{"id":22921,"date":"2026-11-08T12:25:03","date_gmt":"2026-11-08T11:25:03","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ghana\/double-imposition\/"},"modified":"2026-11-09T00:01:44","modified_gmt":"2026-11-08T23:01:44","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ghana\/double-imposition\/","title":{"rendered":"Revenus imposables en France et au Ghana\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 24"},"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 24, paragraphe 1, b, i).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t pay\u00e9 au Ghana peut-il \u00eatre d\u00e9duit de mon revenu ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 24, paragraphe 1, a, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.\"}},{\"@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 26, 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\/ghana\/\">France\u2013Ghana<\/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\u2013Ghana<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital<\/span><\/div>\n<h1>Revenus imposables en France et au Ghana\u00a0: comment la double imposition est-elle \u00e9vit\u00e9e\u00a0? L\u2019article 24<\/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 une liste de revenus, dont dividendes, int\u00e9r\u00eats et plus-values immobili\u00e8res, il \u00e9gale l\u2019imp\u00f4t pay\u00e9 au Ghana, plafonn\u00e9. Le Ghana accorde un cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ghana.webp\" alt=\"Cape Coast, Ghana\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 24 \u00b7 Double imposition<\/span><b>Cape Coast, Ghana<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de source ghan\u00e9enne imposables au Ghana sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t ghan\u00e9en n\u2019\u00e9tant pas d\u00e9ductible (article 24, paragraphe 1, a).<\/li><li>Pour les revenus non list\u00e9s, comme les salaires ou les loyers, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, services de direction, plus-values immobili\u00e8res et jetons de pr\u00e9sence notamment, il \u00e9gale l\u2019imp\u00f4t pay\u00e9 au Ghana, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><li>Le Ghana accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9 \u00e0 la fraction d\u2019imp\u00f4t ghan\u00e9en correspondante (article 24, paragraphe 2).<\/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 au Ghana<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 24 \u00a7 1 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 au Ghana, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 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 au Ghana, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Ghana, revenus imposables en France<\/span><span class=\"etat \">Cr\u00e9dit pour l\u2019imp\u00f4t fran\u00e7ais, plafonn\u00e9<\/span><span class=\"ref\">Art. 24 \u00a7 2<\/span><\/div><\/div><p class=\"note2\">L\u2019imp\u00f4t pay\u00e9 au Ghana s\u2019entend de l\u2019imp\u00f4t ghan\u00e9en effectivement support\u00e9 \u00e0 titre d\u00e9finitif\u00a0; pour certains revenus, il comprend l\u2019imp\u00f4t \u00e9cart\u00e9 par des exon\u00e9rations ghan\u00e9ennes d\u2019incitation list\u00e9es par la convention, dans la limite de 10 ans (article 24, paragraphes 1 b et 3).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent du Ghana, et qui sont imposables ou ne sont imposables que dans cet \u00c9tat conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu&#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 ghan\u00e9en n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit \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 24, paragraphe 1, 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 ii) pour les revenus vis\u00e9s au paragraphe 5 de l&#x27;article 6, aux articles 7, 10, 11, 12, 13, au paragraphe 1 de l&#x27;article 14, au paragraphe 3 de l&#x27;article 16, \u00e0 l&#x27;article 17, aux paragraphes 1 et 2 de l&#x27;article 18, et au paragraphe 2 de l&#x27;article 19, au montant de l&#x27;imp\u00f4t pay\u00e9 au Ghana 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 au Ghana\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 ghan\u00e9en 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.<\/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 au Ghana, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/etudiante-venue-du-ghana-recevant-d-importants-virements-de-l-etranger-faute-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>14 avril 2026<\/small><\/div><p>\u00c9tudiante venue du Ghana recevant d&#x27;importants virements de l&#x27;\u00e9tranger\u00a0: faute de prouver sa r\u00e9sidence ghan\u00e9enne ant\u00e9rieure et un s\u00e9jour limit\u00e9 aux \u00e9tudes, la convention ne l&#x27;exon\u00e8re pas<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-au-senegal-apres-un-divorce-sans-date-ni-preuve-le-gerant-qui-verse-3\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 avril 2024<\/small><\/div><p>D\u00e9part au S\u00e9n\u00e9gal apr\u00e8s un divorce, sans date ni preuve\u00a0: le g\u00e9rant qui verse 3\u00a0000 \u20ac par mois pour son fils \u00e0 Paris et tire ses revenus d&#x27;une soci\u00e9t\u00e9 fran\u00e7aise reste r\u00e9sident fiscal fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/ghana\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Ghana \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour les salaires ou les loyers imposables au Ghana, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant efface l\u2019imp\u00f4t fran\u00e7ais sur ces revenus, qui restent toutefois pris en compte dans le calcul. Pour les dividendes, int\u00e9r\u00eats ou plus-values immobili\u00e8res, seul l\u2019imp\u00f4t ghan\u00e9en r\u00e9ellement support\u00e9 est cr\u00e9dit\u00e9, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Une d\u00e9claration compl\u00e8te des revenus \u00e9trangers conditionne l\u2019obtention de ces cr\u00e9dits.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-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 au Ghana\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-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\/ghana\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ghana\/\">Convention France\u2013Ghana : 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\/ghana\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/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>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 24, paragraphe 1, b, i).<\/p><\/details><details><summary>L\u2019imp\u00f4t pay\u00e9 au Ghana peut-il \u00eatre d\u00e9duit de mon revenu\u00a0?<\/summary><p>Non\u00a0: l\u2019article 24, paragraphe 1, a, exclut la d\u00e9duction et pr\u00e9voit \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.<\/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 26, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en capital \u2014 Convention avec le Ghana (impots.gouv.fr). Statut : En vigueur depuis le 1er avril 1997. 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 Ghana ?<\/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=ghana-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\/ghana\/\">Convention France\u2013Ghana : 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 Ghana ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-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\u2013Ghana \u203a Article 24 \u00b7 Double imposition Convention France\u2013GhanaConvention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22375,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22921","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22921","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=22921"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22921\/revisions"}],"predecessor-version":[{"id":28366,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22921\/revisions\/28366"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22375"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}