{"id":23583,"date":"2026-11-08T13:58:52","date_gmt":"2026-11-08T12:58:52","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/ukraine\/salaires\/"},"modified":"2026-11-09T01:14:20","modified_gmt":"2026-11-09T00:14:20","slug":"salaires","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/ukraine\/salaires\/","title":{"rendered":"Vous travaillez en Ukraine ou y \u00eates d\u00e9tach\u00e9\u00a0: quel pays impose votre salaire\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours"},"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\":\"Les 183 jours se comptent-ils par ann\u00e9e civile ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Le seuil s\u2019appr\u00e9cie sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 15, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Que fait la France d\u2019un salaire impos\u00e9 en Ukraine ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle le prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019il ait \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t ukrainien (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Les r\u00e9mun\u00e9rations vers\u00e9es par l\u2019\u00c9tat fran\u00e7ais suivent-elles l\u2019article 15 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Les r\u00e9mun\u00e9rations publiques rel\u00e8vent de l\u2019article 19, sauf activit\u00e9 industrielle ou commerciale.\"}}]}<\/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\/ukraine\/\">France\u2013Ukraine<\/a> \u203a Article 15 \u00b7 Salaires<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Ukraine<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 31 janvier 1997 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e par la France le 7 juin 2017 et par l\u2019Ukraine le 23 juillet 2018<\/span><\/div>\n<h1>Vous travaillez en Ukraine ou y \u00eates d\u00e9tach\u00e9\u00a0: quel pays impose votre salaire\u00a0? L\u2019article 15 et la r\u00e8gle des 183 jours<\/h1>\n<p class=\"lead\">Un salaire est imposable dans l\u2019\u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre pays\u00a0: celui-ci peut alors l\u2019imposer. Une mission courte reste imposable dans le seul \u00c9tat de r\u00e9sidence si trois conditions cumulatives sont r\u00e9unies, dont un s\u00e9jour de 183 jours au plus.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/ukraine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ukraine\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ukraine\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/ukraine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-ukraine.webp\" alt=\"Lviv, Ukraine\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 15 \u00b7 Salaires<\/span><b>Lviv, Ukraine<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les salaires d\u2019un r\u00e9sident ne sont imposables que dans son \u00c9tat de r\u00e9sidence, sauf si l\u2019emploi est exerc\u00e9 dans l\u2019autre pays, qui peut alors les imposer (article 15, paragraphe 1).<\/li><li>Ils restent imposables dans le seul \u00c9tat de r\u00e9sidence si le s\u00e9jour ne d\u00e9passe pas 183 jours sur toute p\u00e9riode de douze mois cons\u00e9cutifs, si l\u2019employeur n\u2019est pas r\u00e9sident de l\u2019autre pays et si la charge n\u2019y est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe (article 15, paragraphe 2).<\/li><li>Les jetons de pr\u00e9sence sont imposables dans le pays de la soci\u00e9t\u00e9\u00a0; il en va de m\u00eame des r\u00e9mun\u00e9rations d\u2019un associ\u00e9 ou g\u00e9rant r\u00e9sident d\u2019Ukraine vis\u00e9es \u00e0 l\u2019article 62 du code g\u00e9n\u00e9ral des imp\u00f4ts (article 16 et protocole, point 7).<\/li><li>Pour un r\u00e9sident de France impos\u00e9 en Ukraine sur son salaire, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019avoir \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t ukrainien (article 23, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose votre salaire\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 travaillant en Ukraine pour un employeur ukrainien<\/span><span class=\"etat \">Ukraine, et France avec cr\u00e9dit d\u2019imp\u00f4t<\/span><span class=\"ref\">Art. 15 \u00a7 1 et 23<\/span><\/div><div class=\"r\"><span>Mission en Ukraine de 183 jours au plus, employeur fran\u00e7ais, sans \u00e9tablissement stable payeur<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France travaillant uniquement en France<\/span><span class=\"etat fr\">France seulement<\/span><span class=\"ref\">Art. 15 \u00a7 1<\/span><\/div><div class=\"r\"><span>G\u00e9rant r\u00e9sident d\u2019Ukraine d\u2019une soci\u00e9t\u00e9 fran\u00e7aise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (article 62 du CGI)<\/span><span class=\"etat fr\">France, et Ukraine avec cr\u00e9dit<\/span><span class=\"ref\">Art. 16 et protocole, point 7<\/span><\/div><div class=\"r\"><span>\u00c9quipage d\u2019un navire ou d\u2019un a\u00e9ronef en trafic international<\/span><span class=\"etat \">\u00c9tat de l\u2019entreprise exploitante<\/span><span class=\"ref\">Art. 15 \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 15, paragraphe 1<\/span><p>\u00ab Sous r\u00e9serve des dispositions des articles 16, 18, 19 et 20, les salaires, traitements et autres r\u00e9mun\u00e9rations similaires qu\u2019un r\u00e9sident d\u2019un Etat contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 ne sont imposables que dans cet Etat, \u00e0 moins que l\u2019emploi ne soit exerc\u00e9 dans l\u2019autre Etat contractant. Si l\u2019emploi y est exerc\u00e9, les r\u00e9mun\u00e9rations re\u00e7ues \u00e0 ce titre sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 15, paragraphe 2<\/span><p>\u00ab Nonobstant les dispositions du [\u2026] 1, les r\u00e9mun\u00e9rations qu\u2019un r\u00e9sident d\u2019un Etat [\u2026] contractant re\u00e7oit au titre d\u2019un emploi salari\u00e9 exerc\u00e9 dans l\u2019autre Etat contractant ne sont imposables que dans le premier Etat si\u00a0: a) Le b\u00e9n\u00e9ficiaire s\u00e9journe dans l\u2019autre Etat pendant une p\u00e9riode ou des p\u00e9riodes n\u2019exc\u00e9dant pas au total 183 jours au cours de toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e, et b) Les r\u00e9mun\u00e9rations sont pay\u00e9es par un employeur ou pour le compte d\u2019un employeur qui n\u2019est pas un r\u00e9sident de l\u2019autre Etat, et c) La charge des r\u00e9mun\u00e9rations n\u2019est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe que l\u2019employeur a dans l\u2019autre Etat. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Les trois conditions de la mission courte<\/h2><p>Elles sont cumulatives\u00a0; si l\u2019une manque, l\u2019Ukraine peut imposer le salaire (article 15, paragraphe 2)\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>183 jours au plus<\/b><span>Sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Employeur non r\u00e9sident<\/b><span>Le salaire est pay\u00e9 par un employeur, ou pour son compte, qui n\u2019est pas r\u00e9sident d\u2019Ukraine.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Pas d\u2019\u00e9tablissement stable payeur<\/b><span>La charge du salaire n\u2019est pas support\u00e9e par un \u00e9tablissement stable ou une base fixe de l\u2019employeur en Ukraine.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le seuil de 183 jours s\u2019appr\u00e9cie sur toute p\u00e9riode de douze mois cons\u00e9cutifs, pas sur l\u2019ann\u00e9e civile\u00a0: des missions r\u00e9p\u00e9t\u00e9es peuvent faire basculer l\u2019imposition en Ukraine. Pour un r\u00e9sident de France, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose que le salaire ait effectivement \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t ukrainien\u00a0: les justificatifs de cette imposition sont \u00e0 conserver.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ukraine-salaires-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>S\u00e9curiser ma mission en Ukraine<\/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 \u00eates envoy\u00e9 en mission ou vous allez travailler en Ukraine tout 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=ukraine-salaires-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/ukraine\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/ukraine\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/ukraine\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/ukraine\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/ukraine\/\">Convention France\u2013Ukraine : 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\/ukraine\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/salaires\/\" class=\"cur\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/ukraine\/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-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><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-domic-10-20-10\/\">BOI-IR-DOMIC-10-20-10 \u00b7 Calcul de l\u2019imp\u00f4t des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Les 183 jours se comptent-ils par ann\u00e9e civile\u00a0?<\/summary><p>Non. Le seuil s\u2019appr\u00e9cie sur toute p\u00e9riode de douze mois cons\u00e9cutifs commen\u00e7ant ou se terminant dans l\u2019ann\u00e9e fiscale consid\u00e9r\u00e9e (article 15, paragraphe 2, a).<\/p><\/details><details><summary>Que fait la France d\u2019un salaire impos\u00e9 en Ukraine\u00a0?<\/summary><p>Elle le prend en compte et accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition qu\u2019il ait \u00e9t\u00e9 soumis \u00e0 l\u2019imp\u00f4t ukrainien (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Les r\u00e9mun\u00e9rations vers\u00e9es par l\u2019\u00c9tat fran\u00e7ais suivent-elles l\u2019article 15\u00a0?<\/summary><p>Non. Les r\u00e9mun\u00e9rations publiques rel\u00e8vent de l\u2019article 19, sauf activit\u00e9 industrielle ou commerciale.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 31 janvier 1997 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e par la France le 7 juin 2017 et par l\u2019Ukraine le 23 juillet 2018 \u2014 Version consolid\u00e9e de la convention avec l&#x27;Ukraine modifi\u00e9e par la convention multilat\u00e9rale &#8211; Imp\u00f4ts sur le revenu et la fortune (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1999\u00a0; la CML, entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er d\u00e9cembre 2019 pour l\u2019Ukraine, prend effet \u00e0 l\u2019\u00e9gard de la convention pour les retenues \u00e0 la source \u00e0 compter du 1er janvier 2020. 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 Ukraine ?<\/span><h3>S\u00e9curiser ma mission en Ukraine\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=ukraine-salaires-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\/ukraine\/\">Convention France\u2013Ukraine : 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 Ukraine ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=ukraine-salaires-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\u2013Ukraine \u203a Article 15 \u00b7 Salaires Convention France\u2013UkraineConvention sign\u00e9e \u00e0 Paris le 31 janvier 1997 (avec un protocole), modifi\u00e9e par la Convention multilat\u00e9rale (CML) sign\u00e9e par la<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22518,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23583","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23583","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=23583"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23583\/revisions"}],"predecessor-version":[{"id":29627,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23583\/revisions\/29627"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22518"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}