{"id":23202,"date":"2026-11-08T13:03:29","date_gmt":"2026-11-08T12:03:29","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mauritanie\/interets\/"},"modified":"2026-11-09T00:31:50","modified_gmt":"2026-11-08T23:31:50","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mauritanie\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et la Mauritanie\u00a0: o\u00f9 sont-ils impos\u00e9s\u00a0? L\u2019article 19 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\":\"Un d\u00e9p\u00f4t bancaire en Mauritanie est-il impos\u00e9 sur place ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t est per\u00e7u dans l\u2019\u00c9tat du domicile du cr\u00e9ancier, mais la Mauritanie peut appliquer une retenue \u00e0 la source si sa l\u00e9gislation le pr\u00e9voit (article 19, paragraphes 1 et 2).\"}},{\"@type\":\"Question\",\"name\":\"La retenue est-elle r\u00e9cup\u00e9rable en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention pr\u00e9voit en France un cr\u00e9dit d\u2019imp\u00f4t de 16 % pour les int\u00e9r\u00eats soumis en Mauritanie \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers, imputable sur l\u2019imp\u00f4t sur le revenu ou sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (article 26, paragraphe 3, b).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats d\u2019obligations suivent-ils la m\u00eame r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les int\u00e9r\u00eats d\u2019obligations et de titres d\u2019emprunt n\u00e9gociables sont des revenus de valeurs mobili\u00e8res (article 13, 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\/mauritanie\/\">France\u2013Mauritanie<\/a> \u203a Article 19 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mauritanie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Nouakchott le 15 novembre 1967, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour<\/span><\/div>\n<h1>Int\u00e9r\u00eats per\u00e7us entre la France et la Mauritanie\u00a0: o\u00f9 sont-ils impos\u00e9s\u00a0? L\u2019article 19 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats de pr\u00eats, d\u00e9p\u00f4ts, bons de caisse et cr\u00e9ances non n\u00e9gociables sont impos\u00e9s dans l\u2019\u00c9tat du domicile du cr\u00e9ancier. Chaque partie garde toutefois le droit de les imposer \u00e0 la source par voie de retenue, si sa l\u00e9gislation le pr\u00e9voit. Les int\u00e9r\u00eats d\u2019obligations suivent la r\u00e8gle des valeurs mobili\u00e8res.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mauritanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mauritanie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mauritanie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mauritanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mauritanie.webp\" alt=\"D\u00e9sert du Sahara, Mauritanie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Int\u00e9r\u00eats<\/span><b>D\u00e9sert du Sahara, Mauritanie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>L\u2019imp\u00f4t sur le revenu des pr\u00eats, d\u00e9p\u00f4ts, comptes de d\u00e9p\u00f4ts, bons de caisse et autres cr\u00e9ances non repr\u00e9sent\u00e9es par des titres n\u00e9gociables est per\u00e7u dans l\u2019\u00c9tat du domicile fiscal du cr\u00e9ancier (article 19, paragraphe 1).<\/li><li>Chaque partie conserve le droit d\u2019imposer ces int\u00e9r\u00eats \u00e0 la source par voie de retenue \u00e0 la source, si sa l\u00e9gislation interne le pr\u00e9voit (article 19, paragraphe 2).<\/li><li>Les r\u00e8gles ne s\u2019appliquent pas si la cr\u00e9ance se rattache \u00e0 un \u00e9tablissement stable du cr\u00e9ancier dans le pays d\u2019o\u00f9 proviennent les int\u00e9r\u00eats (article 19, paragraphe 3).<\/li><li>Les int\u00e9r\u00eats de source mauritanienne vis\u00e9s \u00e0 l\u2019article 19 et soumis en Mauritanie \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers donnent droit en France \u00e0 un cr\u00e9dit d\u2019imp\u00f4t de 16 % (article 26, paragraphe 3, b).<\/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>D\u00e9p\u00f4t ou pr\u00eat en Mauritanie, cr\u00e9ancier domicili\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; retenue possible \u00e0 la source<\/span><span class=\"ref\">Art. 19 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>M\u00eame cas, int\u00e9r\u00eats soumis \u00e0 l\u2019imp\u00f4t sur les capitaux mobiliers en Mauritanie<\/span><span class=\"etat \">Cr\u00e9dit d\u2019imp\u00f4t de 16 % en France<\/span><span class=\"ref\">Art. 26 \u00a7 3, b<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats d\u2019obligations n\u00e9gociables<\/span><span class=\"etat \">R\u00e8gle des valeurs mobili\u00e8res<\/span><span class=\"ref\">Art. 13<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable dans le pays de la source<\/span><span class=\"etat \">R\u00e8gles de l\u2019\u00e9tablissement stable<\/span><span class=\"ref\">Art. 19 \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 19, paragraphes 1 et 2<\/span><p>\u00ab L&#x27;imp\u00f4t sur le revenu des pr\u00eats, d\u00e9p\u00f4ts, comptes de d\u00e9p\u00f4ts, bons de caisse et de toutes autres cr\u00e9ances non repr\u00e9sent\u00e9es par des titres n\u00e9gociables est per\u00e7u dans l&#x27;Etat du domicile fiscal du cr\u00e9ancier. 2. Toutefois, chaque Etat contractant conserve le droit d&#x27;imposer par voie de retenue \u00e0 la source, si sa l\u00e9gislation interne le pr\u00e9voit, les revenus vis\u00e9s au paragraphe 1 ci-dessus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 26, paragraphe 3, b<\/span><p>\u00ab Les int\u00e9r\u00eats vis\u00e9s \u00e0 l&#x27;article 19 provenant de source mauritanienne et qui ont \u00e9t\u00e9 soumis \u00e0 l&#x27;imp\u00f4t sur le revenu des capitaux mobiliers en Mauritanie donnent droit en France \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t de 16 p. cent au profit du b\u00e9n\u00e9ficiaire de ces int\u00e9r\u00eats domicili\u00e9s en France. Ce cr\u00e9dit s&#x27;impute soit sur l&#x27;imp\u00f4t sur le revenu des personnes physiques, soit sur l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux familles d\u2019int\u00e9r\u00eats<\/h2><p>La convention ne traite pas tous les int\u00e9r\u00eats de la m\u00eame fa\u00e7on\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pr\u00eats, d\u00e9p\u00f4ts, bons de caisse<\/b><span>Article 19\u00a0: imposition dans l\u2019\u00c9tat du domicile du cr\u00e9ancier, retenue \u00e0 la source possible.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Obligations et titres d\u2019emprunt n\u00e9gociables<\/b><span>Article 13\u00a0: revenus de valeurs mobili\u00e8res, imposables l\u00e0 o\u00f9 la soci\u00e9t\u00e9 ou la collectivit\u00e9 d\u00e9bitrice a son domicile fiscal.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>C\u00f4t\u00e9 France<\/b><span>Les int\u00e9r\u00eats de pr\u00eats et d\u00e9p\u00f4ts soumis en Mauritanie \u00e0 l\u2019imp\u00f4t sur les capitaux mobiliers ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t de 16 %, imputable sur l\u2019imp\u00f4t sur le revenu ou sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (article 26, paragraphe 3, b).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/dirigeant-installe-en-mauritanie-redresse-sur-les-prestations-de-sa-societe-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>14 avril 2026<\/small><\/div><p>Dirigeant install\u00e9 en Mauritanie redress\u00e9 sur les prestations de sa soci\u00e9t\u00e9 de Gibraltar\u00a0: faute de r\u00e9clamation dans le d\u00e9lai ouvert par la connaissance des avis, la requ\u00eate est irrecevable<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/mauritanie\/#decisions\">Voir les 1 d\u00e9cisions qui concernent la Mauritanie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France qui place une \u00e9pargne en Mauritanie, la convention n\u2019interdit pas une retenue mauritanienne sur les int\u00e9r\u00eats de d\u00e9p\u00f4ts ou de pr\u00eats. Elle pr\u00e9voit en contrepartie, en France, un cr\u00e9dit d\u2019imp\u00f4t fix\u00e9 \u00e0 16 % lorsque ces int\u00e9r\u00eats ont \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t mauritanien sur le revenu des capitaux mobiliers. Les int\u00e9r\u00eats d\u2019obligations rel\u00e8vent de la r\u00e8gle des revenus de valeurs mobili\u00e8res, avec la d\u00e9duction de l\u2019article 26, paragraphe 3, a. La cat\u00e9gorie exacte du placement se v\u00e9rifie avant d\u2019investir.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mauritanie-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 l\u2019imposition de mes int\u00e9r\u00eats<\/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 d\u00e9p\u00f4ts, des pr\u00eats ou des obligations en Mauritanie en \u00e9tant domicili\u00e9 en France, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mauritanie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/mauritanie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mauritanie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mauritanie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/mauritanie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mauritanie\/\">Convention France\u2013Mauritanie : 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\/mauritanie\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/pensions-retraite\/\"><small>Art. 21<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/fonction-publique\/\"><small>Art. 22<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/revenus-immobiliers\/\"><small>Art. 9<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/plus-values\/\"><small>Art. 25<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/dividendes\/\"><small>Art. 13<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/interets\/\" class=\"cur\"><small>Art. 19<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/salaires\/\"><small>Art. 22<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mauritanie\/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>Un d\u00e9p\u00f4t bancaire en Mauritanie est-il impos\u00e9 sur place\u00a0?<\/summary><p>L\u2019imp\u00f4t est per\u00e7u dans l\u2019\u00c9tat du domicile du cr\u00e9ancier, mais la Mauritanie peut appliquer une retenue \u00e0 la source si sa l\u00e9gislation le pr\u00e9voit (article 19, paragraphes 1 et 2).<\/p><\/details><details><summary>La retenue est-elle r\u00e9cup\u00e9rable en France\u00a0?<\/summary><p>La convention pr\u00e9voit en France un cr\u00e9dit d\u2019imp\u00f4t de 16 % pour les int\u00e9r\u00eats soumis en Mauritanie \u00e0 l\u2019imp\u00f4t sur le revenu des capitaux mobiliers, imputable sur l\u2019imp\u00f4t sur le revenu ou sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (article 26, paragraphe 3, b).<\/p><\/details><details><summary>Les int\u00e9r\u00eats d\u2019obligations suivent-ils la m\u00eame r\u00e8gle\u00a0?<\/summary><p>Non. Les int\u00e9r\u00eats d\u2019obligations et de titres d\u2019emprunt n\u00e9gociables sont des revenus de valeurs mobili\u00e8res (article 13, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Nouakchott le 15 novembre 1967, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour \u2014 Convention avec la Mauritanie (impots.gouv.fr). Statut : En vigueur depuis le 1er mars 1969\u00a0; pour les imp\u00f4ts sur le revenu, effets \u00e0 compter des revenus de l\u2019ann\u00e9e 1966. 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 Mauritanie ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats\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=mauritanie-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\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/mauritanie\/\">Convention France\u2013Mauritanie : 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 Mauritanie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mauritanie-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\u2013Mauritanie \u203a Article 19 \u00b7 Int\u00e9r\u00eats Convention France\u2013MauritanieConvention sign\u00e9e \u00e0 Nouakchott le 15 novembre 1967, avec son protocole et l\u2019\u00e9change de lettres du m\u00eame jour Int\u00e9r\u00eats per\u00e7us<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22475,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23202","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23202","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=23202"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23202\/revisions"}],"predecessor-version":[{"id":28910,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23202\/revisions\/28910"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22475"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}