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How might differences in income tax accounting between U.S. GAAP and IFRS lead to differences in effective tax rates between U.S. GAAP and IFRS companies?

How might differences in income tax accounting between U.S. GAAP and IFRS lead to differences in effective tax rates between U.S. GAAP and IFRS companies? Please emphasize how differences affect the effective tax rate, don't just state the differences. Thanks!

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