Globalization and technological advancements have contributed to one of the more serious issues in the United States – offshore tax evasion. While it is difficult to estimate the exact amount of revenue losses from offshore tax schemes, the U.S. loses approximately $100 billion per year from...

Cancellation of the events offered by cultural institutions was caused by the restrictions introduced by the government and, at a critical moment, a national lockdown. The COVID-19 pandemic forced cultural institutions to adapt to the new reality. The aim of this article was to present the...