{"id":23572,"date":"2026-11-08T13:57:21","date_gmt":"2026-11-08T12:57:21","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/turquie\/residence-fiscale\/"},"modified":"2026-11-09T01:13:10","modified_gmt":"2026-11-09T00:13:10","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/turquie\/residence-fiscale\/","title":{"rendered":"Install\u00e9 en Turquie, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 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\":\"Que se passe-t-il si la France et la Turquie me consid\u00e8rent toutes deux comme r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 4, paragraphe 2, d\u00e9partage : foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.\"}},{\"@type\":\"Question\",\"name\":\"Un logement conserv\u00e9 en France compte-t-il ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : le foyer d\u2019habitation permanent est le premier crit\u00e8re. Avec un foyer dans chaque pays, on regarde o\u00f9 se trouvent les liens personnels et \u00e9conomiques les plus \u00e9troits (article 4, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Et pour une soci\u00e9t\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une personne autre qu\u2019une personne physique r\u00e9sidente des deux \u00c9tats est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00c9tat o\u00f9 se trouve son si\u00e8ge de direction officiel (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\/turquie\/\">France\u2013Turquie<\/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\u2013Turquie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole<\/span><\/div>\n<h1>Install\u00e9 en Turquie, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0? L\u2019article 4 de la convention franco-turque<\/h1>\n<p class=\"lead\">Est r\u00e9sident d\u2019un \u00c9tat la personne que sa l\u00e9gislation assujettit \u00e0 l\u2019imp\u00f4t en raison de son domicile ou de sa r\u00e9sidence. Si la France et la Turquie vous consid\u00e8rent toutes deux comme r\u00e9sident, l\u2019article 4 tranche selon une cascade de crit\u00e8res. De ce d\u00e9partage d\u00e9pend la r\u00e9partition de tous vos revenus.<\/p>\n<div class=\"tags\"><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><a class=\"tag\" href=\"\/conventions-fiscales\/turquie\/plus-values\/\">Plus-values<\/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 4 \u00b7 R\u00e9sidence<\/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>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, l\u2019\u00c9tat du foyer d\u2019habitation permanent l\u2019emporte\u00a0; avec un foyer dans chaque pays, c\u2019est le centre des int\u00e9r\u00eats vitaux (article 4, paragraphe 2, a).<\/li><li>\u00c0 d\u00e9faut, l\u2019\u00c9tat du s\u00e9jour habituel, puis celui de la nationalit\u00e9 (article 4, paragraphe 2, b et c).<\/li><li>Pour une personne qui a les deux nationalit\u00e9s ou aucune, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/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 en Turquie seulement<\/span><span class=\"etat \">Turquie<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer d\u2019habitation permanent en France seulement<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays<\/span><span class=\"etat \">L\u2019\u00c9tat du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable, ou aucun foyer<\/span><span class=\"etat \">L\u2019\u00c9tat du s\u00e9jour habituel<\/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 \">L\u2019\u00c9tat de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Binational franco-turc, ou ni l\u2019une ni l\u2019autre nationalit\u00e9<\/span><span class=\"etat \">Accord des deux administrations<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression &quot; r\u00e9sident d&#x27;un Etat contractant &quot; d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, est assujettie \u00e0 l&#x27;imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction officiel, du lieu de direction des affaires ou de tout autre crit\u00e8re de nature analogue. \u00bb<\/p><\/div><\/div><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&#x27;Etat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \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>Les crit\u00e8res s\u2019examinent l\u2019un apr\u00e8s l\u2019autre\u00a0; on ne passe au suivant que si le pr\u00e9c\u00e9dent ne permet pas de conclure (article 4, paragraphe 2)\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, ou aucun foyer\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><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><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><\/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>Le d\u00e9partage ne se fait pas sur une simple d\u00e9claration\u00a0: il repose sur des faits, logement, famille, activit\u00e9, patrimoine, temps pass\u00e9 dans chaque pays. Garder un logement disponible en France ou y laisser l\u2019essentiel de ses int\u00e9r\u00eats peut suffire \u00e0 rester r\u00e9sident fran\u00e7ais au sens de la convention, avec les cons\u00e9quences qui en d\u00e9coulent pour chaque revenu. La r\u00e9sidence turque se pr\u00e9pare et se documente avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=turquie-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 partez vivre en Turquie en gardant des attaches en 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=turquie-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\/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\/plus-values\/\">Plus-values<\/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\/\" class=\"cur\"><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\/\"><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>Que se passe-t-il si la France et la Turquie me consid\u00e8rent toutes deux comme r\u00e9sident\u00a0?<\/summary><p>L\u2019article 4, paragraphe 2, d\u00e9partage\u00a0: foyer d\u2019habitation permanent, puis centre des int\u00e9r\u00eats vitaux, s\u00e9jour habituel, nationalit\u00e9 et, \u00e0 d\u00e9faut, accord entre les deux administrations.<\/p><\/details><details><summary>Un logement conserv\u00e9 en France compte-t-il\u00a0?<\/summary><p>Oui\u00a0: le foyer d\u2019habitation permanent est le premier crit\u00e8re. Avec un foyer dans chaque pays, on regarde o\u00f9 se trouvent les liens personnels et \u00e9conomiques les plus \u00e9troits (article 4, paragraphe 2, a).<\/p><\/details><details><summary>Et pour une soci\u00e9t\u00e9\u00a0?<\/summary><p>Une personne autre qu\u2019une personne physique r\u00e9sidente des deux \u00c9tats est consid\u00e9r\u00e9e comme r\u00e9sidente de l\u2019\u00c9tat o\u00f9 se trouve son si\u00e8ge de direction officiel (article 4, paragraphe 3).<\/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 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=turquie-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\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-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\u2013Turquie \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013TurquieConvention sign\u00e9e \u00e0 Paris le 18 f\u00e9vrier 1987, avec son protocole Install\u00e9 en Turquie, \u00eates-vous encore r\u00e9sident fiscal fran\u00e7ais\u00a0?<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-23572","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23572","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=23572"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23572\/revisions"}],"predecessor-version":[{"id":29609,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23572\/revisions\/29609"}],"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=23572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}