{"id":22928,"date":"2026-11-08T12:26:00","date_gmt":"2026-11-08T11:26:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ghana\/salaires\/"},"modified":"2026-11-09T00:02:30","modified_gmt":"2026-11-08T23:02:30","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ghana\/salaires\/","title":{"rendered":"Salari\u00e9 en mission ou expatri\u00e9 au Ghana\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 16 de la convention franco-ghan\u00e9enne"},"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\":\"Les 183 jours se comptent-ils par ann\u00e9e civile ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : sur toute p\u00e9riode de douze mois cons\u00e9cutifs (article 16, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Un salaire impos\u00e9 au Ghana est-il aussi pris en compte en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un r\u00e9sident de France, oui, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 24, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Un consultant ind\u00e9pendant suit-il la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : ses revenus rel\u00e8vent de l\u2019article 15 (base fixe) ou, pour des services de direction, techniques ou de conseil, de l\u2019article 13.\"}}]}<\/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 16 \u00b7 Salaires<\/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>Salari\u00e9 en mission ou expatri\u00e9 au Ghana\u00a0: o\u00f9 votre salaire est-il impos\u00e9\u00a0? L\u2019article 16 de la convention franco-ghan\u00e9enne<\/h1>\n<p class=\"lead\">Le salaire est imposable dans l\u2019\u00c9tat o\u00f9 l\u2019emploi est exerc\u00e9. Une mission au Ghana reste imposable en France si trois conditions cumulatives sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus sur toute p\u00e9riode de douze mois cons\u00e9cutifs. Les jetons de pr\u00e9sence rel\u00e8vent de l\u2019\u00c9tat de la soci\u00e9t\u00e9.<\/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 16 \u00b7 Salaires<\/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 salaires ne sont imposables que dans l\u2019\u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre \u00c9tat, qui peut alors imposer (article 16, paragraphe 1).<\/li><li>Le salaire reste imposable dans le seul \u00c9tat de r\u00e9sidence si le s\u00e9jour ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois cons\u00e9cutifs, si l\u2019employeur n\u2019est pas r\u00e9sident de l\u2019autre \u00c9tat et si la charge n\u2019y est pas support\u00e9e par un \u00e9tablissement stable (article 16, paragraphe 2).<\/li><li>Le salaire per\u00e7u \u00e0 bord d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international est imposable dans l\u2019\u00c9tat du si\u00e8ge de direction effective de l\u2019entreprise (article 16, paragraphe 3).<\/li><li>Les jetons de pr\u00e9sence d\u2019administrateur sont imposables dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 (article 17).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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>Expatri\u00e9 r\u00e9sident du Ghana, travail exerc\u00e9 au Ghana<\/span><span class=\"etat \">Ghana<\/span><span class=\"ref\">Art. 16 \u00a7 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France en mission au Ghana, conditions du \u00a7 2 r\u00e9unies<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 16 \u00a7 2<\/span><\/div><div class=\"r\"><span>Plus de 183 jours sur douze mois, ou salaire support\u00e9 par un \u00e9tablissement au Ghana<\/span><span class=\"etat \">Ghana\u00a0; la France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 16 \u00a7 1 et 24 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Administrateur d\u2019une soci\u00e9t\u00e9 ghan\u00e9enne r\u00e9sident de France<\/span><span class=\"etat \">Ghana\u00a0; la France avec cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9, plafonn\u00e9<\/span><span class=\"ref\">Art. 17 et 24 \u00a7 1 a ii<\/span><\/div><\/div><p class=\"note2\">Les r\u00e9mun\u00e9rations de services de direction, techniques ou de conseil vers\u00e9es \u00e0 une personne autre qu\u2019un employ\u00e9 rel\u00e8vent de l\u2019article 13\u00a0: l\u2019\u00c9tat d\u2019o\u00f9 elles proviennent peut les imposer dans la limite de 10 % du montant brut.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 16, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 17, 19, 20 et 22, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu&#x27;un r\u00e9sident d&#x27;un \u00c9tat contractant re\u00e7oit au titre d&#x27;un emploi salari\u00e9 ne sont imposables que dans cet \u00c9tat, \u00e0 moins que l&#x27;emploi ne soit exerc\u00e9 dans l&#x27;autre \u00c9tat contractant. Si l&#x27;emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre \u00c9tat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 16, paragraphe 2<\/span><p>\u00ab a) le b\u00e9n\u00e9ficiaire s\u00e9journe dans l&#x27;autre \u00c9tat pendant une p\u00e9riode ou des p\u00e9riodes n&#x27;exc\u00e9dant pas au total 183 jours au cours de toute p\u00e9riode de douze mois cons\u00e9cutifs, et b) les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d&#x27;un employeur qui n&#x27;est pas un r\u00e9sident de l&#x27;autre \u00c9tat, et c) la charge des r\u00e9mun\u00e9rations n&#x27;est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe que l&#x27;employeur a dans l&#x27;autre \u00c9tat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Mission au Ghana\u00a0: les trois conditions cumulatives<\/h2><p>Pour rester imposable en France seulement, un r\u00e9sident de France en mission au Ghana doit remplir les trois conditions de l\u2019article 16, paragraphe 2\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Dur\u00e9e<\/b><span>S\u00e9jour de 183 jours au plus sur toute p\u00e9riode de douze mois cons\u00e9cutifs.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur<\/b><span>R\u00e9mun\u00e9ration pay\u00e9e par un employeur qui n\u2019est pas r\u00e9sident du Ghana.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Charge<\/b><span>R\u00e9mun\u00e9ration non support\u00e9e par un \u00e9tablissement stable ou une base fixe de l\u2019employeur au Ghana.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Sinon<\/b><span>Le Ghana peut imposer\u00a0; la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24).<\/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>Le d\u00e9compte des 183 jours se fait sur toute p\u00e9riode de douze mois cons\u00e9cutifs, et non sur l\u2019ann\u00e9e civile\u00a0: des missions r\u00e9p\u00e9t\u00e9es \u00e0 cheval sur deux ann\u00e9es peuvent faire franchir le seuil. Le d\u00e9passement ou la refacturation du salaire \u00e0 une structure ghan\u00e9enne donne au Ghana le droit d\u2019imposer\u00a0; la France prend alors le salaire en compte avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ghana-salaires-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 situation de salari\u00e9<\/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 salari\u00e9 et vous encha\u00eenez des missions 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-salaires-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\/\" class=\"cur\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ghana\/double-imposition\/\"><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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Les 183 jours se comptent-ils par ann\u00e9e civile\u00a0?<\/summary><p>Non\u00a0: sur toute p\u00e9riode de douze mois cons\u00e9cutifs (article 16, paragraphe 2, a).<\/p><\/details><details><summary>Un salaire impos\u00e9 au Ghana est-il aussi pris en compte en France\u00a0?<\/summary><p>Pour un r\u00e9sident de France, oui, avec un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce salaire (article 24, paragraphe 1, a, i).<\/p><\/details><details><summary>Un consultant ind\u00e9pendant suit-il la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non\u00a0: ses revenus rel\u00e8vent de l\u2019article 15 (base fixe) ou, pour des services de direction, techniques ou de conseil, de l\u2019article 13.<\/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 ma situation de salari\u00e9\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-salaires-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-salaires-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 16 \u00b7 Salaires Convention France\u2013GhanaConvention sign\u00e9e \u00e0 Accra le 5 avril 1993, qui vise les imp\u00f4ts sur le revenu et sur les gains en<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-22928","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22928","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=22928"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22928\/revisions"}],"predecessor-version":[{"id":28374,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22928\/revisions\/28374"}],"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=22928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}