consolidated

luded: Sale of certain lines to maintain competition Commitments to service quality Environmental and labor considerations Finalization of the Deal In 1998, Norfolk Southern and CSX completed the acquisition of Conrail, creating a merged entity with significant market influe

gle, harmonized system, then allocate the resulting tax liability across countries. The primary objectives of the CCCTB are to: Simplify cross-border taxation processes Reduce compliance costs for multinationals Minimize profit shifting and tax