{"id":23303,"date":"2026-11-08T13:17:55","date_gmt":"2026-11-08T12:17:55","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/oman\/double-imposition\/"},"modified":"2026-11-09T00:43:13","modified_gmt":"2026-11-08T23:43:13","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/oman\/double-imposition\/","title":{"rendered":"Comment la France \u00e9vite-t-elle la double imposition avec Oman\u00a0? L\u2019article 19 de la convention franco-omanaise"},"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 imposable \u00e0 Oman est-il exon\u00e9r\u00e9 en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il est \u00e9galement imposable en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t omanais ou \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant selon la cat\u00e9gorie (article 19, I, A, 1).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019est-ce que l\u2019imp\u00f4t fran\u00e7ais correspondant ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux moyen effectif de l\u2019imp\u00f4t fran\u00e7ais (article 19, I, D).\"}},{\"@type\":\"Question\",\"name\":\"Comment Oman \u00e9vite-t-il la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par application de la l\u00e9gislation omanaise (article 19, II).\"}}]}<\/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\/oman\/\">France\u2013Oman<\/a> \u203a Article 19 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Oman<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Comment la France \u00e9vite-t-elle la double imposition avec Oman\u00a0? L\u2019article 19 de la convention franco-omanaise<\/h1>\n<p class=\"lead\">Pour un r\u00e9sident de France, les revenus imposables \u00e0 Oman sont \u00e9galement imposables en France, avec un cr\u00e9dit d\u2019imp\u00f4t. Selon la cat\u00e9gorie, ce cr\u00e9dit \u00e9gale l\u2019imp\u00f4t pay\u00e9 \u00e0 Oman ou l\u2019imp\u00f4t fran\u00e7ais correspondant. Une r\u00e8gle sp\u00e9cifique permet \u00e0 la France d\u2019imposer un r\u00e9sident d\u2019Oman rest\u00e9 fiscalement domicili\u00e9 en France.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-oman.webp\" alt=\"Mascate, Oman\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Double imposition<\/span><b>Mascate, Oman<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de source omanaise imposables \u00e0 Oman sont \u00e9galement imposables en France lorsqu\u2019ils reviennent \u00e0 un r\u00e9sident de France, l\u2019imp\u00f4t omanais n\u2019\u00e9tant pas d\u00e9ductible (article 19, I, A, 1).<\/li><li>Pour les redevances, les gains immobiliers et de participations substantielles et les revenus d\u2019un \u00e9tablissement stable situ\u00e9 \u00e0 Oman \u00e0 des fins principalement fiscales, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t pay\u00e9 \u00e0 Oman, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 19, I, A, 1).<\/li><li>Pour tous les autres revenus, et pour les r\u00e9mun\u00e9rations publiques de l\u2019article 15, le cr\u00e9dit \u00e9gale l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, I, A, 1).<\/li><li>Un r\u00e9sident d\u2019Oman fiscalement domicili\u00e9 en France au sens du droit fran\u00e7ais est imposable en France, avec imputation de l\u2019imp\u00f4t omanais, sauf citoyennet\u00e9 omanaise (article 19, I, A, 2).<\/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>Redevances, gains immobiliers, participations substantielles<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t omanais, plafonn\u00e9<\/span><span class=\"ref\">Art. 19, I, A, 1<\/span><\/div><div class=\"r\"><span>Salaires, loyers et autres revenus imposables \u00e0 Oman<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant<\/span><span class=\"ref\">Art. 19, I, A, 1<\/span><\/div><div class=\"r\"><span>R\u00e9sident d\u2019Oman fiscalement domicili\u00e9 en France<\/span><span class=\"etat fr\">France, avec imputation de l\u2019imp\u00f4t omanais<\/span><span class=\"ref\">Art. 19, I, A, 2<\/span><\/div><div class=\"r\"><span>Personne physique de citoyennet\u00e9 omanaise<\/span><span class=\"etat \">Hors r\u00e8gle du domicile fran\u00e7ais<\/span><span class=\"ref\">Art. 19, I, A, 2<\/span><\/div><div class=\"r\"><span>C\u00f4t\u00e9 Oman<\/span><span class=\"etat \">Selon la l\u00e9gislation omanaise<\/span><span class=\"ref\">Art. 19, II<\/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, I, A, 1 (extrait)<\/span><p>\u00ab Les b\u00e9n\u00e9fices et autres revenus positifs qui proviennent du Sultanat d&#x27;Oman et qui y sont imposables conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont \u00e9galement imposables en France lorsqu&#x27;ils reviennent \u00e0 un r\u00e9sident de France. [\u2026] pour tous les autres revenus, au montant de l&#x27;imp\u00f4t fran\u00e7ais correspondant. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 19, I, A, 2 (extrait)<\/span><p>\u00ab Lorsqu\u2019une personne qui est un r\u00e9sident du Sultanat d&#x27;Oman, ou qui y est \u00e9tablie, est fiscalement domicili\u00e9e en France au sens du droit interne fran\u00e7ais, ou est une filiale contr\u00f4l\u00e9e directement ou indirectement \u00e0 plus de 50 p. cent par une soci\u00e9t\u00e9 dont le si\u00e8ge de direction est en France, les revenus de cette personne sont imposables en France nonobstant toute autre disposition de la pr\u00e9sente Convention. [\u2026] Les dispositions du paragraphe I, A, 2 ci-dessus ne sont pas applicables aux personnes physiques qui ont la citoyennet\u00e9 omanaise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 19, I, A, modifi\u00e9 par l\u2019article 11 de l\u2019avenant du 22 octobre 1996 et par l\u2019article 2 de l\u2019avenant du 8 avril 2012. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Pour un r\u00e9sident de France, en quatre \u00e9tapes<\/h2><p>Face \u00e0 un revenu de source omanaise, l\u2019article 19 se lit dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposable \u00e0 Oman\u00a0?<\/b><span>Le revenu doit y \u00eatre imposable conform\u00e9ment \u00e0 la convention.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Il est \u00e9galement imposable en France, dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Quel cr\u00e9dit\u00a0?<\/b><span>Imp\u00f4t omanais plafonn\u00e9 pour les revenus list\u00e9s\u00a0; imp\u00f4t fran\u00e7ais correspondant pour les autres.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Calcul du cr\u00e9dit<\/b><span>L\u2019imp\u00f4t fran\u00e7ais correspondant se calcule au taux moyen effectif lorsque le bar\u00e8me est progressif (article 19, I, D).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/salarie-d-une-societe-omanaise-residant-dans-les-landes-pas-de-credit-d-impot\/\"><div class=\"h\"><span class=\"pill mono\">TA Pau<\/span><small>15 d\u00e9cembre 2022<\/small><\/div><p>Salari\u00e9 d&#x27;une soci\u00e9t\u00e9 omanaise r\u00e9sidant dans les Landes\u00a0: pas de cr\u00e9dit d&#x27;imp\u00f4t conventionnel sans imp\u00f4t effectivement pay\u00e9 \u00e0 Oman<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/formateur-sur-plates-formes-petrolieres-associe-de-la-societe-qui-l-emploie\/\"><div class=\"h\"><span class=\"pill mono\">CAA Marseille<\/span><small>8 juin 2023<\/small><\/div><p>Formateur sur plates-formes p\u00e9troli\u00e8res, associ\u00e9 de la soci\u00e9t\u00e9 qui l&#x27;emploie\u00a0: faute de lien de subordination, ses r\u00e9mun\u00e9rations ne sont pas des salaires exon\u00e9r\u00e9s au titre de l&#x27;article 81 A<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/oman\/#decisions\">Voir les 2 d\u00e9cisions qui concernent Oman \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le texte pr\u00e9voit pour la plupart des revenus un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, mais sa lecture n\u2019est pas sans risque\u00a0: dans une affaire jug\u00e9e en premi\u00e8re instance, le juge a refus\u00e9 tout cr\u00e9dit sur des salaires omanais faute d\u2019imp\u00f4t effectivement pay\u00e9 \u00e0 Oman. Rester fiscalement domicili\u00e9 en France expose en outre l\u2019ensemble des revenus \u00e0 l\u2019imp\u00f4t fran\u00e7ais. L\u2019imposition effective \u00e0 Oman se documente revenu par revenu.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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 le point sur mes revenus omanais<\/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 d\u2019Oman en \u00e9tant r\u00e9sident de France\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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\/oman\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/oman\/\">Convention France\u2013Oman : 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\/oman\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/oman\/double-imposition\/\" class=\"cur\"><small>Art. 19<\/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 imposable \u00e0 Oman est-il exon\u00e9r\u00e9 en France\u00a0?<\/summary><p>Non\u00a0: il est \u00e9galement imposable en France, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t omanais ou \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant selon la cat\u00e9gorie (article 19, I, A, 1).<\/p><\/details><details><summary>Qu\u2019est-ce que l\u2019imp\u00f4t fran\u00e7ais correspondant\u00a0?<\/summary><p>Pour un bar\u00e8me progressif, c\u2019est le revenu net consid\u00e9r\u00e9 multipli\u00e9 par le taux moyen effectif de l\u2019imp\u00f4t fran\u00e7ais (article 19, I, D).<\/p><\/details><details><summary>Comment Oman \u00e9vite-t-il la double imposition\u00a0?<\/summary><p>Par application de la l\u00e9gislation omanaise (article 19, II).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996 et le 8 avril 2012, et par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Oman modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur\u00a0; la Convention multilat\u00e9rale s\u2019applique \u00e0 Oman depuis le 1er novembre 2020. 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 \u00e0 Oman ?<\/span><h3>Faire le point sur mes revenus omanais\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=oman-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\/oman\/\">Convention France\u2013Oman : 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 \u00e0 Oman ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=oman-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\u2013Oman \u203a Article 19 \u00b7 Double imposition Convention France\u2013OmanConvention sign\u00e9e \u00e0 Paris le 1er juin 1989, modifi\u00e9e par les avenants sign\u00e9s \u00e0 Mascate le 22 octobre 1996<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22487,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23303","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23303","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=23303"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23303\/revisions"}],"predecessor-version":[{"id":29087,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23303\/revisions\/29087"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22487"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}