{"id":22983,"date":"2026-11-08T12:33:23","date_gmt":"2026-11-08T11:33:23","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/indonesie\/dividendes\/"},"modified":"2026-11-09T00:08:21","modified_gmt":"2026-11-08T23:08:21","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/indonesie\/dividendes\/","title":{"rendered":"R\u00e9sident d\u2019Indon\u00e9sie, vous touchez des dividendes fran\u00e7ais\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 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 l\u2019imp\u00f4t fran\u00e7ais sur un dividende vers\u00e9 \u00e0 un particulier r\u00e9sident d\u2019Indon\u00e9sie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"15 % du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Quand le taux de 10 % s\u2019applique-t-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Lorsque le b\u00e9n\u00e9ficiaire est une soci\u00e9t\u00e9 qui poss\u00e8de directement au moins 25 % du capital de la soci\u00e9t\u00e9 distributrice pendant une p\u00e9riode de 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France \u00e9vite-t-elle la double imposition d\u2019un dividende indon\u00e9sien ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t indon\u00e9sien per\u00e7u, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 24, paragraphe 2, b).\"}}]}<\/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\/indonesie\/\">France\u2013Indon\u00e9sie<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Indon\u00e9sie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Jakarta le 14 septembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Indon\u00e9sie le 7 juin 2017<\/span><\/div>\n<h1>R\u00e9sident d\u2019Indon\u00e9sie, vous touchez des dividendes fran\u00e7ais\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 10 de la convention<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side l\u2019actionnaire, mais l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut pr\u00e9lever un imp\u00f4t plafonn\u00e9. Pour un particulier, le plafond est de 15 % du montant brut.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/indonesie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/indonesie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/indonesie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/indonesie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-indonesie.webp\" alt=\"Tegallalang, Bali, Indon\u00e9sie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Tegallalang, Bali, Indon\u00e9sie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s par une soci\u00e9t\u00e9 d\u2019un \u00c9tat \u00e0 un r\u00e9sident de l\u2019autre sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire (article 10, paragraphe 1).<\/li><li>L\u2019\u00c9tat de la soci\u00e9t\u00e9 peut aussi les imposer, dans la limite de 15 % du montant brut pour le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).<\/li><li>Le plafond descend \u00e0 10 % pour une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital pendant une p\u00e9riode de 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/li><li>Pour un r\u00e9sident de France, l\u2019imp\u00f4t indon\u00e9sien ouvre droit \u00e0 un cr\u00e9dit plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces dividendes (article 24, paragraphe 2, b).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident d\u2019Indon\u00e9sie, dividendes d\u2019une soci\u00e9t\u00e9 fran\u00e7aise<\/span><span class=\"etat fr\">France 15 % maximum, puis Indon\u00e9sie avec cr\u00e9dit<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 24 \u00a7 1 c<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital pendant 365 jours<\/span><span class=\"etat \">\u00c9tat de la soci\u00e9t\u00e9, 10 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes d\u2019une soci\u00e9t\u00e9 indon\u00e9sienne<\/span><span class=\"etat \">Indon\u00e9sie 15 % maximum, puis France avec cr\u00e9dit<\/span><span class=\"ref\">Art. 10 \u00a7 2 b et 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Participation rattach\u00e9e \u00e0 un \u00e9tablissement stable dans l\u2019\u00c9tat de la soci\u00e9t\u00e9<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices (art. 7 ou 14)<\/span><span class=\"ref\">Art. 10 \u00a7 4<\/span><\/div><\/div><p class=\"note2\">La condition de d\u00e9tention pendant 365 jours ne tient pas compte des changements r\u00e9sultant directement d\u2019une r\u00e9organisation, telle qu\u2019une fusion ou une scission (article 10, paragraphe 2, a).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes sont aussi imposables dans l&#x27;Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais si la personne qui per\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: [\u2026] b) 15 p. cent du montant brut des dividendes, dans tous les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2, a<\/span><p>\u00ab a) 10 p. cent du montant brut des dividendes si le b\u00e9n\u00e9ficiaire des dividendes est une soci\u00e9t\u00e9 qui poss\u00e8de directement au moins 25 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes tout au long d\u2019une p\u00e9riode de 365 jours incluant le jour du paiement des dividendes \u00bb<\/p><\/div><\/div><p class=\"note2\">Paragraphe 2, a, dans sa r\u00e9daction issue de l\u2019application combin\u00e9e de la convention et de l\u2019article 8 de la Convention multilat\u00e9rale. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende fran\u00e7ais vers\u00e9 en Indon\u00e9sie<\/h2><p>Pour un particulier r\u00e9sident d\u2019Indon\u00e9sie, la convention organise l\u2019imposition ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en France<\/b><span>Au plus 15 % du montant brut (article 10, paragraphe 2, b).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>B\u00e9n\u00e9ficiaire effectif<\/b><span>Le plafond suppose que le b\u00e9n\u00e9ficiaire du dividende en soit le b\u00e9n\u00e9ficiaire effectif.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imposition en Indon\u00e9sie<\/b><span>Le dividende est imposable dans l\u2019\u00c9tat de r\u00e9sidence (article 10, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>L\u2019Indon\u00e9sie impute l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son imp\u00f4t sur ces revenus (article 24, paragraphe 1, c).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/mecanicien-offshore-employe-par-une-societe-des-iles-vierges-britanniques-pas-d\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>6 novembre 2025<\/small><\/div><p>M\u00e9canicien offshore employ\u00e9 par une soci\u00e9t\u00e9 des \u00eeles Vierges britanniques\u00a0: pas d&#x27;exon\u00e9ration de l&#x27;article 81 A, l&#x27;employeur devant \u00eatre \u00e9tabli dans l&#x27;Union europ\u00e9enne, et pas de cr\u00e9dit d&#x27;imp\u00f4t sans preuve des lieux de mission et de l&#x27;imp\u00f4t pay\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/indonesie\/#decisions\">Voir les 1 d\u00e9cisions qui concernent l\u2019Indon\u00e9sie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un portefeuille d\u2019actions fran\u00e7aises conserv\u00e9 apr\u00e8s une installation en Indon\u00e9sie continue de supporter un pr\u00e9l\u00e8vement en France, plafonn\u00e9 par la convention si les formalit\u00e9s permettant d\u2019en b\u00e9n\u00e9ficier sont accomplies. L\u2019imposition finale d\u00e9pend ensuite de l\u2019imp\u00f4t indon\u00e9sien et du cr\u00e9dit accord\u00e9\u00a0: la d\u00e9tention des titres m\u00e9rite d\u2019\u00eatre revue avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=indonesie-dividendes-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 mon portefeuille avant le d\u00e9part<\/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\u00e9tenez des actions fran\u00e7aises ou indon\u00e9siennes et vous vivez dans l\u2019autre pays\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=indonesie-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/indonesie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/indonesie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/indonesie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/indonesie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/indonesie\/\">Convention France\u2013Indon\u00e9sie : 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\/indonesie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/indonesie\/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-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 l\u2019imp\u00f4t fran\u00e7ais sur un dividende vers\u00e9 \u00e0 un particulier r\u00e9sident d\u2019Indon\u00e9sie\u00a0?<\/summary><p>15 % du montant brut des dividendes, si le b\u00e9n\u00e9ficiaire en est le b\u00e9n\u00e9ficiaire effectif (article 10, paragraphe 2, b).<\/p><\/details><details><summary>Quand le taux de 10 % s\u2019applique-t-il\u00a0?<\/summary><p>Lorsque le b\u00e9n\u00e9ficiaire est une soci\u00e9t\u00e9 qui poss\u00e8de directement au moins 25 % du capital de la soci\u00e9t\u00e9 distributrice pendant une p\u00e9riode de 365 jours incluant le jour du paiement (article 10, paragraphe 2, a).<\/p><\/details><details><summary>Comment la France \u00e9vite-t-elle la double imposition d\u2019un dividende indon\u00e9sien\u00a0?<\/summary><p>Par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t indon\u00e9sien per\u00e7u, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 24, paragraphe 2, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Jakarta le 14 septembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et l\u2019Indon\u00e9sie le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Indon\u00e9sie modifi\u00e9e par la convention multilat\u00e9rale (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 Indon\u00e9sie ?<\/span><h3>Faire revoir mon portefeuille avant le d\u00e9part\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=indonesie-dividendes-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\/indonesie\/\">Convention France\u2013Indon\u00e9sie : 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 Indon\u00e9sie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=indonesie-dividendes-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\u2013Indon\u00e9sie \u203a Article 10 \u00b7 Dividendes Convention France\u2013Indon\u00e9sieConvention sign\u00e9e \u00e0 Jakarta le 14 septembre 1979 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22382,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22983","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22983","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=22983"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22983\/revisions"}],"predecessor-version":[{"id":28438,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22983\/revisions\/28438"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22382"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}