Exactly. What we need, instead of a 35% rate which is negotiable down to 27% or 11% or 2% or 0% depending on lobbying skill, is a no-wiggle-room tax rate of say, 15% computed straight from audited financials. (We would need a way to not make this a burden on non-publicly traded companies that don’t normally get an audit, possibly make the cost of the audit allowable 100% as a tax credit)
Never work in the USA though. Too few opportunities for graft.