{"id":23605,"date":"2026-11-08T14:02:06","date_gmt":"2026-11-08T13:02:06","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/zambie\/interets\/"},"modified":"2026-11-09T01:16:45","modified_gmt":"2026-11-09T00:16:45","slug":"interets","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/zambie\/interets\/","title":{"rendered":"Vous percevez des int\u00e9r\u00eats d\u2019une soci\u00e9t\u00e9 de la Zambie\u00a0: quelle imposition sur place\u00a0? L\u2019article 9 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\":\"Les int\u00e9r\u00eats d\u2019un compte bancaire en Zambie sont-ils couverts ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 9 vise les int\u00e9r\u00eats pay\u00e9s par une soci\u00e9t\u00e9 r\u00e9sidente de la Zambie ; il faut v\u00e9rifier que le d\u00e9biteur r\u00e9pond \u00e0 cette d\u00e9finition.\"}},{\"@type\":\"Question\",\"name\":\"Existe-t-il un taux maximal chiffr\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : le plafond est le taux applicable \u00e0 une soci\u00e9t\u00e9 selon la l\u00e9gislation de la Zambie (article 9 modifi\u00e9 par l\u2019annexe de 1963).\"}},{\"@type\":\"Question\",\"name\":\"Les int\u00e9r\u00eats fran\u00e7ais per\u00e7us par un r\u00e9sident de la Zambie sont-ils exon\u00e9r\u00e9s en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention ne le pr\u00e9voit pas. L\u2019imp\u00f4t fran\u00e7ais pay\u00e9 sur ces revenus est un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t de la Zambie (article 20, 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\/zambie\/\">France\u2013Zambie<\/a> \u203a Article 9 \u00b7 Int\u00e9r\u00eats<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Zambie<\/span><span class=\"metaline\">Convention entre la France et le Royaume-Uni sign\u00e9e \u00e0 Paris le 14 d\u00e9cembre 1950, \u00e9tendue \u00e0 la F\u00e9d\u00e9ration de Rhod\u00e9sie et du Nyassaland par l\u2019\u00e9change de lettres du 5 novembre 1963, extension maintenue pour la Zambie par l\u2019\u00e9change de lettres du 31 d\u00e9cembre 1963<\/span><\/div>\n<h1>Vous percevez des int\u00e9r\u00eats d\u2019une soci\u00e9t\u00e9 de la Zambie\u00a0: quelle imposition sur place\u00a0? L\u2019article 9 de la convention<\/h1>\n<p class=\"lead\">La convention traite les int\u00e9r\u00eats avec les dividendes\u00a0: ceux que paie une soci\u00e9t\u00e9 de la Zambie \u00e0 un r\u00e9sident de France impos\u00e9 en France sur ces revenus ne peuvent pas \u00eatre tax\u00e9s en Zambie au-del\u00e0 du taux applicable \u00e0 une soci\u00e9t\u00e9. Elle ne pr\u00e9voit pas de r\u00e8gle propre aux int\u00e9r\u00eats de source fran\u00e7aise.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/zambie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-zambie.webp\" alt=\"Chutes Victoria, Zambie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 9 \u00b7 Int\u00e9r\u00eats<\/span><b>Chutes Victoria, Zambie<\/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 pay\u00e9s par une soci\u00e9t\u00e9 r\u00e9sidente de la Zambie \u00e0 un r\u00e9sident de France assujetti \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces int\u00e9r\u00eats, sans \u00e9tablissement stable en Zambie, ne sont pas imposables en Zambie \u00e0 un taux sup\u00e9rieur \u00e0 celui applicable \u00e0 une soci\u00e9t\u00e9 (article 9 et annexe, point II, 1).<\/li><li>Le revenu de valeurs mobili\u00e8res \u00e9mises par des soci\u00e9t\u00e9s ou collectivit\u00e9s de la Zambie et soumis \u00e0 l\u2019imp\u00f4t de la Zambie est exon\u00e9r\u00e9 en France de la taxe proportionnelle sur le revenu des capitaux mobiliers (article 20, paragraphe 3, b).<\/li><li>La convention ne contient pas d\u2019article sur les int\u00e9r\u00eats de source fran\u00e7aise vers\u00e9s \u00e0 un r\u00e9sident de la Zambie\u00a0; l\u2019imp\u00f4t fran\u00e7ais pay\u00e9 est alors un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t de la Zambie (article 20, paragraphe 2).<\/li><li>Sauf stipulation contraire, chaque \u00c9tat applique sa propre l\u00e9gislation aux revenus de source locale (article 20, paragraphe 1).<\/li><\/ul><\/div>\n<h2>Qui impose les 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>Int\u00e9r\u00eats vers\u00e9s par une soci\u00e9t\u00e9 de la Zambie \u00e0 un r\u00e9sident de France impos\u00e9 en France<\/span><span class=\"etat \">Zambie, au plus au taux applicable aux soci\u00e9t\u00e9s<\/span><span class=\"ref\">Art. 9 et annexe II, 1<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats d\u2019obligations d\u2019une soci\u00e9t\u00e9 de la Zambie, c\u00f4t\u00e9 France<\/span><span class=\"etat \">Exon\u00e9ration de la taxe proportionnelle sur les capitaux mobiliers<\/span><span class=\"ref\">Art. 20 \u00a7 3, b<\/span><\/div><div class=\"r\"><span>Int\u00e9r\u00eats de source fran\u00e7aise vers\u00e9s \u00e0 un r\u00e9sident de la Zambie<\/span><span class=\"etat \">L\u00e9gislation fran\u00e7aise\u00a0; cr\u00e9dit en Zambie<\/span><span class=\"ref\">Art. 20 \u00a7 1 et 2<\/span><\/div><div class=\"r\"><span>Cr\u00e9ancier ayant un \u00e9tablissement stable en Zambie<\/span><span class=\"etat \">Article 9 inapplicable<\/span><span class=\"ref\">Art. 9<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 9<\/span><p>\u00ab Les dividendes et int\u00e9r\u00eats pay\u00e9s par une soci\u00e9t\u00e9 qui est un r\u00e9sident du Royaume-Uni \u00e0 un r\u00e9sident de France qui est assujetti \u00e0 l&#x27;imp\u00f4t en France au titre de ces dividendes et int\u00e9r\u00eats et qui ne se livre pas dans le Royaume-Uni \u00e0 une exploitation industrielle ou commerciale par l&#x27;entremise d&#x27;un \u00e9tablissement stable y situ\u00e9, sont exempts de la surtaxe [\u2026] \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20, paragraphe 3, b<\/span><p>\u00ab Le revenu de valeurs mobili\u00e8res \u00e9mises par des soci\u00e9t\u00e9s ou des collectivit\u00e9s r\u00e9sidentes du Royaume-Uni dont b\u00e9n\u00e9ficie une personne qui est un r\u00e9sident de France (que cette personne soit ou non consid\u00e9r\u00e9e comme r\u00e9sident du Royaume-Uni \u00e0 l&#x27;\u00e9gard de la l\u00e9gislation fiscale du Royaume-Uni) et qui est soumis \u00e0 l&#x27;imp\u00f4t du Royaume-Uni soit directement, soit sous forme de d\u00e9duction, est exon\u00e9r\u00e9 en France de la taxe proportionnelle sur le revenu des capitaux mobiliers \u00bb<\/p><\/div><\/div><p class=\"note2\">Dans le texte de 1950, \u00ab\u00a0Royaume-Uni\u00a0\u00bb se lit comme visant la Zambie (annexe \u00e0 l\u2019\u00e9change de lettres du 5 novembre 1963, point I, et \u00e9change de lettres du 31 d\u00e9cembre 1963). L\u2019article 9 se lit avec la modification pr\u00e9vue par l\u2019annexe \u00e0 l\u2019\u00e9change de lettres du 5 novembre 1963, point II, 1. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Ce que couvre l\u2019article 9<\/h2><p>La r\u00e8gle est \u00e9troite\u00a0: elle ne vise que certains int\u00e9r\u00eats.<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Un d\u00e9biteur soci\u00e9t\u00e9<\/b><span>Les int\u00e9r\u00eats doivent \u00eatre pay\u00e9s par une soci\u00e9t\u00e9 r\u00e9sidente de la Zambie.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Un cr\u00e9ancier impos\u00e9 en France<\/b><span>Le b\u00e9n\u00e9ficiaire est r\u00e9sident de France et assujetti \u00e0 l\u2019imp\u00f4t fran\u00e7ais sur ces int\u00e9r\u00eats.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Sans \u00e9tablissement stable<\/b><span>Il n\u2019exerce pas en Zambie d\u2019activit\u00e9 industrielle ou commerciale par un \u00e9tablissement stable.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Hors de ce cadre<\/b><span>Les autres int\u00e9r\u00eats suivent la l\u00e9gislation de chaque \u00c9tat et l\u2019article 20.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un placement en Zambie, la convention ne garantit pas de taux chiffr\u00e9\u00a0: elle renvoie au taux applicable aux soci\u00e9t\u00e9s dans la loi de la Zambie, et seulement pour des int\u00e9r\u00eats pay\u00e9s par une soci\u00e9t\u00e9. Un d\u00e9p\u00f4t aupr\u00e8s d\u2019un d\u00e9biteur qui n\u2019est pas une soci\u00e9t\u00e9, ou des int\u00e9r\u00eats de source fran\u00e7aise per\u00e7us depuis la Zambie, rel\u00e8vent surtout des l\u00e9gislations nationales et du cr\u00e9dit d\u2019imp\u00f4t de l\u2019article 20. Le traitement se v\u00e9rifie avant de placer.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zambie-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 v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats<\/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 d\u00e9tenez des cr\u00e9ances ou des obligations sur une soci\u00e9t\u00e9 de la Zambie en \u00e9tant r\u00e9sident de 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=zambie-interets-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/zambie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/zambie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/zambie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/zambie\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/zambie\/\">Convention France\u2013Zambie : 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\/zambie\/residence-fiscale\/\"><small>Art. 2<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/pensions-retraite\/\"><small>Art. 15<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/fonction-publique\/\"><small>Art. 13<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/revenus-immobiliers\/\"><small>Art. 12<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/dividendes\/\"><small>Art. 9<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/interets\/\" class=\"cur\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/zambie\/double-imposition\/\"><small>Art. 20<\/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>Les int\u00e9r\u00eats d\u2019un compte bancaire en Zambie sont-ils couverts\u00a0?<\/summary><p>L\u2019article 9 vise les int\u00e9r\u00eats pay\u00e9s par une soci\u00e9t\u00e9 r\u00e9sidente de la Zambie\u00a0; il faut v\u00e9rifier que le d\u00e9biteur r\u00e9pond \u00e0 cette d\u00e9finition.<\/p><\/details><details><summary>Existe-t-il un taux maximal chiffr\u00e9\u00a0?<\/summary><p>Non\u00a0: le plafond est le taux applicable \u00e0 une soci\u00e9t\u00e9 selon la l\u00e9gislation de la Zambie (article 9 modifi\u00e9 par l\u2019annexe de 1963).<\/p><\/details><details><summary>Les int\u00e9r\u00eats fran\u00e7ais per\u00e7us par un r\u00e9sident de la Zambie sont-ils exon\u00e9r\u00e9s en France\u00a0?<\/summary><p>La convention ne le pr\u00e9voit pas. L\u2019imp\u00f4t fran\u00e7ais pay\u00e9 sur ces revenus est un cr\u00e9dit d\u00e9ductible de l\u2019imp\u00f4t de la Zambie (article 20, paragraphe 2).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention entre la France et le Royaume-Uni sign\u00e9e \u00e0 Paris le 14 d\u00e9cembre 1950, \u00e9tendue \u00e0 la F\u00e9d\u00e9ration de Rhod\u00e9sie et du Nyassaland par l\u2019\u00e9change de lettres du 5 novembre 1963, extension maintenue pour la Zambie par l\u2019\u00e9change de lettres du 31 d\u00e9cembre 1963 \u2014 Convention avec la Zambie (impots.gouv.fr). Statut : En vigueur\u00a0: selon la note publi\u00e9e avec le texte, la convention du 14 d\u00e9cembre 1950 continue de produire ses effets dans les relations de la France avec la Zambie\u00a0; l\u2019extension s\u2019applique en France aux imp\u00f4ts de l\u2019ann\u00e9e 1962 et des ann\u00e9es suivantes. 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 Zambie ?<\/span><h3>Faire v\u00e9rifier l\u2019imposition de mes int\u00e9r\u00eats\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=zambie-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\/zambie\/\">Convention France\u2013Zambie : 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 Zambie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=zambie-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\u2013Zambie \u203a Article 9 \u00b7 Int\u00e9r\u00eats Convention France\u2013ZambieConvention entre la France et le Royaume-Uni sign\u00e9e \u00e0 Paris le 14 d\u00e9cembre 1950, \u00e9tendue \u00e0 la F\u00e9d\u00e9ration de Rhod\u00e9sie<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22521,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23605","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23605","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=23605"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23605\/revisions"}],"predecessor-version":[{"id":29666,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23605\/revisions\/29666"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22521"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}