Picture a roof with all the tiles lined up so that everything fits together well.

想象一下，屋顶上所有的瓦片都排列整齐，一切都搭配得很好。

When tax systems discriminate between companies of the same size carrying on tile same line of business then, by definition, we do not have a level playing field.

当同一产业相同规模的公司受到税收体系的歧视时，我们自然就没有公平竞争可言了。