Answer:
local:
1) denoted by # symbol.
2) valid for the current connection only.
They are cleared as soon as the curent connection closes.
3)cannot be shared between multiple users.
global:
1)denoted by ## symbol.
2)Available to all the connections once created.
They are cleared when the last connection is closed.
3)can be shared betwen multiple users.
Both of then are stored in the tempdb database
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