Yılmaz, Güneş, and Yalçın Alganer. “Taxation of the Exchange Rates Differences Dilemma in the Context of VAT in Turkey”. Journal of Human Sciences 7, no. 1 (February 10, 2010): 317–332. Accessed May 15, 2024. https://www.j-humansciences.com/ojs/index.php/IJHS/article/view/1062.