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Senate Democrats split from Obama; target 23.5% top rate on dividends.
Individual banks were able to manipulate key rate; no need for conspiracy.
Agency rules out deals that let companies skip paying tax when using offshore cash.
Banks claim employees may have intentionally mispriced trades gives U.S. road map.
Central bank said to drop opposition to forcing losses on bank bondholders.
Average property rate up 3.1% in Q2; 61% saw rate increases.
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