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The complexity this article talks about (discounts, tiers, billing periods, dunning, chargeback disputes) has nothing to do with compliance. It's all about maximizing revenue.

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everything in billing must be compliant, you can do all of these e.g. without keeping an audit trail and the system will be 'simple'. good luck.

Saw a company that worked that way. They didn't have a good time when auditors came by.

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