{"id":23441,"date":"2026-11-08T13:37:30","date_gmt":"2026-11-08T12:37:30","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/saint-pierre-et-miquelon\/double-imposition\/"},"modified":"2026-11-09T00:58:59","modified_gmt":"2026-11-08T23:58:59","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/saint-pierre-et-miquelon\/double-imposition\/","title":{"rendered":"Comment m\u00e9tropole et archipel \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 22 de la convention avec Saint-Pierre-et-Miquelon"},"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 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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 exon\u00e9r\u00e9 en France doit-il \u00eatre d\u00e9clar\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est retenu pour calculer le taux de l\u2019imp\u00f4t fran\u00e7ais sur les autres revenus imposables (article 22, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Il correspond \u00e0 l\u2019imp\u00f4t per\u00e7u dans l\u2019archipel mais ne peut exc\u00e9der l\u2019imp\u00f4t de l\u2019\u00c9tat aff\u00e9rent \u00e0 ces revenus (article 22, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si l\u2019archipel n\u2019impose pas le revenu ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019exon\u00e9ration en France n\u2019est pas accord\u00e9e lorsque le revenu n\u2019est pas imposable \u00e0 Saint-Pierre-et-Miquelon selon sa r\u00e9glementation interne (article 22, 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\/saint-pierre-et-miquelon\/\">France\u2013Saint-Pierre-et-Miquelon<\/a> \u203a Article 22 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Saint-Pierre-et-Miquelon<\/span><span class=\"metaline\">Convention entre l\u2019\u00c9tat et la collectivit\u00e9 territoriale de Saint-Pierre-et-Miquelon sign\u00e9e \u00e0 Saint-Pierre le 30 mai 1988 (avec un protocole), approuv\u00e9e par la loi n\u00b0 88-1263 du 30 d\u00e9cembre 1988<\/span><\/div>\n<h1>Comment m\u00e9tropole et archipel \u00e9vitent-ils de vous imposer deux fois\u00a0? L\u2019article 22 de la convention avec Saint-Pierre-et-Miquelon<\/h1>\n<p class=\"lead\">La convention combine deux m\u00e9thodes. La plupart des revenus imposables dans l\u2019autre territoire sont exon\u00e9r\u00e9s dans le territoire de r\u00e9sidence, avec taux effectif. Certains revenus restent imposables au lieu de r\u00e9sidence, qui accorde alors un cr\u00e9dit d\u2019imp\u00f4t plafonn\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-saint-pierre-et-miquelon.webp\" alt=\"Maison traditionnelle, Saint-Pierre-et-Miquelon\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 22 \u00b7 Double imposition<\/span><b>Maison traditionnelle, Saint-Pierre-et-Miquelon<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Pour un r\u00e9sident de France, les revenus imposables \u00e0 Saint-Pierre-et-Miquelon sont exon\u00e9r\u00e9s d\u2019imp\u00f4t fran\u00e7ais, sauf ceux des articles 9, 11, 12, 13 et 15 (article 22, paragraphe 2, a).<\/li><li>Ces derniers, dividendes, redevances, gains en capital, professions ind\u00e9pendantes et jetons de pr\u00e9sence, sont imposables en France avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t de l\u2019archipel, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 22, paragraphe 2, b).<\/li><li>L\u2019exon\u00e9ration n\u2019est pas accord\u00e9e si le revenu n\u2019est pas imposable dans l\u2019archipel selon sa r\u00e9glementation interne, et la France retient le taux effectif (article 22, paragraphe 2, a et c).<\/li><li>C\u00f4t\u00e9 archipel, seuls les dividendes et redevances venant des d\u00e9partements de la R\u00e9publique donnent lieu \u00e0 un cr\u00e9dit\u00a0; les autres revenus imposables en France sont exon\u00e9r\u00e9s (article 22, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode 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\u00a0: salaires, loyers, b\u00e9n\u00e9fices imposables dans l\u2019archipel<\/span><span class=\"etat \">Exon\u00e9r\u00e9s en France, taux effectif<\/span><span class=\"ref\">Art. 22 \u00a7 2 a et c<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France\u00a0: dividendes, redevances, plus-values, honoraires, jetons de pr\u00e9sence<\/span><span class=\"etat fr\">France, avec cr\u00e9dit d\u2019imp\u00f4t de l\u2019archipel<\/span><span class=\"ref\">Art. 22 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Revenu non imposable dans l\u2019archipel selon sa r\u00e9glementation interne<\/span><span class=\"etat \">Pas d\u2019exon\u00e9ration en France<\/span><span class=\"ref\">Art. 22 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de l\u2019archipel\u00a0: dividendes et redevances de France<\/span><span class=\"etat \">Saint-Pierre-et-Miquelon, avec cr\u00e9dit d\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 22 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de l\u2019archipel\u00a0: autres revenus imposables en France<\/span><span class=\"etat \">Exon\u00e9r\u00e9s dans l\u2019archipel, taux effectif<\/span><span class=\"ref\">Art. 22 \u00a7 1 a et c<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, a et b<\/span><p>\u00ab a) Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts de l&#x27;Etat mentionn\u00e9s \u00e0 l&#x27;alin\u00e9a a du paragraphe 2 de l&#x27;article 2 lorsque ces revenus sont imposables \u00e0 Saint-Pierre-et-Miquelon, en vertu de la pr\u00e9sente Convention. [\u2026] b) Les revenus vis\u00e9s aux articles 9, 11, 12, 13 et 15 [\u2026] sont imposables par l&#x27;Etat, conform\u00e9ment aux dispositions de ces articles, pour leur montant brut. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 22, paragraphe 2, b (suite)<\/span><p>\u00ab L&#x27;imp\u00f4t de Saint-Pierre-et-Miquelon per\u00e7u sur ces revenus ouvre droit au profit des r\u00e9sidents des d\u00e9partements de la R\u00e9publique \u00e0 un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t de Saint-Pierre-et-Miquelon per\u00e7u mais qui ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t de l&#x27;Etat aff\u00e9rent \u00e0 ces revenus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Deux m\u00e9thodes selon le revenu<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus de l\u2019archipel, la convention proc\u00e8de ainsi\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Identifier l\u2019article<\/b><span>Le revenu rel\u00e8ve-t-il des articles 9, 11, 12, 13 ou 15\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Si non\u00a0: exon\u00e9ration<\/b><span>Le revenu imposable dans l\u2019archipel est exon\u00e9r\u00e9 en France, s\u2019il y est effectivement imposable.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Taux effectif<\/b><span>La France calcule l\u2019imp\u00f4t sur les autres revenus au taux correspondant \u00e0 l\u2019ensemble des revenus.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Si oui\u00a0: cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Le revenu est impos\u00e9 en France pour son montant brut, sous d\u00e9duction de l\u2019imp\u00f4t de l\u2019archipel, plafonn\u00e9.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/fonctionnaire-de-l-etat-affecte-de-janvier-a-septembre-2016-a-saint-pierre-et\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>7 novembre 2023<\/small><\/div><p>Fonctionnaire de l&#x27;\u00c9tat affect\u00e9 de janvier \u00e0 septembre 2016 \u00e0 Saint-Pierre-et-Miquelon\u00a0: r\u00e9sident de France au sens de la convention, son traitement n&#x27;est pas imposable dans l&#x27;archipel<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/#decisions\">Voir les 1 d\u00e9cisions qui concernent Saint-Pierre-et-Miquelon \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>L\u2019exon\u00e9ration n\u2019efface pas le revenu de la d\u00e9claration\u00a0: il reste pris en compte pour le taux, ce qui peut augmenter l\u2019imp\u00f4t sur les autres revenus. Pour les dividendes, plus-values, honoraires et jetons de pr\u00e9sence, le cr\u00e9dit est plafonn\u00e9 \u00e0 l\u2019imp\u00f4t du territoire de r\u00e9sidence\u00a0; un imp\u00f4t plus \u00e9lev\u00e9 dans l\u2019autre territoire n\u2019est pas compens\u00e9. Chaque revenu doit donc \u00eatre rattach\u00e9 au bon article avant de remplir les d\u00e9clarations.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-pierre-et-miquelon-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 deux territoires<\/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 de Saint-Pierre-et-Miquelon en \u00e9tant r\u00e9sident de 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=saint-pierre-et-miquelon-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\/saint-pierre-et-miquelon\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/\">Convention France\u2013Saint-Pierre-et-Miquelon : 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\/saint-pierre-et-miquelon\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/fonction-publique\/\"><small>Art. 14<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/plus-values\/\"><small>Art. 12<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/dividendes\/\"><small>Art. 9<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/interets\/\"><small>Art. 10<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/double-imposition\/\" class=\"cur\"><small>Art. 22<\/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 exon\u00e9r\u00e9 en France doit-il \u00eatre d\u00e9clar\u00e9\u00a0?<\/summary><p>Il est retenu pour calculer le taux de l\u2019imp\u00f4t fran\u00e7ais sur les autres revenus imposables (article 22, paragraphe 2, c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t peut-il d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais\u00a0?<\/summary><p>Non. Il correspond \u00e0 l\u2019imp\u00f4t per\u00e7u dans l\u2019archipel mais ne peut exc\u00e9der l\u2019imp\u00f4t de l\u2019\u00c9tat aff\u00e9rent \u00e0 ces revenus (article 22, paragraphe 2, b).<\/p><\/details><details><summary>Que se passe-t-il si l\u2019archipel n\u2019impose pas le revenu\u00a0?<\/summary><p>L\u2019exon\u00e9ration en France n\u2019est pas accord\u00e9e lorsque le revenu n\u2019est pas imposable \u00e0 Saint-Pierre-et-Miquelon selon sa r\u00e9glementation interne (article 22, paragraphe 2, a).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre l\u2019\u00c9tat et la collectivit\u00e9 territoriale de Saint-Pierre-et-Miquelon sign\u00e9e \u00e0 Saint-Pierre le 30 mai 1988 (avec un protocole), approuv\u00e9e par la loi n\u00b0 88-1263 du 30 d\u00e9cembre 1988 \u2014 Convention avec Saint Pierre et Miquelon (impots.gouv.fr). Statut : En vigueur depuis le 30 d\u00e9cembre 1988. 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 Saint-Pierre-et-Miquelon ?<\/span><h3>Faire le point sur mes deux territoires\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=saint-pierre-et-miquelon-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\/saint-pierre-et-miquelon\/\">Convention France\u2013Saint-Pierre-et-Miquelon : 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 Saint-Pierre-et-Miquelon ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-pierre-et-miquelon-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\u2013Saint-Pierre-et-Miquelon \u203a Article 22 \u00b7 Double imposition Convention France\u2013Saint-Pierre-et-MiquelonConvention entre l\u2019\u00c9tat et la collectivit\u00e9 territoriale de Saint-Pierre-et-Miquelon sign\u00e9e \u00e0 Saint-Pierre le 30 mai 1988 (avec un protocole),<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22503,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23441","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23441","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=23441"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23441\/revisions"}],"predecessor-version":[{"id":29386,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23441\/revisions\/29386"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22503"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}