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1. Find at least two important international tax provisions in the U.S. Tax Reform that became effective in 2018. 2. Would a global minimum corporate

1. Find at least two important international tax provisions in the U.S. Tax Reform that became effective in 2018. 2. Would a global minimum corporate tax rate newly proposed by the U.S. be effective in curbing tax avoidance by multinational companies? What unintended consequences might it bring?

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