Traduction de «quatre grands quatre grandes » (Français → Anglais) :

grand slam [ grand-slam homer | 4-run homer | 4-run home run | grand slam home run | grand slam homer | jackpot homer | jackpot wallop | jackpot ]

first class hotel

33. Stresses the crucial role of large accounting firms, including the ‘Big Four’, in the design and marketing of rulings and tax avoidance schemes that exploit mismatches between national legislations; stresses that those firms, which seem to derive a considerable amount of their revenue from tax services, to dominate most Member States’ auditing markets and to prevail in global tax advising services, constitute a narrow oligopoly; considers that such a situation cannot continue without damaging the functioning of the single market in the fields of activity of the ‘Big Four’; draws attention to the conflict of interest resulting from ...[+++] the juxtaposition, within the same firms, of tax advice and consulting activities intended, on the one hand, for tax administrations and, on the other, for MNCs’ tax planning services, which exploit the weaknesses of national tax laws; takes the view that good practices in this respect must be promoted and that existing codes of conduct should be improved; questions, nevertheless, the effectiveness of corporate codes of conduct and corporate social responsibility policies in tackling this issue; underlines the fact that tax rulings have become, in the EU and worldwide, a common business practice, not only in order to obtain legal certainty or advantageous tax deals, but also in cases where legislative provisions do not allow any room for interpretation; is concerned by estimations from the tax advice industry that a mere 50 % chance of being lawful is sufficient for a tax planning scheme to be recommended to clients ;

To this end, the Communication identifies four main issues for the EES reform: (a) the need to set clear objectives in response to the policy challenges, (b) the need to simplify the policy guidelines without undermining their effectiveness, (c) the need to improve governance and partnership in the execution of the strategy and (d) the need to ensure greater consistency and complementarity with respect to other relevant EU processes, notably the Broad Economic Policy Guidelines.

Overall, Germany seems to be addressing the four identified policy challenges.

While all four pillars should be addressed, the EU should prioritise four broad and related dimensions: smallholder agricultural development, governance, regional integration, and assistance mechanisms for vulnerable populations.