A tax expert says changes to the tax system must not stand in the way of economic growth. 

A UN committee is calling on countries to ensure tax policies are being applied proportionally to the wealthier individuals. 

It says regressive and ineffective policies can disproportionately affect already disadvantaged groups. 

But PWC partner Sandy Lau told Andrew Dickens while fairness is important, it's a complex issue. 

She says company tax rates needs to be competitive to attract foreign investment. 

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