{"id":22984,"date":"2026-11-08T12:33:31","date_gmt":"2026-11-08T11:33:31","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/indonesie\/double-imposition\/"},"modified":"2026-11-09T00:08:27","modified_gmt":"2026-11-08T23:08:27","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/indonesie\/double-imposition\/","title":{"rendered":"Revenus en France et en Indon\u00e9sie\u00a0: comment la convention \u00e9vite-t-elle de payer deux fois\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\":\"Un revenu exon\u00e9r\u00e9 en France peut-il augmenter mon imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t sur des dividendes indon\u00e9siens est-il illimit\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (article 24, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment l\u2019Indon\u00e9sie \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle peut inclure dans sa base les revenus imposables en France et accorde une r\u00e9duction proportionnelle ; pour les dividendes, int\u00e9r\u00eats et redevances, un cr\u00e9dit plafonn\u00e9 ; pour les plus-values, un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France (article 24, 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\/indonesie\/\">France\u2013Indon\u00e9sie<\/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\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>Revenus en France et en Indon\u00e9sie\u00a0: comment la convention \u00e9vite-t-elle de payer deux fois\u00a0? L\u2019article 24<\/h1>\n<p class=\"lead\">C\u00f4t\u00e9 fran\u00e7ais, la convention combine l\u2019exon\u00e9ration avec taux effectif pour la plupart des revenus imposables en Indon\u00e9sie et le cr\u00e9dit d\u2019imp\u00f4t pour les dividendes, int\u00e9r\u00eats, redevances et quelques autres revenus. C\u00f4t\u00e9 indon\u00e9sien, une r\u00e9duction proportionnelle ou un cr\u00e9dit \u00e9limine la double imposition.<\/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 24 \u00b7 Double imposition<\/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>La France exon\u00e8re les revenus imposables en Indon\u00e9sie en vertu de la convention, hors revenus vis\u00e9s au b (article 24, paragraphe 2, a).<\/li><li>Pour les revenus des articles 10, 11, 12, 14, 16 et 17, la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t indon\u00e9sien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces revenus (article 24, paragraphe 2, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables selon la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, c).<\/li><li>L\u2019Indon\u00e9sie accorde une r\u00e9duction proportionnelle, un cr\u00e9dit plafonn\u00e9 pour les dividendes, int\u00e9r\u00eats et redevances, et un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais pour les plus-values (article 24, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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, salaire, loyers ou plus-values imposables en Indon\u00e9sie<\/span><span class=\"etat \">Exon\u00e9ration en France, avec taux effectif<\/span><span class=\"ref\">Art. 24 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes, int\u00e9r\u00eats ou redevances d\u2019Indon\u00e9sie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t indon\u00e9sien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 24 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Revenus b\u00e9n\u00e9ficiant d\u2019incitations fiscales indon\u00e9siennes<\/span><span class=\"etat \">Cr\u00e9dit au taux pr\u00e9vu par la convention<\/span><span class=\"ref\">Art. 24 \u00a7 2 d<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Indon\u00e9sie, revenus imposables en France<\/span><span class=\"etat \">R\u00e9duction proportionnelle ou cr\u00e9dit en Indon\u00e9sie<\/span><span class=\"ref\">Art. 24 \u00a7 1<\/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 et b<\/span><p>\u00ab a) Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 3 de l&#x27;article 2 lorsque ces revenus sont imposables en Indon\u00e9sie en vertu de la pr\u00e9sente Convention\u00a0; b) Les revenus vis\u00e9s aux articles 10, 11, 12, 14, 16 et 17 provenant d&#x27;Indon\u00e9sie sont imposables en France. L&#x27;imp\u00f4t indon\u00e9sien per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents de France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t indon\u00e9sien per\u00e7u mais qui ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais per\u00e7u \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 24, paragraphe 2, c<\/span><p>\u00ab Nonobstant les dispositions des alin\u00e9as a et b ci-dessus, l&#x27;imp\u00f4t fran\u00e7ais est calcul\u00e9, sur les revenus imposables en France en vertu de la pr\u00e9sente Convention, au taux correspondant au total des revenus imposables d&#x27;apr\u00e8s la l\u00e9gislation fran\u00e7aise\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 fran\u00e7ais<\/h2><p>Pour un r\u00e9sident de France percevant des revenus d\u2019Indon\u00e9sie, l\u2019article 24, paragraphe 2, fonctionne ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Exon\u00e9ration<\/b><span>Revenus imposables en Indon\u00e9sie selon la convention, hors cat\u00e9gorie b\u00a0: exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Articles 10, 11, 12, 14, 16 et 17\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t indon\u00e9sien, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Imp\u00f4t fictif<\/b><span>Pour certains dividendes, int\u00e9r\u00eats et redevances favoris\u00e9s par des incitations, cr\u00e9dit au taux conventionnel (d).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>L\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus (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>Selon la cat\u00e9gorie du revenu, la France exon\u00e8re ou accorde un cr\u00e9dit plafonn\u00e9\u00a0; dans les deux cas, les revenus indon\u00e9siens peuvent augmenter le taux de l\u2019imp\u00f4t fran\u00e7ais sur les autres revenus. Dans les affaires jug\u00e9es, le b\u00e9n\u00e9fice de la convention a \u00e9t\u00e9 refus\u00e9 faute de pi\u00e8ces \u00e9tablissant le lieu de l\u2019activit\u00e9 et l\u2019imp\u00f4t effectivement support\u00e9 \u00e0 l\u2019\u00e9tranger. Le classement de chaque revenu et la conservation des justificatifs sont donc indispensables.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=indonesie-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 chiffrer ma situation fiscale<\/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 percevez des revenus \u00e0 la fois en France et en Indon\u00e9sie\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-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\/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\/\"><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\/\" 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>Un revenu exon\u00e9r\u00e9 en France peut-il augmenter mon imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Oui\u00a0: l\u2019imp\u00f4t fran\u00e7ais est calcul\u00e9 au taux correspondant au total des revenus imposables d\u2019apr\u00e8s la l\u00e9gislation fran\u00e7aise (article 24, paragraphe 2, c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t sur des dividendes indon\u00e9siens est-il illimit\u00e9\u00a0?<\/summary><p>Non\u00a0: il ne peut exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (article 24, paragraphe 2, b).<\/p><\/details><details><summary>Comment l\u2019Indon\u00e9sie \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Elle peut inclure dans sa base les revenus imposables en France et accorde une r\u00e9duction proportionnelle\u00a0; pour les dividendes, int\u00e9r\u00eats et redevances, un cr\u00e9dit plafonn\u00e9\u00a0; pour les plus-values, un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en France (article 24, paragraphe 1).<\/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 chiffrer ma situation fiscale\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-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\/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-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\u2013Indon\u00e9sie \u203a Article 24 \u00b7 Double imposition 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<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-22984","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22984","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=22984"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22984\/revisions"}],"predecessor-version":[{"id":28439,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22984\/revisions\/28439"}],"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=22984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}