{"id":22840,"date":"2021-11-22T10:20:20","date_gmt":"2021-11-22T09:20:20","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/?p=22840"},"modified":"2023-07-10T17:58:27","modified_gmt":"2023-07-10T15:58:27","slug":"onderzoek-naar-het-inclusive-framework-van-de-oeso","status":"publish","type":"post","link":"https:\/\/www.somo.nl\/nl\/onderzoek-naar-het-inclusive-framework-van-de-oeso\/","title":{"rendered":"Onderzoek naar het Inclusive Framework van de OESO"},"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\tPublicatie\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tAdinda Wisse \n\t\t\t<\/span>\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tMyrthe Bekkers\n\t\t\t<\/span>\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\t Johanna Krebs\n\t\t\t<\/span>\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\t Thijmen Reinalda\n\t\t\t<\/span>\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=\"2021-11-22\">22 november 2021<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n<p>De OESO wil bij haar besluitvormingsprocessen over internationale belastingen ook niet-leden betrekken en heeft daarvoor het zogenaamde <em>Inclusive<\/em> Framework in het leven geroepen. Historisch gezien zijn internationale belastingregelingen en verdragsmodellen het voorrecht van ontwikkelde landen en G20-landen met een hoger inkomen. Nu werden ook andere landen nadrukkelijk gevraagd om deel te nemen.<\/p>\n<p>Ondanks deze inspanningen betwijfelen verschillende deskundigen de legitimiteit van de OESO als belangrijkste instelling voor de hervorming van het internationale belastingstelsel. Zij suggereren dat de OESO zelf moet veranderen om serieus werk te kunnen maken van de behoeften van landen met lagere inkomens.<\/p>\n<p><em><sup>Studenten van de Rijksuniversiteit Groningen deden, onder begeleiding van SOMO, onderzoek naar het Inclusive Framework en interviewden verschillende internationale belastingexperts.<\/sup><\/em><\/p>\n<p>Lees verder op onze <a href=\"https:\/\/www.somo.nl\/on-the-legitimacy-of-the-inclusive-framework-from-a-global-south-perspective\/\" target=\"_blank\" rel=\"noopener\">Engelse website<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\n\t\n\n\n\t<div  data-name=\"acf\/block-downloads\">\n\t\t<div class=\"flex flex-col gap-4\">\n\t\t\t\t\t\t\t<h2 class=\"text-xl font-bold font-heading\">Publicatie<\/h2>\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=\"relative flex w-full gap-4 p-6 bg-beige\">\n\t\t<span class=\"flex-shrink-0 block w-[22px] h-[26px] icon\" aria-hidden=\"true\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 8.94a1.307 1.307 0 0 0-.06-.27v-.09a1.07 1.07 0 0 0-.19-.28l-6-6a1.071 1.071 0 0 0-.28-.19h-.1a1.099 1.099 0 0 0-.31-.11H7a3 3 0 0 0-3 3v14a3 3 0 0 0 3 3h10a3 3 0 0 0 3-3V8.94Zm-6-3.53L16.59 8H15a1 1 0 0 1-1-1V5.41ZM18 19a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V5a1 1 0 0 1 1-1h5v3a3 3 0 0 0 3 3h3v9Zm-4.71-4.71-.29.3V12a1 1 0 0 0-2 0v2.59l-.29-.3a1.004 1.004 0 1 0-1.42 1.42l2 2a1 1 0 0 0 .33.21.94.94 0 0 0 .76 0 1 1 0 0 0 .33-.21l2-2a1.004 1.004 0 1 0-1.42-1.42Z\" fill=\"currentColor\"\/><\/svg>\n<\/span>\n\t\t<div>\n\t\t\t<span class=\"sr-only\">Downloaden:<\/span>\n\t\t\t<a href=\"https:\/\/www.somo.nl\/nl\/download\/26482\/?tmstv=1784616889\" aria-label=\"Download Final Report IRSP-SOMO August 2021 (pdf, 322,30 KB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Final Report IRSP-SOMO August 2021<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 322,30 KB)<\/span>\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\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\tPublicatie\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tAdinda Wisse \n\t\t\t<\/span>\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\tMyrthe Bekkers\n\t\t\t<\/span>\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\t Johanna Krebs\n\t\t\t<\/span>\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\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<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<span class=\"block text-sm break-words lg:text-sm\">\n\t\t\t\t Thijmen Reinalda\n\t\t\t<\/span>\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=\"2021-11-22\">22 november 2021<\/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 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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\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\/hoe-belastingparadijzen-zoals-nederland-ontwikkelingslanden-publieke-middelen-ontnemen\/\" class=\"break-words font-bold font-heading absolute-link hocus:underline   text-xl md:text-2xl lg:text-3xl\">\n\t\t\tHoe belastingparadijzen (zoals Nederland) ontwikkelingslanden publieke middelen ontnemen\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=\"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\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"hidden lg:block  \">\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\n\t\t<span class=\"sr-only\">Gepubliceerd op:<\/span>\n\t\t<time class=\"text-sm md:text-base\" datetime=\"2020-08-27\">27 augustus 2020<\/time>\n\t<\/div>\n<\/div>\n\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\/theorie-en-praktijk-van-de-nederlandse-belastingverdragen-met-ontwikkelingslanden\/\" class=\"break-words absolute-link font-bold font-heading hocus:underline   text-xl md:text-md lg:text-xl \">\n\t\t\t\tTheorie en praktijk van de Nederlandse belastingverdragen met ontwikkelingslanden\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=\"2020-08-05\">5 augustus 2020<\/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=\"512\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-768x512.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-768x512.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-300x200.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-1024x683.jpg 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-1536x1024.jpg 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-746x497.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-333x222.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-1020x680.jpg 1020w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920-440x293.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/purse-522622_1920.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=\"510\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-768x510.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-768x510.jpg 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-300x199.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-1024x680.jpg 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-1536x1021.jpg 1536w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-2048x1361.jpg 2048w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-746x496.jpg 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-333x221.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-1023x680.jpg 1023w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2020\/08\/jon-cellier-7JoXNRbx6Qg-unsplash-440x292.jpg 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\/belastingverdragen-met-ontwikkelingslanden-groot-verschil-tussen-beleid-en-praktijk\/\" 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\tBelastingverdragen met ontwikkelingslanden: groot verschil tussen beleid en praktijk\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=\"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\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=\"2020-08-05\">5 augustus 2020<\/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=\"371\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-768x371.png\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-768x371.png 768w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-300x145.png 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-1024x495.png 1024w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-746x360.png 746w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-333x161.png 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-1360x657.png 1360w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries-440x213.png 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2013\/06\/Should-the-Netherlands-sign-tax-treaties-with-developing-countries.png 1381w\" 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\/nederlandse-belastingverdragen-leiden-tot-enorme-inkomstenverliezen-in-ontwikkelingslanden\/\" 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\tNederlandse belastingverdragen leiden tot enorme inkomstenverliezen in ontwikkelingslanden\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<\/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=\"2013-06-10\">10 juni 2013<\/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=\"353\" height=\"340\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2011\/04\/nieuw-fiscaal-verdragsbeleid-benadeelt-ontwikkelingslanden.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2011\/04\/nieuw-fiscaal-verdragsbeleid-benadeelt-ontwikkelingslanden.jpg 353w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2011\/04\/nieuw-fiscaal-verdragsbeleid-benadeelt-ontwikkelingslanden-300x289.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2011\/04\/nieuw-fiscaal-verdragsbeleid-benadeelt-ontwikkelingslanden-333x321.jpg 333w\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" \/>\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\/nieuw-fiscaal-verdragsbeleid-benadeelt-ontwikkelingslanden\/\" 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\tNieuw fiscaal verdragsbeleid benadeelt ontwikkelingslanden\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<\/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=\"2011-04-20\">20 april 2011<\/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;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","protected":false},"excerpt":{"rendered":"<p>De OESO wil bij haar besluitvormingsprocessen over internationale belastingen ook niet-leden betrekken en heeft daarvoor het zogenaamde Inclusive Framework in het leven geroepen. Historisch gezien zijn internationale belastingregelingen en verdragsmodellen het voorrecht van ontwikkelde landen en G20-landen met een hoger&#8230;<\/p>\n","protected":false},"author":10,"featured_media":22841,"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":[3],"somo_sector":[],"somo_issue":[5895],"somo_company":[],"somo_country":[],"class_list":["post-22840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-belastingen","somo_post_format-publication","somo_issue-fiscale-rechtvaardigheid"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Onderzoek naar het Inclusive Framework van de OESO - 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\/onderzoek-naar-het-inclusive-framework-van-de-oeso\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Onderzoek naar het Inclusive Framework van de OESO - SOMO\" \/>\n<meta property=\"og:description\" content=\"De OESO wil bij haar besluitvormingsprocessen over internationale belastingen ook niet-leden betrekken en heeft daarvoor het zogenaamde Inclusive Framework in het leven geroepen. 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