{"id":23533,"date":"2026-11-08T13:51:27","date_gmt":"2026-11-08T12:51:27","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/thailande\/interets\/"},"modified":"2026-11-09T01:08:33","modified_gmt":"2026-11-09T00:08:33","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/thailande\/interets\/","title":{"rendered":"Int\u00e9r\u00eats per\u00e7us entre la France et la Tha\u00eflande\u00a0: quelle retenue \u00e0 la source et quel cr\u00e9dit d\u2019imp\u00f4t\u00a0? L\u2019article 11"},"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\":\"La retenue sur les int\u00e9r\u00eats d\u2019un particulier est-elle plafonn\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 11 ne pr\u00e9voit de plafond que dans des cas pr\u00e9cis : 3 % pour certains pr\u00eats d\u2019\u00e9quipement, 10 % pour les int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00e9tablissement financier (article 11, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Comment \u00e9vite-t-on la double imposition en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (article 23, paragraphe 1, b).\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il des int\u00e9r\u00eats exon\u00e9r\u00e9s dans l\u2019\u00c9tat de source ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : ceux pay\u00e9s \u00e0 l\u2019autre \u00c9tat ou \u00e0 un \u00e9tablissement public de cet \u00c9tat (article 11, 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\/thailande\/\">France\u2013Tha\u00eflande<\/a> \u203a Article 11 \u00b7 Int\u00e9r\u00eats<\/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>Int\u00e9r\u00eats per\u00e7us entre la France et la Tha\u00eflande\u00a0: quelle retenue \u00e0 la source et quel cr\u00e9dit d\u2019imp\u00f4t\u00a0? L\u2019article 11<\/h1>\n<p class=\"lead\">Les int\u00e9r\u00eats sont imposables dans l\u2019\u00c9tat de r\u00e9sidence du b\u00e9n\u00e9ficiaire, et l\u2019\u00c9tat d\u2019o\u00f9 ils proviennent peut aussi les imposer selon sa l\u00e9gislation. La convention ne plafonne cette retenue que pour certains pr\u00eats d\u2019\u00e9quipement et pour les int\u00e9r\u00eats vers\u00e9s \u00e0 des \u00e9tablissements financiers.<\/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 11 \u00b7 Int\u00e9r\u00eats<\/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 int\u00e9r\u00eats provenant d\u2019un \u00c9tat et pay\u00e9s \u00e0 un r\u00e9sident de l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 11, paragraphe 1).<\/li><li>L\u2019\u00c9tat de source peut aussi les imposer selon sa l\u00e9gislation\u00a0; la retenue est plafonn\u00e9e \u00e0 3 % pour certains pr\u00eats d\u2019au moins quatre ans li\u00e9s \u00e0 des biens d\u2019\u00e9quipement, et \u00e0 10 % pour les int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00e9tablissement financier de l\u2019autre \u00c9tat (article 11, paragraphe 2).<\/li><li>Les int\u00e9r\u00eats pay\u00e9s \u00e0 l\u2019autre \u00c9tat ou \u00e0 l\u2019un de ses \u00e9tablissements publics ne sont pas imposables dans l\u2019\u00c9tat de source (article 11, paragraphe 3).<\/li><li>La France accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, dans la limite de l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, b).<\/li><\/ul><\/div>\n<h2>Qui impose vos int\u00e9r\u00eats\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, int\u00e9r\u00eats tha\u00eflandais<\/span><span class=\"etat \">Les deux, cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 11 \u00a7 1 et 2, 23 \u00a7 1 b<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00e9tablissement financier de l\u2019autre \u00c9tat<\/span><span class=\"etat \">\u00c9tat de source, 10 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>Pr\u00eats d\u2019\u00e9quipement d\u2019au moins quatre ans avec un organisme public de financement<\/span><span class=\"etat \">\u00c9tat de source, 3 % maximum<\/span><span class=\"ref\">Art. 11 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats pay\u00e9s \u00e0 l\u2019autre \u00c9tat ou \u00e0 un \u00e9tablissement public<\/span><span class=\"etat \">Pas d\u2019imp\u00f4t dans l\u2019\u00c9tat de source<\/span><span class=\"ref\">Art. 11 \u00a7 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2<\/span><p>\u00ab Toutefois, ces int\u00e9r\u00eats peuvent \u00eatre impos\u00e9s dans l&#x27;Etat contractant d&#x27;o\u00f9 ils proviennent et selon la l\u00e9gislation de cet Etat, mais, dans les cas ci-apr\u00e8s, l&#x27;imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der\u00a0: \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 11, paragraphe 2, b<\/span><p>\u00ab 10 p. cent du montant des int\u00e9r\u00eats pay\u00e9s \u00e0 tout \u00e9tablissement financier qui est une soci\u00e9t\u00e9 de l&#x27;autre Etat contractant. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment l\u2019imposition se r\u00e9partit<\/h2><p>Pour un particulier\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>\u00c9tat de source<\/b><span>Il impose selon sa l\u00e9gislation\u00a0; pas de plafond conventionnel pour un particulier (art. 11 \u00a7 2).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>\u00c9tat de r\u00e9sidence<\/b><span>Il impose aussi les int\u00e9r\u00eats (art. 11 \u00a7 1).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>La France impute l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, dans la limite de l\u2019imp\u00f4t fran\u00e7ais (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>Les plafonds de l\u2019article 11 visent des pr\u00eateurs particuliers\u00a0: organismes de financement, \u00e9tablissements financiers, \u00c9tats. Pour un \u00e9pargnant, la retenue de l\u2019\u00c9tat de source rel\u00e8ve de sa l\u00e9gislation, et le cr\u00e9dit d\u2019imp\u00f4t de l\u2019\u00c9tat de r\u00e9sidence ne peut d\u00e9passer l\u2019imp\u00f4t qu\u2019il per\u00e7oit lui-m\u00eame. Un placement de tr\u00e9sorerie entre la France et la Tha\u00eflande doit donc \u00eatre compar\u00e9 net de ces deux impositions.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=thailande-interets-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 le point sur mes placements<\/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 int\u00e9r\u00eats d\u2019un compte, d\u2019un pr\u00eat ou d\u2019obligations entre la France et la 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-interets-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\/\" class=\"cur\"><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 int\u00e9r\u00eats d\u2019un particulier est-elle plafonn\u00e9e\u00a0?<\/summary><p>L\u2019article 11 ne pr\u00e9voit de plafond que dans des cas pr\u00e9cis\u00a0: 3 % pour certains pr\u00eats d\u2019\u00e9quipement, 10 % pour les int\u00e9r\u00eats pay\u00e9s \u00e0 un \u00e9tablissement financier (article 11, paragraphe 2).<\/p><\/details><details><summary>Comment \u00e9vite-t-on la double imposition en France\u00a0?<\/summary><p>Par un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Tha\u00eflande, qui ne peut exc\u00e9der l\u2019imp\u00f4t fran\u00e7ais per\u00e7u sur ces revenus (article 23, paragraphe 1, b).<\/p><\/details><details><summary>Existe-t-il des int\u00e9r\u00eats exon\u00e9r\u00e9s dans l\u2019\u00c9tat de source\u00a0?<\/summary><p>Oui\u00a0: ceux pay\u00e9s \u00e0 l\u2019autre \u00c9tat ou \u00e0 un \u00e9tablissement public de cet \u00c9tat (article 11, paragraphe 3).<\/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 le point sur mes placements\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-interets-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-interets-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 11 \u00b7 Int\u00e9r\u00eats 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-23533","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23533","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=23533"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23533\/revisions"}],"predecessor-version":[{"id":29549,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23533\/revisions\/29549"}],"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=23533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}