> but in real life an expensive consultant will pay for herself over and over. Not available to middle class and below, or small companies. This is the entire

> but in real life an expensive consultant will pay for herself over and over. Not available to middle class and below, or small companies. This is the entire problem.. in the EU at least if you start adding up VAT and normal taxes you end up at something like ~40% tax pressure for the average citizen. Wealthy people can dodge this with all kinds of fancy constructions. Similarly, big companies can either negotiate special individual rates or, again, use fancy constructions to lower their tax burden. Apple's effective global tax rate is 0,005%[0]... [0]http://money.cnn.com/2016/08/30/technology/apple-tax-ruling-numbers/index.html http://money.cnn.com/2016/08/30/technology/apple-tax-ruling-...