Basically, you should aim to minimise complexity in software design, but importantly, complexity is defined as "how difficult is it to make changes to it". "How difficult" is largely determined by the amount of cognitive load necessary to understand it.
If you're copying and pasting something, there probably isn't a good reason for that. (The best common reason I can think of is "the language / framework demands so much boilerplate to reuse this little bit of code that it's a net loss" — which is still a bad feeling.)
If you rewrite something without noticing that you're doing so, something has definitely gone wrong.
If a client's requirements change to the point where you can't accommodate them in the nicely refactored function (or to the point where doing so would create an abomination) — then you can make the separate, similar looking version.
I would embrace copying and pasting for functionality that I want to be identical in two places right now, but I’m not sure ought to be identical in the future.
If two countries happen to calculate some tax in the same way at a particular time, I'm still going to keep those functions separate, because the rules are made by two different parliaments idependently of each other.
Referring to the same function would simply be an incorrect abstraction. It would suggest that one tax calculation should change whenever the other changes.
If, on the other hand, both countries were referring to a common international standard then I would use a shared function to mirror the reference/dependency that they decided to put into their respective laws.