revenus imposables en France sont exon\u00e9r\u00e9s, sauf certains revenus impos\u00e9s pour leur montant brut avec un cr\u00e9dit plafonn\u00e9\u00a0; le taux tient compte de tous les revenus (article 24, paragraphe 1).<\/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\u00a0: salaires et loyers imposables en \u00c9gypte<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais, si imp\u00f4t \u00e9gyptien d\u00fb<\/span><span class=\"ref\">Art. 24 \u00a7 2 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: int\u00e9r\u00eats, plus-values immobili\u00e8res, jetons de pr\u00e9sence<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9gyptien, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: int\u00e9r\u00eats ou redevances surtax\u00e9s en \u00c9gypte<\/span><span class=\"etat \">Saisine possible de l\u2019administration fran\u00e7aise<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019\u00c9gypte\u00a0: loyers, salaires imposables en France<\/span><span class=\"etat \">Exon\u00e9ration en \u00c9gypte, avec taux effectif<\/span><span class=\"ref\">Art. 24 \u00a7 1 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019\u00c9gypte\u00a0: dividendes, int\u00e9r\u00eats de source fran\u00e7aise<\/span><span class=\"etat \">Imposition en \u00c9gypte, cr\u00e9dit plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 b<\/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 2, a, i<\/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 soit soumis \u00e0 l\u2019imp\u00f4t \u00e9gyptien \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, a, ii<\/span><p>\u00ab ii) pour les revenus vis\u00e9s au paragraphe 5 de l\u2019article 6, aux articles 7, 11, 12, au paragraphe 1 de l\u2019article 13, \u00e0 l\u2019article 14, au paragraphe 3 de l\u2019article 15, \u00e0 l\u2019article 16, aux paragraphes 1 et 2 de l\u2019article 17, au paragraphe 2 de l\u2019article 18 et \u00e0 l\u2019article 22, au montant de l\u2019imp\u00f4t [\u2026] pay\u00e9 en Egypte 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. \u00bb<\/p><\/div><\/div><p class=\"note2\">Paragraphe 2 de l\u2019article 24 r\u00e9dig\u00e9 par l\u2019article 10 de l\u2019avenant du 1er mai 1999. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Ce que signifie \u00ab\u00a0imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0\u00bb<\/h2><p>L\u2019article 24, paragraphe 2, d, pr\u00e9cise le calcul\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Taux proportionnel<\/b><span>Revenus nets concern\u00e9s multipli\u00e9s par le taux qui leur est effectivement appliqu\u00e9.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Bar\u00e8me progressif<\/b><span>Revenus nets concern\u00e9s multipli\u00e9s par le rapport entre l\u2019imp\u00f4t d\u00fb sur le revenu global et ce revenu global.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imp\u00f4t \u00e9gyptien retenu<\/b><span>Seul compte l\u2019imp\u00f4t \u00e9gyptien support\u00e9 \u00e0 titre d\u00e9finitif conform\u00e9ment \u00e0 la convention.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>C\u00f4t\u00e9 fran\u00e7ais, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose une imposition effective en \u00c9gypte\u00a0: un revenu non soumis \u00e0 l\u2019imp\u00f4t \u00e9gyptien ne l\u2019obtient pas. Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9gyptien, lui, est plafonn\u00e9 et peut laisser un compl\u00e9ment \u00e0 payer en France. Un imp\u00f4t pr\u00e9lev\u00e9 au-del\u00e0 de ce que pr\u00e9voit la convention ne donne pas droit \u00e0 cr\u00e9dit\u00a0: il se r\u00e9clame dans le pays qui l\u2019a pr\u00e9lev\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=egypte-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 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 \u00c9gypte, 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=egypte-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\/egypte\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/egypte\/\">Convention France\u2013\u00c9gypte : 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\/egypte\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/egypte\/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>Pourquoi d\u00e9clarer en France un salaire impos\u00e9 en \u00c9gypte\u00a0?<\/summary><p>Parce qu\u2019il est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant est ensuite accord\u00e9, si le salaire est soumis \u00e0 l\u2019imp\u00f4t \u00e9gyptien (article 24, paragraphe 2, a, i).<\/p><\/details><details><summary>Comment l\u2019\u00c9gypte traite-t-elle les revenus d\u00e9j\u00e0 impos\u00e9s en France\u00a0?<\/summary><p>En r\u00e8gle g\u00e9n\u00e9rale, elle les exon\u00e8re mais calcule son imp\u00f4t au taux correspondant \u00e0 l\u2019ensemble des revenus (article 24, paragraphe 1, a et c).<\/p><\/details><details><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\u00a0: le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9gypte ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus (article 24, paragraphe 2, a, ii).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er mai 1999 et par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019\u00c9gypte le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Egypte modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er octobre 1982\u00a0; avenant entr\u00e9 en vigueur le 1er juin 2004\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2021 pour l\u2019\u00c9gypte. 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 \u00c9gypte ?<\/span><h3>Faire 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=egypte-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\/egypte\/\">Convention France\u2013\u00c9gypte : 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 \u00c9gypte ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=egypte-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\u2013\u00c9gypte \u203a Article 24 \u00b7 Double imposition Convention France\u2013\u00c9gypteConvention sign\u00e9e \u00e0 Paris le 19 juin 1980 (avec un protocole), modifi\u00e9e par l\u2019avenant sign\u00e9 au Caire le 1er<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22365,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22831","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22831","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=22831"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22831\/revisions"}],"predecessor-version":[{"id":28245,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22831\/revisions\/28245"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22365"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}