Volume 12 (2021): Issue 2 (June 2021)

Screening mechanisms as investment policy measures keep gaining importance worldwide. In October 2018, the Hungarian Parliament also adopted rules on the national security review of foreign investments. This paper intends to present the newly introduced Hungarian screening mechanism which is applicable from 1st January 2019. The goal of this...

The aim of the paper is to verify gender income differences and to reveal factors influencing differences in remuneration. Gender income differences across the EU range from 6% in Romania to 27% in the Czech Republic. Data from 178,878 employees filtered from the EU-SILC database were used for calculations. Stepwise regression analysis was used to...

The article deals with the position of the child’s father in labour relations. The comparative analysis of legislation in the Czech Republic and Slovakia is based not only on labour law, but also on social security law and anti-discrimination law. The authors aim to point out the difference in treatment and answer the fundamental research question...

The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest limitation, the Czech Republic had so far used the so-called safe haven thin capitalisation rule. With...

The objective of the article is to investigate the effects of the stage of integration on convergence in the European Union. The relationships between the selected macro-economic variables and per capita GDP growth rate are econometrically tested for the period 2004–2018 and three sub-periods: the pre-crisis period 2004–2008, the crisis period 2009...