{"id":30697,"date":"2023-07-06T09:53:38","date_gmt":"2023-07-06T07:53:38","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/?page_id=30697"},"modified":"2023-09-21T17:30:26","modified_gmt":"2023-09-21T15:30:26","slug":"fiscale-rechtvaardigheid","status":"publish","type":"page","link":"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/fiscale-rechtvaardigheid\/","title":{"rendered":"Fiscale rechtvaardigheid"},"content":{"rendered":"\n<div data-name=\"acf\/block-hero-issue\" class=\"pt-4 ll-hero bg-yellow alignfull lg:pt-8 xl:pt-12\">\n\t<div class=\"ll-container ll-grid\">\n\t\t<div class=\"col-span-full lg:col-span-6 lg:pb-8 xl:pb-12\">\n\n\t\t\t\t\t\t\t\t\t\t\t<div>\n\t\t<ul class=\"breadcrumbs\"><li><a class=\"breadcrumbs__link\" href=\"https:\/\/www.somo.nl\/nl\/\">Home<\/a><\/li><\/ul>\n\t<\/div>\n\t\t\t\n\t\t\t<h1 class=\"mb-4 font-bold font-heading heading-1\">Fiscale rechtvaardigheid<\/h1>\n\t\t\t<div class=\"ll-wysiwyg lg:child:text-md\">\n\t\t\t\t<p>Overheden hebben belastinginkomsten nodig om te voorzien in essenti\u00eble openbare goederen en diensten zoals onderwijs, gezondheidszorg en essenti\u00eble infrastructuur. Maar veel bedrijven doen er alles aan om hun eerlijke deel van de belastingen niet te betalen, waardoor overheden deze essenti\u00eble inkomsten mislopen.<\/p>\n<p>Bij SOMO stellen we de agressieve belastingontwijkingsstrategie\u00ebn van bedrijven en de gevolgen van belastingontwijking voor mensenrechten en publieke belangen aan de kaak. We onderzoeken de internationale en nationale belastingregimes die belastingontwijking door bedrijven mogelijk maken, met bijzondere aandacht voor de rol van Nederland als toonaangevend belastingparadijs.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"self-start pb-8 mx-auto col-span-full lg:col-start-8 lg:col-span-5 xl:col-span-6 image:object-contain image:max-h-60 md:image:max-w-md image:w-full md:image:max-h-none\">\n\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-1024x1024.png?image-crop-positioner-ts=1693921079\" class=\"attachment-large size-large\" alt=\"\" loading=\"eager\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-1024x1024.png?image-crop-positioner-ts=1693921079 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-300x300.png?image-crop-positioner-ts=1693921079 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-150x150.png?image-crop-positioner-ts=1693921079 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-768x768.png?image-crop-positioner-ts=1693921079 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-50x50.png?image-crop-positioner-ts=1693921079 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice-100x100.png?image-crop-positioner-ts=1693921079 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/Illustration-Tax-Justice.png?image-crop-positioner-ts=1693921079 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n\n<p><strong>Belastingen spelen een cruciale rol in de duurzame ontwikkeling van de samenleving en zijn een primaire en onmisbare financieringsbron. Er zijn echter vermogende particulieren, financi\u00eble instellingen en multinationals die belastingparadijzen gebruiken om hun belastingverplichtingen te ontduiken of te minimaliseren.<\/strong><\/p>\n\n\n\n<p>Aandeelhouderswaarde en de belangen van grote bedrijven sturen het huidige economische systeem: de drang om winsten te maximaliseren gaat vaak voorbij aan de sociale en milieukosten. Belastingontwijking door bedrijven verschuift de belastingdruk naar werknemers, consumenten en kleine bedrijven, wat bijdraagt aan wereldwijde economische ongelijkheid en de economische en sociale ontwikkeling afremt. Regeringen zoals die van Nederland ontnemen landen in het Zuiden broodnodige belastinginkomsten door belastingontwijking te faciliteren.<\/p>\n\n\n\n<p>Ons onderzoek laat zien hoe het huidige economische en financi\u00eble systeem economische ongelijkheid in stand houdt en de machtsongelijkheid tussen de private sector en de burgermaatschappij vergroot. Ons pleitbezorgingswerk is erop gericht om direct in te grijpen in dit haperende systeem door aan te dringen op beleidsveranderingen die ten goede komen aan de mensheid in plaats van aan bedrijven.<\/p>\n\n\n\n\t<div  data-name=\"acf\/block-summary\" class=\"alignwide alignwide--narrow\">\n\t\t<div data-component=\"summary\" data-background=\"beige\" class=\"p-5 bg-beige md:p-8 lg:p-x-12 lg:p-y-10\">\n\t<h2 class=\"mb-2 text-lg font-bold md:mb-3 font-heading md:text-xl\">Direct naar<\/h2>\n\t<div class=\"ll-wysiwyg child:text-sm md:child:text-base lg:child:text-md\">\n\t\t<ul>\n<li><a href=\"#netherlands-tax-haven\">Nederland als belastingparadijs<\/a><\/li>\n<li><a href=\"#tax-avoidance-tech\">Belastingontwijking in de technische, mijnbouws- en farmaceutische industrie<\/a><\/li>\n<li><a href=\"#coalitions-change\">Coalities voor verandering<\/a><\/li>\n<\/ul>\n\n\t<\/div>\n<\/div>\n\t<\/div>\n\n\n\n\t<div id='highlighted-publications' data-name=\"acf\/block-posts\" class=\"py-8 bg-blue alignwide md:py-10 lg:py-16\">\n\t\t\n\t\t<div class=\"flex flex-col gap-4 md:gap-8\">\n\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading md:text-2xl lg:text-3xl\">Uitgelichte publicaties<\/h2>\n\t\t\t\n\t\t\t\t\t\t<ul class=\"grid items-stretch grid-cols-1 gap-4 xl:gap-6 xl:grid-cols-3  \">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n<div data-component=\"teaser-publication\" class=\"@container flex relative h-full transition-colors text-base-50 bg-base-900\">\n\t<div class=\"flex flex-col relative z-[1] gap-2 @lg:self-start @lg:mt-6 @lg:ml-0 mt-[8em] @xs:ml-12 @xs:self-end @xs:w-full @xs:mt-[8em] \">\n\t\t<div class=\"flex flex-col order-2 gap-4 p-6 bg-base-900   xl:min-h-[218px]\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/geldstromen-via-nederlandse-brievenbussen-nemen-weer-toe\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tGeldstromen via Nederlandse brievenbussen nemen weer toe\n\t\t\t<\/a>\n\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2024-06-26\">26 juni 2024<\/time>\n\t\t<\/div>\n\n\t\t\t\t\t<div class=\"hidden order-1 lg:block @lg:pl-6\">\n\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711370073\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711370073 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711370073 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711370073 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711370073 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711370073 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711370073 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711370073 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711370073 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tArnold Merkies\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t<div class=\"flex @xs:flex-row @xs:h-full @md:min-h-[230px]\">\n\t\t\t\t\t<div class=\"absolute top-0 left-0 flex gap-2 flex-start\">\n\t\t\t\t<div>\n\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711370073\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711370073 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711370073 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711370073 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711370073 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711370073 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711370073 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711370073 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9503ArnoldvkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711370073 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tArnold Merkies\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"overflow-hidden image:aspect-video image:h-full image:w-full image:object-cover @lg:w-5\/12 @lg:shrink-0 @lg:relative @lg:inset-auto @lg:aspect-video @xs:absolute @xs:inset-0 @xs:aspect-auto @xs:image:relative @xs:image:h-[130%] @xs:image:bottom-[30%] \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"428\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/06\/cover-image-doorstroomland-768x428.png?image-crop-positioner-ts=1719397204\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/06\/cover-image-doorstroomland-768x428.png?image-crop-positioner-ts=1719397204 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/06\/cover-image-doorstroomland-300x167.png?image-crop-positioner-ts=1719397204 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/06\/cover-image-doorstroomland.png?image-crop-positioner-ts=1719397204 868w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n<div data-component=\"teaser-publication\" class=\"@container flex relative h-full transition-colors text-base-50 bg-base-900\">\n\t<div class=\"flex flex-col relative z-[1] gap-2 @lg:self-start @lg:mt-6 @lg:ml-0 mt-[8em] @xs:ml-12 @xs:self-end @xs:w-full @xs:mt-[8em] \">\n\t\t<div class=\"flex flex-col order-2 gap-4 p-6 bg-base-900   xl:min-h-[218px]\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/winsten-om-op-te-eten\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tWinsten om op te eten\n\t\t\t<\/a>\n\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2024-01-30\">30 januari 2024<\/time>\n\t\t<\/div>\n\n\t\t\t\t\t<div class=\"hidden order-1 lg:block @lg:pl-6\">\n\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711376865 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711376865 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711376865 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711376865 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-2048x2048.jpg?image-crop-positioner-ts=1711376865 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711376865 50w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t<div class=\"flex @xs:flex-row @xs:h-full @md:min-h-[230px]\">\n\t\t\t\t\t<div class=\"absolute top-0 left-0 flex gap-2 flex-start\">\n\t\t\t\t<div>\n\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711376865 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711376865 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711376865 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711376865 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-2048x2048.jpg?image-crop-positioner-ts=1711376865 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711376865 50w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"overflow-hidden image:aspect-video image:h-full image:w-full image:object-cover @lg:w-5\/12 @lg:shrink-0 @lg:relative @lg:inset-auto @lg:aspect-video @xs:absolute @xs:inset-0 @xs:aspect-auto @xs:image:relative @xs:image:h-[130%] @xs:image:bottom-[30%] \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"510\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/02\/Wheat-by-Marcus-Flickr-ATT-NC-768x510.jpg?image-crop-positioner-ts=1707299907\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/02\/Wheat-by-Marcus-Flickr-ATT-NC-768x510.jpg?image-crop-positioner-ts=1707299907 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/02\/Wheat-by-Marcus-Flickr-ATT-NC-300x199.jpg?image-crop-positioner-ts=1707299907 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/02\/Wheat-by-Marcus-Flickr-ATT-NC-1024x680.jpg?image-crop-positioner-ts=1707299907 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2024\/02\/Wheat-by-Marcus-Flickr-ATT-NC.jpg?image-crop-positioner-ts=1707299907 1250w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t\n<div data-component=\"teaser-publication\" class=\"@container flex relative h-full transition-colors text-base-50 bg-base-900\">\n\t<div class=\"flex flex-col relative z-[1] gap-2 @lg:self-start @lg:mt-6 @lg:ml-0 mt-[8em] @xs:ml-12 @xs:self-end @xs:w-full @xs:mt-[8em] \">\n\t\t<div class=\"flex flex-col order-2 gap-4 p-6 bg-base-900   xl:min-h-[218px]\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/belastingontwijking-door-middel-van-belastingverdragen-mozambique\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tBelastingontwijking door middel van belastingverdragen: Mozambique\n\t\t\t<\/a>\n\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2023-03-20\">20 maart 2023<\/time>\n\t\t<\/div>\n\n\t\t\t\t\t<div class=\"hidden order-1 lg:block @lg:pl-6\">\n\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t<div class=\"flex @xs:flex-row @xs:h-full @md:min-h-[230px]\">\n\t\t\t\t\t<div class=\"absolute top-0 left-0 flex gap-2 flex-start\">\n\t\t\t\t<div>\n\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t\t\t\t\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tPublicatie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"overflow-hidden image:aspect-video image:h-full image:w-full image:object-cover @lg:w-5\/12 @lg:shrink-0 @lg:relative @lg:inset-auto @lg:aspect-video @xs:absolute @xs:inset-0 @xs:aspect-auto @xs:image:relative @xs:image:h-[130%] @xs:image:bottom-[30%] \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/28929906611_c622e0f91e_k-768x512.jpg?image-crop-positioner-ts=1696434725\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/28929906611_c622e0f91e_k-768x512.jpg?image-crop-positioner-ts=1696434725 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/28929906611_c622e0f91e_k-300x200.jpg?image-crop-positioner-ts=1696434725 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/28929906611_c622e0f91e_k-1024x683.jpg?image-crop-positioner-ts=1696434725 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/28929906611_c622e0f91e_k-1536x1024.jpg?image-crop-positioner-ts=1696434725 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/28929906611_c622e0f91e_k.jpg?image-crop-positioner-ts=1696434725 2048w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\n\t\t\t\t\t\t\t<div class=\"flex justify-center\">\n\t\t\t\t\t\n\n\n\n\n\n\t\n\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer text-base font-bold py-3 border-2 border-base-900 bg-transparent text-base-900 hocus:border-red px-6 font-body \"\n\t\t\thref=\"https&#x3A;&#x2F;&#x2F;www.somo.nl&#x2F;nl&#x2F;laatste-nieuws&#x2F;\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\n\t\t\t<span data-button-text >\n\t\t\tLaatste updates\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"transition-transform group-hover:translate-x-2 group-focus-visible:translate-x-2  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.293 4.293a1 1 0 0 1 1.414 0l7 7a1 1 0 0 1 0 1.414l-7 7a1 1 0 0 1-1.414-1.414L16.586 13H5a1 1 0 1 1 0-2h11.586l-5.293-5.293a1 1 0 0 1 0-1.414Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"netherlands-tax-haven\"><strong><strong>Nederland als belastingparadijs<\/strong><\/strong><\/h3>\n\n\n\n<p>Onder de bestaande wereldwijde regelgeving kunnen multinationale ondernemingen de gaten in de rechtssystemen van de verschillende landen uitbuiten door wereldwijde winsten te manipuleren om hun belastingverplichtingen te minimaliseren. Deze praktijk heeft vooral nadelige gevolgen voor landen in het Zuiden.<\/p>\n\n\n\n<p>Nederland is een belangrijke facilitator van deze belastingontwijkingspraktijken en wordt vaak getypeerd als belastingparadijs. Dankzij het belastingverdragennetwerk van het land kunnen buitenlandse bedrijven belasting ontwijken in de landen waar ze zaken doen, terwijl het Nederlandse belastingregime hen verschillende belastingvoordelen biedt. Alles bij elkaar stelt dit multinationals in staat om minimale of geen belastingen te betalen.<\/p>\n\n\n\n<p>Bij SOMO doen we onderzoek naar de effectiviteit van verschillende Nederlandse en internationale beleidsmaatregelen om belastingontwijking tegen te gaan en leggen we gevallen van belastingontwijking door bedrijven bloot. We gebruiken dit onderzoek om te pleiten voor effectieve beleidsveranderingen op zowel nationaal als internationaal niveau om te werken aan een eerlijker wereldwijd belastingstelsel voor iedereen.<\/p>\n\n\n\n<figure class=\"wp-block-image alignfull size-large\"><img decoding=\"async\" src=\"https:\/\/www.somo.nl\/wp-content\/uploads\/2022\/05\/taxes-1024x686.jpg\" alt=\"taxes\" class=\"wp-image-35769\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tax-avoidance-tech\"><strong><strong><strong>Belastingontwijking in de technische, mijnbouws- en farmaceutische industrie<\/strong><\/strong><\/strong><\/h3>\n\n\n\n<p>Multinationals maken gebruik van ingewikkelde netwerken van brievenbusfirma&#8217;s in belastingparadijzen om hun winsten te manipuleren en hun belastingverplichtingen te omzeilen. Deze praktijk komt vooral voor in de technologie-, mijnbouw- en farmaceutische sectoren, en deze sectoren vormen dan ook de focus van het belastingonderzoek bij SOMO.<\/p>\n\n\n\n<p>Om een voorbeeld te geven: Ons onderzoek onthult uitgebreide belastingontwijkingspraktijken binnen de mijnbouwsector van Mozambique. Door gebruik te maken van de belastingverdragen tussen Mozambique en belastingparadijzen als Mauritius en de Verenigde Arabische Emiraten (VAE) ontduiken vijf vooraanstaande gas- en mijnbouwbedrijven &#8211; waaronder TotalEnergies, Eni en Vale &#8211; naar schatting tot 2,1 miljard US dollar aan belastingen die ze aan Mozambique verschuldigd zijn. Dit komt neer op maar liefst 67 procent van de overheidsuitgaven van het land in 2021. Als deze multinationals deze belastingen niet ontduiken, zou Mozambique in staat zijn om middelen toe te wijzen die gelijk staan aan 3,5 keer het jaarlijkse onderwijsbudget &#8211; of bijna het dubbele van de uitgaven aan openbare gezondheidszorg in 2021.<\/p>\n\n\n\n<p>Belastingontwijking is niet beperkt tot de mijnbouwindustrie alleen. Ongeveer 75 procent van het inkomen van grote farmaceutische bedrijven wordt offshore opgegeven voor belastingdoeleinden. Zelfs in vergelijking met andere multinationals is de omvang van de winstverschuiving binnen de farmaceutische industrie opmerkelijk. In 2020 onthulde ons onderzoek bijvoorbeeld hoe de biotechgigant Qiagen, een van de grootste producenten van testkits voor het Coronavirus, \u20ac142 miljoen aan Nederlandse vennootschapsbelasting ontdook.<\/p>\n\n\n\n\t<div id='monopoly-rentier' data-name=\"acf\/block-cta\" class=\"alignfull max-w-[1920px] mx-auto\">\n\t\t\t\t\t\t\n<div data-component=\"cta-image\" class=\"@container\">\n\t<div class=\"grid grid-cols-1 @md:grid-cols-6 @lg:grid-cols-12 bg-base-900 text-base-50\">\n\t\t<div class=\"col-span-1 @md:col-span-4 @lg:col-span-7\">\n\t\t\t\t\n<div data-component=\"cta\" class=\"@container\">\n\t<div class=\"relative p-6 h-full text-base justify-center @md:p-10 @md:text-md @lg:p-16 text-left flex flex-col items-start bg-base-900 text-base-50\">\n\t\t\t\t\t<h3 class=\"mb-4 text-xl font-bold break-words md:text-2xl font-heading 2xl:text-4xl\">Belastingontwijking door farmaceutische bedrijven<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"ll-wysiwyg @md:text-md @lg:text-lg\"><p>Belastingontwijking in de farmaceutische industrie is extreem. Ontdek ons onderzoek naar de ontwikkeling van farmaceutische medicijnen, met als doel het veiligstellen van overheidsfinanciering en het bevorderen van transparantie.<\/p>\n<\/div>\n\t\t\n\t\t\t\t\t<ul class=\"flex flex-col flex-wrap gap-4 w-full @md:w-auto @md:flex-row @md:justify-center\">\n\t\t\t\t\t\t\t\t\t<li class=\"flex items-stretch\">\n\t\t\t\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\t\n\t\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer w-full font-bold text-base justify-center p-3 sm:w-auto sm:py-3 @sm:px-4 border-2 border-red bg-red text-base-50 hocus:bg-red-700 hocus:border-red-700 px-6 font-body \"\n\t\t\thref=\"https&#x3A;&#x2F;&#x2F;www.somo.nl&#x2F;nl&#x2F;ons-werk&#x2F;sectoren&#x2F;farmaceutische-industrie&#x2F;\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\n\t\t\t<span data-button-text >\n\t\t\tFarmaceutische industrie\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"transition-transform group-hover:translate-x-2 group-focus-visible:translate-x-2  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.293 4.293a1 1 0 0 1 1.414 0l7 7a1 1 0 0 1 0 1.414l-7 7a1 1 0 0 1-1.414-1.414L16.586 13H5a1 1 0 1 1 0-2h11.586l-5.293-5.293a1 1 0 0 1 0-1.414Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n<\/div>\n\t\t<\/div>\n\t\t<div class=\"col-span-1 @md:col-span-2 @lg:col-span-5 order-first image:h-full image:w-full image:object-cover @lg:order-first\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-1024x681.jpg?image-crop-positioner-ts=1677446825\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-1024x681.jpg?image-crop-positioner-ts=1677446825 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-300x199.jpg?image-crop-positioner-ts=1677446825 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-768x511.jpg?image-crop-positioner-ts=1677446825 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-1536x1021.jpg?image-crop-positioner-ts=1677446825 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-2048x1362.jpg?image-crop-positioner-ts=1677446825 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-746x496.jpg?image-crop-positioner-ts=1677446825 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-333x221.jpg?image-crop-positioner-ts=1677446825 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-1023x680.jpg?image-crop-positioner-ts=1677446825 1023w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Cover-photo-Pharmas-pandemic-profits-440x293.jpg?image-crop-positioner-ts=1677446825 440w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\t\t\t<\/div>\n\n\n\n<p>Wat de technologie-industrie betreft, produceren mediabedrijven zoals Disney, Netflix en ViacomCBS digitale inhoud zoals televisieshows, films en abonnementskanalen die als immateri\u00eble activa op de balans staan. Bedrijven die afhankelijk zijn van immateri\u00eble activa kunnen gemakkelijk een groot deel van hun wereldwijde winst verschuiven naar belastingparadijzen, waar het grootste deel van hun winst onbelast blijft.<\/p>\n\n\n\n\t<div  data-name=\"acf\/block-downloads\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\n\t\t\t<ul class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div data-component=\"teaser-download\" class=\"@container flex flex-col md:flex-row bg-beige\">\n\t\t\n\t\t<div class=\"flex flex-col w-full gap-4 p-6 lg:p-8\">\n\t\t\t<div>\n\t\t\t\t<span class=\"text-xl font-bold font-heading @lg:text-2xl\">ViacomCBS<\/span>\n\t\t\t\t<span class=\"font-normal text-base-700\">(pdf, 455,54 KB)<\/span>\n\t\t\t<\/div>\n\t\t\t<div class=\"self-start\">\n\t\t\t\t\n\n\n\n\n\n\t\n\t\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer w-full font-bold text-base justify-center p-3 sm:w-auto sm:py-3 @sm:px-4 border-2 border-red bg-red text-base-50 hocus:bg-red-700 hocus:border-red-700 px-6 font-body \"\n\t\t\thref=\"https&#x3A;&#x2F;&#x2F;www.somo.nl&#x2F;nl&#x2F;download&#x2F;26566&#x2F;&#x3F;tmstv&#x3D;1784514372\"\n\t\t\t\t\t\t\t\t\t\taria-label=\"Download&#x20;ViacomCBS&#x20;&#x28;pdf,&#x20;455,54&#x20;KB&#x29;\"\n\t\t\t\t\t\t>\n\t\n\t\t\t<span data-button-text >\n\t\t\tDownload\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M19.707 11.293a1 1 0 0 1 0 1.414l-7 7a1 1 0 0 1-1.414 0l-7-7a1 1 0 0 1 1.414-1.414L11 16.586V5a1 1 0 1 1 2 0v11.586l5.293-5.293a1 1 0 0 1 1.414 0Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"coalitions-change\"><strong><strong><strong>Coalities voor verandering<\/strong><\/strong><\/strong><\/h3>\n\n\n\n<p>Bij SOMO zijn we gastheer van <a href=\"https:\/\/www.taxjustice.nl\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Tax Justice Nederland<\/em> <span class=\"sr-only\">(opens in new window)<\/span> <span class=\"icon inline-block ml-1 w-[0.875em]\"><svg width=\"24\" height=\"25\" viewBox=\"0 0 24 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M15.75 1.748a.75.75 0 0 1 .75-.75h6.75a.748.748 0 0 1 .524.213l.013.013c.132.135.213.32.213.524v6.75a.75.75 0 0 1-1.5 0v-4.94L8.78 17.279a.75.75 0 1 1-1.06-1.06l13.72-13.72H16.5a.75.75 0 0 1-.75-.75Z\" fill=\"currentColor\"\/><path d=\"M2.25 5.498A2.25 2.25 0 0 0 0 7.748v15a2.25 2.25 0 0 0 2.25 2.25h15a2.25 2.25 0 0 0 2.25-2.25v-9a.75.75 0 0 0-1.5 0v9a.75.75 0 0 1-.75.75h-15a.75.75 0 0 1-.75-.75v-15a.75.75 0 0 1 .75-.75h9a.75.75 0 0 0 0-1.5h-9Z\" fill=\"currentColor\"\/><\/svg>\n<\/span><\/a>&#8211; een collectief van acht Nederlandse maatschappelijke organisaties en vakbonden. Het collectief zet zich in voor een wereldwijd rechtvaardig belastingsysteem en pleit voor meer transparantie van bedrijven en overheden. Als lid van de <a href=\"https:\/\/globaltaxjustice.org\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Global Alliance for Tax Justice<\/em> <span class=\"sr-only\">(opens in new window)<\/span> <span class=\"icon inline-block ml-1 w-[0.875em]\"><svg width=\"24\" height=\"25\" viewBox=\"0 0 24 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M15.75 1.748a.75.75 0 0 1 .75-.75h6.75a.748.748 0 0 1 .524.213l.013.013c.132.135.213.32.213.524v6.75a.75.75 0 0 1-1.5 0v-4.94L8.78 17.279a.75.75 0 1 1-1.06-1.06l13.72-13.72H16.5a.75.75 0 0 1-.75-.75Z\" fill=\"currentColor\"\/><path d=\"M2.25 5.498A2.25 2.25 0 0 0 0 7.748v15a2.25 2.25 0 0 0 2.25 2.25h15a2.25 2.25 0 0 0 2.25-2.25v-9a.75.75 0 0 0-1.5 0v9a.75.75 0 0 1-.75.75h-15a.75.75 0 0 1-.75-.75v-15a.75.75 0 0 1 .75-.75h9a.75.75 0 0 0 0-1.5h-9Z\" fill=\"currentColor\"\/><\/svg>\n<\/span><\/a>en <em><a href=\"https:\/\/www.taxjustice.net\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Justice Europe<span class=\"sr-only\">(opens in new window)<\/span> <span class=\"icon inline-block ml-1 w-[0.875em]\"><svg width=\"24\" height=\"25\" viewBox=\"0 0 24 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M15.75 1.748a.75.75 0 0 1 .75-.75h6.75a.748.748 0 0 1 .524.213l.013.013c.132.135.213.32.213.524v6.75a.75.75 0 0 1-1.5 0v-4.94L8.78 17.279a.75.75 0 1 1-1.06-1.06l13.72-13.72H16.5a.75.75 0 0 1-.75-.75Z\" fill=\"currentColor\"\/><path d=\"M2.25 5.498A2.25 2.25 0 0 0 0 7.748v15a2.25 2.25 0 0 0 2.25 2.25h15a2.25 2.25 0 0 0 2.25-2.25v-9a.75.75 0 0 0-1.5 0v9a.75.75 0 0 1-.75.75h-15a.75.75 0 0 1-.75-.75v-15a.75.75 0 0 1 .75-.75h9a.75.75 0 0 0 0-1.5h-9Z\" fill=\"currentColor\"\/><\/svg>\n<\/span><\/a><\/em> is <em>Tax Justice Nederland<\/em> actief betrokken bij initiatieven op het gebied van belastingen.<\/p>\n\n\n\n<p>SOMO is ook lid van F4All, via welke we actief belastingonderzoek en <em>advocacy<\/em> trainingen organiseren in samenwerking met partners in het Zuiden en met Oxfam Novib in Nederland, om kennisuitwisseling en capaciteitsopbouw over belastinggerelateerde onderwerpen te faciliteren.<\/p>\n\n\n\n<p>SOMO werkt ook regelmatig samen met verschillende partners in het Zuiden, zoals <em>Tax Justice Network Africa<\/em>, C<em>DD (Centre for Democracy and Development)<\/em> in Mozambique, <em>AIDC (Alternative Information and Development Centre<\/em>) in Zuid-Afrika, en vele anderen.<\/p>\n\n\n\n<p>Door middel van ons onderzoek willen we mogelijkheden onderzoeken om de samenwerking met lokale, regionale en mondiale maatschappelijke organisaties te verbeteren om hun inspanningen voor belangenbehartiging te versterken. Het is cruciaal dat ons onderzoek aansluit bij de zorgen en campagneagenda&#8217;s van de bredere beweging voor belastingrechtvaardigheid, zodat we samen zoveel mogelijk positieve impact kunnen hebben.<\/p>\n\n\n\n<p><\/p>\n\n\n\n\t<div  data-name=\"acf\/block-people\" class=\"aligncenter\">\n\t\t<div class=\"flex flex-col gap-4\">\n\n\t\t\t\t\t\t\t<h2 class=\"font-bold font-heading text-md lg:text-lg \">Heb je meer informatie nodig?<\/h2>\n\t\t\t\n\t\t\t<ul class=\"grid justify-center grid-cols-1 sm:grid-cols-2 gap-4 sm:gap-8 \">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li>\n\t\t\t\t\t\t\n<div data-component=\"teaser-person-small\" class=\"relative flex h-full transition-colors bg-blue\">\n\t\t\t<div class=\"image:aspect-square image:h-full image:w-full image:object-cover md:basis-2\/5 min-w-[100px] max-w-[100px] md:min-w-[150px] md:max-w-[150px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711376865 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711376865 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711376865 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711376865 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-2048x2048.jpg?image-crop-positioner-ts=1711376865 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711376865 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865 100w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\t<div class=\"flex flex-col justify-center px-3 py-1 lg:px-4 lg:gap-2 px-3 py-2 lg:px-4 lg:py-3\">\n\t\t<h3 class=\"text-base font-bold font-heading md:text-md lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/medewerker\/vincent-kiezebrink\/\" class=\"no-underline hocus:underline absolute-link\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t\t\t\t<div class=\"italic font-heading text-base lg:text-md\">Onderzoeker<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li>\n\t\t\t\t\t\t\n<div data-component=\"teaser-person-small\" class=\"relative flex h-full transition-colors bg-blue\">\n\t\t\t<div class=\"image:aspect-square image:h-full image:w-full image:object-cover md:basis-2\/5 min-w-[100px] max-w-[100px] md:min-w-[150px] md:max-w-[150px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\t<div class=\"flex flex-col justify-center px-3 py-1 lg:px-4 lg:gap-2 px-3 py-2 lg:px-4 lg:py-3\">\n\t\t<h3 class=\"text-base font-bold font-heading md:text-md lg:text-lg\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/medewerker\/jasper-van-teeffelen\/\" class=\"no-underline hocus:underline absolute-link\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/a>\n\t\t<\/h3>\n\n\t\t\t\t\t<div class=\"italic font-heading text-base lg:text-md\">Onderzoeker<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\t<\/div>\n\n\n\n\t<div id='latest-updates' data-name=\"acf\/block-posts\" class=\"py-8 bg-blue alignwide md:py-10 lg:py-16\">\n\t\t\n\t\t<div class=\"flex flex-col gap-4 md:gap-8\">\n\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading md:text-2xl lg:text-3xl\">Laatste nieuws<\/h2>\n\t\t\t\n\t\t\t\t\t\t<ul class=\"grid items-stretch grid-cols-1 gap-4 xl:gap-6 xl:grid-cols-3  \">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t<div data-component=\"teaser-post\" class=\"@container relative h-full transition-colors bg-base-50\">\n\t<div class=\"@md:flex\">\n\t\t\t\t\t<div class=\"image:aspect-video image:w-full image:object-cover col-span-1 @md:w-5\/12 @md:shrink-0 \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/actionaid-and-somo-reveal-billions-of-dollars-in-tax-breaks-of-shell-total-and-eni-4-768x512.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/actionaid-and-somo-reveal-billions-of-dollars-in-tax-breaks-of-shell-total-and-eni-4-768x512.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/actionaid-and-somo-reveal-billions-of-dollars-in-tax-breaks-of-shell-total-and-eni-4-300x200.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/actionaid-and-somo-reveal-billions-of-dollars-in-tax-breaks-of-shell-total-and-eni-4-1024x683.jpg 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/actionaid-and-somo-reveal-billions-of-dollars-in-tax-breaks-of-shell-total-and-eni-4-1536x1024.jpg 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/09\/actionaid-and-somo-reveal-billions-of-dollars-in-tax-breaks-of-shell-total-and-eni-4-2048x1366.jpg 2048w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex flex-col gap-4 p-6 col-span-1  \">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/olie-en-gasmultinationals-ontwijken-tot-2-miljard-aan-belastingen-in-mozambique\/\" class=\"break-words absolute-link order-2 font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tOlie- en gasmultinationals ontwijken tot $2 miljard aan belastingen in Mozambique\n\t\t\t<\/a>\n\n\t\t\t\t\t\t\t<div class=\"absolute top-0 left-0 hidden lg:block\">\n\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tNieuws\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"absolute top-0 left-0 flex items-start gap-2 lg:relative lg:top-auto lg:left-auto\">\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tNieuws\n\t<\/div>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"order-1 lg:order-none\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711376865 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711376865 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711376865 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711376865 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711376865 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711376865 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-2048x2048.jpg?image-crop-positioner-ts=1711376865 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A1149Vincentvk-2-SOMO@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711376865 50w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tVincent Kiezebrink\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"order-3\">\n\t\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2023-07-21\">21 juli 2023<\/time>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t<div data-component=\"teaser-post\" class=\"@container relative h-full transition-colors bg-base-50\">\n\t<div class=\"@md:flex\">\n\t\t\t\t\t<div class=\"image:aspect-video image:w-full image:object-cover col-span-1 @md:w-5\/12 @md:shrink-0 \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"516\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-768x516.jpeg?image-crop-positioner-ts=1679224160\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-768x516.jpeg?image-crop-positioner-ts=1679224160 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-300x201.jpeg?image-crop-positioner-ts=1679224160 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-1024x687.jpeg?image-crop-positioner-ts=1679224160 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-1536x1031.jpeg?image-crop-positioner-ts=1679224160 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-2048x1375.jpeg?image-crop-positioner-ts=1679224160 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-746x501.jpeg?image-crop-positioner-ts=1679224160 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-333x224.jpeg?image-crop-positioner-ts=1679224160 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-1013x680.jpeg?image-crop-positioner-ts=1679224160 1013w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/03\/Panos_00166068-440x295.jpeg?image-crop-positioner-ts=1679224160 440w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex flex-col gap-4 p-6 col-span-1  \">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/een-belastingverdrag-met-nederland-kan-mozambique-tientallen-miljoenen-kosten\/\" class=\"break-words absolute-link order-2 font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tEen belastingverdrag met Nederland kan Mozambique tientallen miljoenen kosten\n\t\t\t<\/a>\n\n\t\t\t\t\t\t\t<div class=\"absolute top-0 left-0 hidden lg:block\">\n\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tNieuws\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"absolute top-0 left-0 flex items-start gap-2 lg:relative lg:top-auto lg:left-auto\">\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tNieuws\n\t<\/div>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"order-1 lg:order-none\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"order-3\">\n\t\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2023-03-20\">20 maart 2023<\/time>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<li class=\" xl:min-h-[550px]\">\n\t\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t<div data-component=\"teaser-post\" class=\"@container relative h-full transition-colors bg-base-50\">\n\t<div class=\"@md:flex\">\n\t\t\t\t\t<div class=\"image:aspect-video image:w-full image:object-cover col-span-1 @md:w-5\/12 @md:shrink-0 \">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"578\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-768x578.jpg?image-crop-positioner-ts=1676476957\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-768x578.jpg?image-crop-positioner-ts=1676476957 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-300x226.jpg?image-crop-positioner-ts=1676476957 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-1024x770.jpg?image-crop-positioner-ts=1676476957 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-1536x1155.jpg?image-crop-positioner-ts=1676476957 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-2048x1540.jpg?image-crop-positioner-ts=1676476957 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-746x561.jpg?image-crop-positioner-ts=1676476957 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-333x250.jpg?image-crop-positioner-ts=1676476957 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-904x680.jpg?image-crop-positioner-ts=1676476957 904w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/02\/Robert-Laliberte-CC-NC-SA-440x331.jpg?image-crop-positioner-ts=1676476957 440w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/>\n\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex flex-col gap-4 p-6 col-span-1  \">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/hoeveel-van-recordwinst-van-shell-komt-terecht-in-belastingparadijzen-waarschijnlijk-heel-veel\/\" class=\"break-words absolute-link order-2 font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tHoeveel van recordwinst van Shell komt terecht in belastingparadijzen? Waarschijnlijk heel veel.\n\t\t\t<\/a>\n\n\t\t\t\t\t\t\t<div class=\"absolute top-0 left-0 hidden lg:block\">\n\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tNieuws\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"absolute top-0 left-0 flex items-start gap-2 lg:relative lg:top-auto lg:left-auto\">\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\n\t\t\t\t\t\t\t<span class=\"sr-only\">Geplaatst in categorie:<\/span>\n\t<div data-component=\"badge\" class=\"flex\">\n\t\t<div class=\"relative px-2 py-1 text-sm antialiased font-bold lowercase font-heading text-base-50 bg-nightblue-700\">\n\t\tNieuws\n\t<\/div>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"order-1 lg:order-none\">\n\t\t\t\t\t\t\n<div data-component=\"badge-author\" class=\"min-h-[29px] relative inline-flex items-stretch font-normal font-heading bg-blue text-base-900\">\n\t\t\t<div class=\"image:h-full aspect-square image:max-w-[29px] image:object-cover lg:image:max-w-[58px]\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-100x100.jpg?image-crop-positioner-ts=1711371872 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-300x300.jpg?image-crop-positioner-ts=1711371872 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1024x1024.jpg?image-crop-positioner-ts=1711371872 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-150x150.jpg?image-crop-positioner-ts=1711371872 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-768x768.jpg?image-crop-positioner-ts=1711371872 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-1536x1536.jpg?image-crop-positioner-ts=1711371872 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR-50x50.jpg?image-crop-positioner-ts=1711371872 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/44A9809JaspervkSOMOvierkant@MarjoryHaringa-LR.jpg?image-crop-positioner-ts=1711371872 2048w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 lg:px-4\">\n\t\t\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-lg\">\n\t\t\t\tJasper van Teeffelen\n\t\t\t<\/span>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"order-3\">\n\t\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t\t<time class=\"text-sm md:text-base\" datetime=\"2023-02-15\">15 februari 2023<\/time>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\t\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\n\t\t\t\t\t\t\t<div class=\"flex justify-center\">\n\t\t\t\t\t\n\n\n\n\n\n\t\n\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer text-base font-bold py-3 border-2 border-base-900 bg-transparent text-base-900 hocus:border-red px-6 font-body \"\n\t\t\thref=\"https&#x3A;&#x2F;&#x2F;www.somo.nl&#x2F;nl&#x2F;issue&#x2F;fiscale-rechtvaardigheid&#x2F;\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t>\n\t\n\t\t\t<span data-button-text >\n\t\t\tLees meer\n\n\t\t\t\t\t<\/span>\n\t\n\t\t\t\t\t\t\t\t\n\t\t\n\t\t\t<span class=\"transition-transform group-hover:translate-x-2 group-focus-visible:translate-x-2  flex items-center justify-center w-[1.5em] h-[1.5em] icon group-expanded:hidden\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.293 4.293a1 1 0 0 1 1.414 0l7 7a1 1 0 0 1 0 1.414l-7 7a1 1 0 0 1-1.414-1.414L16.586 13H5a1 1 0 1 1 0-2h11.586l-5.293-5.293a1 1 0 0 1 0-1.414Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\n\n\t<div  data-name=\"acf\/block-issues\" class=\"alignwide\">\n\t\t<div class=\"flex flex-col gap-4 md:gap-8\">\n\n\t\t\t\t\t\t\t<div class=\"max-w-3xl ll-wysiwyg\">\n\t\t\t\t\t\t\t\t\t\t\t<h2>Gerelateerde onderwerpen<\/h2>\n\t\t\t\t\t\n\t\t\t\t\t<p>Ontdek meer van SOMO&#8217;s werk en publicaties.<\/p>\n\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div>\n\t\t\t\t<ul class=\"grid items-stretch grid-cols-1 gap-4 sm:gap-8 sm:grid-cols-2 xl:grid-cols-4\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\n<div data-component=\"teaser-issue\" class=\"relative h-full transition-colors group\">\n\t\t\t<div class=\"flex items-end justify-center w-full duration-150 aspect-video xl:aspect-square bg-yellow image:h-full image:w-full image:object-contain group-hover:bg-red group-focus:bg-red\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-300x300.png?image-crop-positioner-ts=1693921170\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-300x300.png?image-crop-positioner-ts=1693921170 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-1024x1024.png?image-crop-positioner-ts=1693921170 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-150x150.png?image-crop-positioner-ts=1693921170 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-768x768.png?image-crop-positioner-ts=1693921170 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-50x50.png?image-crop-positioner-ts=1693921170 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures-100x100.png?image-crop-positioner-ts=1693921170 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Complex-Corporate-Structures.png?image-crop-positioner-ts=1693921170 1200w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col\">\n\t\t<div class=\"px-3 py-2 text-lg font-bold sm:text-xl sm:min-h-[88px] font-heading text-base-50 bg-base-900\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/complexe-bedrijfsstructuren\/\" class=\"break-words absolute-link hocus:underline\">\n\t\t\t\tComplexe bedrijfsstructuren\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\n<div data-component=\"teaser-issue\" class=\"relative h-full transition-colors group\">\n\t\t\t<div class=\"flex items-end justify-center w-full duration-150 aspect-video xl:aspect-square bg-yellow image:h-full image:w-full image:object-contain group-hover:bg-red group-focus:bg-red\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-300x300.png?image-crop-positioner-ts=1693920781\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-300x300.png?image-crop-positioner-ts=1693920781 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-1024x1024.png?image-crop-positioner-ts=1693920781 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-150x150.png?image-crop-positioner-ts=1693920781 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-768x768.png?image-crop-positioner-ts=1693920781 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-50x50.png?image-crop-positioner-ts=1693920781 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs-100x100.png?image-crop-positioner-ts=1693920781 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Growth-at-all-Costs.png?image-crop-positioner-ts=1693920781 1200w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col\">\n\t\t<div class=\"px-3 py-2 text-lg font-bold sm:text-xl sm:min-h-[88px] font-heading text-base-50 bg-base-900\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/groei-tegen-elke-prijs\/\" class=\"break-words absolute-link hocus:underline\">\n\t\t\t\tGroei tegen elke prijs\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\n<div data-component=\"teaser-issue\" class=\"relative h-full transition-colors group\">\n\t\t\t<div class=\"flex items-end justify-center w-full duration-150 aspect-video xl:aspect-square bg-yellow image:h-full image:w-full image:object-contain group-hover:bg-red group-focus:bg-red\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-300x300.png?image-crop-positioner-ts=1693920711\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-300x300.png?image-crop-positioner-ts=1693920711 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-1024x1024.png?image-crop-positioner-ts=1693920711 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-150x150.png?image-crop-positioner-ts=1693920711 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-768x768.png?image-crop-positioner-ts=1693920711 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-50x50.png?image-crop-positioner-ts=1693920711 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice-100x100.png?image-crop-positioner-ts=1693920711 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Climate-Justice.png?image-crop-positioner-ts=1693920711 1200w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col\">\n\t\t<div class=\"px-3 py-2 text-lg font-bold sm:text-xl sm:min-h-[88px] font-heading text-base-50 bg-base-900\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/klimaatrechtvaardigheid-macht-van-bedrijven\/\" class=\"break-words absolute-link hocus:underline\">\n\t\t\t\tKlimaat-rechtvaardigheid\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\n<div data-component=\"teaser-issue\" class=\"relative h-full transition-colors group\">\n\t\t\t<div class=\"flex items-end justify-center w-full duration-150 aspect-video xl:aspect-square bg-yellow image:h-full image:w-full image:object-contain group-hover:bg-red group-focus:bg-red\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-300x300.png?image-crop-positioner-ts=1693921251\" class=\"attachment-square-lg size-square-lg\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-300x300.png?image-crop-positioner-ts=1693921251 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-1024x1024.png?image-crop-positioner-ts=1693921251 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-150x150.png?image-crop-positioner-ts=1693921251 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-768x768.png?image-crop-positioner-ts=1693921251 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-50x50.png?image-crop-positioner-ts=1693921251 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power-100x100.png?image-crop-positioner-ts=1693921251 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Illustration-Monopoly-Rentier-Power.png?image-crop-positioner-ts=1693921251 1200w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\n\t\t<\/div>\n\t\n\t<div class=\"flex flex-col\">\n\t\t<div class=\"px-3 py-2 text-lg font-bold sm:text-xl sm:min-h-[88px] font-heading text-base-50 bg-base-900\">\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/monopolie-renteniersmacht\/\" class=\"break-words absolute-link hocus:underline\">\n\t\t\t\tMonopolie &amp; renteniersmacht\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Belastingen spelen een cruciale rol in de duurzame ontwikkeling van de samenleving en zijn een primaire en onmisbare financieringsbron. Er zijn echter vermogende particulieren, financi\u00eble instellingen en multinationals die belastingparadijzen gebruiken om hun belastingverplichtingen te ontduiken of te minimaliseren. Aandeelhouderswaarde en de belangen van grote bedrijven sturen het huidige economische systeem: de drang om winsten [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":30667,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"editor_notices":[],"footnotes":""},"class_list":["post-30697","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aanpak van belastingontwijking door ondernemingen - SOMO<\/title>\n<meta name=\"description\" content=\"Bij SOMO stellen we de agressieve belastingontwijkingsstrategie\u00ebn van bedrijven en de gevolgen van belastingontduiking voor publieke belangen aan de kaak.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/fiscale-rechtvaardigheid\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aanpak van belastingontwijking door ondernemingen - SOMO\" \/>\n<meta property=\"og:description\" content=\"Bij SOMO stellen we de agressieve belastingontwijkingsstrategie\u00ebn van bedrijven en de gevolgen van belastingontduiking voor publieke belangen aan de kaak.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/fiscale-rechtvaardigheid\/\" \/>\n<meta property=\"og:site_name\" content=\"SOMO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/SOMOamsterdam\/\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-21T15:30:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.somo.nl\/wp-content\/uploads\/2022\/05\/taxes-1024x686.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@somo\" \/>\n<meta name=\"twitter:label1\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.somo.nl\\\/nl\\\/ons-werk\\\/issues\\\/fiscale-rechtvaardigheid\\\/\",\"url\":\"https:\\\/\\\/www.somo.nl\\\/nl\\\/ons-werk\\\/issues\\\/fiscale-rechtvaardigheid\\\/\",\"name\":\"Aanpak van belastingontwijking door ondernemingen - 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