{"id":23473,"date":"2026-11-08T13:42:10","date_gmt":"2026-11-08T12:42:10","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/singapour\/residence-fiscale\/"},"modified":"2026-11-09T01:02:06","modified_gmt":"2026-11-09T00:02:06","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/singapour\/residence-fiscale\/","title":{"rendered":"Install\u00e9 \u00e0 Singapour, \u00eates-vous encore r\u00e9sident fiscal de France\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\":\"Ma nationalit\u00e9 fran\u00e7aise peut-elle trancher un conflit de r\u00e9sidence ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Apr\u00e8s le foyer, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel, l\u2019article 4 renvoie directement \u00e0 un accord entre les autorit\u00e9s comp\u00e9tentes (article 4, paragraphe 2, c).\"}},{\"@type\":\"Question\",\"name\":\"J\u2019ai un logement \u00e0 Paris et \u00e0 Singapour : que se passe-t-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"On recherche l\u2019\u00c9tat avec lequel vos liens personnels et \u00e9conomiques sont les plus \u00e9troits (article 4, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Une soci\u00e9t\u00e9 peut-elle \u00eatre r\u00e9sidente des deux \u00c9tats ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Dans ce cas, elle est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00c9tat 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\/singapour\/\">France\u2013Singapour<\/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\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>Install\u00e9 \u00e0 Singapour, \u00eates-vous encore r\u00e9sident fiscal de France\u00a0? L\u2019article 4 de la convention franco-singapourienne<\/h1>\n<p class=\"lead\">Toute la convention d\u00e9pend de votre \u00c9tat de r\u00e9sidence. En cas de double r\u00e9sidence, l\u2019article 4 d\u00e9partage par le foyer d\u2019habitation permanent, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel. Particularit\u00e9\u00a0: la nationalit\u00e9 ne figure pas parmi les crit\u00e8res.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/singapour\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Est r\u00e9sident d\u2019un \u00c9tat celui qui y est assujetti \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>En cas de double r\u00e9sidence, on retient d\u2019abord l\u2019\u00c9tat du foyer d\u2019habitation permanent, puis celui du centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).<\/li><li>\u00c0 d\u00e9faut, l\u2019\u00c9tat o\u00f9 la personne s\u00e9journe de fa\u00e7on habituelle (article 4, paragraphe 2, b).<\/li><li>Si le s\u00e9jour habituel ne permet pas de trancher, les autorit\u00e9s comp\u00e9tentes d\u00e9cident d\u2019un commun accord, sans passer par la nationalit\u00e9 (article 4, paragraphe 2, c).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident\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 \u00e0 Singapour seulement<\/span><span class=\"etat \">Singapour<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays, liens personnels et \u00e9conomiques surtout en France<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats vitaux ind\u00e9terminables, s\u00e9jour habituel \u00e0 Singapour<\/span><span class=\"etat \">Singapour<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">Accord des deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><\/div><p class=\"note2\">Une personne autre qu\u2019une personne physique, r\u00e9sidente des deux \u00c9tats, est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00c9tat de son si\u00e8ge de direction effective (article 4, paragraphe 3).<\/p>\n<h2>Le texte de la convention<\/h2><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 de l\u2019Etat contractant o\u00f9 elle dispose d\u2019un foyer d\u2019habitation permanent. Si elle dispose d\u2019un foyer d\u2019habitation permanent dans les deux Etats contractants, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l\u2019Etat contractant avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, c<\/span><p>\u00ab si cette personne s\u00e9journe de fa\u00e7on habituelle dans les deux Etats contractants ou si elle ne s\u00e9journe de fa\u00e7on habituelle dans aucun d\u2019eux, les autorit\u00e9s comp\u00e9tentes des Etats contractants tranchent la question d\u2019un commun accord. \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 France et Singapour vous consid\u00e8rent toutes 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>O\u00f9 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 dans les deux pays\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\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\u00a0; la nationalit\u00e9 n\u2019est pas un crit\u00e8re.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><a class=\"dec\" href=\"\/decisions\/comptes-a-singapour-reveles-par-l-echange-automatique-d-informations-la\/\"><div class=\"h\"><span class=\"pill mono\">TA Nice<\/span><small>11 janvier 2024<\/small><\/div><p>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<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/plus-value-en-sursis-de-3-9-m-le-cedant-installe-a-singapour-avant-la-vente-est\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nancy<\/span><small>21 mars 2024<\/small><\/div><p>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<\/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>La date et la r\u00e9alit\u00e9 de l\u2019installation \u00e0 Singapour comptent. Dans les affaires jug\u00e9es, un c\u00e9dant install\u00e9 \u00e0 Singapour avant la vente de ses titres a \u00e9t\u00e9 reconnu r\u00e9sident de Singapour au sens de la convention, ce qui a priv\u00e9 la France de son droit d\u2019imposer la plus-value. \u00c0 l\u2019inverse, un logement ou une famille rest\u00e9s en France peuvent faire basculer le d\u00e9partage. La r\u00e9sidence se pr\u00e9pare et se documente avant toute op\u00e9ration importante.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=singapour-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 avant le d\u00e9part<\/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 vous installez \u00e0 Singapour ou y partagez votre temps avec la 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=singapour-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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-20-10-10\/\">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>Ma nationalit\u00e9 fran\u00e7aise peut-elle trancher un conflit de r\u00e9sidence\u00a0?<\/summary><p>Non. Apr\u00e8s le foyer, le centre des int\u00e9r\u00eats vitaux et le s\u00e9jour habituel, l\u2019article 4 renvoie directement \u00e0 un accord entre les autorit\u00e9s comp\u00e9tentes (article 4, paragraphe 2, c).<\/p><\/details><details><summary>J\u2019ai un logement \u00e0 Paris et \u00e0 Singapour\u00a0: que se passe-t-il\u00a0?<\/summary><p>On recherche l\u2019\u00c9tat avec lequel vos liens personnels et \u00e9conomiques sont les plus \u00e9troits (article 4, paragraphe 2, a).<\/p><\/details><details><summary>Une soci\u00e9t\u00e9 peut-elle \u00eatre r\u00e9sidente des deux \u00c9tats\u00a0?<\/summary><p>Dans ce cas, elle est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00c9tat o\u00f9 se situe son si\u00e8ge de direction effective (article 4, paragraphe 3).<\/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 v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\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-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<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Singapour<\/span><div class=\"rel\"><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><a href=\"\/decisions\/resident-francais-paye-par-un-employeur-de-singapour-pour-des-missions-en-irak\/\">R\u00e9sident fran\u00e7ais pay\u00e9 par un employeur de Singapour pour des missions en Irak et aux \u00c9mirats\u00a0: la convention franco-singapourienne ne fait pas obstacle \u00e0 l&#x27;imposition des salaires en France<small>TA Toulouse, 14 janvier 2025<\/small><\/a><a href=\"\/decisions\/couple-installe-a-singapour-vendant-son-ancien-logement-parisien-l-exoneration\/\">Couple install\u00e9 \u00e0 Singapour vendant son ancien logement parisien\u00a0: l&#x27;exon\u00e9ration des non-r\u00e9sidents europ\u00e9ens s&#x27;applique, la r\u00e9sidence fiscale pass\u00e9e en France pouvant se prouver autrement que par des avis d&#x27;imposition<small>TA Paris, 3 mars 2025<\/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-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\u2013Singapour \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013SingapourConvention sign\u00e9e \u00e0 Singapour le 15 janvier 2015, modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et Singapour<span class=\"excerpt-hellip\"> [\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-23473","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23473","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=23473"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23473\/revisions"}],"predecessor-version":[{"id":29444,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23473\/revisions\/29444"}],"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=23473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}