{"id":23530,"date":"2026-11-08T13:51:00","date_gmt":"2026-11-08T12:51:00","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/thailande\/dividendes\/"},"modified":"2026-11-09T01:08:14","modified_gmt":"2026-11-09T00:08:14","slug":"dividendes","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/thailande\/dividendes\/","title":{"rendered":"Dividendes entre la France et la Tha\u00eflande\u00a0: quelle retenue \u00e0 la source, et pour qui est-elle plafonn\u00e9e\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\":\"La retenue sur les dividendes d\u2019un particulier est-elle plafonn\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non par l\u2019article 10 : le plafond de 15 % ou 20 % ne vise que les soci\u00e9t\u00e9s d\u00e9tenant directement au moins 25 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Quel cr\u00e9dit d\u2019imp\u00f4t la France accorde-t-elle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, plafonn\u00e9 \u00e0 25 % du montant brut des dividendes et \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Qu\u2019est-ce qu\u2019une \u00ab activit\u00e9 industrielle \u00bb au sens de l\u2019article 10 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Notamment la fabrication, la construction, la production d\u2019\u00e9nergie, la fourniture d\u2019eau et les activit\u00e9s agricoles, sylvicoles et de p\u00eache (article 10, paragraphe 3, b).\"}}]}<\/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\/thailande\/\">France\u2013Tha\u00eflande<\/a> \u203a Article 10 \u00b7 Dividendes<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Tha\u00eflande<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Bangkok le 27 d\u00e9cembre 1974 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Tha\u00eflande le 9 f\u00e9vrier 2022<\/span><\/div>\n<h1>Dividendes entre la France et la Tha\u00eflande\u00a0: quelle retenue \u00e0 la source, et pour qui est-elle plafonn\u00e9e\u00a0? L\u2019article 10<\/h1>\n<p class=\"lead\">Les dividendes sont imposables dans l\u2019\u00c9tat de r\u00e9sidence de l\u2019actionnaire, et l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice peut aussi les imposer selon sa l\u00e9gislation. La convention ne plafonne cette retenue que pour une soci\u00e9t\u00e9 qui d\u00e9tient directement au moins 25 % du capital.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/thailande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/thailande\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/thailande\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/thailande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-thailande.webp\" alt=\"Maya Bay, \u00eeles Phi Phi, Tha\u00eflande\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 10 \u00b7 Dividendes<\/span><b>Maya Bay, \u00eeles Phi Phi, Tha\u00eflande<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les dividendes pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet \u00c9tat (article 10, paragraphe 1).<\/li><li>Ils peuvent aussi \u00eatre impos\u00e9s dans l\u2019\u00c9tat de la soci\u00e9t\u00e9 distributrice, selon sa l\u00e9gislation (article 10, paragraphe 2).<\/li><li>La retenue ne peut exc\u00e9der 15 % si la soci\u00e9t\u00e9 distributrice a une activit\u00e9 industrielle et 20 % dans les autres cas, lorsque le b\u00e9n\u00e9ficiaire est une soci\u00e9t\u00e9 d\u00e9tenant directement au moins 25 % du capital (article 10, paragraphe 2).<\/li><li>La France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t tha\u00eflandais pay\u00e9, dans la limite de 25 % du montant brut des dividendes et de l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, b).<\/li><\/ul><\/div>\n<h2>Qui impose vos dividendes\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>Particulier r\u00e9sident de France, dividendes tha\u00eflandais<\/span><span class=\"etat \">Les deux, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2, 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 25 %, soci\u00e9t\u00e9 distributrice \u00e0 activit\u00e9 industrielle<\/span><span class=\"etat \">\u00c9tat de la soci\u00e9t\u00e9, 15 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Soci\u00e9t\u00e9 d\u00e9tenant au moins 25 %, autres activit\u00e9s<\/span><span class=\"etat \">\u00c9tat de la soci\u00e9t\u00e9, 20 % maximum<\/span><span class=\"ref\">Art. 10 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Particulier r\u00e9sident de Tha\u00eflande, dividendes fran\u00e7ais<\/span><span class=\"etat \">Les deux, cr\u00e9dit d\u2019imp\u00f4t en Tha\u00eflande<\/span><span class=\"ref\">Art. 10 \u00a7 1 et 2, 23 \u00a7 2 b<\/span><\/div><\/div><p class=\"note2\">L\u2019article 10 d\u00e9finit l\u2019\u00ab\u00a0activit\u00e9 industrielle\u00a0\u00bb\u00a0: fabrication, construction, \u00e9nergie et eau, activit\u00e9s agricoles, sylvicoles et de p\u00eache, et activit\u00e9s reconnues comme telles en Tha\u00eflande (paragraphe 3, b).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 10, paragraphe 2<\/span><p>\u00ab Toutefois, ces dividendes peuvent \u00eatre impos\u00e9s dans l&#x27;Etat contractant dont la soci\u00e9t\u00e9 qui paie les dividendes est un r\u00e9sident, et selon la l\u00e9gislation de cet Etat, mais, si le b\u00e9n\u00e9ficiaire des dividendes est une soci\u00e9t\u00e9 (\u00e0 l&#x27;exclusion des soci\u00e9t\u00e9s de personnes) qui dispose directement d&#x27;au moins 25 p. cent du capital de la soci\u00e9t\u00e9 qui paie les dividendes, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: a) 15 p. cent si la soci\u00e9t\u00e9 qui paie les dividendes a une activit\u00e9 industrielle\u00a0; b) 20 p. cent dans les autres cas. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, b<\/span><p>\u00ab En ce qui concerne les revenus vis\u00e9s aux articles 8, 10, 11, 12, 16 et 17 qui ont support\u00e9 l&#x27;imp\u00f4t tha\u00eflandais conform\u00e9ment aux dispositions desdits articles, la France accorde \u00e0 un r\u00e9sident de France recevant de tels revenus de source tha\u00eflandaise un cr\u00e9dit d&#x27;imp\u00f4t correspondant au montant de l&#x27;imp\u00f4t pay\u00e9 en Tha\u00eflande, \u00e9tant entendu que dans le cas des dividendes vis\u00e9s \u00e0 l&#x27;article 10, le cr\u00e9dit ne peut exc\u00e9der 25 p. cent de leur montant brut. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le circuit d\u2019un dividende tha\u00eflandais<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des dividendes d\u2019une soci\u00e9t\u00e9 tha\u00eflandaise\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Retenue en Tha\u00eflande<\/b><span>Selon la l\u00e9gislation tha\u00eflandaise\u00a0; plafond conventionnel seulement pour une soci\u00e9t\u00e9 d\u00e9tenant au moins 25 % (art. 10 \u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Imposition en France<\/b><span>Le dividende est imposable en France (art. 10 \u00a7 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, sans d\u00e9passer 25 % du montant brut (art. 23 \u00a7 1 b).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond fran\u00e7ais<\/b><span>Le cr\u00e9dit ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (art. 23 \u00a7 1 b).<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/virement-de-91-500-vers-un-compte-non-declare-en-thailande-la-somme-est\/\"><div class=\"h\"><span class=\"pill mono\">CAA Paris<\/span><small>5 d\u00e9cembre 2025<\/small><\/div><p>Virement de 91\u00a0500\u00a0\u20ac vers un compte non d\u00e9clar\u00e9 en Tha\u00eflande\u00a0: la somme est pr\u00e9sum\u00e9e \u00eatre un revenu imposable, m\u00eame si elle provient d&#x27;un compte fran\u00e7ais<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/retraite-residant-en-thailande-paye-par-deux-caisses-francaises-chaque-caisse\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>22 mai 2025<\/small><\/div><p>Retrait\u00e9 r\u00e9sidant en Tha\u00eflande pay\u00e9 par deux caisses fran\u00e7aises\u00a0: chaque caisse ayant appliqu\u00e9 la tranche \u00e0 0 %, la retenue \u00e0 la source est r\u00e9gularis\u00e9e par voie de r\u00f4le<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/joueur-de-poker-professionnel-se-disant-installe-en-thailande-et-aux\/\"><div class=\"h\"><span class=\"pill mono\">TA Rouen<\/span><small>2 novembre 2026<\/small><\/div><p>Joueur de poker professionnel se disant install\u00e9 en Tha\u00eflande et aux Philippines\u00a0: gains sur des plateformes fran\u00e7aises et RSA per\u00e7u en France fixent le centre de ses int\u00e9r\u00eats \u00e9conomiques en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/thailande\/#decisions\">Voir les 3 d\u00e9cisions qui concernent la Tha\u00eflande \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un actionnaire particulier, la convention ne plafonne pas la retenue de l\u2019\u00c9tat de la soci\u00e9t\u00e9\u00a0: c\u2019est la l\u00e9gislation de cet \u00c9tat qui s\u2019applique. C\u00f4t\u00e9 fran\u00e7ais, le cr\u00e9dit d\u2019imp\u00f4t est limit\u00e9 \u00e0 25 % du montant brut et \u00e0 l\u2019imp\u00f4t fran\u00e7ais d\u00fb\u00a0: une retenue sup\u00e9rieure laisse une part non r\u00e9cup\u00e9rable. Le rendement net d\u2019un placement en actions entre les deux pays se calcule en tenant compte de ces deux limites.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=thailande-dividendes-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 \u00e9tudier mes dividendes<\/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 ou allez percevoir des dividendes de soci\u00e9t\u00e9s fran\u00e7aises ou tha\u00eflandaises\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=thailande-dividendes-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/thailande\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/thailande\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/thailande\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/thailande\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/thailande\/\">Convention France\u2013Tha\u00eflande : 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\/thailande\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/dividendes\/\" class=\"cur\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/thailande\/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-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>La retenue sur les dividendes d\u2019un particulier est-elle plafonn\u00e9e\u00a0?<\/summary><p>Non par l\u2019article 10\u00a0: le plafond de 15 % ou 20 % ne vise que les soci\u00e9t\u00e9s d\u00e9tenant directement au moins 25 % du capital de la soci\u00e9t\u00e9 distributrice (article 10, paragraphe 2).<\/p><\/details><details><summary>Quel cr\u00e9dit d\u2019imp\u00f4t la France accorde-t-elle\u00a0?<\/summary><p>Un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, plafonn\u00e9 \u00e0 25 % du montant brut des dividendes et \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, b).<\/p><\/details><details><summary>Qu\u2019est-ce qu\u2019une \u00ab\u00a0activit\u00e9 industrielle\u00a0\u00bb au sens de l\u2019article 10\u00a0?<\/summary><p>Notamment la fabrication, la construction, la production d\u2019\u00e9nergie, la fourniture d\u2019eau et les activit\u00e9s agricoles, sylvicoles et de p\u00eache (article 10, paragraphe 3, b).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Bangkok le 27 d\u00e9cembre 1974 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par la Tha\u00eflande le 9 f\u00e9vrier 2022 \u2014 Version consolid\u00e9e de la convention avec la Tha\u00eflande modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur (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 en Tha\u00eflande ?<\/span><h3>Faire \u00e9tudier mes dividendes\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=thailande-dividendes-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\/thailande\/\">Convention France\u2013Tha\u00eflande : 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 en Tha\u00eflande ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=thailande-dividendes-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\u2013Tha\u00eflande \u203a Article 10 \u00b7 Dividendes Convention France\u2013Tha\u00eflandeConvention sign\u00e9e \u00e0 Bangkok le 27 d\u00e9cembre 1974 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22513,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23530","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23530","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=23530"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23530\/revisions"}],"predecessor-version":[{"id":29544,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23530\/revisions\/29544"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22513"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}