{"id":23103,"date":"2026-11-08T12:49:31","date_gmt":"2026-11-08T11:49:31","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/liban\/interets\/"},"modified":"2026-11-09T00:20:37","modified_gmt":"2026-11-08T23:20:37","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/liban\/interets\/","title":{"rendered":"Vos int\u00e9r\u00eats de placements entre la France et le Liban\u00a0: qui les impose\u00a0? L\u2019article 16 de la convention franco-libanaise"},"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\":\"La convention fixe-t-elle un taux maximal de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 16 r\u00e9serve les int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, sans taux plafond, sous la condition de justification pr\u00e9vue par le protocole.\"}},{\"@type\":\"Question\",\"name\":\"Quels revenus sont consid\u00e9r\u00e9s comme des int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus des fonds publics, des obligations d\u2019emprunt et des cr\u00e9ances de toute nature, ainsi que les produits assimil\u00e9s par la l\u00e9gislation fiscale aux revenus de sommes pr\u00eat\u00e9es (article 16, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la France et le Liban me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 2 d\u00e9partage en deux temps : l\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux, puis, s\u2019il ne peut \u00eatre d\u00e9termin\u00e9, l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.\"}}]}<\/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\/liban\/\">France\u2013Liban<\/a> \u203a Article 16 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Liban<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel<\/span><\/div>\n<h1>Vos int\u00e9r\u00eats de placements entre la France et le Liban\u00a0: qui les impose\u00a0? L\u2019article 16 de la convention franco-libanaise<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats ne sont imposables que dans l\u2019\u00c9tat o\u00f9 r\u00e9side celui qui les re\u00e7oit. Comme pour les dividendes, le protocole exige une justification pr\u00e9alable de r\u00e9sidence quand l\u2019\u00c9tat du d\u00e9biteur impose \u00e0 la source.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-liban.webp\" alt=\"Rochers de Raouch\u00e9, Beyrouth, Liban\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 16 \u00b7 Int\u00e9r\u00eats<\/span><b>Rochers de Raouch\u00e9, Beyrouth, Liban<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat ne sont imposables que dans ce dernier (article 16, paragraphe 1).<\/li><li>Sont vis\u00e9s les revenus des fonds publics, des obligations et des cr\u00e9ances de toute nature, avec ou sans garantie hypoth\u00e9caire (article 16, paragraphe 2).<\/li><li>La r\u00e8gle ne joue pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable du b\u00e9n\u00e9ficiaire dans l\u2019\u00c9tat d\u2019o\u00f9 viennent les int\u00e9r\u00eats (article 16, paragraphe 3).<\/li><li>Si l\u2019\u00c9tat du d\u00e9biteur impose \u00e0 la source, il faut justifier au pr\u00e9alable de sa r\u00e9sidence\u00a0; \u00e0 d\u00e9faut, l\u2019imp\u00f4t retenu n\u2019est pas restitu\u00e9 (protocole additionnel, point I).<\/li><\/ul><\/div>\n<h2>Qui impose les int\u00e9r\u00eats\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 du Liban, int\u00e9r\u00eats de source fran\u00e7aise, r\u00e9sidence justifi\u00e9e<\/span><span class=\"etat \">Liban seulement<\/span><span class=\"ref\">Art. 16 \u00a7 1 et protocole I<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, int\u00e9r\u00eats de source libanaise, r\u00e9sidence justifi\u00e9e<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 16 \u00a7 1 et protocole I<\/span><\/div><div class=\"r\"><span>Justification non fournie avant le paiement<\/span><span class=\"etat \">Retenue de l\u2019\u00c9tat du d\u00e9biteur, sans restitution<\/span><span class=\"ref\">Protocole I<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gle des b\u00e9n\u00e9fices<\/span><span class=\"ref\">Art. 16 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 16, paragraphe 1<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant et pay\u00e9s \u00e0 un r\u00e9sident de l&#x27;autre Etat contractant ne sont imposables que dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole additionnel, point I<\/span><p>\u00ab Pour l&#x27;ex\u00e9cution des articles 15 et 16 de la Convention, il est pr\u00e9cis\u00e9 que, si la l\u00e9gislation de l&#x27;Etat du d\u00e9biteur des revenus permet d&#x27;imposer ces revenus \u00e0 la source, l&#x27;application de la r\u00e8gle de perception pr\u00e9vue au paragraphe I de chacun desdits articles est subordonn\u00e9e \u00e0 la condition qu&#x27;il soit justifi\u00e9 \u00e0 l&#x27;autorit\u00e9 fiscale de cet Etat, suivant des modalit\u00e9s arr\u00eat\u00e9es de concert entre les administrations comp\u00e9tentes des deux Etats, compte tenu le cas \u00e9ch\u00e9ant de la l\u00e9gislation et de la r\u00e9glementation des changes, que le b\u00e9n\u00e9ficiaire est un r\u00e9sident de l&#x27;autre Etat contractant, qu&#x27;il acquitte l&#x27;imp\u00f4t de cet autre Etat \u00e0 raison desdits revenus ou qu&#x27;il s&#x27;y trouve sous le contr\u00f4le des autorit\u00e9s fiscales de ce dernier Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/interets-de-source-libanaise-percus-par-des-residents-francais-imposables-en\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>27 f\u00e9vrier 2024<\/small><\/div><p>Int\u00e9r\u00eats de source libanaise per\u00e7us par des r\u00e9sidents fran\u00e7ais\u00a0: imposables en France seulement, la retenue de 10 % subie au Liban est \u00e0 r\u00e9clamer au fisc libanais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/compte-au-liban-en-dollars-avec-un-sous-compte-en-livres-libanaises-pour-les\/\"><div class=\"h\"><span class=\"pill mono\">TA N\u00eemes<\/span><small>10 juillet 2024<\/small><\/div><p>Compte au Liban en dollars avec un sous-compte en livres libanaises pour les int\u00e9r\u00eats\u00a0: il s&#x27;agit d&#x27;un seul compte, une seule amende par an est due<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/comptes-libanais-non-declares-pendant-neuf-ans-revenus-de-capitaux-mobiliers\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>8 avril 2024<\/small><\/div><p>Comptes libanais non d\u00e9clar\u00e9s pendant neuf ans\u00a0: revenus de capitaux mobiliers impos\u00e9s en France avec la majoration de 40 % pour manquement d\u00e9lib\u00e9r\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/liban\/#decisions\">Voir les 6 d\u00e9cisions qui concernent le Liban \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un \u00e9pargnant r\u00e9sident du Liban qui per\u00e7oit des int\u00e9r\u00eats de source fran\u00e7aise ne devrait \u00eatre impos\u00e9 qu\u2019au Liban, \u00e0 condition d\u2019avoir justifi\u00e9 sa r\u00e9sidence aupr\u00e8s de l\u2019administration fran\u00e7aise selon les modalit\u00e9s convenues. Sans cette d\u00e9marche pr\u00e9alable, une retenue appliqu\u00e9e au paiement devient d\u00e9finitive. Le point se r\u00e8gle avec chaque \u00e9tablissement payeur d\u00e8s l\u2019installation.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-interets-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 revenus de placement<\/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 int\u00e9r\u00eats en France ou au Liban\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/liban\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/liban\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/liban\/\">Convention France\u2013Liban : 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\/liban\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/dividendes\/\"><small>Art. 15<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/interets\/\" class=\"cur\"><small>Art. 16<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/salaires\/\"><small>Art. 19<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/liban\/double-imposition\/\"><small>Art. 26<\/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>La convention fixe-t-elle un taux maximal de retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>Non\u00a0: l\u2019article 16 r\u00e9serve les int\u00e9r\u00eats \u00e0 l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, sans taux plafond, sous la condition de justification pr\u00e9vue par le protocole.<\/p><\/details><details><summary>Quels revenus sont consid\u00e9r\u00e9s comme des int\u00e9r\u00eats\u00a0?<\/summary><p>Les revenus des fonds publics, des obligations d\u2019emprunt et des cr\u00e9ances de toute nature, ainsi que les produits assimil\u00e9s par la l\u00e9gislation fiscale aux revenus de sommes pr\u00eat\u00e9es (article 16, paragraphe 2).<\/p><\/details><details><summary>Que se passe-t-il si la France et le Liban me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 2 d\u00e9partage en deux temps\u00a0: l\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux, puis, s\u2019il ne peut \u00eatre d\u00e9termin\u00e9, l\u2019\u00c9tat o\u00f9 vous s\u00e9journez le plus longtemps.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel \u2014 Convention avec le Liban (impots.gouv.fr). Statut : En vigueur (ratifi\u00e9e \u00e0 Beyrouth le 28 novembre 1963, publi\u00e9e par le d\u00e9cret n\u00b0 64-5 du 2 janvier 1964). 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 Liban ?<\/span><h3>Faire v\u00e9rifier mes revenus de placement\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=liban-interets-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Liban<\/span><div class=\"rel\"><a href=\"\/decisions\/dirigeant-se-disant-resident-suisse-puis-libanais-son-foyer-parisien-le-rend\/\">Dirigeant se disant r\u00e9sident suisse puis libanais\u00a0: son foyer parisien le rend r\u00e9sident fiscal fran\u00e7ais, et les vols priv\u00e9s pay\u00e9s par sa soci\u00e9t\u00e9 libanaise sont impos\u00e9s comme revenus distribu\u00e9s<small>TA Paris, 17 juin 2025<\/small><\/a><a href=\"\/decisions\/dirigeant-d-un-groupe-de-conserveries-facturant-ses-services-via-une-societe\/\">Dirigeant d&#x27;un groupe de conserveries facturant ses services via une soci\u00e9t\u00e9 libanaise d\u00e9tenue \u00e0 95 %\u00a0: imposition en France au titre de l&#x27;article 155 A, m\u00eame s&#x27;il n&#x27;est pas r\u00e9sident de France<small>CAA Versailles, 24 janvier 2023<\/small><\/a><a href=\"\/decisions\/informaticien-salarie-d-une-societe-libanaise-travaillant-en-france-pour-un\/\">Informaticien salari\u00e9 d&#x27;une soci\u00e9t\u00e9 libanaise travaillant en France pour un client unique\u00a0: les sommes factur\u00e9es par cette soci\u00e9t\u00e9 sont imposables \u00e0 son nom et la majoration de 80 % pour man\u0153uvres frauduleuses est confirm\u00e9e<small>CAA Paris, 2 avril 2026<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/liban\/\">Convention France\u2013Liban : 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 Liban ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=liban-interets-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\u2013Liban \u203a Article 16 \u00b7 Int\u00e9r\u00eats Convention France\u2013LibanConvention sign\u00e9e \u00e0 Paris le 24 juillet 1962, avec son protocole additionnel Vos int\u00e9r\u00eats de placements entre la France et<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22395,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23103","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23103","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=23103"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23103\/revisions"}],"predecessor-version":[{"id":28709,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23103\/revisions\/28709"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22395"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}