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 (الربيدي أ. م. ع. . & الرصّاص أ. أ. ع. ا. . , Trans.). (2022). Journal of Social Studies, 27(4). https://doi.org/10.20428/jss.v27i4.1864