{"id":23531,"date":"2026-11-08T13:51:08","date_gmt":"2026-11-08T12:51:08","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/thailande\/double-imposition\/"},"modified":"2026-11-09T01:08:20","modified_gmt":"2026-11-09T00:08:20","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/thailande\/double-imposition\/","title":{"rendered":"Comment la France et la Tha\u00eflande \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de la convention"},"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 .mono{font-family:\"Geist 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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 peut-il augmenter mon imp\u00f4t ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, l\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au montant global du revenu imposable (article 23, paragraphe 1, c).\"}},{\"@type\":\"Question\",\"name\":\"Le cr\u00e9dit d\u2019imp\u00f4t sur les dividendes est-il illimit\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : il ne peut exc\u00e9der 25 % de leur montant brut, ni l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (article 23, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Comment la Tha\u00eflande \u00e9vite-t-elle la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par exon\u00e9ration des revenus imposables en France, sauf pour les revenus des articles 8, 10, 11, 12, 16 et 17, qui ouvrent droit \u00e0 un cr\u00e9dit plafonn\u00e9 (article 23, paragraphe 2).\"}}]}<\/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 23 \u00b7 Double imposition<\/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>Comment la France et la Tha\u00eflande \u00e9vitent-elles de vous imposer deux fois\u00a0? L\u2019article 23 de la convention<\/h1>\n<p class=\"lead\">La convention combine deux m\u00e9thodes. La plupart des revenus imposables dans l\u2019autre \u00c9tat sont exon\u00e9r\u00e9s dans l\u2019\u00c9tat de r\u00e9sidence, qui peut en tenir compte pour le taux. Pour les dividendes, int\u00e9r\u00eats, redevances, tanti\u00e8mes et quelques autres revenus, l\u2019\u00c9tat de r\u00e9sidence impose et accorde un cr\u00e9dit d\u2019imp\u00f4t.<\/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 23 \u00b7 Double imposition<\/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>En France, les revenus imposables en Tha\u00eflande en vertu de la convention et de la l\u00e9gislation tha\u00eflandaise sont exon\u00e9r\u00e9s, sauf ceux des articles 8, 10, 11, 12, 16 et 17 (article 23, paragraphe 1, a).<\/li><li>Pour ces derniers, la France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, limit\u00e9 \u00e0 25 % du montant brut pour les dividendes et \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, b).<\/li><li>L\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au revenu global (article 23, paragraphe 1, c).<\/li><li>La Tha\u00eflande applique les m\u00eames m\u00e9thodes, avec un cr\u00e9dit limit\u00e9 \u00e0 la part d\u2019imp\u00f4t tha\u00eflandais correspondant au revenu de source fran\u00e7aise (article 23, paragraphe 2).<\/li><\/ul><\/div>\n<h2>Quelle m\u00e9thode 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, plus-values, pensions imposables en Tha\u00eflande<\/span><span class=\"etat \">Exon\u00e9ration en France, taux effectif possible<\/span><span class=\"ref\">Art. 23 \u00a7 1 a et c<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats, redevances, tanti\u00e8mes, artistes et sportifs, transport<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t tha\u00eflandais pay\u00e9<\/span><span class=\"ref\">Art. 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Dividendes tha\u00eflandais<\/span><span class=\"etat \">Cr\u00e9dit plafonn\u00e9 \u00e0 25 % du montant brut<\/span><span class=\"ref\">Art. 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Tha\u00eflande, revenus imposables en France<\/span><span class=\"etat \">Exon\u00e9ration ou cr\u00e9dit en Tha\u00eflande<\/span><span class=\"ref\">Art. 23 \u00a7 2<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, a<\/span><p>\u00ab Les revenus autres que ceux vis\u00e9s \u00e0 l&#x27;alin\u00e9a b ci-dessous sont exon\u00e9r\u00e9s des imp\u00f4ts fran\u00e7ais vis\u00e9s \u00e0 l&#x27;alin\u00e9a 3 a de l&#x27;article 2, lorsque ces revenus sont imposables en Tha\u00eflande en vertu de la Convention et de la l\u00e9gislation tha\u00eflandaise. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1, b et c<\/span><p>\u00ab Ce cr\u00e9dit d&#x27;imp\u00f4t, qui ne peut exc\u00e9der le montant de l&#x27;imp\u00f4t fran\u00e7ais per\u00e7u sur lesdits revenus, est imputable sur les imp\u00f4ts vis\u00e9s \u00e0 l&#x27;alin\u00e9a 3 a de l&#x27;article 2, dans les bases d&#x27;imposition desquels les revenus en cause sont compris. c) Nonobstant les dispositions des alin\u00e9as a et b, l&#x27;imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 sur les revenus imposables en France en vertu de la pr\u00e9sente Convention au taux correspondant au montant global du revenu imposable selon la l\u00e9gislation fran\u00e7aise. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les deux m\u00e9thodes c\u00f4t\u00e9 France<\/h2><p>Pour un r\u00e9sident de France qui per\u00e7oit des revenus de Tha\u00eflande\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Exon\u00e9ration<\/b><span>Revenus imposables en Tha\u00eflande selon la convention et la loi tha\u00eflandaise\u00a0: exon\u00e9r\u00e9s en France (art. 23 \u00a7 1 a).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Taux effectif<\/b><span>L\u2019imp\u00f4t fran\u00e7ais sur les autres revenus peut \u00eatre calcul\u00e9 au taux du revenu global (art. 23 \u00a7 1 c).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>Articles 8, 10, 11, 12, 16 et 17\u00a0: cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande (art. 23 \u00a7 1 b).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafonds<\/b><span>25 % du montant brut pour les dividendes\u00a0; jamais plus que l\u2019imp\u00f4t fran\u00e7ais 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\/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><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\/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><\/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>L\u2019exon\u00e9ration en France suppose que le revenu soit imposable en Tha\u00eflande \u00e0 la fois selon la convention et selon la l\u00e9gislation tha\u00eflandaise\u00a0: la r\u00e8gle doit \u00eatre v\u00e9rifi\u00e9e revenu par revenu. Les cr\u00e9dits d\u2019imp\u00f4t sont plafonn\u00e9s, ce qui peut laisser une imposition r\u00e9siduelle dans l\u2019un ou l\u2019autre \u00c9tat. Une estimation fiable de la charge fiscale passe par le classement pr\u00e9alable de chaque revenu.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=thailande-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 en Tha\u00eflande\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-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\/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\/\"><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\/\" 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 revenu exon\u00e9r\u00e9 en France peut-il augmenter mon imp\u00f4t\u00a0?<\/summary><p>Oui, l\u2019imp\u00f4t fran\u00e7ais peut \u00eatre calcul\u00e9 au taux correspondant au montant global du revenu imposable (article 23, paragraphe 1, c).<\/p><\/details><details><summary>Le cr\u00e9dit d\u2019imp\u00f4t sur les dividendes est-il illimit\u00e9\u00a0?<\/summary><p>Non\u00a0: il ne peut exc\u00e9der 25 % de leur montant brut, ni l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (article 23, paragraphe 1, b).<\/p><\/details><details><summary>Comment la Tha\u00eflande \u00e9vite-t-elle la double imposition\u00a0?<\/summary><p>Par exon\u00e9ration des revenus imposables en France, sauf pour les revenus des articles 8, 10, 11, 12, 16 et 17, qui ouvrent droit \u00e0 un cr\u00e9dit plafonn\u00e9 (article 23, paragraphe 2).<\/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 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=thailande-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\/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-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\u2013Tha\u00eflande \u203a Article 23 \u00b7 Double imposition 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<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-23531","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23531","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=23531"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23531\/revisions"}],"predecessor-version":[{"id":29545,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23531\/revisions\/29545"}],"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=23531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}