{"id":23468,"date":"2026-11-08T13:41:24","date_gmt":"2026-11-08T12:41:24","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/singapour\/double-imposition\/"},"modified":"2026-11-09T01:01:38","modified_gmt":"2026-11-09T00:01:38","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/singapour\/double-imposition\/","title":{"rendered":"Comment la France et Singapour \u00e9vitent-elles de vous imposer deux fois\u00a0? 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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 salaire impos\u00e9 \u00e0 Singapour est-il aussi impos\u00e9 en France pour un r\u00e9sident de France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il est pris en compte, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant l\u2019efface, si le revenu est soumis \u00e0 l\u2019imp\u00f4t de Singapour (article 23, paragraphe 2, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si Singapour n\u2019impose pas un revenu ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t de Singapour \u00e0 raison de ces revenus (article 23, paragraphe 2, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Comment Singapour \u00e9vite-t-il la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par exemption si les conditions de sa loi sur les revenus de source \u00e9trang\u00e8re sont remplies, sinon par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t acquitt\u00e9 en France (article 23, paragraphe 1).\"}}]}<\/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\/singapour\/\">France\u2013Singapour<\/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\u2013Singapour<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Singapour le 15 janvier 2015, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Singapour le 7 juin 2017<\/span><\/div>\n<h1>Comment la France et Singapour \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">C\u00f4t\u00e9 fran\u00e7ais, la convention retient toujours la m\u00e9thode du cr\u00e9dit d\u2019imp\u00f4t, avec deux calculs. Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, ce qui revient \u00e0 les neutraliser. Pour les dividendes, int\u00e9r\u00eats, certaines plus-values, tanti\u00e8mes et quelques autres revenus, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Singapour.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-singapour.webp\" alt=\"Marina Bay, Singapour\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Marina Bay, Singapour<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus imposables \u00e0 Singapour sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, l\u2019imp\u00f4t de Singapour n\u2019\u00e9tant pas d\u00e9ductible (article 23, paragraphe 2, a).<\/li><li>Pour la plupart des revenus, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t de Singapour sur ces revenus (article 23, paragraphe 2, a, i).<\/li><li>Pour les dividendes, int\u00e9r\u00eats, plus-values immobili\u00e8res, tanti\u00e8mes et certains autres revenus, il est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Singapour, sans exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a, ii).<\/li><li>Singapour exempte les revenus de source fran\u00e7aise si les conditions de sa loi sont remplies, ou accorde \u00e0 d\u00e9faut un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t acquitt\u00e9 en France (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit pour quel revenu (r\u00e9sident de France)\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>Salaires, loyers et autres revenus non list\u00e9s, impos\u00e9s \u00e0 Singapour<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 2 a i<\/span><\/div><div class=\"r\"><span>Dividendes, int\u00e9r\u00eats, tanti\u00e8mes, plus-values immobili\u00e8res<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 \u00e0 Singapour, plafonn\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 2 a ii<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 fran\u00e7aise d\u00e9tenant directement au moins 10 % d\u2019une soci\u00e9t\u00e9 singapourienne<\/span><span class=\"etat \">Dividendes exempt\u00e9s d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><span class=\"ref\">Art. 23 \u00a7 2 b i<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Singapour, revenus imposables en France<\/span><span class=\"etat \">Exemption ou cr\u00e9dit \u00e0 Singapour<\/span><span class=\"ref\">Art. 23 \u00a7 1<\/span><\/div><\/div><p class=\"note2\">Si Singapour n\u2019impose un revenu de source fran\u00e7aise qu\u2019\u00e0 hauteur du montant transf\u00e9r\u00e9 ou per\u00e7u \u00e0 Singapour, l\u2019exon\u00e9ration ou la r\u00e9duction d\u2019imp\u00f4t pr\u00e9vue en France ne s\u2019applique qu\u2019\u00e0 cette fraction (article 22).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a, i<\/span><p>\u00ab pour les revenus non mentionn\u00e9s au (ii), au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus \u00e0 condition que le b\u00e9n\u00e9ficiaire r\u00e9sident de France soit soumis \u00e0 l\u2019imp\u00f4t de Singapour \u00e0 raison de ces revenus\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab lorsqu\u2019un r\u00e9sident de Singapour re\u00e7oit des revenus provenant de France qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables en France, Singapour exempte de l\u2019imp\u00f4t ces revenus \u00e0 Singapour, sous r\u00e9serve que les [\u2026] conditions d\u2019exemption des revenus provenant d\u2019un territoire situ\u00e9 en dehors de Singapour pr\u00e9vues par la loi sur l\u2019imp\u00f4t sur le revenu de Singapour [Singapore Income Tax Act] soient satisfaites\u00a0; ou \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 qui per\u00e7oit des revenus de Singapour\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Prise en compte<\/b><span>Le revenu entre dans le calcul de l\u2019imp\u00f4t fran\u00e7ais (art. 23 \u00a7 2 a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Cr\u00e9dit \u00ab\u00a0imp\u00f4t fran\u00e7ais\u00a0\u00bb<\/b><span>Pour la plupart des revenus, cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si le revenu est soumis \u00e0 l\u2019imp\u00f4t de Singapour (art. 23 \u00a7 2 a i).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit \u00ab\u00a0imp\u00f4t de Singapour\u00a0\u00bb<\/b><span>Pour les revenus list\u00e9s au (ii), cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t support\u00e9 \u00e0 titre d\u00e9finitif \u00e0 Singapour, plafonn\u00e9 (art. 23 \u00a7 2 a ii et c).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Effet sur le taux<\/b><span>Avec un bar\u00e8me progressif, l\u2019imp\u00f4t fran\u00e7ais correspondant se calcule au taux moyen du revenu global (art. 23 \u00a7 2 c).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/indemnite-de-660-000-pour-renonciation-a-des-actions-gratuites-promises-par-un\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>18 d\u00e9cembre 2025<\/small><\/div><p>Indemnit\u00e9 de 660 000 \u20ac pour renonciation \u00e0 des actions gratuites promises par un employeur singapourien\u00a0: imposable en France l&#x27;ann\u00e9e du retour, faute de d\u00e9claration \u00e0 Singapour<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/actions-gratuites-sanofi-attribuees-pendant-une-mission-a-singapour-la-part\/\"><div class=\"h\"><span class=\"pill mono\">TA Poitiers<\/span><small>26 f\u00e9vrier 2026<\/small><\/div><p>Actions gratuites Sanofi attribu\u00e9es pendant une mission \u00e0 Singapour\u00a0: la part singapourienne du gain, impos\u00e9e \u00e0 Singapour au d\u00e9part du salari\u00e9, ouvre droit au cr\u00e9dit d&#x27;imp\u00f4t conventionnel en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/depart-a-singapour-en-cours-d-annee-sans-preuve-de-plus-de-120-jours-de\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>10 novembre 2023<\/small><\/div><p>D\u00e9part \u00e0 Singapour en cours d&#x27;ann\u00e9e\u00a0: sans preuve de plus de 120 jours de prospection \u00e0 l&#x27;\u00e9tranger, les salaires ne sont pas 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\/singapour\/#decisions\">Voir les 10 d\u00e9cisions qui concernent Singapour \u2192<\/a>\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 ne joue que si le revenu est effectivement soumis \u00e0 l\u2019imp\u00f4t de Singapour\u00a0: un revenu non impos\u00e9 \u00e0 Singapour peut rester impos\u00e9 en France. Pour les dividendes et int\u00e9r\u00eats, seul l\u2019imp\u00f4t support\u00e9 \u00e0 titre d\u00e9finitif \u00e0 Singapour est imputable. Dans l\u2019autre sens, l\u2019article 22 peut r\u00e9duire les avantages fran\u00e7ais si Singapour n\u2019impose que les montants transf\u00e9r\u00e9s. Chaque flux se v\u00e9rifie avant d\u2019estimer la charge r\u00e9elle.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=singapour-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 chiffrer ma situation 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 percevez des revenus \u00e0 la fois en France et \u00e0 Singapour\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=singapour-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\/singapour\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/singapour\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/singapour\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/singapour\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/singapour\/\">Convention France\u2013Singapour : 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\/singapour\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/singapour\/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>Un salaire impos\u00e9 \u00e0 Singapour est-il aussi impos\u00e9 en France pour un r\u00e9sident de France\u00a0?<\/summary><p>Il est pris en compte, mais un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant l\u2019efface, si le revenu est soumis \u00e0 l\u2019imp\u00f4t de Singapour (article 23, paragraphe 2, a, i).<\/p><\/details><details><summary>Que se passe-t-il si Singapour n\u2019impose pas un revenu\u00a0?<\/summary><p>Le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose que le b\u00e9n\u00e9ficiaire soit soumis \u00e0 l\u2019imp\u00f4t de Singapour \u00e0 raison de ces revenus (article 23, paragraphe 2, a, i).<\/p><\/details><details><summary>Comment Singapour \u00e9vite-t-il la double imposition\u00a0?<\/summary><p>Par exemption si les conditions de sa loi sur les revenus de source \u00e9trang\u00e8re sont remplies, sinon par un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t acquitt\u00e9 en France (article 23, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Singapour le 15 janvier 2015, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Singapour le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Singapour modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juin 2016 (version consolid\u00e9e int\u00e9grant la Convention multilat\u00e9rale). 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 Singapour ?<\/span><h3>Faire chiffrer ma situation 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=singapour-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Singapour<\/span><div class=\"rel\"><a href=\"\/decisions\/comptes-a-singapour-reveles-par-l-echange-automatique-d-informations-la\/\">Comptes \u00e0 Singapour r\u00e9v\u00e9l\u00e9s par l&#x27;\u00e9change automatique d&#x27;informations\u00a0: la r\u00e9gularisation spontan\u00e9e apr\u00e8s relance du fisc n&#x27;efface pas les amendes pour d\u00e9faut de d\u00e9claration<small>TA Nice, 11 janvier 2024<\/small><\/a><a href=\"\/decisions\/plus-value-en-sursis-de-3-9-m-le-cedant-installe-a-singapour-avant-la-vente-est\/\">Plus-value en sursis de 3,9 M\u20ac\u00a0: le c\u00e9dant install\u00e9 \u00e0 Singapour avant la vente est r\u00e9sident singapourien au sens de la convention, la France ne peut pas imposer<small>CAA Nancy, 21 mars 2024<\/small><\/a><a href=\"\/decisions\/salarie-offshore-sous-contrat-avec-technip-singapour-son-veritable-employeur\/\">Salari\u00e9 offshore sous contrat avec Technip Singapour\u00a0: son v\u00e9ritable employeur \u00e9tant britannique, il b\u00e9n\u00e9ficie de l&#x27;exon\u00e9ration de l&#x27;article 81 A pour les ann\u00e9es ant\u00e9rieures au Brexit<small>CAA Toulouse, 20 juin 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/singapour\/\">Convention France\u2013Singapour : 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 Singapour ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=singapour-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 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[\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22506,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23468","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23468","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=23468"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23468\/revisions"}],"predecessor-version":[{"id":29435,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23468\/revisions\/29435"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22506"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}