I'm not sure how the points in your post relate to mine, exactly.

I made the point that GE does pay taxes, but not corporate taxes in the U.S.

Yes, I suppose the above does demonstrate that the tax code in the U.S, probably unfair. Not necessarily 'unfair' to GE, though. It seems to serve GE quite well.

As complex as the U.S. system is, and I am willing to accept that it IS very complex, I have trouble buying into the premise that it is so complex as to be onerous when a multi-billion dollar company can so easily find loopholes to avoid payment of any corporate taxes.

Concerning which countries have the most complex tax systems, I question your claim that Canada's is the second worst. I think you might be affected by the 'grass is always greener' syndrome here, making systems in other countries look better than our own.

Many people say that Germany's system is actually the most compicated tax system. It is said that fully 3/4 of the world's tax literature is concerned with Germany's system.