Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 319

Strict Standards: Non-static method Loader::requireOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 1189

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 316

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 319

Strict Standards: Non-static method Loader::requireOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 293

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 316

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 319

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 294

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::requireOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 295

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 316

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 319

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 296

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 297

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 298

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 299

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 300

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 301

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 302

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Declaration of PNObjectArray::setData() should be compatible with PNObject::setData($data, $cache = false) in /www/htdocs/w00a46c6/html/includes/PNObjectArray.class.php on line 507

Strict Standards: Declaration of PNObjectArray::get() should be compatible with & PNObject::get($key = 0, $field = 'id', $force = false) in /www/htdocs/w00a46c6/html/includes/PNObjectArray.class.php on line 507

Strict Standards: Declaration of PNObjectArray::getWhere() should be compatible with & PNObject::getWhere($where) in /www/htdocs/w00a46c6/html/includes/PNObjectArray.class.php on line 507

Strict Standards: Declaration of PNObjectArray::select() should be compatible with & PNObject::select($key, $field = 'id', $where = '') in /www/htdocs/w00a46c6/html/includes/PNObjectArray.class.php on line 507

Strict Standards: Declaration of PNObjectArray::getDataField() should be compatible with PNObject::getDataField($key, $default = NULL) in /www/htdocs/w00a46c6/html/includes/PNObjectArray.class.php on line 507

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 303

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 304

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 305

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadClass() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 306

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 157

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 159

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method DBConnectionStack::init() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnAPI.php on line 470

Deprecated: mysql_connect(): The mysql extension is deprecated and will be removed in the future: use mysqli or PDO instead in /www/htdocs/w00a46c6/html/includes/classes/adodb/drivers/adodb-mysql.inc.php on line 367

Strict Standards: Non-static method Loader::loadOneFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnMod.php on line 506

Strict Standards: Non-static method Loader::loadFiles() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 93

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 119

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 119

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadOneFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnMod.php on line 506

Strict Standards: Non-static method Loader::loadFiles() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 93

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 119

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 119

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 46

Strict Standards: Non-static method Loader::includeOnce() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 51

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 288

Strict Standards: Non-static method Loader::_is_included() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 290

Strict Standards: Non-static method Loader::loadOneFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/pnMod.php on line 506

Strict Standards: Non-static method Loader::loadFiles() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 93

Strict Standards: Non-static method Loader::loadFile() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 119

Strict Standards: Non-static method DataUtil::formatForOS() should not be called statically in /www/htdocs/w00a46c6/html/includes/Loader.class.php on line 45

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EU-Steuerpläne: Konzerne können weiter tricksen
datetimelong - 3 years ago   -  Neue Soziale Bewegungen  -  Attac Deutschland
Für Attac und das Tax Justice Network (TJN) bietet der heute präsentierte Aktionsplan der EU-Kommission zur Konzernbesteuerung zwar eine in Teilen begrüßenswerte Problemanalyse, die politischen Maßnahmen bleiben jedoch völlig unzureichend. "Die EU-Kommission hält weiter an der lückenhaften internationalen Besteuerung von Konzernen fest. Zudem wird mit Patentboxen und der Möglichkeit grenzüberschreitender Verlustverrechnung der innereuropäische Steuerwettbewerb durch die Hintertür weiter angeheizt", sagte Karl-Martin Hentschel von der bundesweiten Attac-Arbeitsgruppe Steuern und Finanzmärkte. Zwischen 1985 und 2014 ist die reguläre Körperschaftssteuer im EU-Schnitt von 51 auf 22,5 Prozent gefallen – Ausnahmen und Steuertricks nicht eingerechnet. Gemeinsame Bemessungsgrundlage mit großen Schwächen Die geplante stufenweise Einführung einer gemeinsamen Körperschaftssteuer-Bemessungsgrundlage (GKKB) ist grundsätzlich zu begrüßen, hat aber große Schwächen. "Die GKKB macht nur Sinn, wenn sie mit verpflichtenden Mindeststeuersätzen kombiniert wird", kritisierte Markus Henn, ebenfalls aktiv in der Attac-AG Finanzmärkte und Steuern. Die EU-Kommission will bei der GKKB zudem nur die EU-Teile eines Konzerns berücksichtigen. Damit sind außereuropäische Steueroasen-Deals und Tätigkeiten in Entwicklungsländern ausgenommen. "Dies ist in etwa so, also würde man einen Hühnerstall mit einem VIP-Eingang für Füchse bauen", stellte Markus Meinzer vom Tax Justice Network fest. Für ihn bietet die Kommission den Konzernen mit den GKKB-Plänen das Beste aus zwei Welten: "Konzerne dürfen künftig Verluste grenzüberschreitend verrechnen, müssen aber ihre Gewinne nicht nach einer Formel auf die EU-Mitgliedsstaaten zerlegen. Auch wenn es ein Fortschritt ist, dass Konzerne künftig nicht mehr zwischen altem und neuem System wählen dürfen – ihre effektive Steuerleistung dürfte weiter sinken." Auch Patentboxen helfen Steuern sparen Auch die Kommissions-Pläne zu den so genannten Patentboxen sind aus Sicht von Attac und TJN blauäugig. Markus Henn: "Patentboxen münden immer in eine niedrigere Bemessungsgrundlage und niedrigere Gesamtbesteuerung der Unternehmen. Das britische Finanzministerium schätzte 2010, dass die Patentbox Großbritannien Steuerverluste von jährlich 1,1 Milliarden Pfund bringt. Auch scheinbare Verbesserungen wie der 'Nexus-Ansatz' lösen die Probleme nicht". Der "Nexus-Ansatz" verlangt eine starke Verbindung zwischen dem Forschungs- und Entwicklungsort einerseits und dem Ort der Besteuerung für Patente und Lizenzen andererseits. Doch die Zuordnung eines Patents eines multinationalen Konzerns zu einem Rechtsraum ist oft gar nicht möglich. Zudem sind auch Gewinne aus der Nutzung von Patenten kaum berechenbar. Findigen Steuerabteilungen der Konzerne und versierten Steuerberatungsfirmen wird es immer gelingen, steuerlich begünstigende Einkünfte in Zusammenhang mit einem Patent zu bringen. Weiter Weg zu Steuergerechtigkeit bei Konzernen Eine gerechtere und transparente Besteuerung von Konzernen kann nach Meinung von Attac und Tax Justice Network nur durch eine Gesamtbesteuerung für Konzerne ("unitary taxation") erreicht werden. Dabei werden Großkonzerne als globale Einheit besteuert. Sie müssen auf Grundlage eines gemeinsamen Berichts aller Tochterunternehmen ihre Tätigkeiten und Gewinne weltweit ausweisen. Die Gewinne werden mit einem Umlageschlüssel auf die einzelnen Länder aufgeteilt, zum Beispiel basierend auf den Variablen Lohnzahlungen, Sachanlagen und Umsatz. Ein erster Schritt dafür wäre die Einführung einer nach Ländern aufgeschlüsselten einheitlichen Finanzberichterstattung. Doch selbst zu diesem ersten Schritt ist die EU-Kommission (außer bei Banken sowie in der Rohstoff- und Forstindustrie) nach wie vor nicht bereit und will dazu lediglich weitere Konsultationen abhalten.

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