{"id":23241,"date":"2026-11-08T13:09:10","date_gmt":"2026-11-08T12:09:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/mongolie\/double-imposition\/"},"modified":"2026-11-09T00:36:56","modified_gmt":"2026-11-08T23:36:56","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/mongolie\/double-imposition\/","title":{"rendered":"Revenus de Mongolie ou de France\u00a0: comment l\u2019article 23 de la convention \u00e9vite-t-il la double imposition\u00a0?"},"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 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.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\":\"Dois-je d\u00e9clarer en France des revenus d\u00e9j\u00e0 impos\u00e9s en Mongolie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit sur des int\u00e9r\u00eats mongols peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non en principe. Si l\u2019imp\u00f4t mongol l\u2019exc\u00e8de, le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t sur ses autres revenus de source \u00e9trang\u00e8re (article 23, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Mongolie \u00e9vite-t-elle la double imposition de ses r\u00e9sidents ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En d\u00e9duisant de l\u2019imp\u00f4t mongol l\u2019imp\u00f4t d\u00fb en France conform\u00e9ment \u00e0 la convention, dans la limite de l\u2019imp\u00f4t mongol sur ces revenus (article 23, paragraphe 2, a).\"}}]}<\/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\/mongolie\/\">France\u2013Mongolie<\/a> \u203a Article 23 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Mongolie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Mongolie le 6 octobre 2022<\/span><\/div>\n<h1>Revenus de Mongolie ou de France\u00a0: comment l\u2019article 23 de la convention \u00e9vite-t-il la double imposition\u00a0?<\/h1>\n<p class=\"lead\">Un r\u00e9sident de France inclut ses revenus de Mongolie dans le calcul de son imp\u00f4t, puis obtient un cr\u00e9dit d\u2019imp\u00f4t dont le montant d\u00e9pend du type de revenu. La Mongolie, pour ses r\u00e9sidents, d\u00e9duit l\u2019imp\u00f4t pay\u00e9 en France dans la limite de son propre imp\u00f4t.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-mongolie.webp\" alt=\"Steppe mongole, Mongolie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Steppe mongole, Mongolie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de Mongolie d\u2019un r\u00e9sident de France sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t mongol n\u2019\u00e9tant pas d\u00e9ductible de ces revenus (article 23, paragraphe 1, a).<\/li><li>Pour les revenus non list\u00e9s au ii, comme les salaires ou les loyers, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le b\u00e9n\u00e9ficiaire est soumis \u00e0 l\u2019imp\u00f4t mongol (article 23, paragraphe 1, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, redevances, plus-values immobili\u00e8res, jetons de pr\u00e9sence, revenus d\u2019artistes et pensions de s\u00e9curit\u00e9 sociale, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t mongol, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a, ii).<\/li><li>Un r\u00e9sident de Mongolie d\u00e9duit de l\u2019imp\u00f4t mongol l\u2019imp\u00f4t d\u00fb en France, dans la limite de l\u2019imp\u00f4t mongol sur ces revenus (article 23, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit pour quel revenu\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 d\u2019un emploi exerc\u00e9 en Mongolie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, loyers d\u2019un bien en Mongolie<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats mongols<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mongol, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, pension de s\u00e9curit\u00e9 sociale mongole<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mongol, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Mongolie, revenus imposables en France<\/span><span class=\"etat \">D\u00e9duction en Mongolie, plafonn\u00e9e<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><\/div><p class=\"note2\">Pour les int\u00e9r\u00eats et redevances, si l\u2019imp\u00f4t mongol d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant, le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise (article 23, paragraphe 1, b). L\u2019article 23 traite aussi de la fortune (paragraphe 1, c).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Les revenus qui proviennent de la Mongolie et qui sont imposables ou ne sont imposables que dans cet Etat conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont pris en compte pour le calcul de l&#x27;imp\u00f4t fran\u00e7ais lorsque leur b\u00e9n\u00e9ficiaire est un r\u00e9sident de France et qu&#x27;ils ne sont pas exempt\u00e9s de l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s en application de la l\u00e9gislation interne fran\u00e7aise. Dans ce cas, l&#x27;imp\u00f4t mongol n&#x27;est pas d\u00e9ductible de ces revenus, mais le b\u00e9n\u00e9ficiaire a droit, sous r\u00e9serve des conditions et limites pr\u00e9vues aux i et ii, \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t imputable sur l&#x27;imp\u00f4t fran\u00e7ais. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a, ii<\/span><p>\u00ab ii) pour les revenus vis\u00e9s aux articles 10, 11, 12, au paragraphe 1 de l&#x27;article 13, au paragraphe 3 de l&#x27;article 15, \u00e0 l&#x27;article 16, aux paragraphes 1 et 2 de l&#x27;article 17 et au paragraphe 2 de l&#x27;article 18, au montant de l&#x27;imp\u00f4t pay\u00e9 en Mongolie conform\u00e9ment aux dispositions de ces articles\u00a0; ce cr\u00e9dit d&#x27;imp\u00f4t ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident de la Mongolie re\u00e7oit des revenus de France, le montant de l&#x27;imp\u00f4t d\u00fb en France sur ces revenus conform\u00e9ment aux dispositions de la Convention est d\u00e9ductible de l&#x27;imp\u00f4t mongol d\u00fb par ce r\u00e9sident. Le montant de ce cr\u00e9dit ne peut toutefois exc\u00e9der le montant de l&#x27;imp\u00f4t mongol sur ces revenus, calcul\u00e9 conform\u00e9ment \u00e0 la l\u00e9gislation mongole. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de France, l\u2019article 23, paragraphe 1, se lit en trois temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Les revenus de Mongolie entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais\u00a0; l\u2019imp\u00f4t mongol n\u2019en est pas d\u00e9duit.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit de premier type<\/b><span>Revenus non list\u00e9s au ii\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le b\u00e9n\u00e9ficiaire est soumis \u00e0 l\u2019imp\u00f4t mongol.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit de second type<\/b><span>Revenus list\u00e9s au ii\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t mongol support\u00e9 \u00e0 titre d\u00e9finitif, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Calcul du plafond<\/b><span>Au bar\u00e8me progressif, l\u2019imp\u00f4t fran\u00e7ais correspondant se calcule avec le taux moyen issu du revenu net global (article 23, paragraphe 1, d).<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais neutralise l\u2019imp\u00f4t fran\u00e7ais sur le revenu concern\u00e9 tout en le laissant compter dans le calcul de l\u2019imp\u00f4t d\u00fb sur les autres revenus. Pour les dividendes, int\u00e9r\u00eats ou pensions de s\u00e9curit\u00e9 sociale, seul l\u2019imp\u00f4t mongol support\u00e9 \u00e0 titre d\u00e9finitif est imputable, dans la limite de l\u2019imp\u00f4t fran\u00e7ais. Conserver les justificatifs d\u2019imp\u00f4t pay\u00e9 en Mongolie et d\u00e9clarer ces revenus en France est indispensable.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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 v\u00e9rifier ma d\u00e9claration internationale<\/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 \u00eates r\u00e9sident de France et vous percevez des revenus de source mongole\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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\/mongolie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/mongolie\/\">Convention France\u2013Mongolie : 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\/mongolie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/mongolie\/double-imposition\/\" class=\"cur\"><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-20-20-100\/\">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>Dois-je d\u00e9clarer en France des revenus d\u00e9j\u00e0 impos\u00e9s en Mongolie\u00a0?<\/summary><p>Oui\u00a0: ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, puis ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t (article 23, paragraphe 1, a).<\/p><\/details><details><summary>Le cr\u00e9dit sur des int\u00e9r\u00eats mongols peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non en principe. Si l\u2019imp\u00f4t mongol l\u2019exc\u00e8de, le r\u00e9sident de France peut soumettre son cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t sur ses autres revenus de source \u00e9trang\u00e8re (article 23, paragraphe 1, b).<\/p><\/details><details><summary>Comment la Mongolie \u00e9vite-t-elle la double imposition de ses r\u00e9sidents\u00a0?<\/summary><p>En d\u00e9duisant de l\u2019imp\u00f4t mongol l\u2019imp\u00f4t d\u00fb en France conform\u00e9ment \u00e0 la convention, dans la limite de l\u2019imp\u00f4t mongol sur ces revenus (article 23, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 18 avril 1996 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Mongolie le 6 octobre 2022 \u2014 Version consolid\u00e9e de la convention avec la Mongolie modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune; Convention avec la Mongolie (impots.gouv.fr). Statut : En vigueur depuis le 1er d\u00e9cembre 1998\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2025 pour la Mongolie. 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 Mongolie ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration internationale\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=mongolie-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\/mongolie\/\">Convention France\u2013Mongolie : 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 Mongolie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=mongolie-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\u2013Mongolie \u203a Article 23 \u00b7 Double imposition Convention France\u2013MongolieConvention sign\u00e9e \u00e0 Paris le 18 avril 1996 (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":22480,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23241","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23241","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=23241"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23241\/revisions"}],"predecessor-version":[{"id":28982,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23241\/revisions\/28982"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22480"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}