{"id":16502,"date":"2019-08-29T06:59:44","date_gmt":"2019-08-29T04:59:44","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/?p=16502"},"modified":"2023-07-10T17:58:29","modified_gmt":"2023-07-10T15:58:29","slug":"het-belastingverdrag-indonesie-nederland-is-een-van-de-grootste-belastinglekken-van-indonesie","status":"publish","type":"post","link":"https:\/\/www.somo.nl\/nl\/het-belastingverdrag-indonesie-nederland-is-een-van-de-grootste-belastinglekken-van-indonesie\/","title":{"rendered":"Het belastingverdrag Indonesi\u00eb-Nederland is een van de grootste belastinglekken van Indonesi\u00eb"},"content":{"rendered":"\n<div  data-name=\"acf\/block-post-meta\" class=\"mt-6 alignwide alignwide--narrow\">\n\t<div class=\"flex flex-wrap items-center gap-4 lg:gap-7\">\n\n\t\t\t\t\t<div class=\"flex flex-wrap items-center gap-2\">\n\t\t\t\t\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\tNieuws\n\t<\/div>\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\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 \">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg 640w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-240x300.jpg 240w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-333x416.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-544x680.jpg 544w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-440x550.jpg 440w\" sizes=\"auto, (max-width: 80px) 100vw, 80px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/?post_type=somo_person&amp;p=15813\" class=\"absolute-link hocus:underline\">\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tMaarten Hietland\n\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex items-center gap-2\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<span class=\"icon svg:w-[20px] svg:h-[20px]\" 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=\"M6.75 0a.75.75 0 0 1 .75.75V3h9V.75a.75.75 0 0 1 1.5 0V3h3.75A2.25 2.25 0 0 1 24 5.25v16.5A2.25 2.25 0 0 1 21.75 24H2.25A2.25 2.25 0 0 1 0 21.75V5.25A2.25 2.25 0 0 1 2.25 3H6V.75A.75.75 0 0 1 6.75 0Zm9.75 4.5V6A.75.75 0 0 0 18 6V4.5h3.75a.75.75 0 0 1 .75.75V9h-21V5.25a.75.75 0 0 1 .75-.75H6V6a.75.75 0 0 0 1.5 0V4.5h9Zm6 6v11.25a.75.75 0 0 1-.75.75H2.25a.75.75 0 0 1-.75-.75V10.5h21Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t\t<time class=\"text-base\" datetime=\"2019-08-29\">29 augustus 2019<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n<p>Het Double Tax Agreement (DTA) tussen Indonesi\u00eb en Nederland wordt door multinationals vaak gebruik voor het plannen van belastingontwijking. Meer dan 75 procent van alle investeringen vanuit Nederland in Indonesi\u00eb vindt plaats via brievenbusmaatschappijen. Dit leidt tot lagere belastingopbrengsten in Indonesi\u00eb. In veel gevallen stranden pogingen om belastingontwijking op juridische gronden tegen te gaan bij het (Indonesische) belasting- en Hooggerechtshof. Nieuw kwalitatief onderzoek laat zien dan bedrijven de meeste zaken winnen.<\/p>\n<p><a href=\"https:\/\/www.somo.nl\/nl\/hoe-het-belastingverdrag-indonesie-nederland-belastingontwijking-mogelijk-maakt\/\">Hoe het belastingverdrag Indonesi\u00eb-Nederland belastingontwijking mogelijk maakt<\/a><\/p>\n<p>De Indonesische onderzoeksorganisatie Prakarsa en SOMO hebben 27 rechtszaken onderzocht uit de periode 2002-2015. Op twee na werden deze gewonnen door de betreffende multinational. Een belangrijke factor hierbij is de onduidelijke toepassing van juridische verdragsbepalingen, zoals <em>beneficial ownership. <\/em>In 2002 spraken Nederland en Indonesi\u00eb al af om gezamenlijke definities te formuleren, maar dat gebeurde pas na een verdragswijziging in 2015.<\/p>\n<p>Het belastingverdrag tussen Indonesi\u00eb en Nederland is \u00e9en van de meest gunstige op het gebied van bronbelastingen. De gebruikte tarieven behoren tot de laagste ter wereld. Verder bevat het verdrag geen antimisbruikmaatregelen, waardoor het veel wordt gebruikt voor <em><button\n\tclass=\"inline-flex items-center gap-x-1 relative underline text-red decoration-dashed hocus:no-underline before:hidden before:w-0 before:h-0 before:absolute before:translate-x-1\/2 before:-top-[15px] before:left-1\/2 before:border-t-[13px] before:border-x-[13px] before:border-b-0 before:border-transparent before:border-t-beige\"\n\ttype=\"button\"\n\tdata-module=\"tooltip\"\n\tdata-tooltip-id=\"tooltip\"\n\tdata-title=\"treaty shopping\"\n\tdata-description=\"het oneigenlijke gebruik van belastingverdragen door rechtspersonen in derde landen\"\n\trole=\"tooltip\"\n>\n\ttreaty shopping\n\t<span aria-hidden=\"true\" class=\"icon svg:w-[1em] svg:h-[1em]\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M11.941 7.52c-.341 0-.597-.096-.768-.288-.17-.192-.256-.437-.256-.736 0-.341.102-.624.304-.848.214-.224.502-.336.864-.336.363 0 .63.096.8.288.171.192.256.437.256.736 0 .363-.106.65-.32.864-.202.213-.49.32-.864.32h-.016Zm-.64 2.832-1.216-.288v-.848l2.48-.304h.032l.368.288v7.888l1.28.128V18h-4.24v-.784l1.296-.144v-6.72Z\" fill=\"currentColor\"\/><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M12 3.333a8.667 8.667 0 1 0 0 17.334 8.667 8.667 0 0 0 0-17.334ZM2 12C2 6.477 6.477 2 12 2s10 4.477 10 10-4.477 10-10 10S2 17.523 2 12Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n<\/button>\n<\/em>en belastingontwijking.<\/p>\n<p>SOMO en Prakarsa hebben uitgebreid gekeken naar rechtszaken rond bedrijven als Akzo Nobel, Boskalis, Indosat, Friesland Brands en ECCO en schatten dat de Indonesische regering minimaal IDR 386 miljard (ongeveer \u20ac 24 miljoen) is misgelopen voor de 27 zaken beschreven in het rapport. Bovendien legt het onderzoek een aantal structurele problemen bloot van het belastingverdrag:<\/p>\n<ul>\n<li>De uitzonderlijk lage tarieven voor bronbelasting maken de DTA erg populair voor belastingplanningsdoeleinden.<\/li>\n<li>De lage <em>substance<\/em>-eisen in Nederland, waardoor het als doorsluisland fungeert met meer dan 18.000 brievenbusmaatschappijen.<\/li>\n<li>Ontbreken van een effectieve anti-misbruikmaatregel.<\/li>\n<\/ul>\n<blockquote><p>\u201cNederland beloofde in 2011 om ontwikkelingslanden hogere bronbelastingtarieven aan te bieden. In het opnieuw-onderhandelde verdrag van 2015 wordt die belofte niet nagekomen: de bronbelastingtarieven blijven ook daarin ongekend laag. Nederland druist daarmee in tegen haar eigen uitgestippelde beleid ten aanzien van ontwikkelingslanden\u201d, aldus SOMO-onderzoeker Maarten Hietland.<\/p>\n<p>&#8220;Voeg dit toe aan de beperkte capaciteit en middelen van de Indonesische rechtbanken om belastingontwijking aan te pakken en je begrijpt waarom het zo belangrijk is dat de structurele oorzaken worden opgelost&#8221;, vervolgt hij. &#8220;Dit belastingverdrag heeft een zeer negatieve impact op de Indonesische belastinggrondslag en daarmee op openbare diensten en de mensen die daarvan afhankelijk zijn, met name vrouwen en meisjes die het meest behoefte hebben aan een goede publieke financiering van volksgezondheid en onderwijs.&#8221;<\/p><\/blockquote>\n\n\t\n\n\n\t<div  data-name=\"acf\/block-partners\" class=\"\">\n\t\t<div data-component=\"organisations\" class=\"p-4 bg-beige md:p-10\">\n\t<div class=\"flex flex-col gap-8\">\n\n\t\t\t\t\t<h3 class=\"text-xl font-bold sm:text-2xl font-heading heading-3\">Partners<\/h3>\n\t\t\n\t\t<ul class=\"grid justify-center grid-cols-1 gap-8 sm:grid-cols-2 md:gap-10 lg:gap-x-20 lg:gap-y-16\">\n\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\n<div data-component=\"teaser-organisation\" class=\"flex flex-col gap-2\">\n\t<h3 class=\"text-lg font-bold lg:text-xl font-heading\">Perkumpulan Prakarsa <\/h3>\n\n\t<div class=\"text-base lg:text-md\">\n\t\t\n\t<\/div>\n\n\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\n\t\t\t<\/div>\n<\/div>\n\t<\/div>\n\n\n\n\t\t\t\t\n\t<div  data-name=\"acf\/block-tag-cloud\" class=\"align\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\n\t\t\t<ul class=\"flex flex-wrap gap-2\">\n\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\n\t\n\t<a data-component=\"tag\" href=\"https:\/\/www.somo.nl\/nl\/ons-werk\/issues\/fiscale-rechtvaardigheid\/\" class=\"block px-3 py-1 font-bold rounded-full font-heading text-base-900 bg-yellow text-xs md:text-sm hocus:underline\">\n\t\tFiscale rechtvaardigheid\n\t<\/a>\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<div  data-name=\"acf\/block-post-meta\" class=\"mt-6 alignwide alignwide--narrow\">\n\t<div class=\"flex flex-wrap items-center gap-4 lg:gap-7\">\n\n\t\t\t\t\t<div class=\"flex flex-wrap items-center gap-2\">\n\t\t\t\t\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\tNieuws\n\t<\/div>\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\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 \">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg 640w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-240x300.jpg 240w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-333x416.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-544x680.jpg 544w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-440x550.jpg 440w\" sizes=\"auto, (max-width: 80px) 100vw, 80px\" \/>\n\t\t<\/div>\n\t\t<div class=\"self-center px-2 \">\n\t\t\t\t\t<span class=\"sr-only\">Geschreven door:<\/span>\n\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/?post_type=somo_person&amp;p=15813\" class=\"absolute-link hocus:underline\">\n\t\t\t\t\t<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tMaarten Hietland\n\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"flex items-center gap-2\">\n\t\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t\t<span class=\"icon svg:w-[20px] svg:h-[20px]\" 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=\"M6.75 0a.75.75 0 0 1 .75.75V3h9V.75a.75.75 0 0 1 1.5 0V3h3.75A2.25 2.25 0 0 1 24 5.25v16.5A2.25 2.25 0 0 1 21.75 24H2.25A2.25 2.25 0 0 1 0 21.75V5.25A2.25 2.25 0 0 1 2.25 3H6V.75A.75.75 0 0 1 6.75 0Zm9.75 4.5V6A.75.75 0 0 0 18 6V4.5h3.75a.75.75 0 0 1 .75.75V9h-21V5.25a.75.75 0 0 1 .75-.75H6V6a.75.75 0 0 0 1.5 0V4.5h9Zm6 6v11.25a.75.75 0 0 1-.75.75H2.25a.75.75 0 0 1-.75-.75V10.5h21Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t\t<time class=\"text-base\" datetime=\"2019-08-29\">29 augustus 2019<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t\t\t\t\t\t<div data-component=\"social-share\">\n\t<ul class=\"flex items-center\" data-module=\"social-share\">\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;linkedin&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"LinkedIn&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-LinkedIn&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\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=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M4.544 6.21v12.905H.247V6.21h4.297Zm.274-3.983c.013 1.237-.925 2.226-2.422 2.226H2.37C.924 4.453 0 3.463 0 2.227 0 .964.964 0 2.422 0c1.471 0 2.383.964 2.396 2.227ZM20 11.719v7.396h-4.284v-6.901c0-1.732-.625-2.917-2.174-2.917-1.185 0-1.888.794-2.2 1.562-.105.287-.144.664-.144 1.055v7.2H6.914c.052-11.692 0-12.903 0-12.903h4.284v1.875h-.026c.56-.885 1.575-2.175 3.893-2.175 2.826 0 4.935 1.85 4.935 5.808Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;twitter&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"X&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-X&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\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 d=\"m.059 0 9.266 13.237L0 24h2.099l8.163-9.423L16.858 24H24l-9.787-13.982L22.892 0h-2.099l-7.518 8.678L7.2 0H.06Zm3.086 1.652h3.28l14.488 20.696h-3.28L3.145 1.652Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;facebook&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"Facebook&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-Facebook&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\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=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M11.875 3.75H15V0h-3.125A4.38 4.38 0 0 0 7.5 4.375V6.25H5V10h2.5v10h3.75V10h3.125L15 6.25h-3.75V4.375c0-.339.286-.625.625-.625Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<button\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;whatsapp&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"Whatsapp&#x20;-&#x20;Deze&#x20;knop&#x20;opent&#x20;een&#x20;deel-op-Whatsapp&#x20;dialoogvenster&#x20;in&#x20;een&#x20;nieuw&#x20;venster.\"\n\t\t\t\t\t\t>\n\t\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=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M17.083 2.906A9.908 9.908 0 0 0 10.037 0C4.55 0 .082 4.445.082 9.91c0 1.746.46 3.453 1.331 4.953L0 20l5.28-1.379a9.994 9.994 0 0 0 4.757 1.207h.004c5.488 0 9.959-4.445 9.959-9.91a9.836 9.836 0 0 0-2.917-7.012Zm-7.042 15.25a8.302 8.302 0 0 1-4.216-1.148l-.302-.18-3.132.817.836-3.04-.197-.312A8.149 8.149 0 0 1 1.763 9.91c0-4.543 3.713-8.238 8.282-8.238 2.21 0 4.29.86 5.853 2.414a8.173 8.173 0 0 1 2.422 5.828c-.004 4.547-3.717 8.242-8.279 8.242Zm4.538-6.172c-.247-.125-1.472-.722-1.7-.804-.227-.082-.392-.125-.561.125-.165.246-.644.804-.789.972-.145.164-.29.188-.538.063-.247-.125-1.052-.387-2.002-1.23-.738-.657-1.24-1.47-1.385-1.715-.146-.247-.016-.383.11-.504.113-.11.247-.29.372-.434.126-.145.165-.246.248-.414.082-.164.043-.309-.02-.434s-.561-1.343-.765-1.84c-.2-.484-.409-.417-.562-.425-.145-.008-.31-.008-.475-.008a.922.922 0 0 0-.663.309c-.228.246-.872.847-.872 2.066 0 1.219.891 2.394 1.017 2.562.126.165 1.755 2.668 4.251 3.739.593.254 1.056.406 1.417.523.597.188 1.139.16 1.567.098.479-.07 1.472-.598 1.68-1.176.208-.578.208-1.074.145-1.176-.059-.11-.224-.172-.475-.297Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/button>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<li>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\n\n\n\n\n\n\t\n<a\n\tclass=\"group inline-flex gap-2 items-center group cursor-pointer font-bold text-base p-2  font-body hocus&#x3A;text-red&#x20;js--share\"\n\t\t\thref=\"javascript&#x3A;void&#x28;0&#x29;&#x3B;\"\n\t\t\t\ttarget=\"_blank\" rel=\"noopener\"\n\t\t\t\t\t\t\tdata-config=\"&#x7B;&quot;type&quot;&#x3A;&quot;email&quot;,&quot;shareText&quot;&#x3A;null&#x7D;\"\n\t\t\t\t\taria-label=\"E-mail&#x20;-&#x20;Dit&#x20;opent&#x20;je&#x20;e-mailclient\"\n\t\t\t\t\t\t>\n\t\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=\"20\" height=\"20\" viewBox=\"0 0 20 20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 7.067v8.862a1.79 1.79 0 0 1-1.786 1.785H1.786A1.791 1.791 0 0 1 0 15.93V7.067a6.21 6.21 0 0 0 1.127.97C2.98 9.3 4.855 10.56 6.674 11.889c.938.692 2.098 1.54 3.315 1.54h.022c1.217 0 2.377-.848 3.315-1.54 1.82-1.317 3.694-2.589 5.558-3.85A6.574 6.574 0 0 0 20 7.067Zm0-3.281c0 1.25-.926 2.377-1.908 3.058-1.742 1.205-3.494 2.41-5.224 3.627-.725.502-1.953 1.529-2.857 1.529H9.99c-.904 0-2.132-1.027-2.857-1.529C5.402 9.254 3.65 8.049 1.92 6.844 1.127 6.308 0 5.047 0 4.03 0 2.938.592 2 1.786 2h16.428C19.185 2 20 2.804 20 3.786Z\"\/><\/svg><\/span>\n\n\t\t\t\n\t<\/a>\n\t\t\t\t\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n\n\t<div  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\">Gerelateerde content<\/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\/hoe-het-belastingverdrag-indonesie-nederland-belastingontwijking-mogelijk-maakt\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tHoe het belastingverdrag Indonesi\u00eb-Nederland belastingontwijking mogelijk maakt\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=\"2019-08-29\">29 augustus 2019<\/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=\"80\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg 640w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-240x300.jpg 240w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-333x416.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-544x680.jpg 544w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-440x550.jpg 440w\" sizes=\"auto, (max-width: 80px) 100vw, 80px\" \/>\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\tMaarten Hietland\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=\"80\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203.jpg 640w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-240x300.jpg 240w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-333x416.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-544x680.jpg 544w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/04\/MG_7203-440x550.jpg 440w\" sizes=\"auto, (max-width: 80px) 100vw, 80px\" \/>\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\tMaarten Hietland\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=\"431\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-768x431.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-768x431.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-300x168.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-1024x575.jpg 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-746x420.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-333x187.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-1211x680.jpg 1211w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC-440x247.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Ferry-Octavian-ATT-ND-NC.jpg 1920w\" 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<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=\"260\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-768x260.png?image-crop-positioner-ts=1760455030\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-768x260.png?image-crop-positioner-ts=1760455030 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-300x102.png?image-crop-positioner-ts=1760455030 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-1024x347.png?image-crop-positioner-ts=1760455030 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-1536x520.png?image-crop-positioner-ts=1760455030 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/10\/sharebuy-backs-NL-2048x693.png?image-crop-positioner-ts=1760455030 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\/sluiproute-dividendbelasting-twee-keer-groter-dan-gedacht-ruim-22-miljard\/\" 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\tSluiproute dividendbelasting kost twee keer meer dan gedacht: ruim 2,2 miljard\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\tLong read\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\tLong read\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\/2025\/11\/Foto-boris-schellekens-100x100.jpeg?image-crop-positioner-ts=1764163417\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-100x100.jpeg?image-crop-positioner-ts=1764163417 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-150x150.jpeg?image-crop-positioner-ts=1764163417 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-50x50.jpeg?image-crop-positioner-ts=1764163417 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2025\/11\/Foto-boris-schellekens-300x300.jpeg?image-crop-positioner-ts=1764163417 300w\" 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\tBoris Schellekens\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=\"2025-10-15\">15 oktober 2025<\/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\n\t\t<div data-component=\"teaser-opinion\" class=\"@container relative h-full transition-colors bg-beige\">\n\t<div class=\"flex flex-col gap-4 px-6 pt-10 pb-6\">\n\t\t<a href=\"https:\/\/www.somo.nl\/nl\/shell-en-exxonmobil-geven-miljarden-aan-aandeelhouders-maar-stoppen-met-betalen-schadeherstel-groningen\/\" class=\"break-words font-bold font-heading absolute-link hocus:underline   text-xl md:text-2xl lg:text-3xl\">\n\t\t\tShell en ExxonMobil geven miljarden aan aandeelhouders, maar stoppen met betalen schadeherstel Groningen\n\t\t<\/a>\n\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\tOpinie\n\t<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"lg:hidden\">\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, 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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","protected":false},"excerpt":{"rendered":"<p>Het Double Tax Agreement (DTA) tussen Indonesi\u00eb en Nederland wordt door multinationals vaak gebruik voor het plannen van belastingontwijking. Meer dan 75 procent van alle investeringen vanuit Nederland in Indonesi\u00eb vindt plaats via brievenbusmaatschappijen. Dit leidt tot lagere belastingopbrengsten in&#8230;<\/p>\n","protected":false},"author":10,"featured_media":16503,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"editor_notices":[],"footnotes":""},"categories":[],"tags":[20],"somo_context":[],"somo_post_format":[2],"somo_sector":[],"somo_issue":[5895],"somo_company":[],"somo_country":[4804],"class_list":["post-16502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-belastingen","somo_post_format-news","somo_issue-fiscale-rechtvaardigheid"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Het belastingverdrag Indonesi\u00eb-Nederland is een van de grootste belastinglekken van Indonesi\u00eb - SOMO<\/title>\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\/het-belastingverdrag-indonesie-nederland-is-een-van-de-grootste-belastinglekken-van-indonesie\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Het belastingverdrag Indonesi\u00eb-Nederland is een van de grootste belastinglekken van Indonesi\u00eb - SOMO\" \/>\n<meta property=\"og:description\" content=\"Het Double Tax Agreement (DTA) tussen Indonesi\u00eb en Nederland wordt door multinationals vaak gebruik voor het plannen van belastingontwijking. 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