Once the age trigger is reached, the person must take mandatory distributions by December 31 each year. Otherwise, theIRSimposes stiff penalties: a tax of 25% on the amount that should have been withdrawn (that number can be reduced to 10% in some circumstances). However, exceeding the manda...
The young age of the landscape (the glacier broke 8000–14000 years ago) and numerous outcrops of crystalline rocks determine the formation of branching lake–river systems, which are characterized by a large number of riffles alternat- ing with pools and flowage lakes. The watercourses of ...
using the example of Ukraine’s integration into the global tourism industry, as Ukraine is located in the centre of Europe and belongs to a number of countries with developing economies, and has the potential to expand its tourism industry, which may be of interest to the international scientif...
The SARS-CoV-2 pandemic, however, disturbed these conditions. The three-month lockdown in the first half of 2020, travel restrictions, prohibitions on the organization of large events, fairs, and conferences, and the total paralysis of tourism have left many companies struggling to maintain ...
Cultural tourism development in Hong Kong has been boosted by a number of factors. In the whole of Asia and Europe there is nowhere one can find a more exciting beautiful surroundings associated with lively cultures. The Hong Kong Island has been viewed as center of economy, politics and enter...