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We review the theoretical status of b → s hadronic penguin decays in the Standard Model and beyond. We summarize the main theoretical tools to compute branching ratios and CP asymmetries for b → s penguin-dominated nonleptonic decays and discuss the theoretical uncertainties in the prediction of time-dependent CP asymmetries in these processes. We consider general aspects of b → s transitions beyond the Standard Model. Then we present detailed predictions in supersymmetric models with new sources of flavor and CP violation.
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