{"id":23115,"date":"2026-11-08T12:51:07","date_gmt":"2026-11-08T11:51:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/libye\/residence-fiscale\/"},"modified":"2026-11-09T00:22:31","modified_gmt":"2026-11-08T23:22:31","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/libye\/residence-fiscale\/","title":{"rendered":"Install\u00e9 en Libye, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 5 de la convention franco-libyenne"},"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\":\"Que se passe-t-il si la France et la Libye me consid\u00e8rent tous deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 5, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on \u00eatre r\u00e9sident de Libye en n\u2019y \u00e9tant impos\u00e9 que sur ses revenus libyens ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 5, paragraphe 1, exclut les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans un \u00c9tat que pour les revenus de sources situ\u00e9es dans cet \u00c9tat.\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il pour un binational franco-libyen ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les crit\u00e8res du foyer, du centre des int\u00e9r\u00eats vitaux et du s\u00e9jour habituel ne permettent pas de trancher, la double nationalit\u00e9 renvoie \u00e0 un accord entre les autorit\u00e9s comp\u00e9tentes (article 5, paragraphe 2, d).\"}}]}<\/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\/libye\/\">France\u2013Libye<\/a> \u203a Article 5 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Libye<\/span><span class=\"metaline\">Convention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le 22 d\u00e9cembre 2005<\/span><\/div>\n<h1>Install\u00e9 en Libye, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 5 de la convention franco-libyenne<\/h1>\n<p class=\"lead\">Est r\u00e9sident d\u2019un \u00c9tat celui que sa l\u00e9gislation assujettit \u00e0 l\u2019imp\u00f4t en raison de son domicile ou de sa r\u00e9sidence, \u00e0 l\u2019exclusion de ceux qui n\u2019y sont impos\u00e9s que sur leurs revenus locaux. Si la France et la Libye vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 5 tranche selon une cascade de crit\u00e8res.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/libye\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-libye.webp\" alt=\"Leptis Magna, Libye\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 5 \u00b7 R\u00e9sidence<\/span><b>Leptis Magna, Libye<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue (article 5, paragraphe 1).<\/li><li>Une personne impos\u00e9e dans un \u00c9tat seulement sur ses revenus de source locale n\u2019en est pas r\u00e9sidente au sens de la convention (article 5, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, l\u2019\u00c9tat du foyer d\u2019habitation permanent l\u2019emporte\u00a0; avec un foyer dans chaque pays, c\u2019est le centre des int\u00e9r\u00eats vitaux (article 5, paragraphe 2, a).<\/li><li>\u00c0 d\u00e9faut, l\u2019\u00c9tat du s\u00e9jour habituel, puis celui de la nationalit\u00e9\u00a0; sinon, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 5, paragraphe 2, b \u00e0 d).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident\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>Foyer d\u2019habitation permanent en Libye seulement<\/span><span class=\"etat \">Libye<\/span><span class=\"ref\">Art. 5 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer d\u2019habitation permanent en France seulement<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 5 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays<\/span><span class=\"etat \">L\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 5 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">L\u2019\u00c9tat du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 5 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">L\u2019\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 5 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Binational franco-libyen, ou ni l\u2019une ni l\u2019autre nationalit\u00e9<\/span><span class=\"etat \">Accord des deux administrations<\/span><span class=\"ref\">Art. 5 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Les membres des missions diplomatiques et consulaires sont consid\u00e9r\u00e9s comme r\u00e9sidents de l\u2019\u00c9tat accr\u00e9ditant, sous condition (article 27, paragraphe 2).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 5, paragraphe 1<\/span><p>\u00ab Toutefois, cette expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l&#x27;imp\u00f4t dans cet Etat que pour les revenus de sources situ\u00e9es dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 5, paragraphe 2, a et b<\/span><p>\u00ab cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident seulement de l&#x27;Etat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident seulement de l&#x27;Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; [\u2026] si l&#x27;Etat o\u00f9 cette personne a le centre de ses int\u00e9r\u00eats vitaux ne peut pas \u00eatre d\u00e9termin\u00e9, ou si elle ne dispose d&#x27;un foyer d&#x27;habitation permanent dans aucun des Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident seulement de l&#x27;Etat o\u00f9 elle s\u00e9journe de fa\u00e7on habituelle\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Si la France et la Libye vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 5, paragraphe 2, applique ces crit\u00e8res dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux pays\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/responsable-de-plateformes-petrolieres-en-afrique-du-sud-et-en-libye-sans\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>10 juin 2024<\/small><\/div><p>Responsable de plateformes p\u00e9troli\u00e8res en Afrique du Sud et en Libye\u00a0: sans preuve d&#x27;un employeur \u00e9tabli dans l&#x27;Union europ\u00e9enne ni de l&#x27;imp\u00f4t libyen pay\u00e9, ni exon\u00e9ration de l&#x27;article 81 A ni cr\u00e9dit d&#x27;imp\u00f4t<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/libye\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Libye \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le d\u00e9partage commence par le logement\u00a0: un foyer d\u2019habitation permanent conserv\u00e9 en France suffit \u00e0 maintenir la r\u00e9sidence fran\u00e7aise si aucun foyer \u00e9quivalent n\u2019existe en Libye. Une installation en Libye se pr\u00e9pare donc en organisant le logement, puis la vie familiale et \u00e9conomique, et en gardant la trace des s\u00e9jours. Chaque \u00e9tape de la cascade se documente.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-residence-fiscale-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 r\u00e9sidence 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 partagez votre vie entre la France et la Libye\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/libye\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/libye\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/libye\/\">Convention France\u2013Libye : 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\/libye\/residence-fiscale\/\" class=\"cur\"><small>Art. 5<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/revenus-immobiliers\/\"><small>Art. 7<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/dividendes\/\"><small>Art. 11<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/interets\/\"><small>Art. 12<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/libye\/double-imposition\/\"><small>Art. 23<\/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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Que se passe-t-il si la France et la Libye me consid\u00e8rent tous deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 5, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><details><summary>Peut-on \u00eatre r\u00e9sident de Libye en n\u2019y \u00e9tant impos\u00e9 que sur ses revenus libyens\u00a0?<\/summary><p>Non\u00a0: l\u2019article 5, paragraphe 1, exclut les personnes qui ne sont assujetties \u00e0 l\u2019imp\u00f4t dans un \u00c9tat que pour les revenus de sources situ\u00e9es dans cet \u00c9tat.<\/p><\/details><details><summary>Que se passe-t-il pour un binational franco-libyen\u00a0?<\/summary><p>Si les crit\u00e8res du foyer, du centre des int\u00e9r\u00eats vitaux et du s\u00e9jour habituel ne permettent pas de trancher, la double nationalit\u00e9 renvoie \u00e0 un accord entre les autorit\u00e9s comp\u00e9tentes (article 5, paragraphe 2, d).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris le 22 d\u00e9cembre 2005 \u2014 Convention avec la Libye sign\u00e9e le 22\/12\/05-Texte entr\u00e9 en vigueur le 01\/07\/2008 (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2008. 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 Libye ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence 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=libye-residence-fiscale-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\/libye\/\">Convention France\u2013Libye : 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 Libye ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=libye-residence-fiscale-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\u2013Libye \u203a Article 5 \u00b7 R\u00e9sidence fiscale Convention France\u2013LibyeConvention entre le Gouvernement de la R\u00e9publique fran\u00e7aise et la Grande Jamahiriya arabe libyenne populaire socialiste, sign\u00e9e \u00e0 Paris<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22396,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23115","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23115","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=23115"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23115\/revisions"}],"predecessor-version":[{"id":28734,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23115\/revisions\/28734"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22396"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}