{"id":23446,"date":"2026-11-08T13:38:11","date_gmt":"2026-11-08T12:38:11","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/saint-pierre-et-miquelon\/residence-fiscale\/"},"modified":"2026-11-09T00:59:26","modified_gmt":"2026-11-08T23:59:26","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/saint-pierre-et-miquelon\/residence-fiscale\/","title":{"rendered":"Entre la m\u00e9tropole et l\u2019archipel, o\u00f9 \u00eates-vous r\u00e9sident fiscal\u00a0? L\u2019article 4 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\":\"La nationalit\u00e9 peut-elle d\u00e9partager une double r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Apr\u00e8s le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel, ce sont les autorit\u00e9s comp\u00e9tentes des deux territoires qui tranchent d\u2019un commun accord (article 4, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"Quel territoire d\u00e9signe la France dans cette convention ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les d\u00e9partements de la R\u00e9publique, c\u2019est-\u00e0-dire les d\u00e9partements europ\u00e9ens et d\u2019outre-mer o\u00f9 s\u2019appliquent les dispositions du code g\u00e9n\u00e9ral des imp\u00f4ts (article 3, paragraphe 1, a).\"}},{\"@type\":\"Question\",\"name\":\"Une soci\u00e9t\u00e9 peut-elle \u00eatre r\u00e9sidente des deux territoires ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si c\u2019est le cas, elle est consid\u00e9r\u00e9e comme r\u00e9sidente du territoire o\u00f9 se situe son si\u00e8ge de direction effective (article 4, paragraphe 3).\"}}]}<\/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 4 \u00b7 R\u00e9sidence fiscale<\/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>Entre la m\u00e9tropole et l\u2019archipel, o\u00f9 \u00eates-vous r\u00e9sident fiscal\u00a0? L\u2019article 4 de la convention avec Saint-Pierre-et-Miquelon<\/h1>\n<p class=\"lead\">La convention ne s\u2019applique qu\u2019aux r\u00e9sidents des d\u00e9partements de la R\u00e9publique ou de Saint-Pierre-et-Miquelon. Est r\u00e9sident celui qui est assujetti \u00e0 l\u2019imp\u00f4t dans un territoire en raison de son domicile ou de sa r\u00e9sidence. Si les deux territoires vous revendiquent, l\u2019article 4 d\u00e9partage selon une \u00e9chelle pr\u00e9cise, sans crit\u00e8re de nationalit\u00e9.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/saint-pierre-et-miquelon\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Est r\u00e9sident d\u2019un territoire la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>N\u2019est pas r\u00e9sident la personne qui n\u2019est impos\u00e9e dans un territoire que sur ses revenus de source locale (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, l\u2019article 4, paragraphe 2, retient le foyer d\u2019habitation permanent, puis le centre des int\u00e9r\u00eats vitaux, puis le s\u00e9jour habituel.<\/li><li>\u00c0 d\u00e9faut, les autorit\u00e9s comp\u00e9tentes des deux territoires tranchent d\u2019un commun accord\u00a0: le texte ne pr\u00e9voit pas de crit\u00e8re de nationalit\u00e9 (article 4, paragraphe 2, c).<\/li><\/ul><\/div>\n<h2>O\u00f9 \u00eates-vous r\u00e9sident au sens de la convention\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>Foyer d\u2019habitation permanent dans un seul territoire<\/span><span class=\"etat \">Ce territoire<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer permanent en m\u00e9tropole et dans l\u2019archipel<\/span><span class=\"etat \">Territoire du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">Territoire du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux territoires ou dans aucun<\/span><span class=\"etat \">Accord entre les deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 r\u00e9sidente des deux territoires<\/span><span class=\"etat \">Territoire du si\u00e8ge de direction effective<\/span><span class=\"ref\">Art. 4 \u00a7 3<\/span><\/div><\/div><p class=\"note2\">C\u00f4t\u00e9 fran\u00e7ais, la convention vise les d\u00e9partements de la R\u00e9publique\u00a0: d\u00e9partements europ\u00e9ens et d\u2019outre-mer o\u00f9 s\u2019applique le code g\u00e9n\u00e9ral des imp\u00f4ts (article 3, paragraphe 1, a).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression &quot; r\u00e9sident d&#x27;un territoire &quot; d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de ce territoire, est assujettie \u00e0 l&#x27;imp\u00f4t dans ce territoire, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou de tout autre crit\u00e8re de nature analogue. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident du territoire o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux territoires, elle est consid\u00e9r\u00e9e comme un r\u00e9sident du territoire avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res de d\u00e9partage<\/h2><p>Lorsque la m\u00e9tropole et l\u2019archipel vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 4, paragraphe 2, applique ces crit\u00e8res l\u2019un apr\u00e8s l\u2019autre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>Dans quel territoire disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer des deux c\u00f4t\u00e9s\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Accord des deux administrations<\/b><span>Sinon, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/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>Une affectation ou un emploi dans l\u2019archipel ne fait pas, \u00e0 lui seul, de vous un r\u00e9sident de Saint-Pierre-et-Miquelon. Dans les affaires jug\u00e9es, un agent public affect\u00e9 temporairement sur place, qui louait un logement mais dont la famille \u00e9tait rest\u00e9e en m\u00e9tropole, a \u00e9t\u00e9 consid\u00e9r\u00e9 comme r\u00e9sident de France au titre du centre des int\u00e9r\u00eats vitaux. Le lieu de vie de la famille, le logement conserv\u00e9 et les attaches \u00e9conomiques se documentent avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=saint-pierre-et-miquelon-residence-fiscale-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 r\u00e9sidence fiscale<\/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 partagez votre vie entre la m\u00e9tropole et Saint-Pierre-et-Miquelon\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-residence-fiscale-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La nationalit\u00e9 peut-elle d\u00e9partager une double r\u00e9sidence\u00a0?<\/summary><p>Non. Apr\u00e8s le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel, ce sont les autorit\u00e9s comp\u00e9tentes des deux territoires qui tranchent d\u2019un commun accord (article 4, paragraphe 2, c).<\/p><\/details><details><summary>Quel territoire d\u00e9signe la France dans cette convention\u00a0?<\/summary><p>Les d\u00e9partements de la R\u00e9publique, c\u2019est-\u00e0-dire les d\u00e9partements europ\u00e9ens et d\u2019outre-mer o\u00f9 s\u2019appliquent les dispositions du code g\u00e9n\u00e9ral des imp\u00f4ts (article 3, paragraphe 1, a).<\/p><\/details><details><summary>Une soci\u00e9t\u00e9 peut-elle \u00eatre r\u00e9sidente des deux territoires\u00a0?<\/summary><p>Si c\u2019est le cas, elle est consid\u00e9r\u00e9e comme r\u00e9sidente du territoire o\u00f9 se situe son si\u00e8ge de direction effective (article 4, paragraphe 3).<\/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 v\u00e9rifier ma r\u00e9sidence fiscale\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-residence-fiscale-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-residence-fiscale-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 4 \u00b7 R\u00e9sidence fiscale 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-23446","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23446","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=23446"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23446\/revisions"}],"predecessor-version":[{"id":29395,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23446\/revisions\/29395"}],"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=23446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}