Yemen is a country at the southern end of the Arabian Peninsula in Western Asia. It is the second-largest Arab sovereign state in the peninsula, occupying 527,970 square kilometres (203,850 square miles). The coastline stretches for about 2,000 kilometres (1,200 miles). It is bordered by Saudi Arabia to the north, the Red Sea to the west, the Gulf of Aden and Guardafui Channel to the south, and the Arabian Sea and Oman to the east.
Capital: Sanaa
Currency: Yemeni rial
Timezone: UTC+3
Corporate tax rate: 20%
Personal tax rate: 10-15% for residents, 20% for non-residents working in the country.
Capital gains tax: normal income tax rate.
VAT: 5% (10% for some services)
Tax residence: 183 days rule, Yemeni nationals remain tax residents even after leaving the country if they derive income from Yemen.
CFC Rules: Yes
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