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Reem LLC is a UAE resident company. Reem acquired 1 0 0 % of Mariam LLC ( another UAE resident company ) on 3 1

Reem LLC is a UAE resident company. Reem acquired 100% of Mariam LLC (another UAE resident company) on 31 March 2027. Mariam wholly owns Mouza LLC (a UAE free zone company). Mouza owns 95% of the share capital Shamma LLC. Assuming all other conditions exist, which of these companies can form a tax group?

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