在“四大”会计公司所公布的全球收入信息中，来自税务咨询收入的比重通常为审计的一半；但是，相对于审计的高风险，税务咨询不仅风险相对较低，而且利润还比较高；而和其他传统咨询业务比较，税务咨询又是会计公司的天然优势；所以，对“四大”而言，税务咨询可以说是相对高利润、低风险、好拿活的黄金业务。因此，在“四大”会计公司中，税务咨询重要性不言而喻，“四大”在各地的一把手不少是来自税务部门的合伙人。
在税务咨询业务中，全球税务咨询又是黄金业务中的黄金，这也是最为高端的税务咨询业务之一了。所以，“四大”所一直在努力提高在全球范围的税务咨询竞争力。
而刚刚，普华永道获得了GE全球的内部税务团队。GE在全球共42个国家的超过600名税务专业人员将加入普华永道。这些专业人员原来是GE内部的职能部门，在GE不属于业务线。但是，加入普华永道之后，他们就是业务部门，可以直接服务外部客户，英雄会更加有用武之地。对普华永道的全球税务咨询而言，则更是如虎添翼。
普华永道为此专门成立全球企业税务解决方案部门(Global Enterprise Tax Solutions),该部门不仅向GE全球提供税务咨询服务，还为普华永道的其他税务客户服务。普华永道和GE还签订了从2017年4月1日开始的为期5年的可展期服合同。
普华永道不仅雇佣了这600名“税务壮士”，还同时购买了GE的税务科技Tax Technologies.有团队，有技术（真技术）、有客户、有收入，如果这个部门单独成立公司，完全可以申请成为高新技术企业呀。
这个安排对GE而言，同样有利，一方面不需要维持内部的庞大税务队伍，另一方面还可以接受来自普华永道的专业服务。目前普华永道是“四大”中规模最大的税务咨询公司，在全球157个国家的税务咨询人员超过41000人。
其实，不仅普华永道如此，“四大”中的其他三家，在世界各地的税务咨询能力都十分强悍。安永在美国硅谷竟然同时是谷歌、苹果、亚马逊和脸书的税务咨询服务提供商。看来，在全球范围而言，税务咨询市场确实被“四大”一统江湖了。
在跨国公司角度看，不仅GE曾经有自己内部的庞大税务团队，包括微软在内的大公司，其内部税务部门规模都不小。这些公司是否将来也会类似GE那样，将其现在的内部税务职能全部外包给外部咨询机构呢？
普华永道的新闻稿如下：
PwC announces new global corporate tax services team
Global Tax Enterprise Solutions Team Comprised of Former GE Tax Group
NEW YORK,N.Y.January 12,2017--PwC have announced an innovative agreement with GE to provide integrated,enterprise managed tax services to GE on a global basis.As part of this agreement,PwC will hire more than 600 of GE's highly regarded tax team members from around the world and acquire GE’s tax technologies to further both PwC's focus on the Tax Function of The Future and the provision of global enterprise tax solutions to the marketplace.
PwC has the largest tax practice in the US and the world with a global network of 41,000 tax professionals operating in 157 countries.Leveraging the proven experience and expertise of the GE team,PwC believes it has identified an opportunity that recognizes the future needs of a rapidly changing marketplace.
“The caliber of talent joining our firm from GE is remarkable,”said PwC Vice Chairman and Managing Partner Mark Mendola.“This arrangement will enable us to continue providing our clients with the very best tax services in an increasingly volatile and uncertain environment.Integrating GE’s talent with PwC’s broad capabilities will allow us to deliver upon the Tax Function of The Future in an increasingly digitally enabled tax world.”
The arrangement with PwC comes after GE looked to reevaluate the optimum delivery of these critical global tax services now and into the future.The new Global Enterprise Tax Solutions team will sit within PwC Tax and will provide managed services not only to GE but also to other PwC clients as well.The five-year,renewable agreement will be effective April 1,2017.
GE Vice President and Senior Tax Counsel,Mike Gosk,added“The agreement allows us continued access to the world-class expertise of global leaders along with the flexibility to scale to the requirements of the changing GE portfolio.We are pleased to advance our longtime relationship with PwC in a way that provides an opportunity for other leading companies to tap into the world’s best tax team while providing outstanding career opportunities for those legacy GE professionals.”
About PwC
At PwC,our purpose is to build trust in society and solve important problems.We’re a network of firms in 157 countries with more than 223,000 people who are committed to delivering quality in assurance,advisory and tax services.Find out more and tell us what matters to you by visiting us at www.pwc.com.PwC refers to the PwC network and/or one or more of its member firms,each of which is a separate legal entity.Please see www.pwc.com/structure for further details.
About GE
GE(NYSE:GE)is the world’s Digital Industrial Company,transforming industry with software-defined machines and solutions that are connected,responsive and predictive.GE is organized around a global exchange of knowledge,the"GE Store,"through which each business shares and accesses the same technology,markets,structure and intellect.Each invention further fuels innovation and application across our industrial sectors.With people,services,technology and scale,GE delivers better outcomes for customers by speaking the language of industry.www.ge.com
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