{"id":23323,"date":"2026-11-08T13:20:42","date_gmt":"2026-11-08T12:20:42","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/pakistan\/interets\/"},"modified":"2026-11-09T00:45:21","modified_gmt":"2026-11-08T23:45:21","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/pakistan\/interets\/","title":{"rendered":"Int\u00e9r\u00eats entre la France et le Pakistan\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 11 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\":\"Quel est le taux maximal de retenue sur les int\u00e9r\u00eats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"10 % du montant brut des int\u00e9r\u00eats, lorsque le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats sont-ils impos\u00e9s dans l\u2019\u00c9tat de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 11, paragraphe 1, les rend imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, l\u2019\u00c9tat de la source pouvant pr\u00e9lever sa retenue plafonn\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Que couvre le terme \u00ab int\u00e9r\u00eats \u00bb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus des cr\u00e9ances de toute nature, notamment des fonds publics et des obligations d\u2019emprunts ; les p\u00e9nalisations pour paiement tardif en sont exclues (article 11, paragraphe 4).\"}}]}<\/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\/pakistan\/\">France\u2013Pakistan<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Pakistan<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017<\/span><\/div>\n<h1>Int\u00e9r\u00eats entre la France et le Pakistan\u00a0: quelle retenue \u00e0 la source\u00a0? L\u2019article 11 de la convention<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat o\u00f9 r\u00e9side le pr\u00eateur. L\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi pr\u00e9lever un imp\u00f4t, plafonn\u00e9 \u00e0 10 % du montant brut. Les int\u00e9r\u00eats per\u00e7us par un \u00c9tat ou une banque centrale, ou li\u00e9s \u00e0 des cr\u00e9dits \u00e0 l\u2019exportation publics, sont exon\u00e9r\u00e9s \u00e0 la source.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-pakistan.webp\" alt=\"Passu, Gilgit-Baltistan, Pakistan\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 11 \u00b7 Int\u00e9r\u00eats<\/span><b>Passu, Gilgit-Baltistan, Pakistan<\/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 sont imposables dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat d\u2019o\u00f9 proviennent les int\u00e9r\u00eats peut aussi les imposer, dans la limite de 10 % du montant brut si le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 11, paragraphe 2).<\/li><li>Ils sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de la source lorsque le b\u00e9n\u00e9ficiaire effectif est l\u2019autre \u00c9tat, l\u2019une de ses collectivit\u00e9s locales ou sa banque centrale (article 11, paragraphe 3, a).<\/li><li>Un r\u00e9sident de France a droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 au Pakistan, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 24, paragraphe 1, a, ii).<\/li><\/ul><\/div>\n<h2>Qui impose vos 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 de France, int\u00e9r\u00eats d\u2019origine pakistanaise<\/span><span class=\"etat fr\">France, et Pakistan 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident du Pakistan, int\u00e9r\u00eats d\u2019origine fran\u00e7aise<\/span><span class=\"etat \">Pakistan, et France 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Pr\u00eat accord\u00e9, approuv\u00e9 ou assur\u00e9 par la COFACE<\/span><span class=\"etat \">Exon\u00e9ration dans l\u2019\u00c9tat de la source<\/span><span class=\"ref\">Art. 11 \u00a7 3 b<\/span><\/div><div class=\"r\"><span>Cr\u00e9ance rattach\u00e9e \u00e0 un \u00e9tablissement stable<\/span><span class=\"etat \">R\u00e8gles des b\u00e9n\u00e9fices d\u2019entreprise<\/span><span class=\"ref\">Art. 11 \u00a7 5<\/span><\/div><\/div><p class=\"note2\">Si l\u2019imp\u00f4t pakistanais sur les int\u00e9r\u00eats d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais correspondant, le r\u00e9sident de France peut saisir l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise, qui peut admettre l\u2019exc\u00e9dent en d\u00e9duction de l\u2019imp\u00f4t sur d\u2019autres revenus \u00e9trangers (article 24, paragraphe 1, c).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Toutefois, ces int\u00e9r\u00eats sont aussi imposables dans l\u2019Etat contractant d\u2019o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais si la personne qui re\u00e7oit les int\u00e9r\u00eats en est le b\u00e9n\u00e9ficiaire effectif, l\u2019imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 10 p. cent du montant brut des int\u00e9r\u00eats. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 3, b<\/span><p>\u00ab Les int\u00e9r\u00eats provenant d&#x27;un Etat contractant sont exon\u00e9r\u00e9s d&#x27;imp\u00f4t dans cet Etat si leur b\u00e9n\u00e9ficiaire effectif est un r\u00e9sident de l&#x27;autre Etat contractant et s&#x27;ils sont pay\u00e9s \u00e0 raison de pr\u00eats ou cr\u00e9dits accord\u00e9s, approuv\u00e9s ou assur\u00e9s par la \u00ab\u00a0Compagnie fran\u00e7aise d&#x27;assurance pour le commerce ext\u00e9rieur\u00a0\u00bb (COFACE), ou, sous r\u00e9serve d&#x27;un accord entre les autorit\u00e9s comp\u00e9tentes, par toute institution de l&#x27;autre Etat contractant ayant une responsabilit\u00e9 dans le financement public du commerce ext\u00e9rieur. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un placement r\u00e9mun\u00e9r\u00e9 au Pakistan par un r\u00e9sident de France supporte au plus 10 % d\u2019imp\u00f4t \u00e0 la source, que la France reprend sous forme de cr\u00e9dit dans la limite de son propre imp\u00f4t. Lorsque l\u2019imp\u00f4t pakistanais exc\u00e8de ce plafond, une d\u00e9marche aupr\u00e8s de l\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise est pr\u00e9vue par le texte. Les p\u00e9nalit\u00e9s de retard ne sont pas des int\u00e9r\u00eats au sens de l\u2019article 11.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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 placements<\/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 d\u2019un placement situ\u00e9 dans l\u2019autre pays que celui o\u00f9 vous vivez\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/pakistan\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/pakistan\/\">Convention France\u2013Pakistan : 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\/pakistan\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/pensions-retraite\/\"><small>Art. 19<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/fonction-publique\/\"><small>Art. 20<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/plus-values\/\"><small>Art. 14<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/interets\/\" class=\"cur\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/salaires\/\"><small>Art. 16<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/pakistan\/double-imposition\/\"><small>Art. 24<\/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>Quel est le taux maximal de retenue sur les int\u00e9r\u00eats\u00a0?<\/summary><p>10 % du montant brut des int\u00e9r\u00eats, lorsque le b\u00e9n\u00e9ficiaire effectif les re\u00e7oit (article 11, paragraphe 2).<\/p><\/details><details><summary>Les int\u00e9r\u00eats sont-ils impos\u00e9s dans l\u2019\u00c9tat de r\u00e9sidence\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 11, paragraphe 1, les rend imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, l\u2019\u00c9tat de la source pouvant pr\u00e9lever sa retenue plafonn\u00e9e.<\/p><\/details><details><summary>Que couvre le terme \u00ab\u00a0int\u00e9r\u00eats\u00a0\u00bb\u00a0?<\/summary><p>Les revenus des cr\u00e9ances de toute nature, notamment des fonds publics et des obligations d\u2019emprunts\u00a0; les p\u00e9nalisations pour paiement tardif en sont exclues (article 11, paragraphe 4).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec le Pakistan modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er septembre 1996\u00a0; la Convention multilat\u00e9rale est entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er avril 2021 pour le Pakistan. 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 Pakistan ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes placements\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=pakistan-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\/pakistan\/\">Convention France\u2013Pakistan : 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 Pakistan ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=pakistan-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\u2013Pakistan \u203a Article 11 \u00b7 Int\u00e9r\u00eats Convention France\u2013PakistanConvention sign\u00e9e \u00e0 Paris le 15 juin 1994, avec un protocole, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e le 7 juin<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22489,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23323","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23323","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=23323"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23323\/revisions"}],"predecessor-version":[{"id":29122,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23323\/revisions\/29122"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22489"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}