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Based on the concepts that we covered in our course: (1) Does the UAE Corporate Tax follow a proportional, regressive, or progressive tax rate system?

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Based on the concepts that we covered in our course: (1) Does the UAE Corporate Tax follow a proportional, regressive, or progressive tax rate system? Why? (2) Briefly explain how Adam Smith's four canons of taxation (characteristics of good tax) are applicable to the UAE Corporate Tax

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