{"id":25263,"date":"2023-03-20T06:00:31","date_gmt":"2023-03-20T05:00:31","guid":{"rendered":"https:\/\/www.somo.nl\/nl\/?p=25263"},"modified":"2023-10-10T09:03:53","modified_gmt":"2023-10-10T07:03:53","slug":"belastingontwijking-door-middel-van-belastingverdragen-mozambique","status":"publish","type":"post","link":"https:\/\/www.somo.nl\/nl\/belastingontwijking-door-middel-van-belastingverdragen-mozambique\/","title":{"rendered":"Belastingontwijking door middel van belastingverdragen: Mozambique"},"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=\"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 \">\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\/medewerker\/jasper-van-teeffelen\/\" 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\tJasper van Teeffelen\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\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=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-100x100.jpg?image-crop-positioner-ts=1693231113\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-100x100.jpg?image-crop-positioner-ts=1693231113 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-300x300.jpg?image-crop-positioner-ts=1693231113 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-150x150.jpg?image-crop-positioner-ts=1693231113 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-50x50.jpg?image-crop-positioner-ts=1693231113 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop.jpg?image-crop-positioner-ts=1693231113 370w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\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\/medewerker\/sidonie-east\/\" 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\tSidonie East\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=\"2023-03-20\">20 maart 2023<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t\t<\/div>\n<\/div>\n\n\n<p>In de afgelopen 10 jaar heeft Mozambique een enorme toestroom van buitenlandse investeringen gezien. De ontdekking van aardgasreserves heeft miljarden dollars aan investeringen aangetrokken van multinationals uit landen als China, Frankrijk, India, en de VS. Deze investeringen zijn potentieel aanzienlijke inkomsten voor de Mozambikaanse regering via belastingen en royalties. Veel buitenlandse investeerders in Mozambique gebruiken echter brievenbusmaatschappijen in belastingparadijzen zoals Mauritius en de Verenigde Arabische Emiraten om te profiteren van hun belastingverdragen met Mozambique.<\/p>\n<p>Deze verdragen werden ondertekend voordat de buitenlandse investeringen in Mozambique een hoge vlucht namen en bevatten zeer ongunstige voorwaarden voor Mozambique. De verdragen beperken sterk de mogelijkheden van Mozambique om de inkomsten van deze buitenlandse investeringen te belasten.<\/p>\n<p>In deze briefing paper laten we zien hoe multinationals misbruik maken van Mozambique&#8217;s belastingverdragen om belastingen te ontwijken, en we geven een schatting van hoeveel belastinginkomsten er verloren gaan.<\/p>\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 \">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\/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  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\">CDD <\/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<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\/26345\/?tmstv=1784455488\" aria-label=\"Download How Mozambique\u2019s tax treaties enable tax avoidance(1) (pdf, 1,26 MB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">How Mozambique\u2019s tax treaties enable tax avoidance(1)<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 1,26 MB)<\/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<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\">Bijlagen<\/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\/26347\/?tmstv=1784455488\" aria-label=\"Download Fact sheet tax treaties Mozambique (pdf, 2,45 MB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Fact sheet tax treaties Mozambique<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 2,45 MB)<\/span>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\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\/26349\/?tmstv=1784455488\" aria-label=\"Download Ficha informativa tax treaties Mozambique (pdf, 2,48 MB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Ficha informativa tax treaties Mozambique<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 2,48 MB)<\/span>\n\t\t<\/div>\n\t<\/div>\n\t\t\t\t\t<\/li>\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\/26351\/?tmstv=1784455488\" aria-label=\"Download Como os  tratados fiscais facilitam a fuga ao fisco  em Mo\u00e7ambique? (pdf, 1,30 MB)\" class=\"font-bold font-heading absolute-link hocus:underline\" onclick=\"\">Como os  tratados fiscais facilitam a fuga ao fisco  em Mo\u00e7ambique?<\/a>\n\t\t\t<span class=\"font-normal text-base-700\">(pdf, 1,30 MB)<\/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=\"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 \">\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\/medewerker\/jasper-van-teeffelen\/\" 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\tJasper van Teeffelen\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\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=\"100\" height=\"100\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-100x100.jpg?image-crop-positioner-ts=1693231113\" class=\"attachment-square-md size-square-md\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-100x100.jpg?image-crop-positioner-ts=1693231113 100w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-300x300.jpg?image-crop-positioner-ts=1693231113 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-150x150.jpg?image-crop-positioner-ts=1693231113 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop-50x50.jpg?image-crop-positioner-ts=1693231113 50w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2023\/08\/Sidonie_East-removebg-crop.jpg?image-crop-positioner-ts=1693231113 370w\" sizes=\"auto, (max-width: 100px) 100vw, 100px\" \/>\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\/medewerker\/sidonie-east\/\" 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\tSidonie East\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=\"2023-03-20\">20 maart 2023<\/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<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\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=\"612\" height=\"612\" src=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri.jpg\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri.jpg 612w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-150x150.jpg 150w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-300x300.jpg 300w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-333x333.jpg 333w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-440x440.jpg 440w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-70x70.jpg 70w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-180x180.jpg 180w, https:\/\/www.somo.nl\/nl\/wp-content\/uploads\/sites\/2\/2019\/07\/Khairil-Zhafri-360x360.jpg 360w\" sizes=\"auto, (max-width: 612px) 100vw, 612px\" \/>\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\/het-belastingverdrag-indonesie-nederland-is-een-van-de-grootste-belastinglekken-van-indonesie\/\" 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\tHet belastingverdrag Indonesi\u00eb-Nederland is een van de grootste belastinglekken van Indonesi\u00eb\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=\"2019-08-29\">29 augustus 2019<\/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\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<\/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>In de afgelopen 10 jaar heeft Mozambique een enorme toestroom van buitenlandse investeringen gezien. De ontdekking van aardgasreserves heeft miljarden dollars aan investeringen aangetrokken van multinationals uit landen als China, Frankrijk, India, en de VS. Deze investeringen zijn potentieel aanzienlijke&#8230;<\/p>\n","protected":false},"author":10,"featured_media":31802,"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":[4851],"class_list":["post-25263","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>Belastingontwijking door middel van belastingverdragen: Mozambique - SOMO<\/title>\n<meta name=\"description\" content=\"In de afgelopen 10 jaar heeft Mozambique een enorme toestroom van buitenlandse investeringen gezien. 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