Yemen

JUDGMENT CALL (flagged): no PWC or EY coverage found for Yemen. The official Yemen Tax Authority's own "About the Tax Authority" page states it administers Income Tax (Law No. 17 of 2010) and Sales Tax (Law No. 19 of 2001) — no net wealth/worth tax is among the taxes it lists as administering. Separately, Zakat (an Islamic religious levy assessed on net wealth, distinct from the general secular tax system) exists in Yemen, but this page makes no mention of it, suggesting it sits institutionally outside the state Tax Authority's own enumerated tax system rather than being part of it. Sourcing on Zakat's precise institutional/enforcement status in Yemen was not strong enough to confirm during this research pass (only low-tier sources were found on that specific point and are not cited here), so this is flagged for a closer look rather than asserted confidently either way.