In January $2018,$ a change in U$.$S$.$ tax law $($a$)$ lowered$$the top tax rate on U$.$S$.$ corporate income from$35$ percent to $21$ percent, and $($b$)$ established a policy$$that corporate earnings should only be taxed where$$they are earned. How do you think this impacted$$Microsoft$$s tax minimization strategies?$$Sources: E$.$D$.$ Kleinbard, $$Stateless Income,$$ Florida Tax Review, Vol