Measuring the Effects of Changes in Foreign Exchange Rates on Determining the Commercial and Industrial Profits Tax Base: A Standard Study on Commercial Banks Operating in the Republic of Yemen

The study aimed to measure the effects of changes in foreign exchange rates on determining the commercial and industrial profits tax base, through a standard study on commercial banks operating in the Republic of Yemen. To achieve this goal, the study relied on annual time series of the published fi...

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Bibliographic Details
Main Authors: أ.د. محمد علي الربيدي, أ. أشرف عبد الكريم الرصّاص
Format: Article
Language:Arabic
Published: University of Science and Technology, Yemen 2022-02-01
Series:مجلة الدراسات الاجتماعية
Subjects:
Online Access:https://journals.ust.edu/index.php/JSS/article/view/1864