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Pascal Saint-Amans: The Pillar Two Origin Story

Cross-border Tax Talks

CHAPTER

The Complexity of Tax Systems

Tax is complex as a matter of fact. And if tax is simple, then it's extremely unfair and not sustainable. I mean, the simpler tax system in the world is a flat tax. And flat taxes don't fly well and very often result in revolution. So we need to be a bit careful,. complexity very often comes from the comments, from business and the government to say, but we need to adjust to this situation, to that situation. But still, it's probably too complex.

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