{"id":22885,"date":"2026-11-08T12:19:12","date_gmt":"2026-11-08T11:19:12","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ethiopie\/double-imposition\/"},"modified":"2026-11-08T23:57:33","modified_gmt":"2026-11-08T22:57:33","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ethiopie\/double-imposition\/","title":{"rendered":"Revenus imposables en France et en \u00c9thiopie\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23"},"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\":\"Comment se calcule l\u2019\u00ab imp\u00f4t fran\u00e7ais correspondant \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Avec un bar\u00e8me progressif, c\u2019est le revenu net concern\u00e9 multipli\u00e9 par le taux moyen effectif de l\u2019imp\u00f4t sur le revenu global ; avec un taux proportionnel, le revenu net multipli\u00e9 par ce taux (article 23, paragraphe 2, b, i).\"}},{\"@type\":\"Question\",\"name\":\"Faut-il avoir pay\u00e9 l\u2019imp\u00f4t \u00e9thiopien pour obtenir le cr\u00e9dit ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour la r\u00e8gle g\u00e9n\u00e9rale, il faut \u00eatre soumis \u00e0 l\u2019imp\u00f4t \u00e9thiopien sur ces revenus ; pour les revenus list\u00e9s au ii, le cr\u00e9dit correspond \u00e0 l\u2019imp\u00f4t \u00e9thiopien support\u00e9 \u00e0 titre d\u00e9finitif (article 23, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que faire en cas d\u2019imposition non conforme \u00e0 la convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25, 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\/ethiopie\/\">France\u2013\u00c9thiopie<\/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\u2013\u00c9thiopie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 2006<\/span><\/div>\n<h1>Revenus imposables en France et en \u00c9thiopie\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 23<\/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. Pour la plupart des revenus, il \u00e9gale l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0; pour les dividendes, int\u00e9r\u00eats, redevances ou plus-values immobili\u00e8res, il \u00e9gale l\u2019imp\u00f4t pay\u00e9 en \u00c9thiopie, plafonn\u00e9. L\u2019\u00c9thiopie impute l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ethiopie.webp\" alt=\"Environs de Lalibela, \u00c9thiopie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Environs de Lalibela, \u00c9thiopie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables ou imposables seulement en \u00c9thiopie sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t \u00e9thiopien n\u2019\u00e9tant pas d\u00e9ductible (article 23, paragraphe 2, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t \u00e9thiopien sur ces revenus (article 23, paragraphe 2, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res et jetons de pr\u00e9sence notamment, il \u00e9gale l\u2019imp\u00f4t pay\u00e9 en \u00c9thiopie, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a, ii).<\/li><li>Un r\u00e9sident d\u2019\u00c9thiopie impute l\u2019imp\u00f4t payable en France, dans la limite de l\u2019imp\u00f4t \u00e9thiopien aff\u00e9rent \u00e0 ces revenus (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t en France\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>Salaires, loyers imposables en \u00c9thiopie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 23 \u00a7 2 a i<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, redevances<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9thiopie, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>Plus-value immobili\u00e8re, jetons de pr\u00e9sence<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9thiopie, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de l\u2019\u00c9thiopie, revenus imposables en France<\/span><span class=\"etat \">Imputation de l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 1 a<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t pay\u00e9 ou d\u00fb comprend l\u2019imp\u00f4t qui aurait \u00e9t\u00e9 acquitt\u00e9 sans certains all\u00e9gements d\u2019incitation au d\u00e9veloppement \u00e9conomique\u00a0; cette r\u00e8gle ne vise pas les dividendes, int\u00e9r\u00eats et redevances (article 23, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, 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 Ethiopie 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 \u00e9thiopien 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, a, i et ii<\/span><p>\u00ab i) pour les revenus non mentionn\u00e9s au ii), au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit soumis \u00e0 l&#x27;imp\u00f4t \u00e9thiopien \u00e0 raison de ces revenus\u00a0; [\u2026] au montant de l&#x27;imp\u00f4t pay\u00e9 en Ethiopie conform\u00e9ment aux dispositions de ces articles\u00a0; toutefois, ce cr\u00e9dit d&#x27;imp\u00f4t ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus imposables en \u00c9thiopie\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Inclusion<\/b><span>Le revenu est pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t \u00e9thiopien n\u2019est pas d\u00e9duit du revenu.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit, r\u00e8gle g\u00e9n\u00e9rale<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le revenu est soumis \u00e0 l\u2019imp\u00f4t \u00e9thiopien.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit, revenus list\u00e9s<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en \u00c9thiopie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour la plupart des revenus, comme les salaires ou les loyers imposables en \u00c9thiopie, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant efface l\u2019imp\u00f4t fran\u00e7ais sur ces revenus, \u00e0 condition qu\u2019ils soient effectivement soumis \u00e0 l\u2019imp\u00f4t \u00e9thiopien. Ils restent toutefois pris en compte dans le calcul de l\u2019imp\u00f4t fran\u00e7ais. Pour les dividendes ou int\u00e9r\u00eats, seul l\u2019imp\u00f4t \u00e9thiopien r\u00e9ellement support\u00e9 est cr\u00e9dit\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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 \u00eates r\u00e9sident de France et vous percevez des revenus imposables en \u00c9thiopie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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\/ethiopie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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\/ethiopie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ethiopie\/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>Comment se calcule l\u2019\u00ab\u00a0imp\u00f4t fran\u00e7ais correspondant\u00a0\u00bb\u00a0?<\/summary><p>Avec un bar\u00e8me progressif, c\u2019est le revenu net concern\u00e9 multipli\u00e9 par le taux moyen effectif de l\u2019imp\u00f4t sur le revenu global\u00a0; avec un taux proportionnel, le revenu net multipli\u00e9 par ce taux (article 23, paragraphe 2, b, i).<\/p><\/details><details><summary>Faut-il avoir pay\u00e9 l\u2019imp\u00f4t \u00e9thiopien pour obtenir le cr\u00e9dit\u00a0?<\/summary><p>Pour la r\u00e8gle g\u00e9n\u00e9rale, il faut \u00eatre soumis \u00e0 l\u2019imp\u00f4t \u00e9thiopien sur ces revenus\u00a0; pour les revenus list\u00e9s au ii, le cr\u00e9dit correspond \u00e0 l\u2019imp\u00f4t \u00e9thiopien support\u00e9 \u00e0 titre d\u00e9finitif (article 23, paragraphe 2).<\/p><\/details><details><summary>Que faire en cas d\u2019imposition non conforme \u00e0 la convention\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence dans les trois ans qui suivent la premi\u00e8re notification de la mesure (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 juin 2006 \u2014 Convention avec l&#x27;Ethiopie \u2013 texte entr\u00e9 en vigueur le 17 juillet 2008 (impots.gouv.fr). Statut : En vigueur depuis le 17 juillet 2008. 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 \u00c9thiopie ?<\/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=ethiopie-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\/ethiopie\/\">Convention France\u2013\u00c9thiopie : 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 \u00c9thiopie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ethiopie-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\u00c9thiopie \u203a Article 23 \u00b7 Double imposition Convention France\u2013\u00c9thiopieConvention sign\u00e9e \u00e0 Paris le 15 juin 2006 Revenus imposables en France et en \u00c9thiopie\u00a0: comment la double imposition<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22371,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22885","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22885","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=22885"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22885\/revisions"}],"predecessor-version":[{"id":28305,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22885\/revisions\/28305"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22371"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}