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			 Interviewed by Reuters, McConnell also said that he and the 
			president, a Democrat, had discussed possible major tax reform 
			legislation and that any effort should not focus on the country's 
			biggest corporations alone, but also include help for small 
			businesses. 
 On another international matter McConnell, who takes over in January 
			as Senate majority leader, said North Korea's computer hacking of 
			Sony Corp was more serious than an act of vandalism, taking issue 
			with a characterization Obama had used to describe the cyberattack. 
			McConnell declined to spell out steps he thought the United States 
			should take in response.
 
 "This is a serous threat to the United States," he said.
 
			
			 Speaking by telephone from his home state of Kentucky, McConnell 
			said he agreed with the Senate's most outspoken critics of Obama's 
			new Cuba policy, Republican Senator Marco Rubio of Florida and 
			Democratic Senator Robert Menendez of New Jersey, "that it was a 
			mistake."
 Obama's actions to forge relations and expand commercial ties with 
			the Communist-led island after half a century of hostility has 
			divided Republicans in Congress and could weigh on the 2016 campaign 
			for president.
 
 McConnell said there were some "pretty obvious" ways to keep the 
			policy from being fully implemented. Only Congress has the power to 
			remove some barriers to relations with Cuba since "a number of 
			sanctions" were written into law, he said. He said any U.S. 
			ambassador to Cuba would require Senate approval.
 
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			"Look at Vietnam," McConnell said. "We normalized relations with 
			them and they are a Communist regime that still represses people. 
			Sometimes engagement works, sometimes it doesn't."
 With many Republicans and Democrats backing tax reform, it could 
			become an issue in the last two years of Obama's presidency. The 
			last major reform was in 1986.
 
 While McConnell repeatedly referred to "comprehensive" legislation, 
			he also stressed that such a measure had yet to take shape and would 
			require bipartisan agreement.
 
 
			
			 
			In pressing for broad reforms that include small businesses, 
			McConnell said, "It's pretty hard to argue it's a good idea to take 
			Fortune 500 companies down to 25 percent (tax rate) and leave a 
			mom-and-pop operation in Louisville in the high 30s."
 
 (Editing by Eric Walsh and Howard Goller)
 
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