{"id":23567,"date":"2026-11-08T13:56:38","date_gmt":"2026-11-08T12:56:38","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/turquie\/double-imposition\/"},"modified":"2026-11-08T18:28:11","modified_gmt":"2026-11-08T17:28:11","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/turquie\/double-imposition\/","title":{"rendered":"Impos\u00e9 en Turquie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23 de la convention franco-turque"},"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 France exon\u00e8re-t-elle mes revenus turcs ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : quand un revenu est imposable dans les deux pays, la France l\u2019impose et accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en Turquie, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si la Turquie m\u2019a accord\u00e9 une exon\u00e9ration d\u2019incitation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019imp\u00f4t turc pris en compte en France comprend celui qui aurait \u00e9t\u00e9 d\u00fb sans les r\u00e9ductions ou exon\u00e9rations li\u00e9es aux mesures sp\u00e9ciales d\u2019incitation au d\u00e9veloppement \u00e9conomique (article 23, paragraphe 2, b).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence par la proc\u00e9dure amiable, ind\u00e9pendamment des recours internes (article 25, 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\/turquie\/\">France\u2013Turquie<\/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\u2013Turquie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole<\/span><\/div>\n<h1>Impos\u00e9 en Turquie et en France\u00a0: comment \u00e9viter de payer deux fois\u00a0? L\u2019article 23 de la convention franco-turque<\/h1>\n<p class=\"lead\">Pour les revenus imposables dans les deux pays, chacun accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre, plafonn\u00e9e \u00e0 l\u2019imp\u00f4t local correspondant. C\u00f4t\u00e9 fran\u00e7ais, la convention pr\u00e9voit en outre un calcul forfaitaire de l\u2019imp\u00f4t turc pour les dividendes, int\u00e9r\u00eats et redevances.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-turquie.webp\" alt=\"Mosqu\u00e9e d\u2019Ortak\u00f6y et pont du Bosphore, Istanbul, Turquie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 23 \u00b7 Double imposition<\/span><b>Mosqu\u00e9e d\u2019Ortak\u00f6y et pont du Bosphore, Istanbul, Turquie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Un r\u00e9sident de France imposable en Turquie et en France obtient une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en Turquie, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a).<\/li><li>L\u2019imp\u00f4t turc pris en compte inclut celui dont une mesure turque d\u2019incitation au d\u00e9veloppement \u00e9conomique a dispens\u00e9 le contribuable (article 23, paragraphe 2, b).<\/li><li>Pour les dividendes, int\u00e9r\u00eats et redevances, il est calcul\u00e9 \u00e0 15 %, 20 %, 15 % et 10 % selon le cas, ou au taux turc s\u2019il est plus faible (article 23, paragraphe 2, b).<\/li><li>Un r\u00e9sident de Turquie obtient en Turquie une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e de la m\u00eame fa\u00e7on (article 23, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Comment la double imposition est-elle \u00e9vit\u00e9e\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>R\u00e9sident de France, revenu imposable en Turquie et en France<\/span><span class=\"etat fr\">France\u00a0: d\u00e9duction de l\u2019imp\u00f4t turc<\/span><span class=\"ref\">Art. 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, dividendes ou int\u00e9r\u00eats turcs<\/span><span class=\"etat \">D\u00e9duction calcul\u00e9e au taux de la convention<\/span><span class=\"ref\">Art. 23 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>R\u00e9sident de Turquie, revenu imposable en France et en Turquie<\/span><span class=\"etat \">Turquie\u00a0: d\u00e9duction de l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Revenu imposable dans un seul \u00c9tat (pension priv\u00e9e, par exemple)<\/span><span class=\"etat \">Un seul \u00c9tat, pas de double imposition<\/span><span class=\"ref\">Art. 18<\/span><\/div><\/div><p class=\"note2\">Dans les deux pays, la d\u00e9duction ne peut exc\u00e9der la fraction de l\u2019imp\u00f4t calcul\u00e9 avant d\u00e9duction qui correspond aux revenus imposables dans l\u2019autre pays.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident de France re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables en Turquie et en France, la France accorde une d\u00e9duction sur l&#x27;imp\u00f4t sur le revenu de ce r\u00e9sident, d&#x27;un montant \u00e9gal \u00e0 l&#x27;imp\u00f4t sur le revenu pay\u00e9 en Turquie. Cette d\u00e9duction ne peut toutefois exc\u00e9der la fraction de l&#x27;imp\u00f4t sur le revenu calcul\u00e9 avant d\u00e9duction de l&#x27;imp\u00f4t correspondant aux revenus imposables en Turquie. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, b<\/span><p>\u00ab l&#x27;expression &quot; l&#x27;imp\u00f4t sur le revenu pay\u00e9 en Turquie &quot; est consid\u00e9r\u00e9e comme comprenant tout imp\u00f4t turc qui aurait \u00e9t\u00e9 exigible en vertu de la l\u00e9gislation fiscale turque \u00e0 l&#x27;exception de toute r\u00e9duction ou exon\u00e9ration de l&#x27;imp\u00f4t turc accord\u00e9e en vertu des dispositions relatives aux mesures sp\u00e9ciales d&#x27;incitation visant \u00e0 promouvoir le d\u00e9veloppement \u00e9conomique en Turquie. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 1<\/span><p>\u00ab Lorsqu&#x27;un r\u00e9sident de Turquie re\u00e7oit des revenus qui, conform\u00e9ment aux dispositions de la pr\u00e9sente Convention, sont imposables en France et en Turquie, la Turquie accorde, sous r\u00e9serve des dispositions de la l\u00e9gislation fiscale turque relative au cr\u00e9dit pour imp\u00f4t \u00e9tranger, une d\u00e9duction sur l&#x27;imp\u00f4t sur le revenu de cette personne d&#x27;un montant \u00e9gal \u00e0 l&#x27;imp\u00f4t sur le revenu pay\u00e9 en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Quand un revenu est imposable dans les deux pays, la convention ne l\u2019exon\u00e8re pas en France\u00a0: elle accorde une d\u00e9duction d\u2019imp\u00f4t (article 23).<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition en Turquie<\/b><span>La Turquie pr\u00e9l\u00e8ve son imp\u00f4t dans la limite pr\u00e9vue par la convention.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>D\u00e9claration en France<\/b><span>Le r\u00e9sident de France d\u00e9clare aussi ce revenu en France.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>D\u00e9duction<\/b><span>La France d\u00e9duit de son imp\u00f4t un montant \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Turquie (article 23, paragraphe 2, a).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Plafond<\/b><span>La d\u00e9duction ne d\u00e9passe pas l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ce revenu.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/credit-bancaire-presente-comme-un-pret-venu-d-un-compte-turc-sans-justificatif\/\"><div class=\"h\"><span class=\"pill mono\">CAA Versailles<\/span><small>26 juillet 2022<\/small><\/div><p>Cr\u00e9dit bancaire pr\u00e9sent\u00e9 comme un pr\u00eat venu d&#x27;un compte turc\u00a0: sans justificatif, il reste tax\u00e9 d&#x27;office comme revenu d&#x27;origine ind\u00e9termin\u00e9e, mais sans majoration pour manquement d\u00e9lib\u00e9r\u00e9<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/consultant-resident-francais-facturant-ses-missions-en-france-par-une-societe\/\"><div class=\"h\"><span class=\"pill mono\">TA Cergy-Pontoise<\/span><small>13 mai 2025<\/small><\/div><p>Consultant r\u00e9sident fran\u00e7ais facturant ses missions en France par une soci\u00e9t\u00e9 suisse\u00a0: imposable \u00e0 son nom sur le fondement de l&#x27;article 155 A, majoration de 80 % confirm\u00e9e<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/enseignant-chercheur-recrute-par-la-mission-de-cooperation-educative-francaise\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>17 septembre 2026<\/small><\/div><p>Enseignant chercheur recrut\u00e9 par la mission de coop\u00e9ration \u00e9ducative fran\u00e7aise en Turquie\u00a0: agent de l&#x27;\u00c9tat non impos\u00e9 localement, il doit \u00eatre impos\u00e9 comme domicili\u00e9 en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/turquie\/#decisions\">Voir les 3 d\u00e9cisions qui concernent la Turquie \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>La convention franco-turque ne pr\u00e9voit pas d\u2019exon\u00e9ration en France pour les revenus de source turque\u00a0: un r\u00e9sident de France les d\u00e9clare et obtient une d\u00e9duction plafonn\u00e9e. Le m\u00e9canisme particulier applicable aux dividendes et int\u00e9r\u00eats turcs peut rendre la d\u00e9duction diff\u00e9rente de l\u2019imp\u00f4t r\u00e9ellement pay\u00e9. Les justificatifs de l\u2019imp\u00f4t turc doivent \u00eatre conserv\u00e9s pour la d\u00e9claration fran\u00e7aise.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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 v\u00e9rifier ma d\u00e9claration franco-turque<\/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 avez des revenus dans les deux pays et craignez d\u2019\u00eatre impos\u00e9 deux fois\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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\/turquie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/turquie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/turquie\/\">Convention France\u2013Turquie : 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\/turquie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/turquie\/double-imposition\/\" class=\"cur\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>La France exon\u00e8re-t-elle mes revenus turcs\u00a0?<\/summary><p>Non\u00a0: quand un revenu est imposable dans les deux pays, la France l\u2019impose et accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en Turquie, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Que se passe-t-il si la Turquie m\u2019a accord\u00e9 une exon\u00e9ration d\u2019incitation\u00a0?<\/summary><p>L\u2019imp\u00f4t turc pris en compte en France comprend celui qui aurait \u00e9t\u00e9 d\u00fb sans les r\u00e9ductions ou exon\u00e9rations li\u00e9es aux mesures sp\u00e9ciales d\u2019incitation au d\u00e9veloppement \u00e9conomique (article 23, paragraphe 2, b).<\/p><\/details><details><summary>Que faire si je suis malgr\u00e9 tout impos\u00e9 deux fois\u00a0?<\/summary><p>Saisir l\u2019autorit\u00e9 comp\u00e9tente de l\u2019\u00c9tat de r\u00e9sidence par la proc\u00e9dure amiable, ind\u00e9pendamment des recours internes (article 25, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole \u2014 Convention avec la Turquie (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 1989\u00a0; le dossier publi\u00e9 ne comporte ni avenant ni version modifi\u00e9e par 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 Turquie ?<\/span><h3>Faire v\u00e9rifier ma d\u00e9claration franco-turque\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=turquie-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\/turquie\/\">Convention France\u2013Turquie : 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 Turquie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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\u2013Turquie \u203a Article 23 \u00b7 Double imposition Convention France\u2013TurquieConvention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole Impos\u00e9 en Turquie et en France\u00a0: comment \u00e9viter<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22517,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23567","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23567","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=23567"}],"version-history":[{"count":1,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23567\/revisions"}],"predecessor-version":[{"id":25580,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23567\/revisions\/25580"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22517"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}